中兴财光华审专字（2025）第 318002 号 内部控制审计报告 浙江东望时代科技股份有限公司 中兴财光华审专字(2025)第318002号 浙江东望时代科技股份有限公司全体股东: 按照《企业内部控制审计指引》及中国注册会计师执业准则的相关要求, 我们审计了浙江东望时代科技股份有限公司(以下简称"东望时代公司")2024 年 12月 31日的财务报告内部控制的有效性。 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 性是东望时代公司董事会的责任。 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。 四、财务报告内部控制审计意见 我们认为,东望时代公司于2024年12月31日按照 ...

浙江东望时代科技股份有限公司 中兴财光华审会字（2025）第 318008 号 | 目录 | | --- | 一、审计意见 我们审计了浙江东望时代科技股份有限公司（以下简称东望时代公司）财 务报表，包括 2024 年 12 月 31 日的合并及公司资产负债表，2024 年度的合并及 公司利润表、合并及公司现金流量表、合并及公司股东权益变动表以及财务报 表附注。 我们认为，后附的财务报表在所有重大方面按照企业会计准则的规定编制， 公允反映了东望时代公司 2024 年 12 月 31 日的合并及公司财务状况以及 2024 年 度的合并及公司经营成果和现金流量。 二、形成审计意见的基础 审计报告 我们按照中国注册会计师审计准则的规定执行了审计工作。审计报告的 "注册会计师对财务报表审计的责任"部分进一步阐述了我们在这些准则下的 责任。按照中国注册会计师职业道德守则，我们独立于东望时代公司，并履行 了职业道德方面的其他责任。我们相信，我们获取的审计证据是充分、适当的， 为发表审计意见提供了基础。 | 合并及公司资产负债表 | 1-2 | | --- | --- | | 合并及公司利润表 | 3 | | 合并及公司现金 ...

Financial Performance - The company reported a net loss of 366.92 million yuan attributable to shareholders for the year 2024[6]. - The net profit attributable to shareholders of the listed company was -366.92 million RMB in 2024, a decrease of 423.95% compared to the previous year[22]. - The basic earnings per share for 2024 was -0.45 RMB, reflecting a decline of 421.43% from 0.14 RMB in 2023[23]. - The total assets decreased by 13.73% to 2.99 billion RMB at the end of 2024 compared to the previous year[22]. - The operating cash flow net amount for 2024 was 106.38 million RMB, a decrease of 48.06% from the previous year[22]. - The company achieved operating revenue of 447.46 million RMB, representing a 9.62% increase compared to the same period last year[43]. - The company reported a quarterly revenue of 211.91 million RMB in Q4 2024, contributing to the overall annual growth[24]. - The weighted average return on net assets was -13.16% in 2024, a decrease of 16.97 percentage points from the previous year[23]. - The company reported a significant increase in sales expenses by 35.27% to 10.15 million RMB, driven by business expansion efforts[44]. - The company experienced a net cash outflow from investment activities of 454.61 million RMB, primarily due to guarantee compensation[44]. Governance and Management - The board has proposed no cash profit distribution or capital reserve transfer to maintain healthy cash flow and sustainable development[6]. - The company emphasizes the importance of maintaining the accuracy and completeness of its financial reports, as stated by its management[5]. - The board of directors consists of 8 members, including 3 independent directors, ensuring a balanced governance structure[80]. - The company has implemented a transparent performance evaluation and incentive mechanism for directors and senior management to enhance scientific management practices[81]. - The company has a structured process for determining the remuneration of its directors and senior management, ensuring compliance with internal policies[92]. - The company has implemented a new governance structure to enhance operational efficiency and compliance[85]. - The company has established a robust internal control system to enhance risk management and compliance, aiming for high-quality development[79]. Strategic Initiatives - The company has a commitment to sustainable development and long-term shareholder interests despite the current financial losses[6]. - The company’s future plans include addressing identified risks and enhancing operational strategies[8]. - The company aims to enhance its operational efficiency and management level through five key measures, including clarifying control boundaries and implementing regular business data analysis[31]. - The company is committed to technology innovation and value creation as part of its strategy for the "14th Five-Year Plan" development phase[32]. - The company plans to continue expanding its park life service business, which has shown growth in revenue and gross margin[46]. - The company is focusing on campus scenarios for its diversified business layout, emphasizing refined operations and innovative business incubation[38]. Risks and Challenges - The company faces potential risks related to its operational and strategic plans, which are detailed in the report[8]. - The company faces market competition risks due to the influx of enterprises in the energy-saving service industry, which may lead to declining service prices and reduced project returns[75]. - Operational risks include challenges in supply chain management and cost control, as well as potential impacts from aging equipment on water and electricity costs[76]. - The company is at risk of talent loss, particularly in technical services and payment sectors, if it fails to meet employee expectations regarding compensation and work environment[76]. Legal and Compliance Issues - The company received a warning letter from the Zhejiang Securities Regulatory Bureau on December 21, 2023, due to failure to disclose an asset evaluation report related to the transfer of land use rights, which was approved by the shareholders' meeting on July 7, 2022[96]. - The Shanghai Stock Exchange issued regulatory warnings to the company and its responsible personnel on December 11, 2023, and January 25, 2024, for the same disclosure issue[96]. - The company is currently involved in significant litigation matters, including a case where it acted as a guarantor for Guangsha Construction, which has resulted in ongoing legal proceedings[149]. - The company has provided a maximum guarantee of 20 million RMB for Guangsha Construction's debt, which has led to a lawsuit initiated by Shaoxing Bank[149]. Research and Development - Research and development expenses increased by 156.67% to 11.83 million RMB, primarily due to increased R&D projects in subsidiaries[44]. - The R&D expenditure for new products and technologies increased by 25% year-over-year, totaling 300 million yuan[85]. - The company employed 67 R&D personnel, making up 14.82% of the total workforce[55]. Shareholder Information - The total number of common shareholders as of the end of the reporting period is 29,557, an increase from 29,380 at the end of the previous month[176]. - The largest shareholder, Dongyang Dongke Digital Technology Co., Ltd., holds 224,167,118 shares, representing 26.55% of the total shares[178]. - The company has a repurchase account holding 37,857,011 shares, accounting for 4.48% of the total share capital[179]. - The controlling shareholder is Dongyang Dongke Digital Technology Co., Ltd., established on June 21, 2021[181]. Financial Position and Investments - The company has a total of 6,000.00 million RMB in new guarantees during the reporting period, excluding those to subsidiaries[164]. - The total amount of guarantees provided by the company, including those to subsidiaries, is 60,962.52 million RMB, which accounts for 23.94% of the company's net assets[164]. - The company has committed 30,000,000 RMB to a securities investment product and 162,000,000 RMB to bank wealth management products, with an expected return of 387,796.34 RMB from the securities product[169]. - The company has a guarantee of 28,100 million RMB for Hangzhou Yirong, which has also exceeded its due date but is not currently in litigation[167].

我们接受委托，审核了后附的浙江东望时代科技股份有限公司（以下简称 "东望时代公司"）管理层编制的《浙江东望时代科技股份有限公司购买资产 之业绩承诺期满减值测试报告》。 一、管理层对财务报表的责任 东望时代公司管理层的责任是按照东望时代公司与股权业务之交易各方签 订的《关于浙江正蓝节能科技股份有限公司之少数股份收购框架协议》编制减 值测试报告，并保证其内容真实、准确、完整、以及不存在虚假记载、误导性 陈述或重大遗漏。 浙江东望时代科技股份有限公司 中兴财光华审专字（2025）第 318030 号 审核报告 中兴财光华审专字（2025）第 318030 号 浙江东望时代科技股份有限公司全体股东： 中国注册会计师: 二、注册会计师的责任 我们的责任是在实施审核工作的基础上，对东望时代公司管理层编制的资 产减值测试报告发表审核意见。 我们按照《中国注册会计师其他鉴证业务准则第 3101 号一历史财务信息审 计或审阅以外的鉴证业务》的规定执行了鉴证工作。该准则要求我们遵守职业 道德守则，计划和实施鉴证工作，以对资产减值测试报告是否不存在重大错报 获取有限保证 有限保证鉴证业务所实施的程序的性质、时间较合理保证业务有所不 ...

东望时代（600052）公告，公司拟在股东大会审议通过之日起12个月内，通过集中竞价交易和大宗交易 方式出售持有的浙商银行（601916）1200万股股票资产。截至公告披露日，公司持有浙商银行1.26亿 股，持股比例0.4575%，其中7825.56万股因公司对外担保事项被法院冻结。本次交易不构成关联交易， 亦不构成重大资产重组，交易价格不低于2.6元/股。 ...

东望时代（600052）公告，2025年第一季度营收为1.32亿元，同比增长95.47%；净亏损102.87万元，去 年同期净利润7136.59万元。 ...

证券代码：600052 证券简称：东望时代 公告编号：临 2025-066 浙江东望时代科技股份有限公司 关于完成工商变更登记并换发营业执照的公告 公司已于近日完成上述事项的工商变更登记手续，并取得由浙江省市场监督 管理局换发的《营业执照》。换发后的《营业执照》基本信息如下： 统一社会信用代码：91330000704206103U 名 称：浙江东望时代科技股份有限公司 注册资本：捌亿肆仟肆佰壹拾玖万肆仟柒佰肆拾壹元 类 型：其他股份有限公司（上市） 成立日期：1993 年 7 月 13 日 法定代表人：吴凯军 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。 住 所：浙江省东阳市江北街道江滨北街 10 号 浙江东望时代科技股份有限公司（以下简称"公司"）分别于 2025 年 3 月 14 日和 2025 年 3 月 31 日召开第十二届董事会第九次会议和 2025 年第一次临时 股东大会，会议审议通过了《关于公司注册地址变更及修订<公司章程>的议案》， 具体内容详见公司在上海证券交易所官方网站（www.sse.com.cn）披露 ...

证券代码：600052 证券简称：东望时代 公告编号：临 2025-065 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： 案件所处的诉讼阶段：法院已受理，尚未开庭 上市公司所处的当事人地位：浙江东望时代科技股份有限公司（以下简 称"公司"）子公司浙江歌画文化发展有限公司（以下简称"歌画文化"）为原 告 涉案的金额：28,900,179.74 元 其他事项说明及风险提示：本次公告的诉讼案件尚未开庭审理，诉讼结 果存在不确定性。公司将持续关注相关事项的进展情况，同时根据案件实际情况 结合律师、会计师意见综合判断对公司相关报告期的损益影响，敬请投资者关注 相关风险。公司指定信息披露媒体为《中国证券报》《证券时报》《证券日报》 及上海证券交易所官方网站（www.sse.com.cn）。敬请广大投资者及时关注公司 在指定信息披露媒体上发布的公告，理性决策，注意投资风险。 一、诉讼案件的基本情况 诉讼机构名称：东阳市人民法院 原告：浙江歌画文化发展有限公司 浙江东望时代科技股份有限公司 关于子公司提起诉讼暨关联交易的进展 ...

证券代码：600052 证券简称：东望时代 公告编号：临 2025-064 浙江东望时代科技股份有限公司 关于公司诉讼事项的进展公告 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法律责任。 重要内容提示： 1、本次公告的追偿权案件已进入执行阶段，浙江东望时代科技股份有限公 司（以下简称"公司"）将持续关注案件的进展情况，根据案件实际执行情况同 时结合律师、会计师意见综合判断案件对公司相关报告期损益的影响。敬请投资 者关注相关风险。 2、公司将持续关注相关事项的进展情况，并根据相关法律法规要求及时履 行信息披露义务。公司指定信息披露媒体为《中国证券报》《证券时报》《证券 日报》及上海证券交易所官方网站（www.sse.com.cn）。敬请广大投资者及时关 注公司在指定信息披露媒体上发布的公告，理性决策，注意投资风险。 一、案件的基本情况 公司为浙江寰宇能源集团有限公司（以下简称"寰宇能源"）在北银金融租 赁有限公司 20,000 万元债务提供保证担保，该笔担保已进入执行阶段。2024 年 9 月，因该担保案件的执行，公司银行账户内的 6 ...