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《企业会计准则》《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第 2 号——创业板上市公司规范运作》 等相关规定，荣信教育文化产业发展股份有限公司（以下简称"公司"） 为真实、准确反映公司的财务状况与经营成果，对合并财务报表范围内的 2024 年第一季度的相关资产进行了减值测试和分析，判断存在可能发生 减值的迹象，部分资产存在减值迹象应当计提减值准备。 根据《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 公司自律监管指引第 2 号——创业板上市公司规范运作》等相关法律法规 的规定，本次计提信用减值准备及资产减值准备事项无需提交公司董事会 或股东大会审议，现将公司 2024 年第一季度计提资产减值准备的有关事 项公告如下： 证券代码：301231 证券简称：荣信文化 公告编号：2024-033 荣信教育文化产业发展股份有限公司 关于计提信用减值准备及资产减值准备的公告 一、本次计提资产减值准备的概述 本着谨慎性原则，公司对合并财务报表范围内的 2024 年第一季度末 可能发 ...

Financial Performance - The company's revenue for Q1 2024 was ¥53,812,930.60, a decrease of 18.38% compared to ¥65,932,157.77 in the same period last year[5] - The net profit attributable to shareholders was a loss of ¥5,570,992.74, representing a decline of 263.02% from a profit of ¥3,417,338.98 in Q1 2023[5] - The basic earnings per share for Q1 2024 was -¥0.07, a decrease of 275.00% from ¥0.04 in Q1 2023[5] - Total operating revenue for Q1 2024 was CNY 53,812,930.60, a decrease of 18.4% compared to CNY 65,932,157.77 in the same period last year[23] - Net profit for Q1 2024 was a loss of CNY 5,570,992.74, compared to a profit of CNY 3,417,338.98 in Q1 2023, indicating a significant decline[24] - Other comprehensive income after tax for Q1 2024 was CNY 92,313.13, compared to a loss of CNY -687,338.52 in Q1 2023[24] Cash Flow - The net cash flow from operating activities was -¥33,063,592.13, a decrease of 39.62% compared to -¥23,681,206.12 in the previous year[5] - The company's cash flow from operating activities showed a significant change, with a net cash outflow reported[25] - The total cash inflow from operating activities was 45,860,247.34, down from 68,072,522.49 in the previous period[26] - The total cash outflow from operating activities was 78,923,839.47, compared to 91,753,728.61 in the prior period[26] - Cash inflow from investment activities totaled 70,212,788.63, significantly down from 676,357,861.88 in the prior period[27] - The net cash flow from investment activities was -241,777,428.38, worsening from -165,704,673.34 year-over-year[27] Assets and Liabilities - Total assets at the end of Q1 2024 were ¥948,608,591.92, down 1.33% from ¥961,367,630.10 at the end of the previous year[5] - Total liabilities decreased to CNY 43,435,064.42 from CNY 48,784,784.09, a decline of 11.1%[22] - The total current assets amounted to RMB 792,847,870.02, down from RMB 808,027,064.22, a decrease of approximately 1.9%[20] Shareholder Information - The company had a total of 11,276 ordinary shareholders at the end of the reporting period[14] - The company repurchased a total of 510,000 shares, accounting for 0.60% of the total share capital, with an average repurchase price of RMB 23.45 per share, totaling RMB 11,958,721.82[18] - There were no changes in the top 10 shareholders participating in margin financing and securities lending[18] Operational Metrics - The weighted average return on equity was -0.61%, a decline of 0.98% compared to 0.37% in the same period last year[5] - The company experienced a 50.57% decrease in cash and cash equivalents, dropping to ¥271,067,726.31 from ¥548,426,334.76[10] - Accounts receivable increased to RMB 78,527,774.41 from RMB 70,876,534.64, reflecting a growth of about 10.3%[20] - Prepayments rose to RMB 49,953,078.36 from RMB 32,252,209.34, indicating an increase of approximately 55.1%[20] - Inventory decreased slightly to RMB 151,392,330.19 from RMB 154,243,429.99, showing a decline of about 1.8%[20] Investment and Development - Investment activities resulted in a net cash outflow of -¥241,777,428.38, an increase of 45.91% compared to -¥165,704,673.34 in the previous year[13] - Research and development expenses increased to CNY 571,747.00 from CNY 480,033.57, reflecting a growth of 19.1%[23] - The company has not disclosed any new product or technology developments during this reporting period[18] - The company has not reported any mergers or acquisitions in the current quarter[18] Future Outlook - Future outlook and performance guidance were not provided in the report[18]

荣信教育文化产业发展股份有限公司 2023 年度内部控制评价报告 荣信教育文化产业发展股份有限公司全体股东： 根据财政部、中国证券监督管理委员会等部门联合发布的《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"），结合荣信教育文化产业发 展股份有限公司（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（以下简称"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。 ...

Financial Performance - The company's revenue and gross profit decreased year-on-year due to a significant decline in sales from traditional physical stores and online channels, while short video e-commerce platforms like Douyin are growing rapidly but currently contribute little to overall revenue [4]. - The company's operating revenue for 2023 was ¥273,509,654.23, a decrease of 14.67% compared to ¥320,532,266.70 in 2022 [20]. - The net profit attributable to shareholders for 2023 was ¥9,960,465.80, down 57.46% from ¥23,413,329.87 in 2022 [20]. - The basic earnings per share for 2023 was ¥0.12, a decline of 64.71% from ¥0.34 in 2022 [20]. - The total assets at the end of 2023 were ¥961,367,630.10, a decrease of 4.67% from ¥1,008,470,245.09 at the end of 2022 [20]. - The net profit attributable to the parent company was CNY 9.96 million, down 57.46% year-on-year, while the net profit after deducting non-recurring gains and losses was CNY 1.54 million, a decline of 87.44% [56]. - The revenue from children's book planning and distribution was CNY 270.66 million, accounting for 98.96% of total revenue, down 14.46% year-on-year [58]. - The total sales volume of children's books was 1,108.79 million copies, down 12.51% year-over-year [62]. Market Position and Strategy - The company ranked second in the children's book retail market in 2023, with a market share of 2.19% [32]. - The overall retail market for books in China grew by 4.72% in 2023, with a total scale of ¥912 billion [32]. - The children's book market has rapidly grown, becoming the largest segment in China's book retail market since 2016, driven by increased parental investment in children's education [97]. - The company is focused on creating a new brand positioning centered around "more interesting children's books," aiming to enhance consumer engagement and loyalty [43]. - The company has developed various interactive book design techniques and holds multiple patents, enhancing its competitive edge in the market [34]. - The company has established long-term strategic partnerships with several international publishers, enhancing its copyright reserves across multiple languages [52]. Digital Transformation and Innovation - The company established a strategic partnership with iFLYTEK in May 2023 to enhance its products with AI voice customization features, marking a significant step in its digital transformation [36]. - The company has implemented a comprehensive digital transformation strategy, including the establishment of a digital center and collaboration with software companies to improve operational efficiency [36]. - The company will continue its digital transformation, focusing on content resource tagging and developing a reading service platform to enhance user engagement and retention [103]. - The company is exploring market expansion opportunities and potential mergers and acquisitions to strengthen its competitive position [110]. Marketing and Sales Channels - The company optimized its sales channels by enhancing short video e-commerce strategies and collaborating with over 160 influencers on platforms like Xiaohongshu to boost brand visibility [43]. - The company has established a comprehensive marketing system, focusing on platforms like Douyin and Xiaohongshu, and has received multiple awards from major e-commerce platforms [53]. - In 2024, the company plans to implement a comprehensive marketing strategy leveraging platforms like Douyin and Xiaohongshu to boost product visibility and sales conversion [102]. Corporate Governance and Compliance - The company has a board of directors consisting of 8 members, including 3 independent directors, ensuring compliance with governance standards [120]. - The company has established specialized committees under the board, including an audit committee and a strategy committee, to support efficient decision-making [121]. - The company has received a "B" rating for its information disclosure assessment for the 2022-2023 period from the Shenzhen Stock Exchange [122]. - The company ensures that all shareholders are treated equally and have the right to participate in significant decisions through properly convened shareholder meetings [118]. Social Responsibility and Community Engagement - The company actively participates in social responsibility initiatives, contributing to community welfare and education [177]. - The company donated children's books to various welfare institutions and participated in community reading activities to support education and cultural initiatives [177]. - The company collaborated with local governments to donate books to 11 rural primary schools and organized reading activities to foster a love for reading among children [179]. Employee Development and Compensation - The company has a competitive salary structure based on job value and performance, aiming to attract and retain key talent [152]. - The company has implemented targeted training programs to enhance employee integration and management skills [153]. - The company has developed an internal online learning platform, E-learning, to enhance employee skills and overall publishing quality [154]. - The company has expanded its management team with experienced professionals from various sectors, enhancing its operational capabilities [139]. Profit Distribution and Financial Management - The profit distribution plan approved by the board is to distribute a cash dividend of 0.5 RMB per 10 shares (including tax) to all shareholders, based on a total share capital of 83,890,000 shares after deducting 510,000 shares repurchased [6]. - The cash dividend policy requires a minimum of 20% of the profit distribution to be allocated to cash dividends, reflecting a commitment to shareholder returns [160]. - The company has a profit distribution policy that aligns with its articles of association and regulatory requirements, ensuring transparency and compliance [158]. Risks and Challenges - The company faces long-term risks related to intellectual property protection due to the prevalence of piracy, which disrupts market competition and affects the economic interests of legitimate publishers [111]. - The company is actively seeking to maintain and diversify its supplier relationships to mitigate risks associated with supplier concentration [110]. Future Outlook - The company provided a forward guidance of 10% revenue growth for the next fiscal year, projecting revenues to reach approximately 1.32 billion RMB [185]. - The company plans to invest 200 million RMB in marketing to boost brand awareness in new markets [185]. - The company is expanding its market presence in Southeast Asia, targeting a 20% market share by 2025 [185].

确认 2023 年度日常关联交易和预计 2024 年度日常关联交易的 核查意见 中原证券股份有限公司（以下简称"保荐机构"）作为荣信教育文化产业发 展股份有限公司（以下简称"荣信文化"或"公司"）首次公开发行股票并在创 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第 2 号— —创业板上市公司规范运作》等有关规定，对荣信文化确认 2023 年度日常关联 交易和预计 2024 年度日常关联交易的情况进行了核查，核查的具体情况如下： 一、日常关联交易基本情况 中原证券股份有限公司 （一）日常关联交易概述 关于荣信教育文化产业发展股份有限公司 根据荣信文化日常业务开展的需要，公司及全资子公司荣信教育股份（香港） 有限公司（以下简称"荣信香港"）2024 年度拟与关联方 Lucky cat Publishing Ltd. （以下简称"Lucky Cat"）发生日常关联交易，交易内容涉及向关联方购买产品、 接受劳务及销售产品，预计关联交易总金额不超过人民币 1,270.00 万元；预计与 关联法人 Cottage Door Pre ...

荣信教育文化产业发展股份有限公司 2023 年度监事会工作报告 2023 年度，荣信教育文化产业发展股份有限公司（以下简称"公 司"）监事会根据《中华人民共和国公司法》《中华人民共和国证券 法》等法律法规以及《公司章程》《监事会议事规则》等规章制度的 规定，本着维护公司及广大股东利益的原则，监事会以促进公司依法 运作、提升公司治理水平为目标开展各项工作，对公司董事、管理层 履职情况及公司经营管理中重大事项进行了有效监督，充分发挥了监 事会在上市公司治理结构中的重要作用。现将公司监事会 2023 年主 要工作情况报告如下： 一、2023 年度监事会工作情况 报告期内，公司监事会共召开了 6 次会议，内容涉及上市公司经 营管理、规范运作等各个方面，认真负责地履行了监督职能，有效维 护公司及股东的合法权益。会议的情况如下： 2023 年 3 月 21 日，公司召开第三届监事会第七次会议，审议通 过《关于确认公司 2022 年度日常关联交易和预计 2023 年度日常关联 交易的议案》《关于修订<监事会议事规则>的议案》； 2023 年 4 月 23 日，公司召开第三届监事会第八次会议，审议通 过《关于 2022 年度 ...

中原证券股份有限公司（以下简称"保荐机构"）作为荣信教育文化产业发 展股份有限公司（以下简称"荣信文化"或"公司"）首次公开发行股票并在创 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》等有关规定，对荣信文化及子公司向银行申请授信并接受关联方 担保暨关联交易的事项进行了核查，核查的具体情况如下： 一、本次交易概述 （一）基本情况 中原证券股份有限公司 关于荣信教育文化产业发展股份有限公司及子公司 向银行申请授信并接受关联方担保暨关联交易的核查意见 根据公司及子公司 2024 年度经营计划的资金需求，为保证各项业务顺利进 行，降低融资成本，拓宽融资渠道，公司及子公司拟向银行申请总额不超过人民 币 20,000.00 万元（含本数）的银行授信额度（最终以银行实际审批的授信额度 为准），授信期限为一年。上述授信额度不等于实际融资金额，公司及子公司实 际融资金额将根据日常经营的实际资金需求合理确定，实际融资金额应在授信额 度以 ...

证券代码：301231 证券简称：荣信文化 公告编号：2024-024 荣信教育文化产业发展股份有限公司 关于 2023 年度利润分配预案的公告 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。 荣信教育文化产业发展股份有限公司（以下简称"公司"）于 2024 年 4 月 22 日召开第三届董事会第十九次会议和第三届监事会第十三次会 议，审议通过了《关于 2023 年度利润分配预案的议案》，本议案尚需提交 公司 2023 年年度股东大会审议。现将公司 2023 年度利润分配预案具体情 况公告如下： 一、2023 年度利润分配预案的基本情况 若在分配方案实施前公司总股本发生变动，则以分配方案实施时确定 的股权登记日的总股本扣除回购专用证券账户上的股份数量后的股本总 额为基数，按照现金分红总额不变的原则对分配比例进行相应调整。 根据《深圳证券交易所上市公司自律监管指引第 9 号——回购股份》 的相关规定："上市公司以现金为对价，采用要约方式、集中竞价方式回 购股份的，当年已实施的回购股份金额视同现金分红金额，纳入该年度现 金分红的相 关比例计算。" 公司 2023 ...

募集资金年度存放与使用情况的 鉴证报告 荣信教育文化产业发展股份有限公司 容诚专字[2024]100Z0436 号 容诚会计师事务所(特殊普通合伙) 中国·北京 目 录 | 序号 | 内 容 | 页码 | | --- | --- | --- | | 1 | 募集资金年度存放与使用情况鉴证报告 | 1-3 | | 2 | 募集资金年度存放与使用情况专项报告 | 1-3 | 容诚会计师事务所（特殊普通合伙） 募集资金年度存放与使用情况鉴证报告 总所：北京市西城区阜成门外大街 22 号 外经贸大厦 15 层 / 922-926 (100037) TEL:010-6600 1391 FAX:010-6600 1392 E-mail:bj@rsmchina.com.cn https://www.rsm.global/china/ 容诚专字[2024]100Z0436 号 荣信教育文化产业发展股份有限公司全体股东： 我们审核了后附的荣信教育文化产业发展股份有限公司（以下简称"荣信文 化公司"）董事会编制的 2023 年度《关于募集资金年度存放与使用情况的专项报 告》。 一、 对报告使用者和使用目的的限定 本鉴证报告仅供荣 ...

中原证券股份有限公司 关于荣信教育文化产业发展股份有限公司及子公司 使用闲置自有资金进行委托理财的核查意见 中原证券股份有限公司（以下简称"保荐机构"或"中原证券"）作为荣信 教育文化产业发展股份有限公司（以下简称"公司"或"荣信文化"）首次公开 发行股票并在创业板上市及持续督导的保荐机构，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 自律监管指引第 13 号——保荐业务》等有关规定，对荣信文化及子公司使用闲 置自有资金进行委托理财的事项进行了核查，并出具本核查意见。核查情况如下： 一、委托理财情况概述 （一）投资目的 为提高公司及子公司的资金使用效率，合理使用闲置自有资金，在保证日常 经营资金需求和资金安全的前提下，进一步增加资金收益。 （二）投资额度及资金来源 以提高资金使用效率、增加现金资产收益为原则，充分防范风险，公司购买 理财产品的发行方应当是资信状况良好、财务状况良好、无不良诚信记录、盈利 能力强的金融机构，交易标的应当是低风险、流动性好、安全性高的产品。 （四）投资 ...