Financial Performance - Revenue for the reporting period decreased by 54.94% to RMB 175.86 million compared to the same period last year[21] - Net profit attributable to shareholders of the listed company was a loss of RMB 105.99 million, a decrease of 2,121.75% year-on-year[21] - Basic earnings per share decreased by 2,116.44% to a loss of RMB 0.1472 per share[21] - Total assets decreased by 2.73% to RMB 2.82 billion compared to the end of the previous year[21] - Shareholders' equity attributable to the listed company decreased by 11.18% to RMB 842.40 million[21] - Revenue decreased by 54.94% to 1.758 billion yuan compared to 3.903 billion yuan in the same period last year, primarily due to changes in market conditions and a decline in business scale[46] - Operating costs decreased by 45.42% to 1.618 billion yuan, in line with the decline in revenue[46] - Sales expenses increased by 38.21% to 160.7 million yuan, mainly due to an increase in employee numbers[46] - Revenue from the intelligent manufacturing sector decreased by 61.00% to 1.321 billion yuan, accounting for 75.13% of total revenue[47] - Revenue from the new energy sector decreased by 15.13% to 437.3 million yuan, accounting for 24.87% of total revenue[47] - Domestic revenue decreased by 66.89% to 1.080 billion yuan, while international revenue increased by 5.87% to 678.8 million yuan[47] - Revenue from the intelligent manufacturing sector decreased by 61.00% to 132,123,706.13 yuan, with a gross margin of 9.08%[48] - Revenue from the new energy sector decreased by 15.13% to 43,734,349.81 yuan, with a gross margin of 4.80%[48] - Revenue from domestic operations decreased by 66.89% to 107,982,524.10 yuan, with a gross margin of 2.59%[48] - Revenue from international operations increased by 5.87% to 67,875,531.84 yuan, with a gross margin of 16.64%[48] - Revenue from photovoltaic battery, module, and related product sales increased by 127.06% to 92,128,166.36 yuan, with a gross margin of 29.08%[48] - Revenue from charging and swapping pile and related product sales increased by 2,170.30% to 63,316,556.49 yuan, with a gross margin of 44.52%[48] - Total operating revenue for the first half of 2024 was RMB 175.86 million, a significant decrease from RMB 390.30 million in the same period last year[166] - Operating costs for the first half of 2024 were RMB 161.76 million, down from RMB 296.39 million in the previous year[166] - Net profit for the first half of 2024 was a loss of RMB 112.87 million, compared to a profit of RMB 2.71 million in the same period last year[167] - R&D expenses for the first half of 2024 were RMB 16.39 million, slightly higher than RMB 16.23 million in the previous year[166] - Sales expenses for the first half of 2024 were RMB 16.07 million, up from RMB 11.63 million in the same period last year[166] - Financial expenses for the first half of 2024 were RMB 18.80 million, compared to RMB 13.40 million in the previous year[166] - Total comprehensive income for the first half of 2024 was a loss of RMB 117.23 million, compared to a profit of RMB 2.30 million in the same period last year[167] - Basic earnings per share for the first half of 2024 were -0.1472, compared to 0.0073 in the previous year[167] - Total assets impairment loss for the first half of 2024 was RMB 27.42 million, compared to RMB 4.14 million in the same period last year[166] - Total credit impairment loss for the first half of 2024 was RMB 8.53 million, compared to a gain of RMB 14.03 million in the same period last year[166] - Sales revenue from goods and services in 2024 H1 was 317.079 billion yuan, a decrease from 376.825 billion yuan in 2023 H1[171] - Net cash flow from operating activities in 2024 H1 was 30.251 million yuan, compared to -153.555 million yuan in 2023 H1[171] - Net cash flow from investing activities in 2024 H1 was -44.848 million yuan, an improvement from -146.017 million yuan in 2023 H1[172] - Net cash flow from financing activities in 2024 H1 was -27.923 million yuan, compared to 169.760 million yuan in 2023 H1[172] - Cash and cash equivalents at the end of 2024 H1 were 2.920 million yuan, down from 76.807 million yuan at the end of 2023 H1[172] - Parent company's sales revenue from goods and services in 2024 H1 was 12.074 million yuan, a significant decrease from 25.636 million yuan in 2023 H1[174] - Parent company's net cash flow from operating activities in 2024 H1 was -91.864 million yuan, compared to -73.294 million yuan in 2023 H1[174] - Parent company's net cash flow from investing activities in 2024 H1 was -4.246 million yuan, an improvement from -264.102 million yuan in 2023 H1[175] - Parent company's net cash flow from financing activities in 2024 H1 was 78.478 million yuan, compared to 206.572 million yuan in 2023 H1[175] - Parent company's cash and cash equivalents at the end of 2024 H1 were -1.443 million yuan, down from 14.839 million yuan at the end of 2023 H1[175] - Total comprehensive income for the period amounted to 5,891,702.91 yuan[178] - Owner's capital contribution and reduction amounted to 3,918,340.00 yuan[178] - Special reserve usage for the period was 433,499.26 yuan[179] - Total assets at the end of the period were 1,134,034,264.00 yuan[179] - Total liabilities at the end of the period were 593,818,928.00 yuan[179] - Total equity at the end of the period was 540,215,414.00 yuan[179] - Revenue for the period was 8,720,319.99 yuan[178] - Cost of sales for the period was 5,510,094.00 yuan[178] - Net profit for the period was 1,701,988.85 yuan[178] - Total comprehensive income for the period was 5,891,702.91 yuan[178] - The company's comprehensive income for the first half of 2024 amounted to RMB 417.992 million, with a total profit of RMB 96.355 million[181] - The owner's equity at the beginning of the period was RMB 720.034 million, and at the end of the period, it increased to RMB 1.145 billion[182] - The company's capital reserve decreased by RMB 12.034 million during the period[182] - The company's undistributed profit at the beginning of the period was RMB 193.502 million, and at the end of the period, it increased to RMB 187.906 million[182] - The company's total equity at the end of the period was RMB 1.452 billion[182] - Share capital at the beginning of the period was 720,034,264.00[184] - Capital reserve at the beginning of the period was 589,777,129.05[184] - Comprehensive income for the period was -9,499,944.82[184] - Total owner's equity at the beginning of the period was 1,033,958,584.39[184] - Owner's investment and capital reduction amounted to 3,443,074.64[184] - Share capital at the end of the period was 720,034,264.00[185] - Capital reserve at the end of the period was 593,220,203.69[185] - Total owner's equity at the end of the period was 1,027,901,714.21[185] - The company's total comprehensive income for the period decreased by RMB 7,080.87 million[188] Cash Flow and Liquidity - Net cash flow from operating activities increased by 119.70% to RMB 30.25 million[21] - Net cash flow from operating activities improved significantly by 119.70% to 302.5 million yuan, driven by reduced cash payments for goods and services[46] - Net cash flow from operating activities in 2024 H1 was 30.251 million yuan, compared to -153.555 million yuan in 2023 H1[171] - Net cash flow from investing activities in 2024 H1 was -44.848 million yuan, an improvement from -146.017 million yuan in 2023 H1[172] - Net cash flow from financing activities in 2024 H1 was -27.923 million yuan, compared to 169.760 million yuan in 2023 H1[172] - Cash and cash equivalents at the end of 2024 H1 were 2.920 million yuan, down from 76.807 million yuan at the end of 2023 H1[172] - Parent company's net cash flow from operating activities in 2024 H1 was -91.864 million yuan, compared to -73.294 million yuan in 2023 H1[174] - Parent company's net cash flow from investing activities in 2024 H1 was -4.246 million yuan, an improvement from -264.102 million yuan in 2023 H1[175] - Parent company's net cash flow from financing activities in 2024 H1 was 78.478 million yuan, compared to 206.572 million yuan in 2023 H1[175] - Parent company's cash and cash equivalents at the end of 2024 H1 were -1.443 million yuan, down from 14.839 million yuan at the end of 2023 H1[175] Assets and Liabilities - Total assets decreased by 2.73% to RMB 2.82 billion compared to the end of the previous year[21] - Shareholders' equity attributable to the listed company decreased by 11.18% to RMB 842.40 million[21] - The company's total assets increased by 13.27% to 864,853,330.07 yuan due to investment in the Huaiyuan Solar Energy project[53] - The company's short-term debt decreased by 2.34% to 426,138,455.61 yuan[53] - The company's long-term debt decreased by 0.19% to 28,333,653.98 yuan[53] - The company's other receivables increased by 0.30% to 22,727,007.37 yuan due to increased deposits and advances[53] - Total financial assets at the beginning of the period were 7,627,779.30 yuan, with no changes during the period, maintaining the same amount at the end of the period[56] - The company's investment amount in the reporting period was 29,980,000.00 yuan, a 140.80% increase compared to the same period last year[58] - The company's monetary funds decreased from 886.19 million yuan at the beginning of the period to 374.78 million yuan at the end of the period, a decrease of 511.41 million yuan[157] - Accounts receivable increased slightly from 4.47 billion yuan at the beginning of the period to 4.49 billion yuan at the end of the period[157] - Inventory decreased from 3.26 billion yuan at the beginning of the period to 2.89 billion yuan at the end of the period, a decrease of 370.16 million yuan[157] - Total current assets decreased from 11.10 billion yuan at the beginning of the period to 9.75 billion yuan at the end of the period[157] - Non-current assets totaled 1,840,834,710.74 RMB, a slight increase from 1,784,796,712.41 RMB at the beginning of the period[158] - Long-term equity investments increased to 63,979,110.18 RMB from 57,042,532.56 RMB[158] - Fixed assets decreased to 447,847,831.59 RMB from 458,523,235.78 RMB[158] - Construction in progress significantly increased to 864,853,330.07 RMB from 504,818,596.00 RMB[158] - Total liabilities amounted to 1,685,518,608.77 RMB, slightly up from 1,652,936,304.70 RMB[159] - Short-term borrowings decreased to 426,138,455.61 RMB from 505,654,533.60 RMB[159] - Accounts payable increased to 520,566,193.12 RMB from 460,912,868.31 RMB[159] - Total owner's equity decreased to 1,130,577,959.13 RMB from 1,242,099,568.01 RMB[159] - Net profit attributable to the parent company was -497,215,414.00 RMB, a decline from -391,227,319.28 RMB[159] - Total assets decreased to 2,816,096,567.90 RMB from 2,895,035,872.71 RMB[159] - Total assets at the end of the period were 1,134,034,264.00 yuan[179] - Total liabilities at the end of the period were 593,818,928.00 yuan[179] - Total equity at the end of the period was 540,215,414.00 yuan[179] Government Subsidies and Losses - The company received government subsidies of RMB 2.03 million, mainly due to government rewards[25] - The company incurred a loss of RMB 6.10 million due to the return of photovoltaic modules[25] Dividend and Shareholder Equity - The company plans not to distribute cash dividends, issue bonus shares, or convert capital reserve into share capital[5] - The company's total shares remain unchanged at 720,034,264, with 23.05% being restricted shares and 76.95% being unrestricted shares[141] - Jiangsu Jiedeng Intelligent Manufacturing Technology Co., Ltd., a domestic non-state-owned legal person, holds 26.90% of the company's shares, with 166,000,000 restricted shares and 27,701,714 unrestricted shares[143] - Guangxun Limited, a foreign legal person, holds 11.67% of the company's shares, all of which are unrestricted shares[143] - Hong Kong Securities Clearing Company Limited, a foreign legal person, holds 0.83% of the company's shares, with an increase of 4,231,190 shares during the reporting period, all of which are unrestricted shares[143] - Wu Hancheng, a foreign natural person, holds 0.66% of the company's shares, with an increase of 1,412,800 shares during the reporting period, all of which are unrestricted shares[143] - Hu Qingfeng, a domestic natural person, holds 0.41% of the company's shares, with an increase of 1,511,000 shares during the reporting period, all of which are unrestricted shares[143] - The company's largest shareholder, Guangxun Limited, holds 84 million shares of unrestricted common stock[144] - Jiangsu Jiedeng Intelligent Manufacturing Technology Co., Ltd. holds 27.70 million shares of unrestricted common stock[144] - Hong Kong Securities Clearing Company Limited holds 5.97 million shares of unrestricted common stock[144] - The company's first-phase employee stock ownership plan holds 2.26 million shares of unrestricted common stock[144] Research and Development - The company focuses on the "new energy + intelligent manufacturing" dual-drive strategy, with mid-term emphasis on HJT and HJT/perovskite tandem technology routes[30] - The company has been granted 197 patents, including 15 invention patents, enhancing its competitive edge and market share[41] - The company is advancing the development and commercialization of perovskite/heterojunction tandem solar cells in collaboration with Xi'an University of Electronic Science and Technology and Anhui Dayu Industrial[40] - R&D expenses for the first half of 2024 were RMB 16.39 million, slightly higher than RMB 16.23 million in the previous year[166] Production and Operations - The company's Huaiyuan production base has completed equipment installation and debugging for heterojunction (HJT) cells and modules, with the ability to provide customized products including HJT, TOPCON, and PERC components[30] - The company has successfully implemented the "Xin Roof" HJT household distributed photovoltaic brand in Huaiyuan County, Anhui Province, offering customized solutions for residential PV projects[32] - The company has established full-liquid-cooled ultra-fast charging demonstration stations in cities such as Shanghai, Quanzhou, Hefei, and Huaibei, achieving 5-minute charging for 200km range[34] - The company's Suzhou Baoxin Intelligent Manufacturing subsidiary was recognized as a 2024 Jiangsu Province Specialized and Sophisticated SME, enhancing its business capabilities[35] - The company has developed distributed PV projects in key regions including Shandong, Jiangsu, Anhui, and Guangdong, with completed projects mainly in the Yangtze River Delta and Pearl River Delta regions[32] - The company's Anhui Mingshuo EPC subsidiary provides full-cycle solutions from project development to operation and maintenance, holding Class II power engineering and foundation engineering qualifications[32] - The company has established production bases in Suzhou, Bengbu, Xiamen, and the Philippines, focusing on new energy charging/swapping equipment and high-end new energy equipment manufacturing[35] - The company is expanding its "light-storage-charging-swapping" smart green transportation network in cities such as Huaibei, Chizhou, Bengbu, Chongqing, Quanzhou, and Zhengzhou[42] Management and Governance - The company's management team has undergone restructuring, with new members possessing strong educational backgrounds, large

证券代码：002514 证券简称：宝馨科技 公告编号：2024-071 江苏宝馨科技股份有限公司 江苏宝馨科技股份有限公司（以下简称"公司"）于2024年8月28日召开第 六届董事会第二次会议，审议通过了《关于聘任证券事务代表的议案》，同意聘 任陈康艳女士为公司证券事务代表，协助董事会秘书履行职责，任期自本次董事 会审议通过之日起至本届董事会任期届满之日止。 关于聘任证券事务代表的公告 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。 陈康艳女士（简历详见附件）已取得深圳证券交易所颁发的上市公司董事会 秘书培训证明，具备履行职责所需的专业知识和工作经验，其任职资格符合《深 圳证券交易所股票上市规则》等相关规定。 陈康艳女士的联系方式如下： 电话：0512-66729265 传真：0512-66163297 截至本公告披露日，陈康艳女士未持有公司股份，与持有公司5%以上股份 的股东、实际控制人及公司其他董事、监事和高级管理人员不存在关联关系，未 受过中国证监会及其他有关部门的处罚和证券交易所的惩戒，不存在因涉嫌犯罪 被司法机关立案侦查或者涉嫌违法违规被中国证监会立 ...

证券代码：002514 证券简称：宝馨科技 公告编号：2024-066 江苏宝馨科技股份有限公司 关于公司原部分董事及高级管理人员增持股份计划实施结果的 公告 本公司及董事会全体成员保证公告内容真实、准确、完整，没有虚假记载、 误导性陈述或重大遗漏。 特别提示： 1、江苏宝馨科技股份有限公司（以下简称"公司"）于 2024 年 2 月 8 日披 露了《关于公司部分董事及高级管理人员增持股份计划的公告》（公告编号： 2024-009）。公司原董事长王思淇先生、原副董事长兼总裁左越先生计划自增持 计划披露之日起六个月内，以自有资金或自筹资金增持公司股份，拟合计增持金 额为不低于人民币 1,000 万元（含）且不超过人民币 2,000 万元（含）。 公司原董事长王思淇先生、原副董事长兼总裁左越先生计划自2024年2月8 日起六个月内增持公司股份，合计增持金额不低于人民币1,000万元（含）且不 超过人民币2,000万元（含）。具体内容详见公司于2024年2月8日刊登在巨潮资 讯网（www.cninfo.com.cn）的《关于公司部分董事及高级管理人员增持股份计 1 划的公告》（公告编号：2024-009）。 二、增 ...

深圳证券交易所文件 深证上〔2024〕644 号 关于对江苏宝馨科技股份有限公司 及相关当事人给予通报批评处分的决定 当事人： 江苏宝馨科技股份有限公司，住所：泰州市靖江经济技术开 发区公兴河北路 35 号； 王思淇，江苏宝馨科技股份有限公司时任董事长； 左 越，江苏宝馨科技股份有限公司时任总裁； 朱 婷，江苏宝馨科技股份有限公司时任财务总监。 经查明，江苏宝馨科技股份有限公司（以下简称"公司"） 及相关当事人存在以下违规行为： — 1 — 2024 年 1 月 27 日，公司披露《2023 年度业绩预告》，预计 2023 年度归属于上市公司股东的净利润（以下简称"净利润"） 为-7,000 万元至-3,500 万元。2024 年 4 月 25 日，公司披露《2023 年度业绩预告修正公告》，修正后预计 2023 年度净利润为-2.50 亿元至-1.30 亿元。2024 年 4 月 30 日，公司披露的《2023 年年 度报告》显示，2023 年度经审计净利润为-1.93 亿元。公司《2023 年度业绩预告》披露的预计净利润与经审计净利润差异较大。 公司上述行为违反了本所《股票上市规则（2023 年 8月修订 ...

证券代码：002514 证券简称：宝馨科技 公告编号：2024-065 江苏宝馨科技股份有限公司 关于第一期员工持股计划存续期即将届满的提示性公告 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。 江苏宝馨科技股份有限公司（以下简称"公司"）于2021年10月15日召开第 五届董事会第十一次会议及第五届监事会第十次会议、2021年11月5日召开2021 年第五次临时股东大会，审议通过了《关于公司第一期员工持股计划（草案）及 其摘要的议案》（以下简称"本员工持股计划"）及相关议案，同意公司实施第 一期员工持股计划并授权董事会办理相关事宜，具体内容详见公司刊登于巨潮资 讯网（www.cninfo.com.cn）的相关公告。 二、本员工持股计划的存续、变更和终止 （一）本员工持股计划的存续期 1、本员工持股计划的存续期为不超过18个月，自草案通过股东大会审议之 日起计算，本员工持股计划在存续期届满时如未展期则自行终止。 2、本员工持股计划的存续期届满前，如持有的标的股票仍未全部出售，存 续期届满前，经管理委员会同意，且经出席持有人会议的持有人所持1/2以上份 额同意并 ...

证券代码：002514 证券简称：宝馨科技 公告编号：2024-064 特此公告。 江苏宝馨科技股份有限公司董事会 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。 江苏宝馨科技股份有限公司（以下简称"公司"）全资子公司苏州宝馨智能 制造有限公司（以下简称"苏州宝馨"）于近日收到江苏省工业和信息化厅颁发 的《证书》（No.20241622），苏州宝馨被认定为2024年度江苏省专精特新中小 企业，有效期为2024年至2027年。 "专精特新"企业是指具备"专业化、精细化、特色化、新颖化"特征的中 小企业。苏州宝馨本次被认定为江苏省专精特新中小企业，是对其创新能力、专 业技术水平、研发能力、综合实力等方面的认可和肯定，有利于提升公司市场竞 争力和行业影响力，持续提升公司整体创新能力和综合竞争力。 本次专精特新中小企业认定有助于增强公司相关业务板块的经营能力，不会 对公司当期经营业绩产生重大影响，敬请广大投资者注意投资风险。 江苏宝馨科技股份有限公司 关于全资子公司被认定为2024年度江苏省专精特新 中小企业的公告 2024年7月23日 1 ...

2024年半年度业绩预告 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、本期业绩预计情况 1、业绩预告期间：2024 年 1 月 1 日至 2024 年 6 月 30 日 2、预计净利润为负值 | 项 目 | 本报告期 | | 上年同期 | | --- | --- | --- | --- | | 归属于上市公司 股东的净利润 | 亏损：7,500万元至14,500 | 万元 | 盈利：524.24万元 | | 扣除非经常性损 益后的净利润 | 亏损：7,000 万元至14,000 | 万元 盈利：106.29 | 万元 | | 基本每股收益 | 亏损：0.10 元/股至 0.20元/股 | | 盈利：0.0073元/股 | 二、与会计师事务所沟通情况 本次业绩预告相关数据是公司财务部门初步测算的结果，未经会计师事务所 预审计。 证券代码：002514 证券简称：宝馨科技 公告编号：2024-063 江苏宝馨科技股份有限公司 三、业绩变动原因说明 报告期间内，受市场环境变化，经营规模和主营业务毛利率均受到负面影响， 光伏行业进入结构性调整阶段，公司库存组件 ...

深 圳 证 券 交 易 所 关于对江苏宝馨科技股份有限公司 2023 年年报的问询函 公司部年报问询函〔2024〕第 279 号 江苏宝馨科技股份有限公司董事会： 1 高自身履职情况说明是否勤勉尽责，是否存在放任、配合控股股 东及其关联方实施资金占用的情形。 请年审会计师对上述事项（2）进行核查并发表明确意见， 同时说明内控审计意见类型的确定依据及恰当性。 2.年报显示，公司 2023 年灵活性调峰技术服务收入 7,047.00 万元，同比下滑 23.12%。经减值测试后大板调峰固定资产可收 回金额为 816.94 万元，计提资产减值损失 6,403.89 万元。公司 2024 年 1 月 26 日披露《2023 年度业绩预告》，并于 4 月 25 日披 露《2023 年度业绩预告修正公告》称，因计提大额资产减值和 相关业务收入重新确认等影响，公司亏损加剧。请你公司： （1）说明业绩预告修正的具体决策过程，并结合资产减值迹 象出现时点、业务收入重新确认变化及与年审会计师沟通情况， 说明公司前期业绩预告未能发现此问题的原因，进一步说明前期 是否存在类似情形，近三年收入确认是否符合《企业会计准则》 的规定，收入确 ...

苏亚金诚会计师事务所（特殊普通合伙） 关于江苏宝馨科技股份有限公司 2023 年年报问询函的回复 致：深圳证券交易所 根据深圳证券交易所出具的《关于对江苏宝馨科技股份有限公司 2023 年年报的 问询函》（公司部年报问询函〔2024〕第 279 号，以下简称"问询函"）的要求，苏亚 金诚会计师事务所（特殊普通合伙）对问询函中提到的需要年审会计师核查并发表明 确意见的问题进行了认真核查。现将有关问题的核查情况说明如下： 1.内部控制审计报告显示，你公司 2023 年内部控制审计报告被年审会计师出具 带强调事项段无保留意见，主要系 2022 年至 2023 年控股股东及其关联方通过预付款 形式占用上市公司资金 8,800 万元，截至 2023 年 10 月 31 日，前述款项已全部收回。 请你公司： （2）说明公司内部控制制度未能防范上述资金占用发生的原因，进一步说明公 司拟采取的内部追责、整改等措施，结合董监高自身履职情况说明是否勤勉尽责，是 否存在放任、配合控股股东及其关联方实施资金占用的情形。 公司回复： 1、公司内部控制制度未能防范上述资金占用发生的原因 1 由于控股股东关联方资金周转需求，以及控股股东及 ...

证券代码：002514 证券简称：宝馨科技 公告编号：2024-062 江苏宝馨科技股份有限公司 关于对深圳证券交易所2023年年报问询函回复的公告 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。 江苏宝馨科技股份有限公司（以下简称"公司"或"宝馨科技"）于 2024 年 5 月 26 日收到深圳证券交易所下发的《关于对江苏宝馨科技股份有限公司 2023 年年报的问 询函》（公司部年报问询函〔2024〕第 279 号）（以下简称"《问询函》"），要求公 司就相关事项做出书面说明。公司对问询函所提事项进行了认真核查，现回复如下： 一、内部控制审计报告显示，你公司 2023 年内部控制审计报告被年审会计师出具 带强调事项段无保留意见，主要系 2022 年至 2023 年控股股东及其关联方通过预付款形 式占用上市公司资金 8,800 万元，截至 2023 年 10 月 31 日，前述款项已全部收回。请 你公司： （1）说明上述资金占用的内部决策过程、经过的审批划款程序、资金最终流向及 具体用途、相关资金往来的会计处理，并自查是否存在其他资金占用的情形； （2）说明公 ...