上海创兴资源开发股份有限公司 中兴财光华审专字（2025）第 223013 号 内部控制审计报告 中兴财光华审专字(2025)第223013号 上海创兴资源开发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, 我们审计了上海创兴资源开发股份有限公司(以下简称"创兴资源"或"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 性是创兴资源董事会的责任。 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,创兴资源于2024年12月31日按照《企 ...

关于上海创兴资源开发股份有限公司 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：上海创兴资源开发股份有限公司 审计单位：中兴财光华会计师事务所（特殊普通合伙） 关于上海创兴资源开发股份有限公司 2024 年度非经营性资金占用及 其他关联资金往来情况的专项说明 中兴财光华审专字(2025) 第 223010 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 报告编码:京25WXFOW 目 录 关于上海创兴资源开发股份有限公司 2024 年度 非经营性资金占用及其他关联资金往来情况的 专项说明 上海创兴资源开发股份有限公司 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 关于上海创兴资源开发股份有限公司 2024年度非经营性资金占用及 其他关联资金往来情况的专项说明 中兴财光华审专字(2025)第 223010 号 上海创兴资源开发股份有限公司全体股东: 我们接受上海创兴资源开发股份有限公司(以下简称"创兴资源"或"公司") 委托,根据中国注册会计师执业准则审计了上海创 ...

关于上海创兴资源开发股份有限公司 2024 年度营业收入 扣除事项的专项核查意见 中兴财光华审专字(2025)第 223011 号 .您可使用手机"扫一扣"或进入"注册会计师行业统一监管平台（http://ac.mpf.gos.go.）"进行个 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://ace.mof.gov.co）"进行个行业 。 " 目 录 关于上海创兴资源开发股份有限公司 2024 年 度营业收入扣除事项的专项核查意见 === 上海创兴资源开发股份有限公司 2024 年度营 业收入扣除情况表 一、管理层的责任 创兴资源管理层负责按照《上海证券交易所股票上市规则(2024年4月 修订)》和《上海证券交易所上市公司自律监管指南第2号 -- 业务办理(2024 年 5月修订)》的规定编制营业收入扣除情况表,并设计、执行和维护必要的 内部控制,以使营业收入扣除情况表不存在由于舞弊或错误导致的重大错报。 二、注册会计师的责任 我们的责任是在执行核查工作的基础上对营业收入扣除情况表发表专项 核查意见。我们按照中国注册会计师审计准则的规定执行核查工作。中国注 册会计师审计准则要求我们遵守 ...

关于上海创兴资源开发股份有限公司 2024年度财务报表无保留意见审计报告中与持续 经营相关的重大不确定性段及强调事项段涉及事 项的专项说明 中兴财光华审专字（2025）第 223014 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://ac.mo.gov.org/_ 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://ac.mof.gov.or）" 【 关于上海创兴资源开发股份有限公司 2024年度财务报表无保留意见审计报告中与持续经营相关的 重大不确定性段及强调事项段涉及事项的专项说明 一、关于与持续经营相关的重大不确定性 (一)与持续经营相关的重大不确定性段涉及的事项 我们提醒财务报表使用者关注,如财务报表附注二、2所述,创兴资源连续 两年亏损且亏损金额增幅加大,2024年发生净亏损 193,884,912.44元,2020-2024 年度经营活动产生的现金流量净额连续 5年为负,且于 2024年 12月 31日,创 兴资源现金及现金等价物仅 3,540,940.37元,流动负债高于流动资产 88,725,715.54 元。这些事项或情况,连同财务报表附 ...

Financial Performance - The company reported a net profit attributable to shareholders of -193,384,912.44 yuan for 2024, a significant decline compared to -21,135,186.75 yuan in 2023[6]. - Total revenue for 2024 was 84,012,991.91 yuan, representing a decrease of 35.53% from 130,309,402.01 yuan in 2023[22]. - The net profit excluding non-recurring gains and losses was -193,236,774.66 yuan, compared to -20,538,270.83 yuan in the previous year[22]. - The company will not distribute profits or increase capital reserves for the year 2024 due to negative distributable profits of -511,482,395.75 yuan[6]. - The company’s total revenue for 2024 was significantly lower than the 263,654,573.63 yuan reported in 2022, indicating a downward trend[22]. - The net cash flow from operating activities for the period was -6,782,924.04 RMB, a decrease from -34,139,029.12 RMB in the previous year[23]. - The net assets attributable to shareholders decreased by 65.11% to 103,564,231.14 RMB compared to 296,796,236.00 RMB in the previous year[23]. - Total assets decreased by 20.64% to 572,427,808.91 RMB from 721,267,115.37 RMB in the previous year[23]. - Basic earnings per share for 2024 was -0.455 RMB, compared to -0.050 RMB in 2023[24]. - The weighted average return on equity dropped to -96.61%, a decrease of 89.73 percentage points from -6.88% in the previous year[24]. Business Operations - Revenue from the construction decoration business was 64,588,600 RMB, down 46.97% year-on-year[34]. - The mobile information service business generated revenue of 19,424,400 RMB during the reporting period[34]. - The company reported a total of 169,982,700 RMB in credit impairment losses related to the construction decoration business, which was a major factor in the overall loss for the period[34]. - The company has not yet realized revenue from its computing power service business, despite increased R&D investment[34]. - The construction decoration industry continues to face challenges due to changes in the real estate market and stricter environmental policies[35]. - The company achieved an operating revenue of 84.01 million RMB, representing a year-on-year decline of 35.53%[41]. - Operating costs decreased by 43.53% year-on-year, totaling 61.91 million RMB, primarily due to reduced engineering volume in the construction decoration business[41]. - The construction decoration business generated revenue of 64.59 million RMB, down 46.97% year-on-year, with a gross margin of 11.61%[45]. - The software and information technology services segment reported revenue of 19.42 million RMB, an increase of 128% year-on-year, with a gross margin of 75.19%[45]. Financial Management - The company has emphasized the existence of significant uncertainties regarding its ability to continue as a going concern, as noted in the audit report[5]. - The company has detailed risk factors in the management discussion and analysis section of the report[9]. - The company is focusing on expanding its capabilities in mobile information services, including smart messaging and intelligent voice calling, to drive future growth[38]. - The company will continue to strengthen accounts receivable collection and risk management measures[74]. - The company has a total of CNY 667,833.36 in bank deposits that are subject to judicial freeze[59]. - The company has provided guarantees totaling RMB 40 million, which accounts for 38.62% of the company's net assets[155]. - The company has a total guarantee amount of RMB 40 million, including guarantees to subsidiaries[155]. - The company has reported a significant reduction in cash reserves, indicating potential liquidity challenges moving forward[192]. Corporate Governance - The company has not engaged in any non-operating fund occupation by controlling shareholders or related parties[8]. - There are no violations of decision-making procedures regarding external guarantees[9]. - The company maintains independence from its controlling shareholders in terms of assets, personnel, finance, and business operations[84]. - The company completed 1 project during the reporting period, with a total value of RMB 18,186.27 million[64]. - The company is preparing to hold its first extraordinary general meeting of 2024, with a board vote of 4 in favor and 1 against, indicating some dissent regarding the timing or necessity of the meeting[104]. - The board's resolutions included a proposal to revise the management system for subsidiaries, which faced opposition from non-independent director Tong Xin due to inconsistencies with previous agreements[105]. - The company has not faced any penalties from securities regulatory authorities in the past three years[96]. - The company has not reported any major changes in business, products, or services during the reporting period[48]. Shareholder Information - The controlling shareholder holds 101,664,147 shares, accounting for 23.90% of the total share capital, which are all judicially frozen[75]. - A judicial auction of 67,000,000 shares, representing 15.75% of the total share capital, is scheduled for May 27-28, 2025[75]. - The company has a total of 31,556 ordinary shareholders as of the end of the reporting period, an increase from 30,598 at the end of the previous month[160]. - The largest shareholder plans to transfer 34,664,147 shares, which is 8.15% of the total share capital, under a share transfer agreement[164]. - The company has not experienced any significant non-compliance issues or penalties against its directors and senior management[149]. Legal and Regulatory Matters - The actual controller of the company, Yu Zengyun, is under criminal investigation for suspected fundraising fraud, which may impact the company's operations[148]. - The company has not received further updates regarding the legal matters involving the actual controller as of the annual report disclosure date[150]. - The company has no major litigation or arbitration matters reported during the year[147]. - The company has not disclosed any environmental protection investments during the reporting period[129]. - No measures were taken to reduce carbon emissions during the reporting period[130]. Future Outlook - The company plans to enhance risk control and market assessment while exploring new business development channels[73]. - The company aims to improve cost management and enhance profitability in its operational strategy[74]. - The digital economy is driving the growth of the software and information technology service industry, supported by national policies[72]. - The company is exploring potential acquisitions to bolster its product offerings and market reach, with a budget of $200 million allocated for this purpose[88].

Financial Performance - The company's operating revenue for Q1 2025 was CNY 247,742.87, a decrease of 97.83% compared to the same period last year[4] - The net profit attributable to shareholders was a loss of CNY 5,290,864.91, representing a decline of 311.83% year-on-year[4] - Basic earnings per share decreased by 300.00% to -0.012 CNY per share[5] - The decline in operating revenue was primarily due to a significant decrease in the scale of construction decoration and software and information technology services[8] - The company reported a revenue of RMB 84.01 million for the fiscal year 2024, with a net loss attributable to shareholders of RMB 193.38 million[14] - The company has experienced continuous losses for two consecutive years, with a net loss of RMB 193.38 million in 2024, and negative cash flow from operating activities for five consecutive years[14] - Total operating revenue for Q1 2025 was CNY 247,742.87, a significant decrease from CNY 11,409,404.80 in Q1 2024[22] - Net profit for Q1 2025 was a loss of CNY 5,290,864.91, compared to a profit of CNY 2,497,688.45 in Q1 2024[23] - Operating profit for Q1 2025 was a loss of CNY 4,794,004.79, while Q1 2024 showed a profit of CNY 3,575,221.62[23] Cash Flow and Assets - The company's cash flow from operating activities was a net outflow of CNY 4,205,516.78, compared to an outflow of CNY 19,303,875.28 in the same period last year[4] - The company's cash and cash equivalents decreased by 50.31% due to payments for procurement[8] - As of March 31, 2025, the company's cash and cash equivalents were RMB 2.09 million, a decrease from RMB 4.21 million at the end of 2024[17] - The total current assets decreased from RMB 379.80 million at the end of 2024 to RMB 350.32 million as of March 31, 2025[17] - The total liabilities as of the reporting date were CNY 442,293,886.27, compared to CNY 468,863,577.77 in the previous period[19] - Total assets amounted to CNY 540,575,352.50, down from CNY 572,427,808.91 in the previous period[19] - The ending cash and cash equivalents balance was $1,422,014.33, down from $4,386,360.27 in the previous period[29] Investments and Liabilities - The company reported a 3,852,935.77 CNY increase in non-operating income, mainly from receiving construction project warranty deposits from suppliers[8] - Contract liabilities increased by 57.09% due to an increase in advance payments from customers[8] - The company provided guarantees for its wholly-owned subsidiary, with a guarantee balance of RMB 48.73 million, representing 47.05% of the company's net assets[15] - The company has one overdue guarantee related to its subsidiary, which has not repaid its bank loans on time[15] - The company's long-term equity investments increased from RMB 98.43 million at the end of 2024 to RMB 102.00 million as of March 31, 2025[17] Risks and Future Outlook - The controlling shareholder, Zhejiang Huqiao Industrial Co., Ltd., may undergo a change in control due to a judicial auction of 67 million shares, which constitutes 15.75% of the total share capital[12] - The company is at risk of being delisted due to negative net profit and revenue below RMB 300 million, as per stock listing rules[14] - The company has a significant uncertainty regarding its ability to continue as a going concern, as highlighted by its auditor[14] - The company plans to implement new accounting standards starting from 2025, which may affect the financial statements[29] Operating Costs and Expenses - Total operating costs for Q1 2025 were CNY 6,765,820.17, down from CNY 12,799,387.94 in Q1 2024[22] - Cash received from sales of goods and services in Q1 2025 was CNY 28,095,942.42, down from CNY 42,027,660.33 in Q1 2024[27] - Research and development expenses for Q1 2025 were CNY 482,328.00, compared to CNY 666,774.36 in Q1 2024[23] - Financial expenses in Q1 2025 totaled CNY 657,191.53, an increase from CNY 459,901.29 in Q1 2024[23] - The company reported a credit impairment loss of CNY 1,310,027.40 in Q1 2025, down from CNY 5,117,653.35 in Q1 2024[23] - Total cash outflow from operating activities reached $32,477,872.89, compared to $81,617,406.34 in the previous period[28] - Cash paid to employees was $3,580,498.54, a decrease from $5,657,177.11 previously[28] - Cash paid for taxes was $163,009.88, down from $774,998.75 in the previous period[28]

截至 2025 年 4 月 28 日，公司对外担保逾期情况为 1 笔，对外担保债务逾期 金额约为 379.11 万元。 二、独立意见 我们认为：公司严格执行《上海证券交易所股票上市规则》及有关法律、法 规及《公司章程》关于对外担保的规定，不存在损害公司及全体股东尤其是中小 股东权益的情况。 上海创兴资源开发股份有限公司 独立董事：方友萍、张亮 2025 年 4 月 28 日 上海创兴资源开发股份有限公司独立董事 关于对外担保情况的专项说明及独立意见 根据中国证监会《上市公司监管指引 8 号——上市公司资金往来、对外担保 的监管要求》的有关规定，以及《上市公司独立董事规则》、《上市公司治理准 则》等相关法律法规的要求，作为上海创兴资源开发股份有限公司（以下简称"公 司"）的独立董事，我们本着对公司及全体股东负责的态度，对公司截至 2024 年 12 月 31 日的对外担保情况进行了认真核查，基于独立、客观判断原则，发表 专项说明和独立意见如下： 一、专项说明 公司严格遵守相关法律法规和《公司章程》的规定，控制对外担保事项。报 告期内，公司对全资子公司交替（杭州）数字科技有限公司（以下简称"交替科 技"）担保的发 ...

上海创兴资源开发股份有限公司 2024年度独立董事述职报告 （方友萍） 本人作为上海创兴资源开发股份有限公司（以下简称"公司"）第九届董事 会的独立董事，在任职期间严格按照《中华人民共和国公司法》、《中华人民共和 国证券法》、《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》、 《上海证券交易所上市公司自律监管指引第 1 号——规范运作》等相关法律法 规、规范性文件及《公司章程》、公司《独立董事制度》的相关规定，本着恪尽 职守、勤勉尽责的态度，认真对待公司召开的历次会议，审慎审议各项议案，维 护公司和全体股东的合法权益，对促进公司科学决策、规范运作和高质量发展起 到了积极作用。现就 2024 年度履行独立董事职责的情况汇报如下： 一、 独立董事的基本情况 报告期内，本人担任公司第九届董事会独立董事，任期自2023年5月31日起， 至第九届董事会任期结束为止。 （一）个人履历 方友萍，1963 年出生，本科学历。高级会计师、中国注册会计师。历任浙 江东方会计师事务所有限公司高级经理、浙江岳华会计师事务所有限公司总经 理、中天运会计师事务所有限公司杭州分所副所长等，2015 年至今，任浙江正 大会计师事 ...

上海创兴资源开发股份有限公司 2024年度独立董事述职报告 （张亮） 本人作为上海创兴资源开发股份有限公司（以下简称"公司"）第九届董事 会的独立董事，在 2024 年度任职期间，严格按照《中华人民共和国公司法》、《中 华人民共和国证券法》、《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》、《上海证券交易所上市公司自律监管指引第 1 号——规范运作》等相关 法律法规、规范性文件及《公司章程》、公司《独立董事制度》的相关要求，忠 实履行独立董事的职责，积极出席公司召开的各项会议，本着维护公司及全体股 东利益的原则，勤勉尽责审阅各项议案，审慎行使独立董事权利，持续关注公司 关联交易、内部控制等重要事项进展情况，对公司董事会审议的重大事项发表独 立意见，充分发挥本人的独立性和专业性。现就 2024 年度履行独立董事职责的 情况汇报如下： 一、 独立董事的基本情况 报告期内，本人担任公司第九届董事会独立董事，任期自2023年5月31日起， 至第九届董事会任期结束为止。 （一）个人履历 张亮，1980 年出生，北京大学法律硕士。荣获 2013 年度中国杰出知识产权 经理人，担任中国科技新闻学会大数据与科技 ...

对董事会关于公司 2024 年度非标准审计意见涉及事项的专项说明 的意见 中兴财光华会计师事务所（特殊普通合伙）（以下简称"中兴财光华"）对上 海创兴资源开发股份有限公司（以下简称"公司"或"创兴资源"）2024 年度财务 报表出具了带与持续经营相关的重大不确定性段及强调事项段的无保留意见的 审计报告（审计报告编号：中兴财光华审会字(2025)第 223019 号），根据《公开 发行证券的公司信息披露编报规则第 14 号——非标准审计意见及其涉及事项 的处理》《上海证券交易所股票上市规则》等相关规定，公司董事会就上述意见 涉及事项出具了《董事会关于公司 2024 年度非标准审计意见涉及事项的专项说 明》，独立董事对上述专项说明发表意见如下： 独立董事同意《董事会关于公司 2024 年度非标准审计意见涉及事项的专项 说明》，公司应持续推进相关应对措施，切实维护公司及全体股东，特别是中小 股东的合法权益。 上海创兴资源开发股份有限公司 独立董事：方友萍、张亮 2025 年 4 月 28 日 上海创兴资源开发股份有限公司独立董事 ...