本公司及董事会全体成员保证信息披露内容的真实、准确、完整， 没有虚假记载、误导性陈述或重大遗漏。 根据《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》读客文化股份有限公司（以下简称"公司"）依 据《企业会计准则》以及公司相关会计政策的规定，为真实、准确反 映公司 2023 年度的财务状况、资产价值与经营成果，公司对各类资 产进行全面清查和减值测试，基于谨慎性原则，对截至 2023 年末公 司可能发生信用及资产减值损失的有关资产计提信用及资产减值准 备。现将具体事宜公告如下： 一、本次计提信用损失及资产减值损失情况的概述 公司本着谨慎性原则，对合并财务报表范围内的 2023 年度应收 账款、其他应收款、存货、预付账款、其他长期资产等资产进行了减 值测试，判断存在可能发生减值的迹象，确定了需要计提减值损失的 资产项目。 证券代码：301025 证券简称：读客文化 公告编号：2024-031 读客文化股份有限公司 关于 2023 年度计提信用减值损失和资产减值损失的 公告 根据评估和分析的结果判断，包含 2023 年前三季度已经公告的 计提减值准备额度，公司计提 2023 年度各项信用减 ...

Financial Performance - The company's revenue for Q1 2024 was ¥94,310,720.05, a decrease of 9.62% compared to ¥104,353,601.14 in the same period last year[5] - Net profit attributable to shareholders was ¥4,064,223.97, down 32.79% from ¥6,047,221.49 year-on-year[5] - The company reported a basic earnings per share of ¥0.0102, down 32.45% from ¥0.0151 in the previous year[5] - Net profit for the current period is ¥4,064,223.97, down 32.8% from ¥6,047,221.49 in the previous period[21] - Operating profit decreased to ¥2,808,195.05 from ¥3,022,188.44, a decline of 7.1%[21] - Other income decreased significantly to ¥198,360.57 from ¥1,346,856.15, a drop of 85.3%[19] - The company reported an asset impairment loss of ¥10,038,267.30, compared to ¥2,230,959.26 in the previous period, indicating a substantial increase in impairment losses[21] Cash Flow and Liquidity - The net cash flow from operating activities increased significantly to ¥30,356,070.98, a 621.57% improvement from -¥5,820,179.84 in the previous year[5] - Cash flow from operating activities generated a net amount of ¥30,356,070.98, compared to a negative cash flow of ¥5,820,179.84 in the previous period[23] - Cash flow from investing activities resulted in a net outflow of ¥230,340,018.65, a significant decrease from a net inflow of ¥20,101,635.57 in the previous period[23] - Cash and cash equivalents at the end of the period totaled ¥71,839,099.87, down from ¥318,621,376.63 at the end of the previous period[24] - The company's cash and cash equivalents decreased to RMB 71,839,099.87 from RMB 274,694,005.60, reflecting a significant reduction in liquidity[16] Market and Sales Performance - The company's market share in the book retail sector decreased from 1.15% in Q1 2023 to 1.09% in Q1 2024, reflecting a decline in physical book sales by 16.33%[9] - Digital content business revenue fell by 8.69%, contributing to the overall revenue decline of 9.62%[9] - The overall book retail market declined by 5.85% year-on-year, with physical store sales down 17.78%[9] Assets and Liabilities - Total assets increased by 2.60% to ¥752,708,453.39 compared to ¥733,614,004.82 at the end of the previous year[5] - The total assets of the company at the end of Q1 2024 amounted to RMB 752,708,453.39, an increase from RMB 733,614,004.82 at the beginning of the period[16] - The total current liabilities increased to RMB 131,879,913.95 from RMB 116,388,093.89, representing an increase of about 13.4%[17] - The company's total equity attributable to shareholders rose to RMB 613,733,901.29 from RMB 609,669,677.31, showing a slight increase of approximately 0.7%[18] - The total liabilities of the company at the end of Q1 2024 were RMB 138,974,552.10, up from RMB 123,944,327.51, marking an increase of approximately 12.1%[17] - The total non-current liabilities decreased to RMB 7,094,638.15 from RMB 7,556,233.62, indicating a reduction of approximately 6.1%[17] - The company reported a decrease in inventory from RMB 139,586,482.30 to RMB 128,637,312.36, a decline of about 7.8%[16] - Accounts receivable decreased to RMB 66,540,663.88 from RMB 71,983,441.14, indicating a decline of approximately 7.5%[16] Future Outlook - The company plans to launch key new books in Q2 and Q3 2024, which is expected to drive future growth[9] - The company has no new product launches or significant market expansion strategies mentioned in the report[15] Operating Costs - Total operating revenue for the current period is ¥94,310,720.05, a decrease of 9.8% from ¥104,353,601.14 in the previous period[19] - Total operating costs decreased to ¥82,736,075.30 from ¥101,940,001.52, representing a reduction of 18.7%[19] - Non-recurring gains totaled ¥2,687,030.66, primarily from government subsidies and other income sources[6]

Financial Performance - The company reported a loss during the reporting period due to fluctuations in the book market demand and structural changes in downstream sales channels [4]. - The company's operating revenue for 2023 was ¥434,192,343.56, a decrease of 15.49% compared to ¥513,792,659.10 in 2022 [22]. - The net profit attributable to shareholders for 2023 was -¥3,282,470.20, representing a decline of 105.27% from ¥62,320,788.15 in 2022 [22]. - The net cash flow from operating activities improved by 88.64%, reaching -¥1,387,792.49 in 2023 compared to -¥12,211,230.52 in 2022 [22]. - The total assets at the end of 2023 were ¥733,614,004.82, down 9.29% from ¥808,782,012.26 at the end of 2022 [22]. - The net assets attributable to shareholders decreased by 7.09% to ¥609,669,677.31 at the end of 2023 from ¥656,185,562.71 at the end of 2022 [22]. - The basic earnings per share for 2023 was -¥0.0082, a drop of 105.27% from ¥0.1557 in 2022 [22]. - The company reported a total of ¥8,246,360.81 in non-recurring gains and losses for 2023, down from ¥15,784,999.38 in 2022 [28]. - The weighted average return on equity for 2023 was -0.52%, a decrease from 9.79% in 2022 [22]. - The company reported a significant asset impairment loss of ¥23,082,307.75, representing 727.95% of the total profit, indicating potential financial strain [67]. Market and Sales Performance - The company aims to adjust sales channels and focus on quality copyright acquisitions to drive future growth [4]. - The retail discount in 2023 decreased from 6.6 to 6.1, leading to a year-on-year decline in actual sales volume of 7.04% [36]. - The company's market share in code volume was 1.01% and in actual sales volume was 1.03%, both down by 0.18 percentage points from 2022 [40]. - The company launched 260 new book titles in 2023, an increase of 5.26% compared to 2022 [40]. - The children's book category accounted for the largest share of code volume at 27.21%, but also experienced the largest decline [38]. - The company continues to promote the "going out" strategy of Chinese culture, successfully exporting various titles to enhance cultural soft power [43]. Strategic Initiatives - The company plans to optimize its organizational structure and reduce budgets as part of its strategy to ensure performance recovery [4]. - The company aims to enhance its talent pool and production capacity while maintaining its current innovative management model and talent training system [82]. - The company plans to build a "full copyright" operation platform to rapidly accumulate copyright resources in literature, social sciences, and children's fields [83]. - The company is focused on developing an IP incubation platform to cultivate local cultural brands and promote traditional culture through various media formats [85]. - The company is exploring potential acquisitions to enhance its product offerings and market reach, with a budget of 300 million RMB allocated for this purpose [102]. Governance and Compliance - The company has implemented a "Quality Improvement" initiative aimed at enhancing customer satisfaction and operational efficiency [98]. - The governance structure has been strengthened, ensuring compliance with all regulatory requirements and enhancing shareholder rights [103]. - The company has a structured remuneration policy governed by the remuneration and assessment committee, ensuring compliance with corporate governance standards [121]. - The company is committed to maintaining compliance with the regulations set by the China Securities Regulatory Commission [126]. - The board of directors and supervisory board operate independently, ensuring effective governance [108]. Human Resources and Employee Development - The company conducted 64 training sessions in 2023, focusing on various skills and knowledge areas for employee development [134]. - The employee composition included 120 production staff, 114 sales personnel, 23 technical staff, 8 finance staff, and 31 administrative staff [132]. - The company has a performance-based salary policy that aligns employee compensation with company goals and market competitiveness [133]. - The company emphasized internal knowledge sharing and training to enhance employee skills and understanding of business operations [134]. Future Outlook - The company provided a positive outlook for the next fiscal year, projecting a revenue growth of 10% to 12% [98]. - New product launches are expected to contribute an additional 200 million RMB in revenue, with a focus on digital content and educational materials [99]. - The company is expanding its market presence, targeting an increase in market share by 5% in the next year through strategic partnerships [100]. - Research and development investments have increased by 25%, focusing on innovative technologies and content delivery systems [101]. Legal and Regulatory Matters - The company reported a lawsuit involving an amount of 3,639.73 million, which has been concluded without significant impact on operations [177]. - Another lawsuit with an amount of 3,832.43 million is partially concluded, also without major impact on the company's operations [178]. - The company has maintained a good integrity status, with no significant debts due that have not been settled [180]. - The company has not experienced any bankruptcy reorganization matters during the reporting period [176].

读客文化股份有限公司 审计报告及财务报表 读客文化股份有限公司 审计报告及财务报表 二○二三年度 （2023 年 01 月 01 日至 2023 年 12 月 31 日止） | | 目录 | 页次 | | --- | --- | --- | | 一、 | 审计报告 | 1-4 | | 二、 | 财务报表 | | | | 合并资产负债表和母公司资产负债表 | 1-4 | | | 合并利润表和母公司利润表 | 5-6 | | | 合并现金流量表和母公司现金流量表 | 7-8 | | | 合并所有者权益变动表和母公司所有者权益变动表 | 9-12 | | | 财务报表附注 | 1-81 | 审计报告 信会师报字[2024]第 ZA11702 号 读客文化股份有限公司全体股东： 一、 审计意见 我们审计了读客文化股份有限公司（以下简称读客文化）财务报 表，包括 2023 年 12 月 31 日的合并及母公司资产负债表，2023 年度 的合并及母公司利润表、合并及母公司现金流量表、合并及母公司所 有者权益变动表以及相关财务报表附注。 我们认为，后附的财务报表在所有重大方面按照企业会计准则的 规定编制，公允反映了读客文化 ...

读客文化股份有限公司 2023 年度独立董事述职报告 （梁小民） 本人作为读客文化股份有限公司（下称"公司"或"读客文化"）的独立 董事，本着对全体股东负责的态度，切实维护广大中小股东利益，严格按照《公 司法》《证券法》《上市公司独立董事管理办法》《深圳证券交易所创业板股票 上市规则》《公司章程》等有关规定，勤勉尽责地履行独立董事的职责和义务， 审慎认真地行使公司和股东所赋予的权利，积极参加公司董事会及专门委员会 会议，对公司董事会审议的相关重大事项发表了公正、客观的独立意见，为公 司的长远发展出谋划策，对董事会的科学决策、规范运作以及公司发展起到了 积极作用。现就 2023 年度履职情况报告如下： 一、独立董事的基本情况 报告期内，本人具有中国证监会《上市公司独立董事管理办法》等法律法规 以及《公司章程》《独立董事工作制度》所要求的独立性和担任公司独立董事的 任职资格，能够确保客观、独立的专业判断，不存在影响独立性的情况。本人履 历如下： 梁小民，1943 年出生，中国国籍，硕士研究生，曾任北京工商大学教授， 2018 年 2 月至 2024 年 2 月 27 日担任公司独立董事。 作为公司独立董事，本人及 ...

证券代码：301025 证券简称：读客文化 公告编号：2024-032 读客文化股份有限公司 关于公司监事会主席辞职及补选非职工代表监事的 公告 本公司及监事会全体成员保证信息披露内容的真实、准确、完整， 没有虚假记载、误导性陈述或重大遗漏。 一、关于公司监事会主席辞职的情况 读客文化股份有限公司（以下简称"公司"）监事会于近日收到 公司监事会主席沈骏先生递交的书面辞职报告。沈骏先生因个人原因 申请辞去公司第三届监事会监事及监事会主席主席的职务，其原定任 期为 2024 年 2 月 27 日至 2027 年 2 月 26 日。沈骏先生辞职后将不再 担任公司任何职务。 根据《公司法》《公司章程》等规定，沈骏先生的辞职将导致公 司监事会人数低于法定最低人数，在公司股东大会选举产生新任监事 前，沈骏先生将按照相关规定继续履行职责。公司将按照相关法律法 规和《公司章程》的有关规定，尽快完成监事的补选和监事会主席选 举工作。截止本公告披露日，沈骏先生未持有公司股份，将严格遵守 任职时作出的各项承诺，将按照《深圳证券交易所自律监管指引第 2 号——创业板上市公司规范运作》及《深圳证券交易所上市公司股东 及董事、监事、高级 ...

读客文化股份有限公司 读客文化股份有限公司（以下简称"公司"）于 2024 年 4 月 23 日召开第三届董事会第二次会议、第三届监事会第二次会议，会议分 别审议了《关于公司 2024 年度董事和高级管理人员薪酬方案的议案》 和《关于公司 2024 年度监事薪酬方案的议案》，以上议案尚需提交 公司 2023 年年度股东大会审议。 为进一步完善公司董事、监事和高级管理人员的薪酬管理，调动 其工作积极性，提高公司的经营管理水平，促进公司的稳定经营和发 展，根据《公司章程》及公司相关制度，结合公司经营规模等实际情 况并参照行业薪酬水平，公司制定了 2024 年度董事、监事和高级管 理人员薪酬方案，具体如下： 一、使用对象 公司全体董事、监事和高级管理人员。 二、本议案适用期限 证券代码：301025 证券简称：读客文化 公告编号：2024-027 2023 年度股东大会审议通过起至 2024 年度股东大会为止。 关于公司 2024 年度董事、监事和高级管理人员薪酬 方案的公告 本公司及董事会全体成员保证信息披露内容的真实、准确、完整， 没有虚假记载、误导性陈述或重大遗漏。 公司高级管理人员根据其在公司担任的具体管理 ...

读客文化股份有限公司（以下简称"公司"或"读客文化"）第 三届董事会第二次会议决定于 2024 年 5 月 31 日（星期五）以现场投 票与网络投票相结合的方式召开公司 2023 年年度股东大会（以下简 称"本次股东大会"），现就召开本次股东大会的相关事项通知如下： 一、召开会议的基本情况 1、股东大会届次：公司 2023 年年度股东大会 2、会议召集人：公司第三届董事会 3、会议召开的合法、合规性：公司第三届董事会第二次会议审 议通过了《关于召开 2023 年年度股东大会的议案》，本次股东大会 的召开符合有关法律、行政法规、部门规章、规范性文件和《公司章 程》等的规定。 4、会议召开时间： 证券代码：301025 证券简称：读客文化 公告编号：2024-029 读客文化股份有限公司 关于召开 2023 年年度股东大会的通知 本公司及董事会全体成员保证信息披露内容的真实、准确、完整， 没有虚假记载、误导性陈述或重大遗漏。 6、会议的股权登记日：2024 年 5 月 24 日。 （1）现场会议时间：2024 年 5 月 31 日（星期五）下午 14:00 7、出席本次股东大会的对象： （1）截至 2024 年 ...

证券代码：301025 证券简称：读客文化 公告编号：2024-030 读客文化股份有限公司 第三届监事会第二次会议决议公告 本公司及监事会全体成员保证信息披露内容的真实、准确、完整， 没有虚假记载、误导性陈述或重大遗漏。 一、监事会会议召开情况 读客文化股份有限公司（以下简称"公司"或"读客文化"）第 三届监事会第二次会议于 2024 年 4 月 15 日以电子邮件、电话、微信 等方式发出通知，并于 2024 年 4 月 23 日以现场表决的方式在公司会 议室召开。本次会议应出席监事 3 人，实际出席监事 3 人。本次会议 由监事会主席沈骏先生召集并主持。本次监事会会议的召集、召开符 合《公司法》《公司章程》及相关法律法规的有关规定。 二、监事会会议审议情况 1、审议通过了《关于<2023 年度监事会工作报告>的议案》 具体内容详见公司同日于巨潮资讯网（www.cninfo.com.cn）披 露的公司《2023 年度监事会工作报告》。 1 表决结果：3 票同意、0 票反对、0 票弃权。 本议案尚需提交至 2023 年年度股东大会审议。 2、审议通过了《关于<2023 年年度报告>及其摘要的议案》 经审议，监 ...

1 证券代码：301025 证券简称：读客文化 公告编号：2024-022 读客文化股份有限公司 关于公司 2023 年度拟不进行利润分配的专项说明 本公司及董事会全体成员保证信息披露内容的真实、准确、完整， 没有虚假记载、误导性陈述或重大遗漏。 读客文化股份有限公司（以下简称"公司"）于 2024 年 4 月 23 日召开第三届董事会第二次会议、第三届监事会第二次会议审议通过 了《关于公司 2023 年度利润分配预案的议案》，本次利润分配预案 尚需提交公司 2023 年年度股东大会审议批准。现将有关情况公告如 下： 一、利润分配方案基本情况 经立信会计师事务所（特殊普通合伙）审计，公司 2023 年度合 并报表中实现归属于上市公司股东的净利润为-3,282,470.20 元，其 中归属于母公司股东的净利润-3,282,470.20 元，按照《公司法》和 《公司章程》的规定提取法定盈余公积 0 元；母公司 2023 年度可供 分配利润为 112,325,893.09 元，公司合并报表可供分配利润为 166,065,970.28 元，根据利润分配应以母公司的可供分配利润及合 并财务报表的可供分配利润孰低的原则， ...