浙商证券股份有限公司 关于曼卡龙珠宝股份有限公司 2023 年度募集资金存放与使用情况的专项核查报告 浙商证券股份有限公司（以下简称"浙商证券"或者"保荐机构"）作为曼卡龙珠 宝股份有限公司（以下简称"曼卡龙"、"公司"）首次公开发行股票并在创业板上市 和向特定对象发行股票项目的保荐机构，根据《证券发行上市保荐业务管理办法》《深 圳证券交易所创业板股票上市规则》《上市公司监管指引第 2 号—上市公司募集资金管 理和使用的监管要求》《深圳证券交易所上市公司自律监管指引第 2 号—创业板上市公 司规范运作》等相关规定，对公司 2023 年度募集资金存放与使用情况进行了审慎核查， 核查情况及意见如下： 一、募集资金的基本情况 （一）首次公开发行股票募集资金情况 1、募集资金金额、资金到位情况 2、募集资金使用及结余情况 截至 2023 年 12 月 31 日，曼卡龙结余募集资金结余具体情况如下： 单位：万元 1 | 项 目 | | | | 金额 | | --- | --- | --- | --- | --- | | 募集资金净额 | | | | 16,801.63 | | 截至期初累计发生额 | | | 项目投入 ...

Financial Performance - The company's operating revenue for 2023 reached ¥1,923,394,916, representing a 19.44% increase compared to ¥1,610,373,136 in 2022 [21]. - Net profit attributable to shareholders was ¥80,088,659.82, a 47.53% increase from ¥54,429,321.49 in the previous year [21]. - The net profit after deducting non-recurring gains and losses was ¥71,227,347.41, up 39.88% from ¥51,064,982.98 in 2022 [21]. - The net cash flow from operating activities was ¥50,912,373.43, a 47.40% increase compared to ¥34,539,391.02 in 2022 [21]. - Total assets at the end of 2023 amounted to ¥1,690,729,585.88, a 94.09% increase from ¥871,476,169.44 in 2022 [21]. - The net assets attributable to shareholders reached ¥1,551,455,519.93, reflecting a 91.71% increase from ¥809,806,545.41 in the previous year [21]. - The basic earnings per share for 2023 was ¥0.35, a 29.63% increase from ¥0.27 in 2022 [21]. - The company achieved a revenue of 1.923 billion yuan, representing a year-on-year growth of 19.44% [45]. - The net profit attributable to shareholders reached 80.09 million yuan, a year-on-year increase of 47.53% [45]. - The total revenue for 2023 reached ¥1,923,394,916.45, representing a year-on-year increase of 19.44% compared to ¥1,610,373,136.96 in 2022 [100]. Dividend Distribution - The company plans to distribute a cash dividend of 1.22 RMB per 10 shares to all shareholders, based on a total of 261,951,029 shares [5]. - The total distributable profit for the company was 106,522,348.43 CNY, with cash dividends accounting for 100% of the profit distribution [197]. - The company has a clear and transparent profit distribution policy, ensuring that minority shareholders' rights are fully protected [195]. - The company plans to enhance the transparency of its dividend policy and maintain stability and continuity in dividend distribution [194]. Market Expansion and Strategy - The company is focused on expanding its retail network through both self-operated and franchised stores, aiming to increase market penetration [14]. - The company is focusing on expanding its market presence and enhancing product offerings to cater to the growing demand from young consumers and the emerging middle class [31]. - The company has established a hybrid online and offline business model, enhancing brand recognition and sales through a combination of self-operated and franchised stores [40]. - The company expanded its market presence by opening new stores in 9 provinces and 2 cities, focusing on franchise development in non-core markets [52]. - The company aims to establish a nationwide sales network and enhance brand awareness through the marketing network expansion project [134]. Product Development and Innovation - The company is committed to developing new products and technologies to meet evolving consumer demands, particularly targeting the Z generation [14]. - The company launched nearly 100 new product styles throughout the year, achieving over 250 million exposures on social media platforms [50]. - The company has focused on young female consumers, launching over 1,000 new SKUs annually to meet their demand for trendy and personalized jewelry [94]. - The company is focusing on product design and development to create differentiated products, aiming to improve market resilience through a well-structured SKU matrix [147]. - The company emphasizes brand differentiation and innovation in product design to appeal to younger consumers [142]. E-commerce and Digital Transformation - The company has established a strong online presence through public and private channels to continuously acquire new users [14]. - Online business revenue was 918.26 million yuan, up 49.60% year-on-year, accounting for 47.74% of total revenue, an increase of 9.62 percentage points [51]. - E-commerce sales in China's jewelry sector amounted to 339.8 billion yuan in 2023, reflecting a significant year-on-year growth of 40.3% [37]. - The company achieved total operating revenue of CNY 192,339.49 million in the reporting period, with a gross profit margin of 15.00% [63]. - The company aims to enhance its digital transformation by implementing a data-driven management strategy, focusing on five digitalization sectors: product, supply chain, brand, channel, and user [149]. Supply Chain and Procurement - Supply chain management has become a crucial operational strategy for jewelry companies, focusing on optimizing processes to reduce costs and improve efficiency [38]. - The company's procurement amounted to CNY 170,331.54 million, with gold purchases accounting for 68.77% of total procurement, a 129.26% increase year-on-year [64]. - The company’s supply chain efficiency improved, achieving an 80% ratio of next-day delivery for in-stock items [56]. - The company reduced the new product development cycle from 1-3 months to 2-3 weeks through digitalization, enhancing responsiveness to consumer demands [57]. Governance and Compliance - The company emphasizes the importance of accurate financial reporting and has ensured that all board members attended the meeting to review the annual report [4]. - The company has established a governance structure that complies with relevant laws and regulations, holding multiple board and shareholder meetings to ensure proper oversight [161]. - The board of directors has met 11 times during the reporting period, with various committees actively participating in the company's management [162]. - The company maintains complete independence in assets, personnel, finance, institutions, and business from its controlling shareholders and actual controllers [164]. - The company has independent decision-making and supervisory bodies, including a shareholders' meeting, board of directors, and supervisory board [166]. Employee Engagement and Management - The company aims to maintain a high employee engagement culture by implementing a flat management structure and talent incentive plans [58]. - The company has established a systematic salary management system, linking salary standards closely with business performance and annual performance evaluations [191]. - The training program includes a comprehensive talent development system, focusing on new media sales skills and utilizing digital training systems [192][193]. - The company is committed to building a high-engagement team by implementing a flat management structure and enhancing talent development programs [150]. - The total number of employees at the end of the reporting period was 685, with 534 in the parent company and 151 in major subsidiaries [190]. Risks and Challenges - The company has outlined potential risks in its future development plans, which are detailed in the management discussion and analysis section [4]. - The company is facing risks related to raw material price fluctuations, particularly for gold, platinum, and diamonds, which could impact profit margins and sales [152]. - The demand for jewelry is sensitive to economic conditions, with recent macroeconomic downturns leading to reduced consumer spending on non-essential jewelry items [155]. - The company is at risk of declining profitability if it fails to leverage its competitive advantages amid increasing market competition [153]. - The company faces risks related to inventory management, particularly if raw material prices for diamonds and gold fluctuate significantly, potentially impacting profitability [156].

本公司及董事会全体成员保证信息披露的内容真实、准确、完整，没有 虚假记载、误导性陈述或重大遗漏。 根据中国证券监督管理委员会《上市公司监管指引第 2 号——上市公司募集 资金管理和使用的监管要求（2022 年修订）》（证监会公告〔2022〕15 号）和 深圳证券交易所印发的《深圳证券交易所上市公司自律监管指引第 2 号——创业 板上市公司规范运作（2023 年 12 月修订）》（深证上〔2023〕1146 号）的规定， 将本公司募集资金 2023 年度存放与使用情况专项说明如下： 一、募集资金基本情况 (一)首次公开发行股票募集资金情况 1. 实际募集资金金额和资金到账时间 股票代码：300945 股票简称：曼卡龙 公告编号：2024-035 曼卡龙珠宝股份有限公司 关于募集资金 2023 年度存放与使用情况专项报告 根据中国证券监督管理委员会《关于同意曼卡龙珠宝股份有限公司首次公开 发行股票注册的批复》（证监许可〔2021〕64 号），本公司由主承销商浙商证券 股份有限公司采用询价方式，向社会公众公开发行人民币普通股（A 股）股票 5,100 万股，发行价为每股人民币 4.56 元，共计募集资金 23,25 ...

Financial Performance - The company's revenue for Q1 2024 reached ¥499,970,523.45, representing a 45.12% increase compared to ¥344,514,058.30 in the same period last year[5] - Net profit attributable to shareholders was ¥32,216,120.49, up 21.07% from ¥26,610,510.93 year-on-year[5] - The company's net profit for Q1 2024 was CNY 32,203,344.02, an increase of 21.4% compared to CNY 26,520,522.31 in Q1 2023[28] - Operating profit for the quarter reached CNY 39,155,883.25, up from CNY 33,590,134.30, reflecting a growth of 16.5% year-over-year[28] - Total revenue from sales of goods and services amounted to CNY 528,062,643.51, a significant increase of 51.4% compared to CNY 348,812,942.97 in the previous year[31] Cash Flow - The net cash flow from operating activities decreased by 13.43% to ¥20,910,910.08, down from ¥24,156,259.84 in Q1 2023[12] - The net cash flow from operating activities was CNY 20,910,910.08, down from CNY 24,156,259.84 in the same period last year[32] - Investment activities generated a net cash flow of CNY 63,346,493.12, a turnaround from a negative cash flow of CNY -34,469,300.88 in Q1 2023[32] - The net cash flow from financing activities increased by 459.41% to ¥5,854,134.92, compared to a negative cash flow of ¥1,628,829.34 in the same period last year[12] Assets and Liabilities - Total assets increased by 3.27% to ¥1,745,937,948.14 from ¥1,690,729,585.88 at the end of the previous year[5] - Total current assets reached 1,645,474,461.56 yuan, compared to 1,587,063,312.75 yuan at the beginning of the period[24] - Total liabilities amounted to 159,891,179.79 yuan, compared to 137,246,258.57 yuan in the previous period[25] - Total equity attributable to shareholders was 1,584,031,737.44 yuan, an increase from 1,551,455,519.93 yuan year-on-year[25] Earnings and Expenses - The company's basic earnings per share decreased by 7.69% to ¥0.12 from ¥0.13 in the same quarter last year[5] - Sales expenses were 31,998,400 yuan, with a sales expense ratio of 6.40%, down 2.49 percentage points from the previous year[21] - Management expenses totaled 14,233,300 yuan, with a management expense ratio of 2.85%, down 1.21 percentage points year-on-year[21] - The company incurred research and development expenses of CNY 200,001.00, a marginal increase from CNY 198,201.00 in the previous year[28] Market Strategy - The company is focusing on brand development and enhancing product strength through data-driven management[20] - The company is expanding its e-commerce channels and building an online new retail platform to empower offline consumption[20] - The product lines include the Fenghua series, Golden Ring series, Luoshen Pearl series, and others, covering both Eastern fashion and international light luxury markets[20] - The company emphasizes original design and fashion in its products, which is a key part of its strategy[20] - The company is enhancing its marketing efforts in core regions to drive sales growth[20] - The company has a strong focus on precision marketing to improve its market reach and customer engagement[20] Shareholder Information - The top 10 shareholders include Zhejiang Wanlong Mankalon Investment Co., Ltd. with 99,280,000 shares, accounting for a significant portion of the company's equity[18] Tax and Financial Metrics - The company experienced a 94.38% increase in taxes payable, amounting to ¥15,661,553.92, driven by higher revenue[9] - Investment income surged by 112.96% to ¥220,876.71, compared to ¥103,715.07 in Q1 2023, mainly due to increased returns from financial products[10] - The weighted average return on equity fell by 1.18 percentage points to 2.05% compared to 3.23% in the previous year[5] - The financial expenses showed a significant improvement, with a net income of CNY -4,190,037.90 compared to CNY -79,816.96 in Q1 2023[28]

关于曼卡龙珠宝股份有限公司 浙商证券股份有限公司 使用部分闲置募集资金进行现金管理的核查意见 浙商证券股份有限公司（以下简称"浙商证券"或"保荐机构"）作为曼卡 龙珠宝股份有限公司（以下简称"曼卡龙"或"公司"）首次公开发行股票并在 创业板上市和向特定对象发行股票的保荐机构，根据《证券发行上市保荐业务管 理办法》《深圳证券交易所创业板股票上市规则》《上市公司监管指引第 2 号— —上市公司募集资金管理和使用的监管要求》《深圳证券交易所上市公司自律监 管指引第 2 号——创业板上市公司规范运作》等规定，对曼卡龙使用部分闲置募 集资金进行现金管理进行了核查，核查情况如下： 一、募集资金基本情况 （一）首次公开发行股票募集资金 经中国证券监督管理委员会《关于同意曼卡龙珠宝股份有限公司首次公开发 行股票注册的批复》（证监许可〔2021〕64 号）同意，公司获准向社会公开发 行人民币普通股（A 股）股票 51,000,000 股，每股面值 1 元，每股发行价格为人 民币 4.56 元，募集资金总额为人民币 232,560,000.00 元，扣除发行费用总额 64,543,684.39 元（不含增值税）后，实际募集资金净 ...

曼卡龙珠宝股份有限公司 独立董事年报工作制度 第一章 总则 第一条 为进一步完善公司治理，健全公司内控体系，充分发挥独立董事 在年报信息披露工作中的作用，根据《上市公司独立董事履职指引》《上市公司 独立董事管理办法》等有关法律、行政法规、部门规章、规范性文件以及《曼卡 龙珠宝股份有限公司章程》（以下简称"《公司章程》"），结合公司实际情况， 制定本制度。 第二条 独立董事应在公司年报编制和披露过程中会同公司审计委员会， 切实履行职责，勤勉尽责。 第三条 独立董事应认真学习中国证券监督管理委员会、深圳证券交易所 及其他主管部门等关于年度报告的要求，积极参加其组织的培训。 独立董事应当持续加强证券法律法规及规则的学习，不断提高履职能力。 第四条 公司董事会秘书、财务负责人负责协调独立董事与公司其他董事、 经营管理层及相关人员的沟通，确保独立董事履行职责时能够获得足够的资源和 必要的专业意见。 第五条 公司有关人员应当积极配合独立董事履行职责，不得拒绝、阻碍 或隐瞒，积极为独立董事在年报编制过程中履行职责创造必要的条件。 第六条 每个会计年度结束后，独立董事应当及时听取公司经营管理层全 面汇报公司本年度的生产经营情 ...

曼卡龙珠宝股份有限公司 独立董事提名人声明与承诺 提名人曼卡龙珠宝股份有限公司董事会现就提名黄健峤为曼卡龙珠宝股份 有限公司第五届董事会独立董事候选人发表公开声明。被提名人已书面同意出任 曼卡龙珠宝股份有限公司第五届董事会独立董事候选人（参见该独立董事候选人 声明）。本次提名是在充分了解被提名人职业、学历、职称、详细的工作经历、 全部兼职、有无重大失信等不良记录等情况后作出的，本提名人认为被提名人符 合相关法律、行政法规、部门规章、规范性文件和深圳证券交易所业务规则对独 立董事候选人任职资格及独立性的要求，具体声明并承诺如下事项： 一、被提名人已经通过曼卡龙珠宝股份有限公司第五届董事会提名委员会或 者独立董事专门会议资格审查，提名人与被提名人不存在利害关系或者其他可能 影响独立履职情形的密切关系。 √ 是 □ 否 二、被提名人不存在《中华人民共和国公司法》第一百四十六条等规定不得 担任公司董事的情形。 √ 是 □ 否 三、被提名人符合中国证监会《上市公司独立董事管理办法》和深圳证券交 易所业务规则规定的独立董事任职资格和条件。 √ 是 □ 否 四、被提名人符合公司章程规定的独立董事任职条件。 √ 是 □ 否 ...

曼卡龙珠宝股份有限公司 对外投资决策制度 第一章 总 则 第一条 为建立规范、有效、科学的投资决策体系和机制，避免投资决策失 误，化解投资风险，提高投资经济效益，实现曼卡龙珠宝股份有限公司（以下简 称"公司"）资产的保值增值，根据法律法规、规范性文件及《曼卡龙珠宝股份 有限公司章程》（以下简称"《公司章程》"）的规定，特制定本制度。 第二条 本制度所称的对外投资是指公司在境内外进行的下列以赢利或保 值增值为目的的投资行为，对外投资指以下几种情况之一： （一）独资或与他人合资新设企业的股权投资； （二）部分或全部收购其他境内、外与公司业务关联的经济实体； （三）对现有或新增投资企业的增资扩股、股权收购投资； （四）收购其他公司资产； （五）证券、基金投资和衍生品交易； （六）债券、委托贷款及其他债券投资； （七）公司本部经营性项目及资产投资； （八）委托理财； （九）法律法规、规范性文件以及《公司章程》规定的其他投资。 设立或者增资全资子公司的除外。 第三条 投资管理应遵循的基本原则： （一）符合国家产业政策，符合公司的经营宗旨； （二）有利于加快公司持续、协调发展，提高核心竞争力和整体实力，促进 股东价值最大 ...

具体内容详见公司同日刊登于巨潮资讯网的《2023 年度监事会工作报告》。 本议案尚需提交公司股东大会审议通过。 股票代码：300945 股票简称：曼卡龙 公告编号：2024-031 曼卡龙珠宝股份有限公司 第五届监事会第二十三次会议决议公告 本公司及监事会全体成员保证信息披露的内容真实、准确、完整，没有 虚假记载、误导性陈述或重大遗漏。 曼卡龙珠宝股份有限公司（以下简称"公司"）第五届监事会第二十三次会 议（以下简称"本次会议"）通知已于 2024 年 4 月 15 日通过邮件及电话方式向 各监事发出，本次会议于 2024 年 4 月 25 日在公司会议室以现场和通讯相结合的 方式召开，本次会议由监事会主席周斌先生主持，应参加监事 3 人，实际参加监 事 3 人，董事会秘书列席了本次会议，本次会议的通知、召集、召开及表决程序 均符合《中华人民共和国公司法》等有关法律、行政法规、部门规章、规范性文 件及《曼卡龙珠宝股份有限公司章程》的规定。 本次会议以投票表决的方式审议通过如下决议： 一、审议通过了《关于<2023 年度监事会工作报告>的议案》 表决结果：3 票同意、0 票弃权、0 票反对。 二、审议通过了《关 ...

股票代码：300945 股票简称：曼卡龙 公告编号：2024-041 曼卡龙珠宝股份有限公司 关于部分募投项目增加实施主体的公告 本公司及董事会全体成员保证信息披露的内容真实、准确、完整，没有 虚假记载、误导性陈述或重大遗漏。 曼卡龙珠宝股份有限公司（以下简称"公司"）于 2024 年 4 月 25 日召开第 五届董事会第二十五次会议、第五届监事会第二十三次会议审议通过了《关于部 分募投项目增加实施主体的议案》，同意增加全资子公司江苏曼卡龙珠宝有限公 司（以下简称"江苏曼卡龙"）、宁波曼卡龙珠宝有限公司（以下简称"宁波曼 卡龙"）、安徽曼卡龙珠宝有限公司（以下简称"安徽曼卡龙"）、湖北曼卡龙 珠宝有限公司（以下简称"湖北曼卡龙"）、深圳曼卡龙珠宝有限公司（以下简 称"深圳曼卡龙"）作为向特定对象发行股票募集资金投资项目中（以下简称"募 投项目"）"'曼卡龙@Z 概念店'终端建设项目"的实施主体，并使用募集资金 向上述公司提供借款以实施募投项目。本次增加部分募投项目实施主体的变更不 属于募集资金用途的变更，不构成关联交易，无需提交公司股东大会审议。保荐 机构浙商证券股份有限公司（以下简称"保荐机构"）发表了核查 ...