| | | | | 一、审计报告……………………………………………………… 第 1—7 页 | | --- | --- | | | 二、财务报表……………………………………………………… 第 8—17 页 | | | （一） 合并资产负债表………………………………………… 第 8 页 | | | （二） 母公司资产负债表……………………………………… 第 9 页 | | | （三） 合并利润表………………………………………………第 10 页 | | | （四） 母公司利润表……………………………………………第 11 页 | | | （五） 合并现金流量表…………………………………………第 12 页 | | | （六） 母公司现金流量表………………………………………第 13 页 | | | （七） 合并所有者权益变动表…………………………… 第 14-15 页 | | | （八） 母公司所有者权益变动表………………………… 第 16-17 页 | | | 三、财务报表附注……………………………………………… 第 18—142 页 | | 四、 | 附件……………………………………………………… 第 143—14 ...

目 录 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 一、内部控制审计报告…………………………………………第 1—2 页 内部控制审计报告 天健审〔2025〕2-354 号 湘财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 们审计了湘财股份有限公司（以下简称湘财股份公司）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》以及《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，并评价其有效性是湘财 股份公司董事会的责任。 第 2 页 共 2 页 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，湘财股份公司于 2024 年 12 月 31 日按照《 ...

湘财股份有限公司 2024 年度独立董事述职报告（程华） 作为湘财股份有限公司（以下简称"公司"）的独立董事，本人在2024年度严 格按照《中华人民共和国公司法》（以下简称"《公司法》"）、《上市公司治理 准则》《上市公司独立董事管理办法》《上海证券交易所股票上市规则》以及《湘 财股份有限公司章程》（以下简称"《公司章程》"）、《湘财股份有限公司独立 董事制度》的规定，认真勤勉履职，充分发挥独立董事的独立作用，为维护公司整 体利益和全体股东利益努力工作。现将2024年度独立董事履职情况报告如下： 一、独立董事的基本情况 （一）个人工作履历、专业背景情况 本人于2020年8月12日被选举为公司第九届董事会独立董事，2023年12月25日被 选举为公司第十届董事会独立董事。 本人履历、专业背景如下： 程华，女，1979年出生，博士学历，注册会计师，高级会计师，中共党员。历 任财政部中国注册会计师协会高级会计师，现任财政部会计准则委员会高级会计师、 山东步长制药股份有限公司独立董事、悦康药业集团股份有限公司独立董事、公司 独立董事。 （二）是否存在影响独立性的情况说明 本人任职符合《上市公司独立董事管理办法》第六条 ...

湘财股份有限公司 2024 年度独立董事述职报告（马理） 作为湘财股份有限公司（以下简称"公司"）的独立董事，本人在2024年度严 格按照《中华人民共和国公司法》（以下简称"《公司法》"）、《上市公司治理 准则》《上市公司独立董事管理办法》《上海证券交易所股票上市规则》等以及《湘 财股份有限公司章程》（以下简称"《公司章程》"）、《湘财股份有限公司独立 董事制度》的规定，认真勤勉履职，充分发挥独立董事的独立作用，为维护公司整 体利益和全体股东利益努力工作。现将2024年度独立董事履职情况报告如下： （二）是否存在影响独立性的情况说明 本人任职符合《上市公司独立董事管理办法》第六条规定的独立董事必须保持 独立性要求。本人不存在其他法律法规、中国证监会、上海证券交易所认定不具备 独立性的情形。 综上，本人不存在法律法规及《公司章程》《湘财股份有限公司独立董事制度》 等规定认定的影响独立性的情况。 二、独立董事年度履职概况 一、独立董事的基本情况 （一）参加会议情况及履职情况 （一）个人工作履历、专业背景情况 2024年，本人积极参加了公司召开的所有董事会，严格按照法律法规，本着勤 勉尽责的态度，独立、审慎地行使独 ...

湘财股份有限公司 2024 年度独立董事述职报告（韩灵丽） 作为湘财股份有限公司（以下简称"公司"）的独立董事，本人在2024年度严 格按照《中华人民共和国公司法》（以下简称"《公司法》"）、《上市公司治理 准则》《上市公司独立董事管理办法》《上海证券交易所股票上市规则》等以及《湘 财股份有限公司章程》（以下简称"《公司章程》"）、《湘财股份有限公司独立 董事制度》的规定，认真勤勉履职，充分发挥独立董事的独立作用，为维护公司整 体利益和全体股东利益努力工作。现将2024年度独立董事履职情况报告如下： 一、 独立董事的基本情况 （一）个人工作履历、专业背景情况 本人于2022年8月1日被选举为公司第九届董事会独立董事，2023年12月25日被 选举为公司第十届董事会独立董事。 本人履历、专业背景如下： 韩灵丽，女，1963年出生，博士研究生，中国民主同盟盟员，曾任浙江财经大 学法学院院长、浙江财经大学经济与社会发展研究院院长、浙江财经大学土地与城 乡发展研究院城乡一体化法制研究中心主任；现兼任中国财税法学研究会常务理事、 中国经济法学研究会理事、浙江省法学会理事、杭州和泰机电股份有限公司独立董 事、英洛华科技股 ...

Financial Performance - The total operating revenue for 2024 was CNY 2.19 billion, a decrease of 5.56% compared to 2023[22]. - The net profit attributable to shareholders was CNY 109.17 million, down 8.59% from the previous year[22]. - The net profit after deducting non-recurring gains and losses increased by 152.92% to CNY 227.28 million[22]. - The cash flow from operating activities reached CNY 5.81 billion, a significant increase compared to the previous year[22]. - The basic earnings per share decreased by 8.61% to CNY 0.0382, while the diluted earnings per share remained the same[22]. - The weighted average return on equity decreased by 0.0845 percentage points to 0.9223%[22]. - The company recorded a significant increase in net profit from Xiangcai Securities, which reached CNY 416 million, up 82.47% from CNY 228 million[24]. - The company faced a substantial impact on net profit due to a provision for litigation amounting to CNY 233.40 million[24]. - The company's total assets reached RMB 38.560 billion by the end of 2024, an increase of 16.70% from the beginning of the year, while net assets attributable to shareholders decreased by 0.45% to RMB 11.823 billion[34]. Shareholder Returns - The company implemented a share buyback amounting to RMB 44.29 million, which accounts for 40.57% of the net profit attributable to shareholders for the year[6]. - For the fiscal year 2024, the company has decided not to distribute profits or increase capital reserves, focusing on sustainable development[6]. - The company plans to distribute a cash dividend of 0.35 RMB per 10 shares, totaling approximately 99.97 million RMB, based on a total share capital of 2,859,187,743 shares[187]. - The cumulative cash dividend amount over the last three fiscal years is approximately 297.25 million RMB[190]. - The company has not proposed a cash profit distribution plan for 2024, citing strategic development and future funding needs[189]. Compliance and Governance - The company received a standard unqualified audit report from Tianjian Accounting Firm, ensuring the accuracy and completeness of the financial report[5]. - The company has no non-operating fund occupation by controlling shareholders or related parties, ensuring financial integrity[8]. - The company’s compliance risk management system has been rated "A" by the China Securities Regulatory Commission for three consecutive years since 2022, ensuring stable development[65]. - The company has established a modern corporate governance structure, ensuring separation of decision-making, supervision, and execution[154]. - The company has established several specialized committees, including the audit, nomination, and compensation committees, to enhance governance and strategic oversight[172]. Risk Management - The company is aware of potential risks in its management and operations, which are detailed in the report's risk analysis section[9]. - The company has established a comprehensive anti-money laundering risk management framework, integrating it into its overall risk management system[141]. - The company has implemented a series of measures to enhance anti-money laundering efforts, including upgrading monitoring systems and conducting regular risk assessments[141]. - Credit risk management will be a priority, with measures in place to mitigate potential risks from various business activities[130]. - The company will implement a series of measures, including system and process management, to prevent potential credit risks during business operations[131]. Strategic Development - The company has a strategic focus on future development, although specific commitments are not guaranteed, highlighting the importance of risk awareness for investors[7]. - The company plans to merge with Dazhihui through a share exchange, aiming to integrate product, technology, and traffic advantages with its operational capabilities[52]. - The company is focusing on building a wealth management ecosystem driven by intelligent investment advisory services, enhancing collaboration across various business lines[64]. - The company plans to focus on a development strategy of "finance + industry + investment" by 2025, aiming to improve operational management and deliver good performance to shareholders[117]. - The company aims to enhance its professional service capabilities, focusing on investment advisory, asset allocation, investment management, and comprehensive service capabilities to strengthen core competitiveness[121]. Operational Efficiency - The company implemented a refined cost management system to effectively control operating costs and improve operational efficiency[34]. - The company has established a performance assessment management system to enhance employee motivation and operational efficiency[183]. - The company has enhanced its internal control system and risk management framework during the reporting period[196]. - The company will optimize internal support services to enhance collaboration between front and back office departments, providing comprehensive support for business development[123]. - The company is committed to transparency and accountability, as evidenced by the approval of various reports, including the internal control evaluation report and the social responsibility report[169]. Subsidiary Performance - The subsidiary Xiangcai Securities reported an operating revenue of CNY 1.76 billion, an increase of 11.14% year-on-year[23]. - The subsidiary, Xiangcai Securities, reported total revenue of RMB 1.650 billion in 2024, an increase of 11.14% year-on-year, and a net profit attributable to the parent company of RMB 243 million, a slight decrease of 0.26%[35]. - The net profit attributable to shareholders after deducting non-recurring gains and losses for Xiangcai Securities was RMB 416 million, reflecting a significant increase of 82.47% year-on-year[35]. - Xiangcai Securities launched over 15 important versions of its self-developed system, enhancing customer service capabilities and expanding client outreach[39]. - In 2024, Xiangcai Securities' brokerage business revenue reached RMB 769.65 million, a year-on-year increase of 13.41%[43]. Market Trends - The average daily trading volume in the A-share market reached RMB 1.06 trillion in 2024, representing a year-on-year growth of 21.2%[36]. - The securities industry is experiencing profound changes, with increasing competition and a downward trend in commission rates, while wealth management and financial technology are key growth areas[116]. - The overall operating income of 150 securities firms in 2024 was 451.17 billion yuan, with securities investment income contributing 174.07 billion yuan (38.58%) and agency trading income contributing 115.15 billion yuan (25.52%)[56]. - The company is strategically positioned to benefit from policy incentives and business innovations, which are expected to drive industry recovery in 2025[57]. - The company reported a maximum loss exposure of approximately ¥44.43 million for trading financial assets at the end of the period[115].

Financial Performance - Total operating income for Q1 2025 was CNY 621,109,611.23, an increase of 5.44% compared to CNY 589,077,051.80 in the same period last year[5]. - Operating revenue decreased by 30.43% to CNY 134,603,430.68 from CNY 193,476,017.48 year-on-year[5]. - Net profit attributable to shareholders decreased by 45.75% to CNY 49,167,893.85 from CNY 90,634,579.11 in the previous year[5]. - Basic earnings per share fell by 45.74% to CNY 0.0172 from CNY 0.0317 year-on-year[6]. - The net profit for Q1 2025 was CNY 48,401,202.76, a decrease of 45.5% compared to CNY 88,659,554.55 in Q1 2024[23]. - The total comprehensive income attributable to the parent company was CNY 41,381,670.35, down from CNY 109,857,046.27 in the same period last year, representing a decline of 62.4%[24]. - The total profit for Q1 2025 was CNY 73,696,801.96, down 34.4% from CNY 112,382,760.25 in Q1 2024[23]. Cash Flow and Assets - Cash flow from operating activities showed a significant decline, with a net outflow of CNY 750,729,679.35 compared to a net inflow of CNY 2,046,520,565.43 in the same period last year, a decrease of 136.68%[5][8]. - The company reported a total cash inflow from operating activities of CNY 2,593,202,043.18, significantly lower than CNY 5,524,672,689.29 in the previous year[25]. - As of March 31, 2025, the company's cash and cash equivalents amounted to RMB 12,793,398,955.16, a decrease from RMB 12,943,090,861.16 as of December 31, 2024, reflecting a decline of approximately 1.16%[17]. - The company’s cash and cash equivalents decreased to CNY 31,079,634,137.10 from CNY 31,635,717,484.49, a decline of approximately 1.8%[18]. - The total cash and cash equivalents at the end of Q1 2025 were CNY 16,432,578,701.45, compared to CNY 14,370,237,751.23 at the end of Q1 2024, indicating an increase of 14.4%[27]. Shareholder Information - The number of ordinary shareholders at the end of the reporting period was 91,214[9]. - The largest shareholder, New Lake Holdings Co., Ltd., held 24.13% of the shares, amounting to 689,855,361 shares[10]. - The company has not reported any changes in the top 10 shareholders or the top 10 unrestricted circulating shareholders due to securities lending or borrowing activities[12]. Liabilities and Equity - Total liabilities increased to CNY 26,813,871,212.57 from CNY 26,716,554,660.29, showing a rise of approximately 0.4%[19]. - The equity attributable to shareholders rose to CNY 11,863,340,050.76 from CNY 11,823,145,632.38, marking an increase of about 0.3%[19]. - The company’s total liabilities to equity ratio was approximately 2.26, indicating a leverage level that may require monitoring[19]. Operational Metrics - Total operating costs for Q1 2025 were CNY 591,341,301.23, down from CNY 656,646,588.68 in Q1 2024, indicating a reduction of approximately 9.9%[22]. - Interest income decreased to CNY 213,486,950.31 in Q1 2025 from CNY 220,567,290.47 in Q1 2024, a decline of about 3.9%[22]. - The company reported a net investment income of CNY 46,341,729.73 in Q1 2025, compared to CNY 79,671,926.40 in Q1 2024, reflecting a decrease of about 41.8%[22]. - Revenue from sales of goods and services received cash of CNY 171,814,131.06, down 13.8% from CNY 199,378,582.92 in Q1 2024[25]. Other Financial Activities - The company plans to conduct a share repurchase program with a total fund of no less than RMB 80 million and no more than RMB 160 million, with a maximum repurchase price of RMB 10.04 per share[13]. - As of March 31, 2025, the company had repurchased a total of 6,943,700 shares, accounting for 0.24% of the total share capital, with a total expenditure of RMB 44,290,000[14]. - The company is in the process of a merger with Shanghai Dazhihui Co., Ltd., which involves issuing A-shares to shareholders of Shanghai Dazhihui and raising supporting funds[12]. - The company incurred asset impairment losses of CNY 33,477.83 in Q1 2025, compared to CNY 997,974.36 in Q1 2024[23]. - The company reported a significant increase in cash outflows related to financing activities, totaling CNY 455,135,362.28 in Q1 2025, compared to CNY 936,959,449.90 in Q1 2024[27].

湘财股份有限公司董事会审计委员会 关于天健会计师事务所 2024 年度审计工作 的总结报告 二、年审会计师遵守职业道德基本原则情况 1、独立性 天健会计师事务所所有职员未在本公司任职，并未获取除法定审计必要费 用外的任何现金及其他任何形式经济利益；天健会计师事务所与本公司之间不存 在直接或者间接的相互投资情况，也不存在密切的经营关系；审计小组成员和公 司决策层之间不存在关联关系。 在本次审计工作中，会计师事务所及审计成员始终保持了形式上和实质上 的双重独立，遵守了职业道德基本原则中关于保持独立性的要求。 2025 年 1 月 2 日至 1 月 25 日，天健会计师事务所（特殊普通合伙）（以下 简称"天健会计师事务所"）对本公司 2024 年度财务报告进行了审计，并于 2025 年 3 月 15 日形成了初步审计意见。在天健会计师事务所审计期间，董事会审计 委员会与会计师事务所进行了充分的沟通，并对本公司 2024 年度财务报告进行 了审阅，现对天健会计师事务所 2024 年度的审计工作总结及审计委员会履行监 督职责情况报告如下： 一、审计工作基本情况 2024 年 12 月 13 日，天健会计师事务所与本公司 ...

关于我们 公司代码：600095 公司简称：湘财股份 湘财股份有限公司 2024 年度社会责任报告 湘财股份有限公司（股票简称：湘财股份，股票代码：600095） 成立于 1994 年，并于 1997 年在上海证券交易所主板上市，2020 年， 公司发行股份购买湘财证券股份有限公司，公司主营业务转型证券 服务业。目前公司持有湘财证券 100%股份，持有上海大智慧股份有 限公司（601519.SH）10.80%股份，拥有证券、实业、投资三大业务 板块。 公司全资子公司湘财证券成立于 1996 年 8 月，是资深的全国性 综合类券商，拥有经纪、自营、保荐承销、资产管理、融资融券、 财务顾问、证券投资基金销售等全方位的证券业务资质，在全国设 有 4 家业务分公司、4 家区域分公司和 67 家证券营业部，业务覆盖 我国主要经济发达地区，为机构和个人客户提供多元化的证券金融 服务。湘财证券还下设两家全资子公司湘财基金（公募基金）和金 泰富资本（另类投资）。十余年来，湘财证券在金融科技领域的自 主研发创新从未停歇，并持续与金融科技行业龙头企业开展广泛而 深入的战略合作。 公司自成立以来，经过二十余年的发展，产业规模不断扩 ...