西部证券股份有限公司 关于湖南恒光科技股份有限公司 2023 年度内部控制评价报告的核查意见 西部证券股份有限公司（以下简称"西部证券"或"保荐人"）作为湖南恒 光科技股份有限公司（以下简称"恒光股份"或"公司"）首次公开发行股票的 保荐人，根据《证券发行上市保荐业务管理办法》《深圳证券交易所股票上市规 则（2023 年修订）》《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》《深圳证券交易所上市公司自律监管指引第 13 号—保荐业 务》等相关法规和规范性文件的要求，对《湖南恒光科技股份有限公司 2023 年 度内部控制评价报告》进行了核查，核查情况及核查意见如下： 一、公司内部控制评价工作情况 （一）内部控制评价范围 公司按照风险导向原则确定纳入评价范围的主要单位、业务和事项，纳入评 价范围的主要单位包括：湖南恒光科技股份有限公司、湖南恒光化工有限公司、 衡阳丰联精细化工有限公司、香港恒光新能源化学材料有限公司、老挝恒光钠镁 技术独资有限公司、怀化恒浩进出口贸易有限公司、怀化恒博特种新材料有限公 司、合肥辉恒新材料科技有限公司、湖南恒光科技股份有限公司怀化市洪江区分 厂。 纳入评价 ...

证券代码：301118 证券简称：恒光股份 公告编号：2024-039 湖南恒光科技股份有限公司（以下简称"公司"）第五届董事会第二次会议 于 2024 年 4 月 23 日在衡阳市松木经济开发区上倪路湖南恒光化工有限公司会议 室以现场表决的方式召开。会议通知于 2023 年 4 月 13 日以电子邮件等方式发出。 本次会议应出席董事 7 人，实际出席董事 7 人。会议由公司董事长曹立祥先生主 持，全体监事及部分高级管理人员列席会议。本次董事会会议的召集、召开和表 决程序符合《中华人民共和国公司法》（以下简称"《公司法》"）和《公司章 程》等相关规定。 二、董事会会议审议情况 经与会董事认真审议，形成如下决议： 1、会议以 7 票同意、0 票反对、0 票弃权的表决情况审议通过了《关于<2023 年年度报告>及其摘要的议案》 经审议，董事会认为：公司《2023 年年度报告》及其摘要内容真实、准确、 完整地反映了公司 2023 年度财务状况和经营情况，不存在虚假记载、误导性陈 述或重大遗漏。 本议案已经董事会审计委员会审议通过。 具体内容详见公司于同日在巨潮资讯网（www.cninfo.com.cn）披露的《20 ...

2023 年度非经营性资金占用及其他关联资金往来情况汇总表 编制单位：湖南恒光科技股份有限公司 单位：人民币万元 法定代表人： 主管会计工作的负责人： 会计机构负责人： 1 2 | 非经营性资金占用 | 资金占用方名称 | 占用方与上市公司 | 上市公司核算 | 2023 | 年期初占用 | 2023 年度占用累计发 | 2023 年度占用资 金的利息（如 | 2023 | 年度偿还 | 2023 年期末 | 占用形成原因 | 占用性质 | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | | | 的关联关系 | 的会计科目 | | 资金余额 | 生金额（不含利息） | 有） | 累计发生金额 | | 占用资金余额 | | | | 控股股东、实际控制人 | | | | | | | | | | | | | | 及其附属企业 | | | | | | | | | | | | | | 小计 | | | | | | | | | | | | | | 前控股股东、实际控制 人及其附属企业 | | | | | | ...

西部证券股份有限公司 关于湖南恒光科技股份有限公司 使用部分闲置自有资金进行现金管理的核查意见 西部证券股份有限公司（以下简称"西部证券"、"保荐人"）作为湖南恒 光科技股份有限公司（以下简称"恒光股份"、"公司"）首次公开发行股票并 在创业板上市的保荐人，根据《证券发行上市保荐业务管理办法》《深圳证券交 易所上市公司保荐工作指引》《深圳证券交易所创业板股票上市规则（2023 年修 订）》《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》以及《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）》等相关规定履行持续督导职责，对恒光股份本次使用部 分闲置自有资金进行现金管理的事项进行了审慎核查，核查情况及核查意见如下： 一、使用部分闲置自有资金购买理财产品的基本情况 （一）投资目的 为提高公司及子公司资金使用效率、合理利用闲置自有资金，在不影响公司 及子公司的正常经营的情况下，使用部分闲置自有资金购买安全性较高、流动性 好的中低风险理财产品，以增加公司及子公司收益，为公司、子公司及股东谋取 较好的投资回报。 （二）投资额度及期限 公司及子公司拟使用不 ...

Financial Performance - The company's revenue for Q1 2024 was ¥288,775,495.64, representing a 38.77% increase compared to ¥208,095,204.02 in the same period last year[5] - The net profit attributable to shareholders was a loss of ¥14,916,580.07, a decline of 202.27% from a profit of ¥14,585,582.16 in Q1 2023[5] - The total operating revenue for Q1 2024 was CNY 288,775,495.64, an increase of 38.7% compared to CNY 208,095,204.02 in the same period last year[26] - The net profit for Q1 2024 was a loss of CNY 15,781,919.40, compared to a profit of CNY 14,400,624.28 in Q1 2023[27] Cash Flow - The net cash flow from operating activities was -¥32,647,021.62, a decrease of 170.93% compared to -¥12,049,833.06 in the previous year[13] - The company's cash flow from operating activities showed a significant decline, leading to a net loss in cash flow for the quarter[29] - The cash received from loans was 119,000,000.00, down from 160,529,637.72 in the previous period, reflecting a reduction in borrowing[31] - The company reported a cash inflow from operating activities of 159,034,842.21, down from 170,038,761.10 in the previous period, indicating a decline in operational performance[30] Assets and Liabilities - The total assets at the end of Q1 2024 were ¥2,431,591,564.54, an increase of 1.78% from ¥2,389,157,257.17 at the end of the previous year[5] - The total liabilities rose to CNY 1,021,682,125.92 in Q1 2024, compared to CNY 979,875,958.50 in the previous year[24] - As of March 31, 2024, the total current assets amount to RMB 1,022,160,690.71, an increase from RMB 970,708,854.80 at the beginning of the period[22] Shareholder Information - The total number of common shareholders at the end of the reporting period is 12,938[14] - The largest shareholder, Hunan Hongjiang Hengguang Investment Management Co., Ltd., holds 45.84% of shares, totaling 48,900,000 shares[14] - The total number of shares held by the top 10 shareholders represents 70.66% of the total share capital[14] - The company has no preferred shareholders with voting rights as of the reporting period[14] Operating Costs and Expenses - The company experienced a 61.05% rise in operating costs, totaling ¥276,214,440.40, attributed to increased production in the chlor-alkali project[11] - The total operating costs for Q1 2024 were CNY 309,845,981.15, up 56.5% from CNY 197,732,960.29 in Q1 2023[26] - Financial expenses surged by 1887.46% to ¥2,979,511.58, primarily due to increased borrowing costs[11] - Research and development expenses increased to CNY 10,548,339.91 in Q1 2024, compared to CNY 9,648,555.44 in Q1 2023, reflecting a focus on innovation[26] Investment Activities - The cash flow from investment activities improved by 88.51%, with a net outflow of -¥16,526,435.92 compared to -¥143,818,967.50 in the previous year[13] - The company has invested approximately RMB 500 million in a new project to produce 270,000 tons of green electric chemical materials annually[20] - The company established Guizhou Hengguang Green Electric Chemical Materials Co., Ltd. as part of its investment strategy[20] Equity and Returns - The weighted average return on equity decreased to -1.08% from 0.98% in the previous year[5] - The total equity attributable to shareholders decreased to CNY 1,373,860,278.82 in Q1 2024 from CNY 1,387,366,799.54 in Q1 2023, reflecting the impact of the net loss[24] - The total number of restricted shares at the end of the period is 52,543,687, with specific release dates for certain shareholders[18] Cash and Cash Equivalents - Cash and cash equivalents at the end of the reporting period are RMB 214,420,186.67, up from RMB 158,017,607.22[22] - The total cash and cash equivalents at the end of the period increased to 186,750,136.70 from 139,432,194.76 in the previous period[31]

湖南恒光科技股份有限公司 2023 年度独立董事述职报告 （陈谦） 尊敬的各位股东及股东代表： （一） 工作履历及专业背景 本人陈谦，1969 年出生，本科学历，中国国籍，无境外永久居留权。曾任临 澧县审计局审计员，共青团湖南省委《年轻人》杂志社职员，中国国际贸易促进 委员会湖南省分会职员，湖南正益会计师事务所副所长，深圳南方民和会计师事 务所有限责任公司湖南分所所长，湖南天华会计师事务所副所长，天健正信会计 师事务所有限公司湖南分所所长，瑞华会计师事务所（特殊普通合伙）湖南分所 副所长，现任湖南汇才会计师事务所有限责任公司项目负责人，湖南华凯文化创 意股份有限公司独立董事，恒光股份独立董事。 （二） 不存在影响独立性的情况 在担任公司独立董事期间，本人未在公司担任除独立董事以外的任何职务， 也未在公司主要股东公司担任任何职务，与公司以及主要股东之间不存在妨碍本 人进行独立客观判断的关系，不存在影响独立董事独立性的情况，符合《上市公 司独立董事管理办法》《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、规章和规范性文件中关于独立董事独立性的 相关要求。 二、 年度履职概况 ...

Financial Performance - The company reported a significant loss due to a sharp decline in product prices in the new energy sector, with key products like sulfuric acid and trichloride phosphorus being heavily impacted [4]. - The company's operating revenue for 2023 was ¥936,430,932.93, a decrease of 13.30% compared to ¥1,080,038,967.41 in 2022 [28]. - The net profit attributable to shareholders for 2023 was -¥37,551,777.73, representing a decline of 118.64% from ¥201,504,053.73 in 2022 [28]. - The cash flow from operating activities for 2023 was ¥36,957,404.32, down 81.69% from ¥201,823,831.18 in 2022 [28]. - The basic earnings per share for 2023 was -¥0.3520, a decrease of 118.63% from ¥1.8890 in 2022 [28]. - The weighted average return on equity for 2023 was -2.63%, down from 14.32% in 2022, indicating a significant decline in profitability [28]. - The company faced uncertainty regarding its ability to continue as a going concern, as indicated by negative net profits in recent years [28]. - The company reported a significant decrease in the average procurement price of sulfur iron ore by 23.07% to 382.55 CNY per ton, impacting operating costs by approximately 33 million CNY [44]. - The average procurement price of yellow phosphorus decreased by 28.79% to 22,230.82 CNY per ton, affecting operating costs by around 29 million CNY [44]. - The company reported a total production of 1,237,184.50 tons in 2023, an increase of 10.77% compared to 2022's 1,116,879.40 tons [85]. Production and Capacity - The company's production capacity for ion membrane caustic soda, which is 100,000 tons per year, began trial production in April 2023, but capacity release remains insufficient, leading to high fixed costs [4]. - The production capacity utilization rate for sodium chlorate reached 100.30%, while the utilization for caustic soda was 58.02% [47]. - The company has a total design capacity of 280,000 tons for sulfuric acid, with an 88.52% utilization rate [47]. - The company has completed the relocation and upgrade of its ion membrane caustic soda production with an annual capacity of 100,000 tons and has commenced production at its 60,000-ton ion membrane caustic soda project in Laos [54]. - The company is in the process of constructing a new project to produce 10,000 tons/year of anhydrous calcium chloride, with environmental impact assessments approved [47]. - The company has received environmental impact assessment approvals for a new project to produce 30,000 tons/year of aminobenzenesulfonic acid and 120,000 tons/year of magnesium sulfate [48]. Market and Industry Trends - The chemical industry is currently in a low prosperity cycle, affecting overall performance [5]. - Energy prices have continued to rise following market reforms, contributing to increased production costs [4]. - The sulfuric acid market experienced fluctuations in 2023, with prices stabilizing in the second half due to recovering demand from downstream industries [40]. - The caustic soda market showed a downward trend in 2023, influenced by weak demand and cost increases, but prices began to rise in the latter half of the year [41]. - The company operates two main product chains: chlor-alkali and sulfur chemical products, with applications in various sectors including chemical products, new energy, and water treatment [76]. Research and Development - The company has a total of 8 authorized patents related to its main products, with ongoing technological advancements and a dedicated R&D team [46]. - The company holds 42 invention patents focused on production process improvements, enhancing its cost and environmental advantages [64]. - The company emphasizes the integration of practical experience in its R&D team, enhancing the effectiveness of its technological innovations [64]. - R&D investment in 2023 amounted to 40,123,281.99 yuan, representing 4.28% of operating revenue, an increase from 3.68% in 2022 [102]. - The number of R&D personnel increased by 2.36% to 130, with a notable rise in those holding bachelor's degrees by 41.94% [102]. Environmental and Sustainability Efforts - The company has established a circular economy development model, optimizing resource allocation and achieving a leading level in waste and pollutant emission control [57]. - The company has implemented environmental protection measures in compliance with multiple national laws and standards [195]. - The company is focused on enhancing wastewater treatment processes to ensure compliance with environmental standards and reduce pollution [200]. - The company has made significant investments in environmental management to align with industry standards [195]. - The company is committed to sustainability and environmental responsibility in its operations [195]. Governance and Management - The company has held three shareholder meetings during the reporting period, ensuring compliance with legal and regulatory requirements for governance [145]. - The board of directors consists of nine members, including three independent directors, ensuring compliance with governance standards and effective oversight of company operations [146]. - The company emphasizes transparency and adheres to relevant laws and regulations for information disclosure, ensuring all shareholders have equal access to information [149]. - The company has established a fair and transparent performance evaluation and incentive mechanism for senior management, ensuring compliance with legal requirements [150]. - The company maintains independence from its controlling shareholders in terms of assets, personnel, finance, and operations, ensuring a complete R&D, production, and sales system [152]. Financial Management - The total remuneration for directors, supervisors, and senior management in 2023 amounted to CNY 493.38 million, with a notable decrease in salaries for most personnel compared to 2022 [169]. - The chairman and president, Cao Lixiang, received a total pre-tax remuneration of CNY 143.7 million, while the vice president, Zhu Youliang, received CNY 74.04 million [169][170]. - The company has not reported any remuneration for its directors and supervisors from its investment management subsidiary, indicating a focus on governance and accountability [166]. - The company plans not to distribute cash dividends, issue bonus shares, or increase capital through capital reserves for the fiscal year 2023, as the consolidated net profit is negative [188]. - The company has maintained a clear and complete profit distribution policy, ensuring that independent directors fulfill their responsibilities and that minority shareholders have opportunities to express their opinions [184]. Challenges and Risks - The company faces risks related to the cyclical nature of the industry, which is closely tied to macroeconomic conditions and downstream market demand, potentially affecting future profitability [136]. - The company has not faced significant environmental pollution incidents, but it recognizes the risk of non-compliance with environmental standards due to stricter regulations [139]. - The company acknowledges the ongoing risk of accidents due to the nature of its operations involving flammable and corrosive materials [138]. Future Outlook and Strategy - The company plans to actively explore new product markets and enhance customer development efforts to improve profitability [8]. - The company aims to enhance its green and low-carbon development strategy in line with national policies and market demands [134]. - The company plans to further extend its product applications in various fields, including chemical manufacturing, new energy, water treatment, and pharmaceuticals, leveraging its raw material and technological advantages [135]. - The company is considering new investments or acquisitions to expand its industrial layout in other regions of China [134].

2023 年度履职情况评估及履行监督职责情况的 报告 根据《公司法》、《证券法》、《上市公司治理准则》、《国有企业、上 市公司选聘会计师事务所管理办法》、《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》和湖南恒光科技股份有限公司（以下 简称"公司"）的《公司章程》、《董事会审计委员会工作细则》等规定和要 求，公司董事会审计委员会本着勤勉尽责的原则，恪尽职守，认真履职。现将 董事会审计委员会对会计师事务所 2023 年度履职评估及履行监督职责的情况汇 报如下： 一、 拟续聘会计师事务所的基本情况 （一）机构信息 1、基本信息 湖南恒光科技股份有限公司 天职国际会计师事务所（特殊普通合伙）创立于 1988 年 12 月，总部北 京，是一家专注于审计鉴证、资本市场服务、管理咨询、政务咨询、税务服 务、法务与清算、信息技术咨询、工程咨询、企业估值的特大型综合性咨询机 构。 董事会审计委员会对会计师事务所 天职国际首席合伙人为邱靖之，注册地址为北京市海淀区车公庄西路 19 号 68 号楼 A-1 和 A-5 区域，组织形式为特殊普通合伙。 天职国际已取得北京市财政局颁发的执业证书，是中国首批 ...

湖南恒光科技股份有限公司 2023 年度内部控制评价报告 湖南恒光科技股份有限公司全体股东： 根据《企业内部控制基本规范》及其配套指引的规定和其他内部控制监管要 求（以下简称"企业内部控制规范体系"），结合湖南恒光科技股份有限公司（以 下简称"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，我们对公司截至 2023 年 12 月 31 日（内部控制评价报告基准日）的内 部控制有效性进行了评价。 一、重要声明 按照企业内部控制规范体系的规定，建立健全和有效实施内部控制，评价其 有效性，并如实披露内部控制评价报告是公司董事会的责任。监事会对董事会建 立和实施内部控制进行监督。经理层负责组织领导企业内部控制的日常运行。 公司董事会、监事会及董事、监事、高级管理人员保证本报告内容不存在任 何虚假记载、误导性陈述或重大遗漏，并对报告内容的真实性、准确性和完整性 承担个别及连带法律责任。 公司内部控制的目标是合理保证经营管理合法合规、资产安全、财务报告及 相关信息真实完整，提高经营效率和效果，促进实现发展战略。由于内部控制存 在的固有局限性，故仅能为实现上述目标提供合理保证。此外，由于情况的变化 ...

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。 湖南恒光科技股份有限公司（以下简称"公司"）于 2024 年 4 月 9 日在衡 阳市松木经开区上倪路湖南恒光化工有限公司会议室召开了 2024 年第二次临时 股东大会，并且于同日召开第五届董事会第一次会议、第五届监事会第一次会议， 审议通过了选举第五届董事会董事长、董事会各专门委员会委员及第五届监事会 主席等相关议案，现将有关情况进行公告。 证券代码：301118 证券简称：恒光股份 公告编号：2024-035 湖南恒光科技股份有限公司 关于第五届董事会、监事会完成换届暨选举董事 长、董事会各专门委员会成员、监事会主席的公告 一、公司第五届董事会组成情况 非独立董事：曹立祥（董事长）、李正蛟、张辉军、朱友良； 独立董事：朱开悉、朱剑、王红艳； 第五届董事会任期自公司 2024 年第二次临时股东大会审议通过之日起至第 五届董事会任期届满之日止。独立董事的任职资格和独立性在公司 2024 年第二 次临时股东大会召开前已经深圳证券交易所备案审核无异议。公司董事会中兼任 高级管理人员的董事人数未超过公司董事总数的二分之 ...