江苏鹿得医疗电子股份有限公司 审计报告 信会师报字[2025]第 ZH10180 号 委托单位:江苏鹿得医疗电子股份有限公司 受托单位:立信会计师事务所(特殊普通合伙) 报告编号: 信会师报字|2025]第 ZH10180 号 报告日期: 2025 年 4 月 25 日 您可使用手机"扫一扫"或进入"注册会计师行业统一赔偿平台（http://coomminina = (http:/ 江苏鹿得医疗电子股份有限公司 | 目录 | 页次 | | --- | --- | | 审计报告 | l -રે | | 财务报表 | | | 合并资产负债表和母公司资产负债表 | 1-4 | | 合并利润表和母公司利润表 | 5-6 | | 合并现金流量表和母公司现金流量表 | 7-8 | | 合并所有者权益变动表和母公司所有者权益变动 | 9-12 | | 表 | | | 财务报表附注 | l -તેરે | 复信会计师事务所(特殊普通合f HINA SHU LUN PAN CERTIFIED PUBLIC ACCOUNTANT 审计报告 审计报告及财务报表 (2024 年 01 月 01 日至 2024 年 12 月 31 日 ...

关于江苏鹿得医疗电子股份有限公司 2024年度募集资金存放与使用情况 专项报告的鉴证报告 信会师报字[2025]第 ZH10182 号 __ acc.mor.gov.cn 25FDH2 关于江苏鹿得医疗电子股份有限公司2024年度 募集资金存放与使用情况 专项报告的鉴证报告 信会师报字[2025]第ZH10182号 江苏鹿得医疗电子股份有限公司全体股东: 我们接受委托,对后附的江苏鹿得医疗电子股份有限公司(以下 简称"鹿得医疗")2024年度募集资金存放与使用情况专项报告(以下 简称"募集资金专项报告"）执行了合理保证的鉴证业务。 一、董事会的责任 鹿得医疗董事会的责任是按照中国证券监督管理委员会《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)》(证监会公告〔2022〕15号)、《北京证券交易所 股票上市规则（试行）》、《北京证券交易所上市公司持续监管指引 第9号 -- 募集资金管理》以及《北京证券交易所上市公司持续监管 临时公告格式模板》的相关规定编制募集资金专项报告。这种责任包 括设计、执行和维护与募集资金专项报告编制相关的内部控制,确保 募集资金专项报告真实、准 ...

江苏鹿得医疗电子股份有限公司 内部控制审计报告 信会师报字[2025]第 ZH10181 号 您可使用手机"扫一扫"或进入"注册会计师行业统一监管平台（http://acc.mof.gov.cn）"进行查验 :c.mot.gov.cn/ 报告编码:沪25FKN14W2K 工信会计师事务所(特殊普通合 INA SHU LUN PAN CERTIFIED PUBLIC ACCOUNTAN 一、企业对内部控制的责任 按照《企业内部控制基本规范》、《企业内部控制应用指引》、《企 业内部控制评价指引》的规定,建立健全和有效实施内部控制,并评 价其有效性是鹿得医疗董事会的责任。 二、 注册会计师的责任 我们的责任是在实施审计工作的基础上,对财务报告内部控制的 有效性发表审计意见,并对注意到的非财务报告内部控制的重大缺陷 进行披露。 三、 内部控制的固有局限性 内部控制具有固有局限性，存在不能防止和发现错报的可能性。 此外,由于情况的变化可能导致内部控制变得不恰当,或对控制政策 和程序遵循的程度降低,根据内部控制审计结果推测未来内部控制的 有效性具有一定风险。 内部控制审计报告 信会师报字[2025]第 ZH10181 号 ...

Financial Performance - Operating revenue for Q1 2025 was CNY 61,093,741.90, a decrease of 7.42% from CNY 65,987,957.04 in Q1 2024[8] - Net profit attributable to shareholders rose by 62.89% to CNY 6,334,320.18, up from CNY 3,888,729.21 in the same period last year[8] - The company reported a profit before tax of CNY 7,017,203.39, a 71.90% increase compared to the previous year[10] - Net profit for Q1 2025 reached CNY 6,277,910.07, an increase of 61.4% from CNY 3,888,729.21 in Q1 2024[35] - Operating profit reached 8,290,488.11, up from 4,585,361.65, reflecting an increase of 80.5%[39] Cash Flow - The net cash flow from operating activities surged by 382.92% to CNY 64,091,884.56, compared to a negative cash flow of CNY 22,653,367.65 in Q1 2024[8][10] - The net cash flow from operating activities for Q1 2025 was ¥58,886,641.34, a significant improvement compared to a net outflow of ¥23,013,106.94 in Q1 2024[42] - Total cash inflow from operating activities in Q1 2025 reached ¥133,072,547.55, compared to ¥56,824,117.73 in Q1 2024, indicating a year-over-year increase of approximately 134%[42] - The net cash flow from investing activities in Q1 2025 was -¥4,696,670.50, a decline from a positive net cash flow of ¥8,648,717.30 in Q1 2024[42] - The net cash flow from financing activities for Q1 2025 was ¥23,876,263.55, compared to ¥9,849,899.17 in Q1 2024, showing an increase of approximately 142%[43] Assets and Liabilities - Total assets increased by 5.70% to CNY 559,732,344.84 as of March 31, 2025, compared to CNY 529,562,627.45 at the end of 2024[8] - The company’s total liabilities to assets ratio increased to 27.37% from 24.43% year-on-year[8] - Total liabilities increased to CNY 153,253,930.88 as of March 31, 2025, compared to CNY 129,362,123.56 on December 31, 2024, reflecting an increase of approximately 18.5%[30] - Short-term borrowings rose significantly by 163.90% to CNY 54,929,101.36, reflecting new bank credit loans[9] - Total current assets increased to CNY 363,563,227.26 as of March 31, 2025, up from CNY 333,195,217.12 on December 31, 2024, representing an increase of approximately 9.1%[28] Shareholder Information - Total outstanding shares amount to 176,000,000, with 42.92% being unrestricted shares[14] - The top ten shareholders collectively hold 70.40% of the shares, with the largest shareholder owning 22.23%[15] - The company has no pledged or judicially frozen shares among its major shareholders[17] - The number of shareholders holding more than 5% of shares is significant, with the largest individual shareholder being a natural person[15] Other Financial Metrics - The weighted average return on equity based on net profit attributable to shareholders increased to 1.57% from 0.99% year-on-year[8] - Basic earnings per share for Q1 2025 were CNY 0.04, compared to CNY 0.02 in Q1 2024, representing a 100% increase[35] - Non-recurring gains and losses totaled CNY 81,089.98 after tax, reflecting the impact of government subsidies and other factors[12] - The company reported a credit impairment loss of CNY 2,877,616.57 in Q1 2025, compared to a gain of CNY 643,990.01 in Q1 2024[35] Commitments and Legal Matters - The company has disclosed commitments related to stock issuance and price stabilization measures, all of which have been fulfilled by the reporting period[24] - There are no significant litigation or arbitration matters that would adversely affect the company's operations[21] - The company has not engaged in any external guarantees or loans during the reporting period[20] - The company has not undergone any changes in accounting policies or corrections of accounting errors during the reporting period[14]

Certifications and Compliance - The company received EU MDR CE certification for its mechanical sphygmomanometer and electronic blood pressure monitor[4]. - The company obtained MDSAP certification for the design, development, production, and distribution of its mechanical sphygmomanometer, stethoscope, electronic blood pressure monitor, nebulizer, and oxygen concentrator[8]. - The company has obtained MDR CE certification for key products, including nebulizers and electronic blood pressure monitors, expected to enhance market access in the EU[44]. Financial Performance - The company's operating revenue for 2024 was CNY 344,603,098.61, representing a 4.66% increase compared to CNY 329,263,803.50 in 2023[30]. - The net profit attributable to shareholders for 2024 decreased by 13.08% to CNY 27,544,279.22 from CNY 31,689,884.44 in 2023[30]. - The gross profit margin for 2024 was 25.30%, down from 28.23% in 2023[30]. - Total assets increased by 7.92% to CNY 529,562,627.45 at the end of 2024, compared to CNY 490,678,552.02 at the end of 2023[32]. - Total liabilities rose by 28.07% to CNY 129,362,123.56 at the end of 2024, up from CNY 101,008,234.16 in 2023[32]. - The company's cash flow from operating activities decreased by 61.70% to CNY 13,032,250.90 in 2024, down from CNY 34,025,429.52 in 2023[32]. - The weighted average return on equity based on net profit attributable to shareholders was 7.00% for 2024, down from 8.19% in 2023[30]. - The basic earnings per share for 2024 was CNY 0.16, a decrease of 13.08% from CNY 0.18 in 2023[30]. - The company's total revenue for 2024 reached ¥344,603,098.61, representing a 4.66% increase from ¥329,263,803.50 in 2023[55]. - Gross profit margin decreased to 25.30% in 2024 from 28.23% in 2023, indicating a decline in profitability[55]. Market and Industry Trends - The elderly population in China is projected to reach 310.31 million by the end of 2024, driving demand for home healthcare devices[45]. - The overall revenue of China's medical device industry reached 1.31 trillion yuan in 2023, with a compound annual growth rate of 10% from 2014 to 2023[46]. - The Chinese medical device market is growing at a rate higher than the global average, positioning the country as the second-largest market after the United States[94]. - The company is experiencing a rapid transformation in the home medical device sector, driven by increasing health awareness and demand for smart, portable, and personalized healthcare solutions[93]. Research and Development - The company has a total of 113 authorized patents, including 9 invention patents, supporting its ongoing operations and innovation[44]. - The company has 79 R&D personnel, accounting for 13.47% of the total workforce, which is a slight increase from 13.39%[84]. - The company is currently developing several high-end medical devices, including a high-performance low-flow nebulizer and an integrated upper arm blood pressure monitor, aimed at expanding overseas markets and enhancing product competitiveness[86]. - The company emphasizes the importance of R&D investment to drive innovation and product line expansion, responding quickly to market demands[97]. Corporate Governance and Shareholder Information - The company has no controlling shareholder, with actual controllers being Xiang Youliang, Huang Jiejing, and Xiang Guoqiang[25]. - The actual controllers hold a combined 57.04% voting rights, raising concerns about potential conflicts of interest in decision-making[100]. - The company has established a core technology team led by the R&D director to maintain competitive advantages amid increasing industry competition[101]. - The company has a well-structured corporate governance system to mitigate management risks associated with rapid business expansion[101]. - The company has established a significant internal control system to ensure compliance with relevant laws and regulations[150]. Risks and Challenges - The company faces risks from high reliance on overseas sales, which account for over 80% of revenue, making it vulnerable to macroeconomic changes and geopolitical conflicts[99]. - Raw material price fluctuations pose a significant risk, as direct materials constitute a high proportion of the main business costs, potentially impacting profitability[99]. - The company acknowledges the potential for inventory impairment risks as business scales up, necessitating careful management of stock levels and customer communication[99]. - The company maintains over 80% of its revenue from foreign sales, primarily settled in USD, making it vulnerable to foreign exchange rate fluctuations[100]. - The company faces risks related to changes in export tax rebate policies, which could impact revenue and cash flow if rates are reduced[100]. Strategic Initiatives - The company plans to enhance its product development and market expansion in response to favorable government policies supporting the healthcare sector[49]. - The company is focusing on expanding its existing business segments and enhancing overall synergy through strategic investments in related companies[79]. - The company plans to enhance its strategic goals through self-branding, smart manufacturing, and expanding its product system, including new applications in nebulized drug delivery[96]. - The company is investing in the LuDe Medical Health Smart Industrial Park project, which includes the establishment of a research institute and production base, aiming to integrate into the internet medical ecosystem[96]. Employee and Management Information - The total number of employees at the end of the reporting period is 590, a decrease of 4 from the beginning of the period[141]. - The number of production personnel decreased by 22, from 389 to 367, while sales personnel increased by 8, from 58 to 66[141]. - The company has 9 board members and 3 supervisors, with 6 senior management personnel[138]. - The annual pre-tax remuneration for the Chairman is 500,000 RMB, while the General Manager receives 420,000 RMB[134]. - The company does not have a controlling shareholder, with actual controllers being Xiang Youliang, Huang Jiejing, and Xiang Guoqiang[135]. Legal and Compliance Matters - The company has not reported any significant changes in major risks during the current period[102]. - The ongoing litigation with Jiangsu Wanjia Construction involves a minor amount of 1,824,964.38 CNY, representing 0.46% of the company's net assets, and is not expected to adversely affect operations[106]. - There were no new commitments made during the reporting period, and all previously disclosed commitments were fulfilled without any violations[109]. - The company has not reported any related party transactions involving the occupation or transfer of company funds or assets by shareholders[109].

一、主要会计数据和财务指标 | 报告期指标 | 2024年年报 | 2023年年报 | 本年比上年增减(%) | 2022年年报 | | --- | --- | --- | --- | --- | | 基本每股收益（元） | 0.1578 | 0.1800 | -12.33 | 0.1989 | | 每股净资产（元） | 2.27 | 2.21 | 2.71 | 2.21 | | 每股公积金(元) | 0.74 | 0.74 | 0 | 0.74 | | 每股未分配利润(元) | 0.42 | 0.38 | 10.53 | 0.40 | | 每股经营现金流(元) | - | - | - | - | | 营业收入(亿元) | 3.45 | 3.29 | 4.86 | 3.39 | | 净利润(亿元) | 0.28 | 0.32 | -12.5 | 0.35 | | 净资产收益率(%) | 7.00 | 8.19 | -14.53 | 9.27 | 数据四舍五入，查看更多财务数据>> 二、前10名无限售条件股东持股情况 前十大流通股东累计持有： 2537.22万股，累计占流通股比： 33.59%，较上期变化： - ...

证券代码：832278 证券简称：鹿得医疗 公告编号：2025-008 江苏鹿得医疗电子股份有限公司 持股 5%以上股东减持股份结果公告 本公司及董事会全体成员保证公告内容的真实、准确和完整，没有虚假记载、 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 带法律责任。 一、 减持主体减持前基本情况 | 股东名称 | 股东身份 | | 持股数量（股） | 持股比例 | 当前持股股份来源 | | --- | --- | --- | --- | --- | --- | | 祝增凯 | 持股 | 5%以上 | 10,238,400 | 5.8173% | 上市前取得 | | | 股东 | | | | | 二、 减持计划的实施结果 （一） 股东因以下原因披露减持计划实施结果： √减持计划实施完毕 □减持时间区间届满 （三） 减持时间区间届满，是否未实施减持 □是 √否 （四） 是否提前终止减持计划 □是 √否 三、 备查文件目录 (一）祝增凯先生出具的《股份减持结果的告知函》。 江苏鹿得医疗电子股份有限公司 | 股 | | | 减 | | 减持价格 | | 减持 | 当前持股 | | | --- ...

证券代码：832278 证券简称：鹿得医疗 公告编号：2025-006 江苏鹿得医疗电子股份有限公司 简式权益变动报告书 权益变动性质：股份减少 注册地址：江苏省南通市经济技术开发区同兴路 8 号 股票简称：鹿得医疗 股票代码：832278 信息披露义务人声明 一、本报告书系信息披露义务人根据《中华人民共和国公司法》《中华人民共和 国证券法》《上市公司收购管理办法》《北京证券交易所股票上市规则（试行）》《公 开发行证券的公司信息披露内容与格式准则第 55 号--北京证券交易所上市公司权益 变动报告书、上市公司收购报告书、要约收购报告书、被收购公司董事会报告书》及 其他相关法律、法规和部门规章的有关规定编写。 二、信息披露义务人签署本报告书已获得必要的授权和批准，其履行亦不违反信 息披露义务人公司章程或内部规则中的任何条款，或与之相冲突。 三、依据《中华人民共和国证券法》《上市公司收购管理办法》的规定，本报告 书已全面披露信息披露义务人在江苏鹿得医疗电子股份有限公司拥有权益的股份变动 情况。 信息披露义务人及其主要负责人保证公告内容的真实、准确和完整，不 存在虚假记载、误导性陈述或者重大遗漏。 信息披露义务人保 ...

证券代码：832278 证券简称：鹿得医疗 公告编号：2025-005 江苏鹿得医疗电子股份有限公司 持股 5%以上股东权益变动达到 5%的提示性公告 本公司及董事会全体成员保证公告内容的真实、准确和完整，没有虚假 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 担个别及连带法律责任。 江苏鹿得医疗电子股份有限公司（以下简称"公司"）于 2025 年 3 月 19 日 收到 5%以上股东祝增凯先生出具的《股份减持进展告知函》。上述股东于 2025 年 2 月 24 日至 2025 年 3 月 18 日期间通过集中竞价交易及大宗交易方式累计减 持公司股份 1,438,500 股，导致上述股东合计持有公司的股份比例从 5.8173%减 少至 4.9999%，权益变动触及 5%的情形，现将其有关权益变动情况公告如下： | 1 、基本情况 | | | | | | | | | --- | --- | --- | --- | --- | --- | --- | --- | | 信息披露义 | 名称 | | | 持股变动时间 | | | | | 务人 | 祝增凯 | 2025 年 2 月 24 日至 2 ...