（一）控股股东、实际控制人衡墩建承诺 1、自发行人股票上市之日起 36 个月内，不转让或者委托他人管理本人在本 次发行前直接或间接所持有的发行人的股份，也不由发行人回购该部分股份； 2、本人在锁定期届满后两年内减持公司股票的，股票减持的价格不低于公 司首次公开发行股票的发行价（如公司发生分红、派息、送股、资本公积金转增 股本等除权除息事项，则为按照相应比例进行除权除息调整后用于比较的发行 价，以下统称发行价）； 证券代码：301287 证券简称：康力源 公告编号：2023-018 江苏康力源体育科技股份有限公司 关于相关股东延长股份锁定期的公告 本公司及董事会全体成员保证信息披露内容真实、准确和完整，没有虚假记 载、误导性陈述或重大遗漏。 一、公司首次公开发行股票的情况 经中国证券监督管理委员会（以下简称"证监会"）《关于同意江苏康力源 体育科技股份有限公司首次公开发行股票注册的批复》（证监许可[2023]1023 号），江苏康力源体育科技股份有限公司（以下简称"公司"）首次公开发行人 民币普通股（A 股）股票 16,670,000 股，每股面值人民币 1.00 元，发行价格为 人民币 40.11 元/股，于 ...

Financial Performance - The company's operating revenue for Q3 2023 was ¥135,058,821.24, a decrease of 7.97% compared to the same period last year[6]. - The net profit attributable to shareholders for Q3 2023 was ¥10,973,558.57, down 59.58% year-on-year[6]. - The basic earnings per share for Q3 2023 was ¥0.16, a decline of 70.37% compared to the previous year[6]. - Total operating revenue for the current period is ¥442,505,096.35, a decrease of 6.0% compared to ¥470,813,283.49 in the previous period[19]. - Net profit for the current period increased to ¥86,627,181.20, up 21.1% from ¥71,575,210.34 in the previous period[22]. - Basic and diluted earnings per share rose to ¥1.56, compared to ¥1.43 in the previous period, indicating a growth of 9.1%[22]. - The total profit for the current period reached ¥99,367,720.89, compared to ¥81,941,001.35 in the previous period, reflecting a growth of 21.1%[21]. Assets and Liabilities - Total assets as of September 30, 2023, reached ¥1,338,093,755.93, an increase of 89.11% from the end of the previous year[6]. - Current assets totaled CNY 1,171,693,048.43, significantly up from CNY 537,347,908.75 at the start of the year[16]. - Total liabilities decreased to CNY 256,728,818.50 from CNY 304,840,295.84[17]. - Shareholders' equity rose to CNY 1,081,364,937.43, up from CNY 404,267,560.68[18]. - The total cash and cash equivalents at the end of the period reached 926,584,123.65 CNY, up from 251,670,814.99 CNY in the previous period[24]. Cash Flow - The company's cash flow from operating activities for Q3 2023 was ¥1,474,511.11, a significant drop of 96.26% year-on-year[6]. - Cash flow from operating activities generated a net amount of ¥1,474,511.11, a significant decrease from ¥39,473,614.52 in the previous period[23]. - The net cash flow from investing activities was -9,231,463.49 CNY, compared to -28,827,667.66 CNY in the previous period[24]. - The net cash flow from financing activities was 589,556,973.17 CNY, a significant increase from -29,922,361.69 CNY in the previous period[24]. Expenses - The company reported a 103.73% increase in sales expenses, totaling ¥59,381,168.41, primarily due to increased e-commerce platform costs[10]. - Research and development expenses decreased to ¥13,518,192.87 from ¥15,805,358.77, a reduction of 14.5%[19]. - The company experienced a 40.89% decrease in financial expenses, amounting to -¥17,203,998.26, mainly due to reduced exchange rate gains[11]. Other Income and Investments - The investment income for Q3 2023 was ¥6,297,990.74, reflecting a substantial increase of 337.11% compared to the same period last year[11]. - The company reported a significant increase in government subsidies recognized in other income, totaling ¥35,463,442.24, up 33,677.48% year-on-year[11]. - Other income increased to ¥35,463,442.24 from ¥104,991.39, showing a substantial rise[21]. - The company reported a financial income of ¥6,907,201.94, compared to ¥1,078,957.95 in the previous period, indicating a significant increase[19]. Shareholder Information - The number of common stock shareholders at the end of the reporting period was 9,617[13]. - The largest shareholder, Heng Dun Jian, holds 73.55% of the shares, totaling 49,036,400 shares[13]. - The company has no preferred shareholders as of the reporting date[15]. Accounting and Reporting - The company has implemented new accounting standards effective January 1, 2023, affecting the financial statements[25]. - The deferred tax assets and liabilities were both recorded at 1,529,942.57 CNY as of the latest reporting date[27]. - The third quarter report was not audited, indicating that the figures may be subject to change[28].

东海证券股份有限公司 关于江苏康力源体育科技股份有限公司 二、保荐人发现公司存在的问题及采取的措施 | 事项 | 存在的问题 | 采取的措施 | | --- | --- | --- | | 1.信息披露 | 无 | 不适用 | | 2.公司内部制度的建立和执行 | 无 | 不适用 | | 3."三会"运作 | 无 | 不适用 | | 4.控股股东及实际控制人变动 | 无 | 不适用 | | 5.募集资金存放及使用 | 无 | 不适用 | | 6.关联交易 | 无 | 不适用 | | 7.对外担保 | 无 | 不适用 | | 8.收购、出售资产 | 无 | 不适用 | | 9.其他业务类别重要事项（包括对外 投资、风险投资、委托理财、财务资 | 无 | 不适用 | | 助、套期保值等） | | | | 10.发行人或者其聘请的中介机构配 合保荐工作的情况 | 无 | 不适用 | | 11.其他（包括经营环境、业务发 展、财务状况、管理状况、核心技术 | 无 | 不适用 | | 等方面的重大变化情况） | | | 三、公司及股东承诺事项履行情况 | 公司及股东承诺事项 | 是否履行承诺 | 未履行承诺的原因及解决 ...

证券代码：301287 证券简称：康力源 公告编号：2023-016 二、对外投资的进展情况 KLY VIGORLINE INDUSTRIES SDN. BHD.于2023年8月25日在马来西亚完成相关 工商注册登记手续，并取得了当地有关部门颁发的私人公司注册证书，相关信息 如下： 公司名称：KLY VIGORLINE INDUSTRIES SDN. BHD. 公司类型：有限责任公司 注册资本：3,000马币 注册地址：No. 46 (1st Floor), Jalan Arab, 84000 Muar, Johor. 江苏康力源体育科技股份有限公司 关于对外投资设立全资子公司进展的公告 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。 一、对外投资概述 江苏康力源体育科技股份有限公司（以下简称"公司"）于2023年8月23日 召开第一届董事会第十六次会议，审议通过《关于对外投资设立全资子公司的议 案》，为进一步推进实施全球化战略布局，拓展国际业务以及加强与国际客户之 间的合作紧密性，灵活应对宏观环境与产业政策调整，公司拟以自有资金60万美 元在马来西亚投资设立 ...

Financial Performance - The company's operating revenue for the first half of 2023 was ¥307,446,275.11, a decrease of 5.12% compared to ¥324,052,660.28 in the same period last year[22]. - Net profit attributable to shareholders increased by 70.23% to ¥75,651,698.53, up from ¥44,441,521.31 in the previous year[22]. - The net profit after deducting non-recurring gains and losses was ¥47,368,094.38, representing a 12.29% increase from ¥42,181,887.98[22]. - The basic earnings per share rose by 69.66% to ¥1.51, compared to ¥0.89 in the same period last year[22]. - Total assets at the end of the reporting period reached ¥1,368,492,135.85, a significant increase of 92.99% from ¥709,107,856.52 at the end of the previous year[22]. - Net assets attributable to shareholders increased by 168.64% to ¥1,061,113,198.66, compared to ¥394,991,304.58 at the end of the previous year[22]. - The net cash flow from operating activities was ¥33,433,526.33, down 28.64% from ¥46,853,737.36 in the same period last year[22]. - The weighted average return on net assets improved to 17.48%, up from 13.35% in the previous year[22]. - Revenue for the reporting period was ¥307,446,275.11, a decrease of 5.12% compared to the same period last year[68]. - Operating costs decreased by 15.28% to ¥209,891,327.81, primarily due to cross-border e-commerce sales[68]. - Net profit rose by 70.16% to ¥75,655,910.87, mainly due to government subsidies and increased operating profit[68]. - Cash and cash equivalents increased by 986.17% to ¥642,362,420.60, primarily due to funds raised from financing activities[68]. - The gross margin for indoor fitness equipment was 31.49%, with a revenue decrease of 9.09% compared to the previous year[68]. - The company reported a significant increase in non-operating income, which reached ¥35,446,401.49, a 51,128.14% increase due to government subsidies[71]. Investment and Financing - The investment amount for the reporting period was ¥185,855,900.00, representing a 173.32% increase compared to the same period last year[77]. - The total amount of funds raised by the company is RMB 668,633,700, with a net amount of RMB 590,470,195.55 after deducting related issuance costs of RMB 78,163,504.45[82]. - The company has not yet invested any of the raised funds during the reporting period, with a cumulative investment amount of RMB 0[82]. - The company has committed to invest RMB 34,685.55 million in various projects, with no changes in the investment plan reported[84]. - The company has a total of RMB 62,592.23 million in committed investment projects, with a cumulative investment of RMB 59,047.02 million as of the reporting period[84]. - The company approved the use of RMB 20 million of idle raised funds to temporarily supplement working capital, with a usage period not exceeding 12 months[86]. - The company reported a derivative investment loss of RMB 79.01 million during the reporting period[91]. - The company held a total of RMB 300 million in bank wealth management products, with no overdue amounts[90]. - The company’s forward foreign exchange contracts had a net investment amount of RMB 11,041.4 million, accounting for 10.41% of the company's net assets[91]. Market and Industry Trends - The Chinese government has introduced various policies to promote the sports industry, which is expected to create favorable business opportunities for the company[44]. - By 2025, the national sports industry is projected to reach a total scale of 5 trillion yuan, with a significant increase in public fitness facilities and participation rates[45]. - The trend towards fitness for all is becoming more pronounced, with an expanding demographic of fitness enthusiasts across age groups[47]. - The indoor fitness penetration rate in China is currently around 0.5%, significantly lower than North America's 15.8%[49]. - The overall scale of the elderly products industry in China is expected to exceed 5 trillion yuan by 2025[50]. - The average growth rate of the global sports industry from 2014 to 2019 was 7.4%, with an expected growth rate of 6.4% from 2020 to 2025[54]. - The Asian sports industry is projected to grow at a rate of 8.7% from 2020 to 2025, indicating significant potential for expansion[54]. - The trend towards smart fitness equipment is accelerating, driven by increasing user demands for safety and interactive features[55]. Research and Development - The company focuses on the development and manufacturing of over 1,000 types of fitness equipment, including both anaerobic and aerobic exercise machines[30]. - The company has increased its R&D investment, successfully mass-producing several smart fitness products with features such as adaptive sensing and data sharing[30]. - The company’s R&D model includes independent research, customized development, and product upgrades, aligning with market demands and future trends[43]. - Research and development expenses for the first half of 2023 were CNY 9,910,641.43, slightly down from CNY 10,748,036.17 in the same period of 2022[170]. - The company has allocated 9,236,000 for research and development, emphasizing its commitment to innovation[186]. Operational Strategy - The company has established a comprehensive R&D, procurement, production, and sales system, with overseas business primarily adopting a sales-driven production model based on customer customization[36]. - The procurement management center ensures timely supply and quality of materials, with a focus on both raw material and finished product procurement strategies[38]. - The company has adopted a production model that includes both self-production and outsourcing, with a focus on meeting customized demands from overseas clients[40]. - The company has optimized its production management processes to enhance production scheduling, reduce inventory, and maximize cost efficiency[63]. - The company has achieved a flexible production switching capability, allowing it to meet diverse customer demands without increasing equipment and personnel investments[64]. - The company employs a sales-driven production model, ensuring that raw material procurement aligns with customer orders to mitigate cash flow pressures and inventory mismatches[65]. Risk Management - The management highlighted potential risks and strategies to address them in the report[6]. - The company has established a strict risk management system to mitigate various risks associated with derivative investments[91]. - The company faces risks from exchange rate fluctuations, primarily due to sales settled in USD, and has measures in place to adjust sales prices accordingly[100]. - The company is exposed to trade policy fluctuations, particularly regarding tariffs, which could impact sales volumes and costs[101]. - The company is managing risks related to raw material price volatility, particularly steel, which affects gross margins[103]. Corporate Governance - The semi-annual financial report has not been audited[122]. - The company has not reported any significant changes in its main business during the reporting period[30]. - There were no changes in the board of directors, supervisors, or senior management during the reporting period[112]. - The company did not conduct any investor communications or interviews during the reporting period[104]. - The financial statements were approved by the board of directors on August 23, 2023, indicating a commitment to transparency and governance[197]. - The company has assessed its ability to continue as a going concern for the next 12 months and found no issues affecting its operational capacity[199]. - The company adheres to the accounting standards set by the Ministry of Finance, ensuring compliance and accuracy in financial reporting[200].

一、本次会计政策变更情况概述 证券代码：301287 证券简称：康力源 公告编号：2023-015 江苏康力源体育科技股份有限公司 关于会计政策变更的公告 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。 江苏康力源体育科技股份有限公司（以下简称"公司"）根据中华人民共和国 财政部（以下简称"财政部"）颁布的《企业会计准则解释第16号》（财会〔2022〕 31号，以下简称"《准则解释第16号》"）的要求进行会计政策变更。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》有关规定， 无需提交公司董事会和股东大会审议批准。本次会计政策变更不会对公司当期的 财务状况、经营成果和现金流量产生重大影响。具体情况如下： 1、会计政策变更原因及日期 2022年11月30日，财政部颁布了《准则解释第16号》，其中"关于发行方分类 为权益工具的金融工具相关股利的所得税影响的会计处理"、"关于企业将以现金 结算的股份支付修改为以权益结算的股份支付的会计处理"内容自公布之日起施 行；"关于单项交易产生的资产和负债相关的递延所得税不适用初始确认豁免的 会计处理" ...

— 2 — － 3 － — 1 — | | | 公司的 | 的会计 | | （不含利息） | 往来资 | | | | （经营 | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | | | 关联关 | 科目 | | | 金的利 | | | | 性往来、 | | | | 系 | | | | 息（如 | | | | 非经营 | | | | | | | | 有） | | | | 性往来） | | 控股股东、实 | | | | | | | | | | | | 际控制人及 | | | | | | | | | | | | 其附属企业 | | | | | | | | | | | | | 徐州诚诚亿国际贸易有 | 全资 | 应收 | 277,663,512.88 | 157,846,532.68 | | 99,496,170.07 | 336,013,875.49 | 购销 | 经营性 | | | 限公司 | 子公司 | 账款 | | | | | | | 往来 | | | Krown International | 全资子 | 应收账 | ...

江苏康力源体育科技股份有限公司独立董事 关于第一届董事会第十六次会议相关事项的独立意见 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》等法律法规、规范性文件以及 《江苏康力源体育科技股份有限公司章程》等规定，我们作为江苏康力源体育科 技股份有限公司（以下简称"公司"）的独立董事，本着审慎、负责的态度，基 于独立判断的原则，经认真审阅相关材料，现就公司第一届董事会第十六次会议 相关事项发表独立意见如下： 一、关于公司 2023 年半年度募集资金存放与使用情况专项报告的独立意见 经核查，我们认为：2023 年半年度，公司严格按照《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、规范性文件以及公司《募集资金管理制度》 的相关规定存放与使用募集资金。 综上所述，我们认为：该专项报告的内容能够真实、准确地反映公司募集资 金的存放和使用情况，公司不存在违规存放和使用募集资金的行为。 二、控股股东及其他关联方占用公司资金、公司对外担保情况的专项说明 和独立意见 1、关于控股 ...

证券代码：301287 证券简称：康力源 公告编号：2023-011 江苏康力源体育科技股份有限公司 第一届监事会第十一次会议决议公告 表决结果：3 票同意，0 票反对，0 票弃权。 本公司及监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。 一、监事会会议召开情况 江苏康力源体育科技股份有限公司（以下简称"公司"）第一届监事会第十 一次会议通知已于 2023 年 8 月 18 日通过书面或通讯方式送达。会议于 2023 年 8 月 23 日以现场表决方式在公司会议室召开。本次会议应出席监事 3 名，实际 出席监事 3 名。会议由监事会主席郭景报先生主持。本次会议的召开符合《中华 人民共和国公司法》等法律、法规、规范性文件和《公司章程》的有关规定，会 议合法、有效。公司监事审议通过如下议案： 二、监事会会议审议情况 1、审议通过《关于公司<2023 年半年度报告全文>及其摘要的议案》 监事会认为：（1）公司 2023 年半年度报告的编制和审议程序规范合法，符 合法律、法规、公司章程及监管机构的规定； （2）公司 2023 年半年度报告公允反映了公司报告期内的财务状况和经营 ...

证券代码：301287 证券简称：康力源 公告编号：2023-010 江苏康力源体育科技股份有限公司 第一届董事会第十六次会议决议公告 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。 一、董事会会议召开情况 江苏康力源体育科技股份有限公司（以下简称"公司"）第一届董事会第十 六次会议通知已于 2023 年 8 月 13 日通过书面或通讯方式送达。会议于 2023 年 8 月 23 日以现场结合通讯的方式在公司会议室召开。本次会议应出席董事 9 名， 实际出席董事 9 名。会议由董事长衡墩建先生主持，公司监事、高级管理人员列 席了会议。本次会议的召开和表决程序符合《中华人民共和国公司法》等法律、 法规、规范性文件和《公司章程》的有关规定，会议合法、有效。公司董事审议 通过如下议案： 二、董事会会议审议情况 1、审议通过《关于公司<2023 年半年度报告全文>及其摘要的议案》 表决结果：9 票同意，0 票反对，0 票弃权。 3、审议通过《关于对外投资设立全资子公司的议案》 为进一步推进实施公司全球化战略布局，拓展国际业务，加强与国际客户之 间的合作紧密性，灵活的应 ...