关于 2023 年度日常关联交易确认及 2024 年度 日常关联交易预计的公告 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。 一、日常关联交易基本情况 （一）日常关联交易概述 读客文化股份有限公司（以下简称"公司"或"读客文化"）及 子公司于本次日常关联交易批准之日至 2024 年年度股东大会之日的 期间内，预计与华杉发生日常关联交易不超过 300 万元，与华楠发生 日常关联交易不超过 100 万元，与华与华（上海）商学教育科技有限 公司（以下简称"华与华商学"）发生日常关联交易不超过 300 万元， 与上海华与华营销咨询有限公司（以下简称"华与华营销"）发生日 常关联交易不超过 100 万元。 证券代码：301025 证券简称：读客文化 公告编号：2024-026 读客文化股份有限公司 本次日常关联交易预计事项已经公司 2024 年 4 月 23 日召开的第 三届董事会第二次会议审议及第三届监事会第二次会议审议通过，其 中关联董事华楠回避表决。该议案尚需获得公司股东大会批准，届时 关联股东华楠、华杉、宁波读客企业管理合伙企业（有限合伙）将回 避表决。 （二 ...

读客文化股份有限公司 2023 年度监事会工作报告 读客文化股份有限公司（以下简称"公司"）监事会在 2023 年度的工作 中，严格按照《公司法》《证券法》《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》等法律法规以及《公司章程》和《监事 会议事规则》等有关规定，本着对全体股东负责的精神，勤勉尽责，认真履行 监事会的各项职责，充分行使对公司董事会、管理层的监督职能。现就 2023 年 度监事会工作情况汇报如下： 一、监事会召开情况 2023 年度，公司监事会共召开了 4 次会议，会议的召集及召开程序、召集 人和出席会议人员资格及表决程序均符合有关法律、法规、规范性文件及《公 司章程》的规定，会议决议均合法有效。会议具体情况如下： | 序号 | 会议时间 | 会议届次 | 审议议案 1、《关于公司符合向不特定对象发行 可转换公司债券条件的议案》。 | | --- | --- | --- | --- | | | | | 2、《关于公司向不特定对象发行可转 换公司债券方案的议案》及其项下的 各项议案。 | | | | | 3、《关于公司<向不特定对象发行可 | | | | | 转换公司债 ...

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].

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]

中信建投证券股份有限公司关于 读客文化股份有限公司 2023 年度持续督导跟踪报告 | 保荐机构名称：中信建投证券股份有限公司 | 被保荐公司简称：读客文化 | | --- | --- | | 保荐代表人姓名：杨鑫强 | 联系电话：021-68801584 | | 保荐代表人姓名：秦龙 | 联系电话：021-68801579 | 一、保荐工作概述 | 项 目 | 工作内容 | | --- | --- | | 1.公司信息披露审阅情况 | | | （1）是否及时审阅公司信息披露文件 | 是 | | （2）未及时审阅公司信息披露文件的次数 | 0 次 | | 2．督导公司建立健全并有效执行规章制度的情 | | | 况 | | | （1）是否督导公司建立健全规章制度（包括但 | | | 不限于防止关联方占用公司资源的制度、募集 | 是 | | 资金管理制度、内控制度、内部审计制度、关 | | | 联交易制度） | | | （2）公司是否有效执行相关规章制度 | 是 | | 3.募集资金监督情况 | | | （1）查询公司募集资金专户次数 | 次，公司募集资金专户已于 0 | | | 2021 年销户 | | （2） ...

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 ...

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 ...

关于读客文化股份有限公司 2023年度 营业收入扣除情况表的鉴证报告 关于读客文化股份有限公司2023年度 营业收入扣除情况表的鉴证报告 信会师报字[2024]第ZA11704号 读客文化股份有限公司全体股东： 我们审计了读客文化股份有限公司(以下简称"读客文化")2023 年度的财务报表，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和相关财务报表附注，并于 2024 年 4 月 23 日出具了报告号为信会师报字[2024]第 ZA11702 号的无保留意 见审计报告。 在对上述财务报表执行审计的基础上，我们接受委托，对后附的 读客文化2023年度营业收入扣除情况表（以下简称"营业收入扣除情 况表"）执行了合理保证的鉴证业务。 一、管理层的责任 读客文化管理层的责任是按照《深圳证券交易所创业板股票上市 规则》和《深圳证券交易所创业板上市公司自律监管指南第1号—— 业务办理》的相关规定编制营业收入扣除情况表，确保营业收入扣除 情况表真实、准确、完整，不存在虚假记载、误导性陈述或重大遗漏。 四、鉴证结论 ...

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 ...

读客文化股份有限公司 截至 2023 年 12 月 31 日 关于内部控制的自我评价报告 读客文化股份有限公司 关于内部控制的自我评价报告 （截至 2023 年 12 月 31 日） 读客文化股份有限公司全体股东： 读客文化股份有限公司（以下简称"公司"）董事会（以下简称"董事会"）根据中华人民 共和国财政部等五部委联合发布的《企业内部控制基本规范》（以下简称"基本规范"）及《企 业内部控制评价指引》（以下简称"评价指引"）要求，结合公司内部控制制度和评价办法， 在内部控制日常监督和专项监督的基础上，对公司截至 2023 年 12 月 31 日（内部控制评价 报告基准日）内部控制的有效性进行了评价。 一、 重要声明 根据公司财务报告内部控制重大缺陷的认定情况，报告期内公司不存在财务报告内 部控制重大缺陷。董事会认为，公司已按照企业内部控制规范体系和相关规定的要 求在所有重大方面保持了有效的财务报告内部控制。 根据公司非财务报告内部控制重大缺陷的认定情况，报告期内公司未发现非财务报 告内部控制重大缺陷。 自内部控制报告基准日至内部控制报告发出日之间未发生影响内部控制有效性评价 结论的因素。 自我评价报告 第 1 ...