关于ABC 股份有限公司 非经营性资金占用及其他关联资金往来情况 汇总表的专项审计报告 目 录 1、 专项审计报告 2、 附表 委托单位： 审计单位： 联系电话： 六十师 李今所(特殊着通合伙) Contified Public Scoountants (Special General Partner 上会师报字(2025)第 8099 号 湖南科力远新能源股份有限公司全体股东: 我们接受委托,依据《中国注册会计师执业准则》审计了湖南科力远新能源股 份有限公司(以下简称"贵公司")2024年度的财务报表,包括 2024年12月 31 目的 合并及母公司资产负债表,2024年度的合并及母公司利润表、合并及母公司现金流 量表、合并及母公司股东权益变动表及财务报表附注,并于 2025年 4月25日出具了 审计报告(报告书编号为:上会师报字(2025)第 8081 号)。在此基础上,我们审核了 后附的贵公司管理层编制的"湖南科力远新能源股份有限公司 2024年度非经营性资 金占用及其他关联资金往来情况汇总表"(以下简称"汇总表")。 贵公司管理层的责任是提供真实、合法、完整的相关资料,按照《上市公司监 管指引第 8 ...

证券代码：600478 证券简称：科力远 公告编号：2025-028 一、 召开会议的基本情况 (一)股东大会类型和届次 2024年年度股东大会 (二)股东大会召集人：董事会 (三)投票方式：本次股东大会所采用的表决方式是现场投票和网络投票相结合的 方式 (四)现场会议召开的日期、时间和地点 召开的日期时间：2025 年 5 月 20 日 14 点 00 分 召开地点：深圳市南山区粤海街道科苑南路 3099 号中国储能大厦 41F 会议 室 湖南科力远新能源股份有限公司 关于召开2024年年度股东大会的通知 本公司董事会及全体董事保证本公告内容不存在任何虚假记载、误导性陈述 或者重大遗漏，并对其内容的真实性、准确性和完整性承担法律责任。 重要内容提示： (五)网络投票的系统、起止日期和投票时间。 网络投票系统：上海证券交易所股东大会网络投票系统 股东大会召开日期：2025年5月20日 本次股东大会采用的网络投票系统：上海证券交易所股东大会网络投票 系统 网络投票起止时间：自2025 年 5 月 20 日 至2025 年 5 月 20 日 采用上海证券交易所网络投票系统，通过交易系统投票平台的投票时间为股 东大 ...

证券代码：600478 证券简称：科力远 公告编号：2025-024 湖南科力远新能源股份有限公司 关于独立董事公开征集委托投票权的公告 本公司董事会及全体董事保证本公告内容不存在任何虚假记载、误导性陈述或 者重大遗漏，并对其内容的真实性、准确性和完整性承担个别及连带责任。 重要内容提示： 征集委托投票权的起止时间：2025年5月14日至2025年5月15日（每日 9:30-11:30,13:00-15:00） 根据中国证券监督管理委员会（以下简称"中国证监会"）颁布的《上市公司股 权激励管理办法》（以下简称"《管理办法》"）的有关规定，并按照湖南科力远新 能源股份有限公司（以下简称"公司"）其他独立董事的委托，独立董事蒋卫平作为 征集人就公司拟于 2025 年 5 月 20 日召开的 2024 年年度股东大会审议的股权激励 计划相关议案向公司全体股东征集委托投票权。 一、征集人的基本情况、对表决事项的表决意见及理由 （一）征集人基本情况 蒋卫平，男，1964 年出生，中国民主同盟盟员，中南财经大学硕士研究生毕 业，中国注册会计师，擅长财务战略分析、资本运营、企业估值及宏观经济分析。 1990 年至 2000 ...

证券代码：600478 证券简称：科力远 公告编号：2025-015 湖南科力远新能源股份有限公司 第八届监事会第八次会议决议公告 本公司监事会及全体监事保证本公告内容不存在任何虚假记载、误导性陈述或 者重大遗漏，并对其内容的真实性、准确性和完整性承担个别及连带责任。 一、监事会会议召开情况 湖南科力远新能源股份有限公司（以下简称"科力远"或"公司"）第八届监 事会第八次会议于 2025 年 4 月 25 日以通讯与现场相结合的方式召开。本次会议通 知和材料于 2025 年 4 月 15 日以电子邮件形式发出。会议应出席监事 3 人，实际出 席监事 3 人，会议由监事会主席殷志锋先生召集并主持，本次会议的召集、召开符 合《中华人民共和国公司法》（以下简称"《公司法》"）和《公司章程》的有关规定。 二、监事会会议审议情况 经与会监事的认真研究讨论，会议审议并通过了以下议案： 1、2024 年度监事会工作报告 表决结果：3 票赞成， 0 票弃权， 0 票反对。 本议案尚需提交股东大会审议。 2、2024 年度内部控制评价报告 表决结果：3 票赞成， 0 票弃权， 0 票反对。 具体内容详见公司同日刊登在上海证券交 ...

证券代码：600478 证券简称：科力远 公告编号：2025-014 湖南科力远新能源股份有限公司 第八届董事会第十四次会议决议公告 本公司董事会及全体董事保证本公告内容不存在任何虚假记载、误导性陈述或 者重大遗漏，并对其内容的真实性、准确性和完整性承担个别及连带责任。 一、董事会会议召开情况 湖南科力远新能源股份有限公司（以下简称"科力远"或"公司"）第八届董事 会第十四次会议于 2025 年 4 月 25 日以通讯与现场相结合的形式召开。本次会议通 知和材料于 2025 年 4 月 15 日以电子邮件形式发出。会议应出席董事 6 人，实际出 席董事 6 人，会议由董事长张聚东先生召集并主持，本次会议的召集、召开符合《中 华人民共和国公司法》（以下简称"《公司法》"）和《公司章程》的有关规定。 二、董事会会议审议情况 经与会董事的认真研究讨论，会议审议并通过了以下议案： 1、2024 年度总经理工作报告 表决结果：6 票赞成， 0 票弃权， 0 票反对。 2、2024 年度董事会工作报告 表决结果：6 票赞成， 0 票弃权， 0 票反对。 本议案尚需提交股东大会审议。 3、2024 年度审计委员会述职报告 ...

证券代码：600478 证券简称：科力远 公告编号：2025-016 湖南科力远新能源股份有限公司 2024 年度利润分配方案公告 本公司董事会及全体董事保证本公告内容不存在任何虚假记载、误导性陈述或 者重大遗漏，并对其内容的真实性、准确性和完整性承担个别及连带责任。 重要内容提示： 湖南科力远新能源股份有限公司（以下简称"公司"）2024 年度拟不进 行利润分配，亦不进行资本公积金转增股本和其他形式的分配。 本次利润分配方案尚需提交公司 2024 年年度股东大会审议。 公司未触及《上海证券交易所股票上市规则》第 9.8.1 条第一款第（八） 项规定的可能被实施其他风险警示的情形。 一、利润分配方案内容 （一）利润分配方案的具体内容 经上会会计师事务所（特殊普通合伙）审计，公司2024年度实现归属于上市公 司股东的净利润78,142,002.85元。2024年度母公司实现净利润63,659,332.84元， 按母公司净利润提取10%的法定盈余公积6,365,933.28元，加上年初未分配利润 161,718,828.5 元 ， 减 去 公 司 向 全 体 股 东 支 付 的 2024 年 度 一 季 度 现 ...

Financial Performance - The company reported a basic earnings per share of 0.0469 yuan, compared to a loss of 0.041 yuan in the previous year, marking a significant recovery[22]. - The diluted earnings per share also stood at 0.0469 yuan, reflecting the same trend as the basic earnings per share[22]. - The company's operating revenue for 2024 reached ¥3,938,173,254.59, representing a 6.3% increase compared to ¥3,704,624,772.77 in 2023[23]. - The net profit attributable to shareholders was ¥78,142,002.85, a significant recovery from a loss of ¥68,515,325.98 in the previous year[23]. - The net cash flow from operating activities increased by 48.99% to ¥516,095,255.45, up from ¥346,385,832.46 in 2023[23]. - The total assets at the end of 2024 were ¥8,930,471,708.22, reflecting a 1.53% increase from ¥8,795,791,944.34 in 2023[23]. - The company's net assets attributable to shareholders increased by 1.32% to ¥2,747,650,588.38 compared to ¥2,711,829,504.50 at the end of 2023[23]. - The basic earnings per share after deducting non-recurring gains and losses was ¥0.0036, recovering from a loss of ¥0.053 in 2023[25]. - The weighted average return on net assets increased to 2.85%, up by 5.37 percentage points from -2.52% in the previous year[25]. - The company reported a significant increase in government subsidies, with other income rising by 19.18% to ¥53,834,624.80 compared to ¥45,170,983.91 in 2023[27]. Operational Highlights - The company's inventory decreased by 24.61% to ¥258,628,640.71, primarily due to a reduction in raw material inventory[26]. - The operating costs for 2024 were ¥3,367,886,712.26, a slight increase of 0.75% from ¥3,342,841,476.12 in 2023, attributed to increased sales volume[27]. - The nickel battery business maintained stable growth, with increased sales driven by HEV model sales[37]. - The company expanded its mining capacity, increasing the annual production scale of lithium carbonate from 50,000 tons to 400,000 tons, enhancing profitability[39]. - The consumer lithium battery sales revenue significantly increased, with a gross margin improvement of 4.03% compared to the previous year[40]. - The company successfully developed 18 new products for existing customers and expanded its customer base by 12 new clients in the consumer battery segment[40]. - The company achieved a sales volume of 2.4622 million square meters for HEV nickel foam, representing a year-on-year increase of 6.5%, with sales revenue of approximately 233 million yuan, a decrease of 4.9%[60]. - Sales revenue for HEV positive and negative electrode plates reached approximately 1.248 billion yuan, with a year-on-year decrease of 3.7%[60]. Strategic Initiatives - The company is actively exploring new business areas, including hydrogen production and various battery technologies, to diversify its product offerings[38]. - The company established a 2 billion fund for the energy storage industry in collaboration with Zhongchuang Xinhang Technology Group, aimed at investing in independent energy storage projects and enhancing business development across the industry chain[42]. - The company has achieved 100% online management of human resources processes through its OA system and has digitized the records of over 2,400 employees in the EHR system, significantly improving operational efficiency[43]. - The company plans to continue expanding its lithium battery and consumer battery segments, leveraging increased demand in these areas[76]. - The company is establishing a large energy storage ecological innovation consortium to create a complete commercial closed-loop model encompassing R&D, investment, construction, and operation[120]. Market Outlook - In 2024, China's lithium battery production is projected to reach 1,170 GWh, a year-on-year increase of 24%, with the total industry output value exceeding 1.2 trillion yuan[46]. - The global demand for nickel is expected to grow by 8.02% in 2024, with a total demand of 3.64 million tons, supported by military orders in the alloy sector[45]. - The global energy storage battery shipment is anticipated to reach 369.8 GWh in 2024, representing a year-on-year growth of 64.9%, with Chinese companies accounting for 93.5% of the total shipments[48]. - The company’s new energy vehicle sales reached 12.89 million units in 2024, reflecting a year-on-year growth of 34.4%, with new energy vehicles making up 40.9% of total vehicle sales[52]. - The company aims to return to its core business of battery and materials, fully implementing a large-scale energy storage strategy[119]. Governance and Compliance - The company received a standard unqualified audit report from its accounting firm[5]. - The board of directors confirmed that all members attended the meeting, ensuring accountability for the report's accuracy[4]. - The company adheres to information disclosure regulations, ensuring the accuracy and timeliness of disclosed information[133]. - The governance structure is robust, with independent oversight and effective communication channels established for shareholder engagement[130]. - The company has established specialized committees under the board, including audit, nomination, remuneration, and strategy committees, to enhance governance[150]. Environmental Responsibility - The company invested 81.89 million yuan in environmental protection during the reporting period[175]. - The company has established environmental protection mechanisms and complies with relevant discharge standards[175]. - The company reported no instances of exceeding pollutant discharge limits during the reporting period[176]. - The company has implemented measures to ensure compliance with environmental regulations and standards[176]. - The company has established multiple pollution control facilities, including a wastewater treatment station and various gas treatment systems, all operational since 2023[188].

Revenue and Profitability - Revenue for Q1 2025 reached ¥886,507,493.21, an increase of 39.20% compared to ¥636,869,427.09 in the same period last year[4] - Net profit attributable to shareholders was ¥36,947,949.05, reflecting a growth of 9.50% from ¥33,741,569.94 year-on-year[4] - Basic and diluted earnings per share increased by 10% to ¥0.022 from ¥0.020 in the previous year[6] - Total operating revenue for Q1 2025 reached ¥886,507,493.21, an increase of 39.1% compared to ¥636,869,427.09 in Q1 2024[19] - The net profit for Q1 2025 was 26,836,865.17, an increase from 24,190,337.91 in Q1 2024, representing a growth of approximately 10.9%[20] - Operating profit for Q1 2025 reached 29,230,080.71, compared to 21,378,577.51 in Q1 2024, indicating a significant increase of about 36.5%[20] - Total comprehensive income for Q1 2025 was 35,563,883.14, up from 15,308,397.16 in Q1 2024, reflecting a growth of approximately 132.5%[21] Cash Flow and Liquidity - Net cash flow from operating activities improved significantly to ¥221,299,309.75, compared to a negative cash flow of ¥118,664,676.90 in the same period last year[4] - Cash flow from operating activities for Q1 2025 was 221,299,309.75, a turnaround from a negative cash flow of -118,664,676.90 in Q1 2024[25] - Cash and cash equivalents as of March 31, 2025, were ¥2,085,198,041.80, up from ¥1,648,006,768.24 at the end of 2024, representing a growth of 26.5%[13] - Cash and cash equivalents at the end of Q1 2025 totaled 1,725,091,785.77, compared to 1,097,154,643.76 at the end of Q1 2024, marking an increase of about 57.2%[26] - The total cash inflow from financing activities in Q1 2025 was 1,688,065,603.78, compared to 1,197,407,794.99 in Q1 2024, indicating an increase of approximately 40.9%[25] - The company recorded a net cash outflow from investing activities of -56,299,638.04 in Q1 2025, an improvement from -103,347,106.13 in Q1 2024[25] Assets and Liabilities - Total assets at the end of the reporting period were ¥9,358,359,697.61, up 4.79% from ¥8,930,471,708.22 at the end of the previous year[6] - Total assets increased to ¥9,358,359,697.61 as of March 31, 2025, compared to ¥8,930,471,708.22 at the end of 2024, marking a rise of 4.8%[16] - Total liabilities rose to ¥6,389,178,516.90 as of March 31, 2025, compared to ¥5,752,227,849.77 at the end of 2024, an increase of 11.1%[15] Shareholder Information - Shareholders' equity attributable to shareholders increased by 2.06% to ¥2,804,368,133.69 from ¥2,747,650,588.38[6] - The total number of ordinary shareholders at the end of the reporting period was 78,787[10] Operating Costs and Expenses - Total operating costs for Q1 2025 were ¥885,331,560.54, up from ¥645,589,097.44 in Q1 2024, reflecting a rise of 37.1%[19] - Operating costs included ¥750,893,310.80 in cost of goods sold for Q1 2025, compared to ¥536,075,672.93 in Q1 2024, indicating a 40% increase[19] - Research and development expenses for Q1 2025 were ¥11,163,614.04, down from ¥16,313,911.87 in Q1 2024, a decrease of 31.5%[19] - The company reported interest expenses of 33,664,801.59 in Q1 2025, an increase from 28,190,437.60 in Q1 2024, which is an increase of about 19.5%[20] Non-Recurring Items - Non-recurring gains and losses amounted to ¥5,035,572.18, with government subsidies contributing ¥6,600,000.89[7] Return on Equity - The weighted average return on equity rose to 1.33%, an increase of 0.09 percentage points from 1.24%[6] Borrowings - The company’s short-term borrowings increased to ¥1,848,637,220.87 as of March 31, 2025, compared to ¥1,718,722,880.59 at the end of 2024, an increase of 7.6%[15] Company Performance - The company reported a net loss of ¥238,445,465.46 for Q1 2025, an improvement from a loss of ¥275,393,414.51 in Q1 2024[16] - The increase in revenue was primarily driven by growth in nickel battery, consumer battery, and energy storage businesses[8]

1. Report Industry Investment Rating - No relevant content found 2. Core View of the Report - The consumption of lithium carbonate has not received clear policy support, and the futures and spot markets still lack positive factors. The lithium carbonate market remains in a state of continuous inventory accumulation [1]. 3. Summary by Relevant Catalogs 3.1 Daily Market Summary - On April 25, the lithium carbonate futures fluctuated narrowly below 70,000 yuan. The main contract LC2507 closed at 68,180 yuan/ton, down 0.18% from the previous trading day's close. The spot price of lithium carbonate was loose and fluctuated at a low level, with the average transaction price of battery-grade lithium carbonate down 100 yuan/ton from the previous trading day [1]. - According to SMM data, the weekly output of lithium carbonate in the week of April 25 was 16,900 tons, a 2.81% decrease from the previous week, but still at a relatively high historical level. As of the week of April 25, the weekly inventory of lithium carbonate was 131,864 tons, a 0.20% increase from the previous week. Meanwhile, the weekly output of lithium iron phosphate batteries was 17.37 GWh, a 10.71% increase from the previous week [1]. - According to the Passenger Car Association, from April 1 - 20, the retail sales of the new energy vehicle market increased by 20% year-on-year but decreased by 11% month-on-month. The wholesale of new energy vehicles by national passenger car manufacturers increased by 23% year-on-year but decreased by 7% month-on-month [1]. 3.2 Lithium Carbonate Price Monitoring - **Futures Data**: The main contract price of lithium carbonate decreased from 68,300 yuan/ton on April 24 to 68,180 yuan/ton on April 25, a decrease of 120 yuan/ton or 0.18%. The open interest of the main contract increased by 4,914 lots to 217,370 lots, a 2.31% increase. The trading volume increased by 3,793 lots to 108,177 lots, a 3.63% increase. The number of lithium carbonate futures warehouse receipts increased by 240 to 31,795, a 0.76% increase [3]. - **Spot Data**: The market price of battery-grade lithium carbonate remained unchanged at 69,600 yuan/ton on April 25 compared to April 24. The market price of lithium spodumene concentrate and lithium mica concentrate remained unchanged at 790 yuan/ton-degree and 930 yuan/ton-degree respectively. The price of lithium hexafluorophosphate decreased by 200 yuan/ton to 57,800 yuan/ton, a 0.34% decrease. The prices of power-type ternary materials and power-type lithium iron phosphate decreased slightly [5]. - **Weekly Data**: The capacity utilization rate of lithium carbonate decreased by 0.1 percentage points to 62.6%. The weekly output of lithium carbonate decreased by 488 tons to 16,900 tons, a 2.81% decrease. The output of lithium iron phosphate batteries increased by 1.68 GWh to 17.37 GWh, a 10.71% increase. The inventory of lithium carbonate increased by 259 tons to 131,864 tons, a 0.20% increase [5]. 3.3 Industry Dynamics and Interpretation - **Spot Market Quotations**: On April 25, the spot price of battery-grade lithium carbonate was reported at 68,200 - 71,400 yuan/ton, with an average price of 69,800 yuan/ton, down 100 yuan/ton from the previous trading day [6]. - **Downstream Consumption**: From April 1 - 20, the retail sales of the national passenger car new energy market were 478,000 units, a 20% year-on-year increase but an 11% month-on-month decrease. The wholesale of new energy vehicles by national passenger car manufacturers was 530,000 units, a 23% year-on-year increase but a 7% month-on-month decrease [7]. - **Industry News**: Kodal Minerals' Bougouni lithium project in southern Mali is nearing completion, and it has produced over 11,000 tons of lithium spodumene concentrate. Trump announced a 25% tariff on imported cars, which took effect on April 2. Tianhua New Energy's subsidiary obtained a mining license for a ceramic clay (lithium-containing) mine. Sibanye Stillwater terminated its lithium project in Nevada. China discovered a 2,800-kilometer lithium deposit, increasing its global lithium reserves share from 6% to 16.5%. Keliyuan's Yichun lithium mine expanded its production capacity [8][9][10]. 3.4 Industrial Chain Data Charts - The report includes multiple charts showing the price trends of lithium carbonate futures, battery-grade and industrial-grade lithium carbonate, lithium concentrate, lithium hexafluorophosphate, ternary precursors, ternary materials, lithium iron phosphate, as well as the inventory, output, and capacity utilization rate of lithium carbonate, and the output of batteries [11][17][19].

4月21日晚间，科力远（600478）披露2025年股票期权激励计划草案。科力远表示，随着锂电材料和大 储能业务加速推进，公司为吸引和留住核心优秀人才，加快技术创新与业务拓展，特制定并推出激励计 划。根据业绩考核目标，2027年度，科力远营业收入不低于100亿元或净利润不低于3.50亿元。 激励人才，143位核心骨干获授6230万股 根据草案，科力远本次激励计划授予股票期权总额不超过8300万份，占本激励计划公告时公司股本总额 的4.98%；首次授予股票期权不超过7800万份，首次及预留授予的股票期权的行权价格为3.87元/股。 公告显示，科力远秉持"激励与约束对等"、"重点激励，有效激励"的原则制定并推出激励计划，首次授 予的激励对象不超过154人，包括董事、高级管理人员以及核心业务骨干等董事会认为应当激励的其他 人员，涉及面较广。在董事、高管之外，科力远董事会认为应当激励的核心骨干和其他人员达到143 人，获授股份占授予总量的75.06%，约为6230万股。 围绕本次激励计划，科力远设定了较高的公司层面业绩考核目标。其中，2025年度，科力远营业收入不 低于50亿元或净利润不低于1.50亿元；2026年度 ...