果麦文化传媒股份有限公司监事会 监事会关于 2021 年限制性股票激励计划预留授予第二个归 属期归属名单的核查意见 果麦文化传媒股份有限公司（以下简称"公司"）监事会依据《中华人民共 和国公司法》（以下简称"《公司法》"）《中华人民共和国证券法》（以下简 称"《证券法》"）《上市公司股权激励管理办法》（以下简称"《管理办法》"） 和《果麦文化传媒股份有限公司章程》（以下简称"《公司章程》"）等有关规 定，对公司 2021 年限制性股票激励计划（以下简称"本次激励计划"）预留授 予第二个归属期归属名单进行审核，发表核查意见如下：本次拟归属的激励对象 符合《公司法》《证券法》等法律、法规和规范性文件以及《公司章程》及本激 励计划规定的任职资格，符合《管理办法》《上市规则》等法律、法规和规范性 文件规定的激励对象条件，符合本次激励计划规定的激励对象范围，其作为公司 本次激励计划激励对象的主体资格合法、有效，激励对象获授限制性股票的归属 条件已成就。监事会同意为本次符合条件的 3 名激励对象办理归属，对应限制性 股票的归属数量为 5.2150 万股。上述事项符合相关法律、法规及规范性文件所 规定的条件，不存在损害公司 ...

证券代码：301052 证券简称：果麦文化 公告编号：2024-049 果麦文化传媒股份有限公司 第三届监事会第七次会议决议公告 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。 一、监事会会议召开情况 果麦文化传媒股份有限公司（以下简称"公司"）第三届监事会第七次会议 于 2024 年 9 月 2 日在公司会议室以现场及通讯方式召开，本次会议的通知于 2024 年 8 月 28 日以电话、电子邮件、即时通讯工具等方式发出。本次会议应出 席监事 3 人，实际到会监事 3 人。本次会议由监事会主席吴畏先生主持，会议 的召集、召开符合法律、行政法规、部门规章和《公司章程》的规定。 二、监事会会议审议情况 具体内容详见公司同日于巨潮资讯网（www.cninfo.com.cn）披露的《关于调 整 2021 年限制性股票激励计划限制性股票授予价格和授予数量的公告》。 表决结果：3 票同意、0 票反对、0 票弃权。 2、审议通过了《关于 2021 年限制性股票激励计划预留授予第二类限制性股 票第二个归属期归属条件成就的议案》 经审议，监事会认为： （1）公司具备实施股权激励 ...

上海澄明则正律师事务所 法律意见书 上海澄明则正律师事务所 关于 果麦文化传媒股份有限公司 2021 年限制性股票激励计划授予价格和授予数量调整及预留授予限制性股票第 二个归属期归属条件成就相关事项的法律意见书 致：果麦文化传媒股份有限公司 五、本所律师仅就与公司本次调整及本次归属事项有关的法律问题发表意见， 而不对公司本次调整及本次归属事项所涉及的标的股权价值、考核标准等方面的 合理性以及会计、财务等非法律专业事项发表意见。在本法律意见书中对有关财 务数据或结论的引述，并不意味着本所对这些数据或结论的真实性和准确性作出 任何明示或默示的保证。本所并不具备核查和评价该等数据和结论的适当资格。 为出具本法律意见书，本所律师特作如下声明： 一、本所及经办律师依据《公司法》《证券法》《律师事务所从事证券法律 业务管理办法》和《律师事务所证券法律业务执业规则（试行）》等规定及本法 1 上海澄明则正律师事务所 法律意见书 律意见书出具日以前已经发生或者存在的事实，严格履行了法定职责，遵循了勤 勉尽责和诚实信用原则，对公司本次归属的合法合规性进行了充分的核查验证， 保证本法律意见书不存在虚假记载、误导性陈述及重大遗漏。 ...

证券代码：301052 证券简称：果麦文化 公告编号：2024-051 果麦文化传媒股份有限公司 关于2021年限制性股票激励计划预留授予第二类限制 性股票第二个归属期归属条件成就的公告 本公司及董事会全体成员保证信息披露内容的真实、准确和完整，没有虚假 记载、误导性陈述或重大遗漏。 重要内容提示： 1、限制性股票拟归属数量：5.2150万股 果麦文化传媒股份有限公司（以下简称"公司"）于2024年9月2日召开了第 三届董事会第七次会议和第三届监事会第七次会议，审议通过了《关于2021年限 制性股票激励计划预留授予第二类限制性股票第二个归属期归属条件成就的议 案》。根据《果麦文化传媒股份有限公司2021年限制性股票激励计划》（以下简 称"《激励计划》"、"本激励计划"或"本次激励计划"）的规定和公司2021 年第二次临时股东大会的授权，董事会同意按照规定为符合条件的3名激励对象 办理5.2150万股限制性股票归属事宜。现将相关事项说明如下： 一、股权激励计划实施情况概要 （一）本次激励计划简介 公司分别于2021年11月1日、2021年11月17日召开第二届董事会第九次（临 时）会议和2021年第二次临时股东 ...

中原证券股份有限公司 关于果麦文化传媒股份有限公司 首次公开发行股票前已发行股份上市流通事项的核查意见 中原证券股份有限公司（以下简称"中原证券"、"保荐机构"）作为果麦文 化传媒股份有限公司（以下简称"果麦文化"或"公司"）首次公开发行股份并 在创业板上市的保荐机构，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》、《深圳证券交易所上市公司自律监管指引 13 号—保荐业务》等相关法律法规和规范性文件的要求，对果麦文化部分首次公开 发行股票前已发行股份上市流通事项进行了核查，具体情况如下： 一、首次公开发行前已发行股份概况 （一）首次公开发行股份概况 公司经中国证券监督管理委员会《关于同意果麦文化传媒股份有限公司首次 公开发行股票注册的批复》（证监许可[2021]2449 号）同意，公司首次公开发行 人民币普通股（A 股）1,801 万股，并于 2021 年 8 月 30 日在深圳证券交易所创 业板上市。首次公开发行股票完成后，公司总股本为 72,039,937 股。 （二）上市后股本变动情况 1、2022 年 2 月 28 日，公司首次公开发行网下配售限售股 927,987 股上 ...

| 编制单位：果麦文化传媒股份有限公司 | | | | | | | | | | 单位：万元 | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | 非经营性 | 资金占用方名称 | 占用方与上市公司 | 上市公司核算 | 2024年期初占用资 | 2024年半年度占用累计发 | 2024年半年度占用资金的利 | 2024年半年度偿还累 | 2024年半年度期末占 | 占用形成原因 | 占用性质 | | 资金占用 | | 的关联关系 | 的会计科目 | 金余额 | 生金额（不含利息） | 息（如有） | 计发生金额 | 用资金余额 | | | | 控股股东、实际控 | | | | | | | | | 0.00 | | | 制人及其附属企业 | | | | | | | | | 0.00 | | | 小计 | | | | 0.00 | 0.00 | | 0.00 0.00 | | 0.00 | | | 前控股股东、实际 控制人及其附属企 | | | | | | | | | 0.00 | | | 业 | | | | | | | | ...

关于计提2024年第二季度信用及资产减值损失的公告 公司及董事会全体成员保证信息披露的内容真实、准确和完整，没有虚 假记载、误导性陈述或重大遗漏。 果麦文化传媒股份有限公司（以下简称"公司"、"本公司"）于 2024年 8 月 8 日召开第三届董事会第六次会议、第三届监事会第六次会议，会议审议并通 过了《关于2024年二季度计提信用及资产减值损失的议案》。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》及公司会计政策等 相关规定的要求，基于谨慎性原则，为更加真实、准确的反映公司 2024 年 6 月 30 日的资产状况与财务状况，公司 2024年第二季度计提信用减值损失及资产减值损失 共计662.37万元。具体情况公告如下： 一、本次计提信用及资产减值损失情况概述 （一）本次计提信用及资产减值损失的原因 根据《企业会计准则》及公司会计政策的相关规定，为公允反映公司各类资产 的价值，基于谨慎性原则，对截止至 2024 年6 月 30 日的各项资产进行了减值 测试，预计各项资产的可变现净值低于其账面价值时，经过确认或计量，计提相 关信用及资产减值准备。 证券代码：301052 证券简称 ...

Financial Performance - The company's operating revenue for the first half of 2024 was ¥229,304,611.32, a decrease of 3.15% compared to ¥236,771,474.86 in the same period last year[11]. - Net profit attributable to shareholders was ¥3,139,579.97, down 89.32% from ¥29,385,401.22 year-on-year[11]. - The net cash flow from operating activities was -¥15,622,184.87, a decline of 160.15% compared to ¥25,970,655.07 in the previous year[11]. - Basic earnings per share decreased by 92.14% to ¥0.0319 from ¥0.406 in the same period last year[11]. - Total assets at the end of the reporting period were ¥825,300,613.46, an increase of 2.49% from ¥805,237,767.04 at the end of the previous year[11]. - Net assets attributable to shareholders increased by 0.75% to ¥675,591,936.58 from ¥670,542,415.93 at the end of the previous year[11]. - The company reported a non-recurring gain of 1,771,015.20 yuan, primarily from insurance claims, after accounting for tax impacts[15]. - The company reported a non-recurring loss of 110,849.60 yuan due to subsidiary liquidation losses[15]. - The company reported a net profit of CNY 3,289,018.97 for the first half of 2024, a significant decline from CNY 33,643,152.37 in the same period last year[128]. - The total comprehensive income for the first half of 2024 was ¥3,142,612.28, a decrease of 89.3% from ¥29,383,727.28 in the first half of 2023[131]. Market and Business Environment - The company is facing significant risks that may adversely affect its operations and financial condition, as detailed in the report[1]. - The company has not disclosed any new product developments or market expansion strategies in the report[1]. - In the first half of 2024, the overall book retail market experienced a year-on-year decline of 6.2%, with a slight improvement in the second quarter compared to the first quarter[17]. - The short video e-commerce channel showed positive growth, with a year-on-year increase of 18.34%, although the growth rate is gradually slowing down[26]. - The company's revenue in the first half of 2024 decreased by 3.15% compared to the same period in 2023 due to price control measures[26]. - The company faces intense market competition, particularly in the diverse and highly market-oriented general book sector, which poses challenges for increasing market share[56]. Strategic Initiatives - The company has developed an AI manga tool, "Ai Manga," which is currently in public beta and aims to enhance the efficiency of manga creation, with AI contributing to 40% of the creative process[18]. - The company has established a novel "CBC" sales model, connecting users through internet channels for direct sales and leveraging external platforms for broader distribution[23]. - The company’s internet marketing strategy utilizes user feedback from social media to drive content iteration and product development[22]. - The company’s core business includes book publishing and internet services, with a focus on integrating these areas for enhanced market reach[25]. - The company has accumulated a database of over 4,000 classic books, with nearly 1,000 titles developed or in development, focusing on the "Guomai Classics" product line[27]. - The company launched a series of successful titles in various verticals, including psychology and children's literature, significantly enhancing its market position[29]. Financial Management and Investments - The company has reduced its R&D investment by 37.18% to approximately ¥4.28 million, attributed to a decrease in R&D personnel[38]. - The company’s investment income accounted for 71.46% of total profit, primarily from financial management income, indicating a reliance on non-operational revenue sources[40]. - The total investment amount during the reporting period was approximately ¥282.28 million, representing an increase of 18.97% compared to the same period last year[44]. - The company reported a total of ¥10.58 million in raised funds, with ¥2.15 million invested during the reporting period and a cumulative investment of ¥9.87 million[47]. - The company’s financial assets at fair value decreased to ¥166.39 million from ¥186.16 million, with a fair value change gain of ¥237.74 million during the period[46]. Shareholder and Equity Management - The company plans not to distribute cash dividends or issue bonus shares[1]. - The company has implemented a stock incentive plan, approved by the board, to motivate employees[63]. - The company adjusted the stock grant price for the 2021 restricted stock incentive plan from RMB 8.175 per share to RMB 8.11 per share[65]. - The company granted 77,446 shares of the second category of restricted stock to three eligible participants at a price of RMB 8.175 per share on August 26, 2022[65]. - The company held a meeting on March 20, 2023, to confirm the achievement of the first vesting condition for the first grant of the second category of restricted stock under the 2021 incentive plan[66]. - The company announced the first grant of restricted stock under the 2024 incentive plan on April 30, 2024, after verifying the list of eligible participants[66]. - The company has a share lock-up commitment for 36 months post-IPO, with an extension clause if stock prices fall below the issue price for 20 consecutive trading days[74]. - Shareholders have agreed to limit share transfers to no more than 25% of their holdings annually during their tenure and for 6 months post-termination[75]. - The company will repurchase shares if the stock price falls below the audited net asset value per share for 20 consecutive trading days within three years post-IPO[75]. Compliance and Governance - The company is committed to enhancing corporate governance and internal control systems to protect the rights of shareholders and creditors[69]. - The company emphasizes compliance with financial regulations and accurate accounting, ensuring economic and social benefits are aligned[72]. - The company has not faced any administrative penalties related to environmental issues during the reporting period[69]. - The company emphasizes employee rights protection by adhering to labor laws and providing various benefits, including housing subsidies and health check-ups[70]. - The company has committed to fulfilling social responsibilities and supporting local economic development through job creation and tax compliance[72]. Legal and Regulatory Matters - The company reported a commitment to avoid any illegal occupation of funds and assets during the period of holding more than 5% of shares, ensuring compliance with relevant laws and regulations[82]. - The company guarantees strict adherence to the company's articles of association and fair treatment of all shareholders, avoiding any conflicts of interest during the tenure of directors and senior management[83]. - The company has engaged intermediary institutions for its initial public offering, confirming no direct or indirect equity relationships with these institutions[83]. - The company has not reported any significant changes in the feasibility of investment projects during the reporting period[49]. - The company did not sell any significant assets during the reporting period[54]. - The company has not identified any significant doubts regarding its ability to continue as a going concern for the next 12 months[160]. Financial Reporting and Accounting - The financial statements were approved by the board of directors on August 8, 2024[158]. - The company adheres to the enterprise accounting standards, ensuring that the financial statements accurately reflect its financial position and operating results[163]. - The company adopts RMB as its accounting currency[166]. - The company includes all subsidiaries in its consolidated financial statements based on control[174]. - The company recognizes goodwill when the acquisition cost exceeds the fair value of identifiable net assets acquired[171]. - The company will account for transaction costs related to business combinations as incurred in the current period[172]. - The company assesses the degree of risk and rewards retained when transferring financial assets, determining whether to derecognize or continue recognizing the asset[194]. Credit Risk Management - The company uses expected credit losses to account for impairment of financial assets measured at amortized cost[197]. - The company evaluates whether the credit risk of financial instruments has significantly increased since initial recognition to determine the appropriate loss allowance[199]. - The company applies a simplified approach for trade receivables, measuring loss allowances based on expected credit losses over the entire lifetime[198]. - The company monitors the credit risk of financial instruments at the balance sheet date[200].

证券代码：301052 证券简称：果麦文化 公告编号：2024-043 果麦文化传媒股份有限公司 第三届监事会第六次会议决议公告 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。 一、监事会会议召开情况 果麦文化传媒股份有限公司（以下简称"公司"）第三届监事会第六次会议 于 2024 年 8 月 8 日在公司会议室以现场及通讯方式召开，本次会议的通知于 2024 年 7 月 26 日以电话、电子邮件、即时通讯工具等方式发出。本次会议应出 席监事 3 人，实际到会监事 3 人。本次会议由监事会主席吴畏先生主持，会议 的召集、召开符合法律、行政法规、部门规章和《公司章程》的规定。 二、监事会会议审议情况 1、审议通过了《关于<2024 年半年度报告>全文及摘要的议案》 经审核，监事会认为：公司《2024 年半年度报告》全文及其摘要的编制和 审核程序符合法律、行政法规和中国证监会的规定，报告内容真实、准确、完整 地反映了公司的实际情况，不存在任何虚假记载、误导性陈述或者重大遗漏。 具体内容详见公司同日于巨潮资讯网（http://www.cninfo.com.cn）披露 ...

证券代码：301052 证券简称：果麦文化 公告编号：2024-041 果麦文化传媒股份有限公司董事会 关于 2024 年半年度募集资金存放与使用情况的专项报告 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。 一、 募集资金基本情况 经中国证券监督管理委员会《关于同意果麦文化传媒股份有限公司首次公开 发行股票注册的批复》（证监许可【2021】2449 号），本公司于 2021 年 8 月 19 日向社会公众公开发行普通股（A 股）股票 1,801 万股，每股面值 1 元，每股发 行价人民币 8.11 元。截至 2021 年 8 月 25 日止，本公司共募集资金 146,061,100.00 元，扣除发行费用 40,310,774.36 元，募集资金净额 105,750,325.64 元。 截止 2021 年 8 月 25 日，本公司上述募集资金已全部到位，业经大华会计师 事务所（特殊普通合伙）以"大华验字[2021]000585 号"验资报告验证确认。 截止 2024 年 6 月 30 日，公司其中：公司于募集资金到位之前利用自筹资金 先期投入募集资金项目人民 ...