山西科新发展股份有限公司董事会审计委员会 对 2024 年度会计师事务所履行监督职责情况的报告 2、2025 年 2 月 19 日，公司第十届董事会审计委员会召开 2025 年第一次会议，经认真审阅公司财务部提交的 2024 年年度财务报表， 审计委员会同意向年审机构提供公司财务报表，以此为基础开展2024 年度财务报表审计工作，并为公司出具相应的审计意见。 山西科新发展股份有限公司（以下简称"公司"）聘请北京德皓 国际会计师事务所（特殊普通合伙）（以下简称"德皓所"）作为公司 2024 年度财务报告审计和内部控制审计机构。根据财政部、国务院 国有资产监督管理委员会、中国证券监督管理委员会颁布的《国有企 业、上市公司选聘会计师事务所管理办法》，公司董事会审计委员会 本着勤勉尽责的原则，恪尽职守，认真履职。现将对德皓所履行监督 职责的情况汇报如下： 一、会计师事务所基本情况 德皓所成立于 2008 年 12 月 8 日，注册地址为北京市西城区阜成 门外大街 31 号 5 层 519A，首席合伙人为杨雄。截止 2024 年末，德 皓所拥有合伙人 66 名，注册会计师 300 名，签署过证券服务业务审 计报告的注册 ...

公司代码：600234 公司简称：*ST 科新 公司内部控制的目标是合理保证经营管理合法合规、资产安全、财务报告及相关信息真实完整，提 高经营效率和效果，促进实现发展战略。由于内部控制存在的固有局限性，故仅能为实现上述目标提供 合理保证。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， 根据内部控制评价结果推测未来内部控制的有效性具有一定的风险。 二. 内部控制评价结论 1. 公司于内部控制评价报告基准日，是否存在财务报告内部控制重大缺陷 □是 √否 2. 财务报告内部控制评价结论 山西科新发展股份有限公司 2024年度内部控制评价报告 山西科新发展股份有限公司全体股东： 根据《企业内部控制基本规范》及其配套指引的规定和其他内部控制监管要求（以下简称企业内部 控制规范体系），结合本公司（以下简称公司）内部控制制度和评价办法，在内部控制日常监督和专项 监督的基础上，我们对公司2024年12月31日（内部控制评价报告基准日）的内部控制有效性进行了评价。 一. 重要声明 按照企业内部控制规范体系的规定，建立健全和有效实施内部控制，评价其有效性，并如实披露内 部控制评价报告是公司董事 ...

本公司董事会全体成员保证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个 别及连带责任。 证券代码：600234 证券简称：*ST 科新 编号：临 2025—019 山西科新发展股份有限公司 关于2025年第一季度建筑工程业务 主要经营数据的公告 证券代码：600234 证券简称：*ST 科新 编号：临 2025—019 特此公告。 山西科新发展股份有限公司董事会 二〇二五年四月二十九日 根据上海证券交易所《上市公司行业信息披露指引第八号——建 筑（2022 年修订）》的要求，现将山西科新发展股份有限公司（以下 简称"公司"）主要业务板块中的建筑工程业务 2025 年第一季度主 要经营数据公告如下： | | | 2025 年第一季度 | | 本年累计签 | 本年累计签 | | --- | --- | --- | --- | --- | --- | | 业务类型 | 新签项目 | 新签项目合同额 | 新签项目合同 额同比增减 | 订项目数量 | 订项目合同 | | | 数量（个） | （万元） | （%） | （个） | 额（万元） | | 建筑工程业务 | 6 | ...

证券代码：600234 证券简称：*ST 科新 编号：临 2025--013 山西科新发展股份有限公司 第十届监事会第五次会议决议公告 本公司监事会全体成员保证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个 别及连带责任。 山西科新发展股份有限公司（以下简称"公司"）第十届监事会 第五次会议通知已于 2025 年 4 月 18 日通过专人送达、电子邮件等 方式发出，并确认已收到。会议于 2025 年 4 月 28 日在深圳市南山 区深圳湾科技生态园 12 栋 A 座 15 层公司会议室以现场方式召开。 会议应到监事 3 人，实到监事 3 人。公司董事会秘书及证券事务代表 列席会议。会议的召集、召开程序符合《公司法》和《公司章程》的 有关规定。本次会议由监事会主席张阿蕾女士主持，经与会监事认真 审议，表决通过以下议案并形成决议： 一、审议通过公司《2024 年年度报告及其摘要的议案》，在全面 了解和审核公司 2024 年年度报告后，一致同意并发表如下审核意见： 3、在公司监事会提出本意见之前，未发现参与 2024 年年度报告 编制和审议的人员有违反保密规定的行为。 ...

证券代码：600234 证券简称：*ST 科新 编号：临 2025--012 山西科新发展股份有限公司 第十届董事会第五次会议决议公告 本公司董事会全体成员保证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个 别及连带责任。 山西科新发展股份有限公司（以下简称"公司"）第十届董事会 第五次会议通知已于2025年4月18日通过专人送达、电子邮件等方式 发出，会议于2025年4月28日以现场结合视频方式在深圳市南山区深 圳湾科技生态园12栋A座15层公司会议室召开。会议应到董事7人， 实到董事7人，其中陈刚先生通过视频方式参会，公司监事及高级管 理人员列席会议。会议的召集、召开程序符合《公司法》和《公司章 程》的有关规定。会议由董事长连宗盛先生主持，经与会董事认真审 议，表决通过如下决议： 一、审议通过公司《2024 年年度报告及其摘要的议案》 表决结果：7票同意，0票反对，0票弃权。 本议案已经审计委员会审议通过后提交董事会审议。 具体内容详见公司同日在上海证券交易所网站披露的《2024 年 年度报告》和《2024 年年度报告摘要》。 二、审议通过公司《2024 年 ...

一、利润分配方案内容 经北京德皓国际会计师事务所（特殊普通合伙）审计，公司2024 年度实现归属于母公司的净利润39,976,958.14元，截至2024年12月 31日，公司合并报表中期末未分配利润为人民币-549,919,478.03元， 母公司报表中期末未分配利润为人民币-520,480,802.26元,不具备 利润分配条件。经董事会决议，公司2024年度拟不进行利润分配，亦 1 证券代码：600234 证券简称：*ST 科新 编号：临 2025—014 山西科新发展股份有限公司 关于 2024 年年度利润分配方案的公告 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 担个别及连带责任。 重要内容提示 山西科新发展股份有限公司（以下简称"公司"）2024年末可供 股东分配的利润为负值，不具备利润分配条件，根据相关规定，公司 拟不进行利润分配，亦不进行资本公积转增股本。 公司不触及《上海证券交易所股票上市规则》（以下简称"《股 票上市规则》"）第9.8.1条第一款第（八）项规定的可能被实施其 他风险警示的情形。 证券代码：600234 ...

证券代码：600234 证券简称：*ST 科新 编号：临 2025—016 山西科新发展股份有限公司 关于申请撤销公司股票退市风险警示的公告 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 担个别及连带责任。 重要内容提示： 山西科新发展股份有限公司（以下简称"公司"）按照《上海证 券交易所股票上市规则》（以下简称"《股票上市规则》"）的相关 规定自查，公司股票触及被实施退市风险警示的情形已消除，满足《股 票上市规则》第9.3.7条规定的可以申请撤销对公司股票实施退市风 险警示的条件。公司已按照相关规定向上海证券交易所申请撤销股票 退市风险警示。 1 证券代码：600234 证券简称：*ST 科新 编号：临 2025—016 一、公司股票被实施退市风险警示的基本情况 2024年4月29日，公司披露了《关于股票被实施退市风险警示暨 停牌的公告》（公告编号：2024-021）。公司因2023年度经审计的扣除 非经常性损益前后的净利润孰低者为负值，且扣除与主营业务无关的 业务收入和不具备商业实质的收入后的营业收入低于1亿元，触及《股 票上市规则 ...

山西科新发展股份有限公司 控股股东及其他关联方资金占用情况的 专项说明 德皓核字[2025]00000936 号 北京德皓国际会计师事务所(特殊普通合伙) Beijing Dehao International Certified Public Accountants (Limited Liability Partnership) ， 山西科新发展股份有限公司 控股股东及其他关联方资金占用情况的专项说明 控 股 股 东 及 其 他 关 联 方 资 金 占 用 情 况 的 专 项 说 明 德皓核字[2025]00000936 号 山西科新发展股份有限公司全体股东: 我们接受委托,依据《中国注册会计师执业准则》审计了山西科 新发展股份有限公司(以下简称科新发展)2024年度财务报表,包括 2024 年 12 月 31 日的合并及母公司资产负债表,2024 年度的合并及 母公司利润表、合并及母公司现金流量表和合并及母公司股东权益变 动表以及财务报表附注,并于 2025 年 4 月 28 日签发了德皓审字 [2025]00001451 号标准无保留意见的审计报告。 根据中国证券监督管理委员会发布的《上市公司监管指引第 ...

Financial Performance - The company's operating revenue for 2024 reached ¥374,540,987.07, a significant increase of 434.28% compared to ¥70,102,378.85 in 2023[21] - The net profit attributable to shareholders for 2024 was ¥39,976,958.14, recovering from a loss of ¥170,648,986.57 in 2023[21] - The net cash flow from operating activities for 2024 was negative at -¥12,353,998.83, an improvement from -¥39,216,478.82 in 2023[21] - The total assets increased by 30.69% to ¥870,920,562.88 at the end of 2024, compared to ¥666,389,586.94 at the end of 2023[21] - The net assets attributable to shareholders rose by 9.32% to ¥468,915,809.98 at the end of 2024, up from ¥428,938,851.84 at the end of 2023[21] - Basic earnings per share for 2024 were ¥0.15, a recovery from -¥0.65 in 2023[22] - The weighted average return on equity for 2024 was 8.90%, compared to -33.18% in 2023[22] - The total liabilities rose by 74.04% to 382.7924 million yuan, compared to 219.9389 million yuan in the previous year[46] - The company reported a net cash flow from operating activities of 12.27 million RMB in Q3 2024, indicating a recovery in cash flow management[9] - Non-recurring gains and losses for 2024 totaled 31.88 million RMB, compared to -13.53 million RMB in 2023[25] Business Segments - In 2024, the company's construction engineering business achieved revenue of 360.12 million RMB, a year-on-year increase of 502.93%[31] - The office leasing business generated revenue of 12.42 million RMB, reflecting a year-on-year growth of 10.41%[32] - The construction engineering business generated ¥360,115,590.35 in revenue, accounting for 96.15% of total revenue, with a gross margin of 12.56%, up 31.93% from the previous year[52] - The internet advertising marketing business generated revenue of 2.0033 million yuan, representing a year-over-year growth of 328.71%[33] - The company optimized its internet advertising marketing business, which has now entered a profitable state[30] Risk Management and Governance - The company has outlined potential risks in its future development strategy, which investors should be aware of[10] - The company has implemented a risk management framework to address liquidity risks stemming from delayed customer payments[105] - The company is focused on improving its governance structure by revising internal policies and ensuring independence from its controlling shareholders[111] - The company has established measures to ensure that related party transactions are conducted at fair market prices[112] - The company has a clear policy to prevent interference from controlling shareholders in financial decision-making[112] Shareholder and Management Information - The company has conducted three shareholder meetings in 2024, addressing key matters such as the annual report and the appointment of auditors[107] - The board of directors held seven meetings during the reporting period, ensuring compliance with governance regulations and effective decision-making[108] - The company reported a total of 857,332 shares held by directors and senior management at the end of the reporting period, with a total pre-tax remuneration of 377.30 million yuan[115] - The company has established a remuneration and assessment committee to provide recommendations on remuneration matters[121] - The company has a structured approach to determining remuneration based on its remuneration management system[121] Legal and Compliance Issues - The company faced regulatory measures from the China Securities Regulatory Commission in May 2023 due to accounting errors in revenue recognition for certain projects, leading to a correction of financial data in the 2021 periodic report[123] - The company corrected its 2023 annual performance forecast data in March 2024 and disclosed the audited annual report on April 25, 2024[124] - The company has implemented measures to ensure compliance with regulatory requirements and improve the accuracy of financial reporting following past discrepancies[123] - The company has resolved 27 litigation cases since the beginning of 2024, involving an amount of approximately 56.68 million yuan[169] - The company has a court ruling requiring a payment of 130,002,183.53 yuan from Shenzhen Laihua Real Estate within ten days of the judgment becoming effective[168] Future Outlook and Strategy - The company plans to diversify its construction engineering business by expanding into new project types such as factory renovations and municipal engineering[31] - The company aims to deepen market development and optimize market resources, particularly in the Shenzhen area, while expanding nationally[100] - The company anticipates a significant increase in orders starting in 2024, leading to a substantial rise in revenue, although it still faces intensified market competition and potential margin pressure[105] - The company plans to enhance its talent development system and incentive mechanisms, focusing on both external recruitment and internal selection processes[102] - The company is considering strategic acquisitions to enhance its product offerings, with a budget of 300 million RMB earmarked for potential deals[116] Employee and Operational Management - The company has established a performance-oriented compensation system for senior management, with no adjustments planned for 2024[139] - The company has a total of 176 employees, with 55 in technical roles and 56 in sales[137] - The company has implemented a training plan that combines internal and external training to support employee development and business goals[140] - The company has established an internal control management system to enhance operational compliance and risk management, ensuring the protection of investors' rights[146] - The internal control audit for the year 2024 was conducted by Beijing Dehao International Accounting Firm, resulting in a standard unqualified opinion[148]

Financial Performance - The company's operating revenue for Q1 2025 reached ¥51,479,534.35, a significant increase of 1,268.95% compared to ¥3,760,514.75 in the same period last year[4] - The net profit attributable to shareholders of the listed company was ¥1,681,714.50, recovering from a loss of ¥7,348,741.69 in the previous year[4] - The basic earnings per share improved to ¥0.0064 from a loss of ¥0.03 in the same period last year[4] - The weighted average return on net assets increased by 2.09 percentage points to 0.36% compared to -1.73% in the previous year[4] - The net profit for Q1 2025 was ¥1,807,282.95, a turnaround from a net loss of ¥7,348,712.93 in Q1 2024[17] - The comprehensive income for Q1 2025 totaled ¥1,807,282.95, compared to a comprehensive loss of ¥7,348,712.93 in the same period last year[18] - Basic and diluted earnings per share for Q1 2025 were both ¥0.0064, recovering from a loss of ¥0.03 per share in Q1 2024[18] Cash Flow - The company reported a net cash flow from operating activities of -¥7,233,127.23, an improvement from -¥11,661,866.73 in the previous year[4] - Cash flow from operating activities in Q1 2025 was negative at -¥7,233,127.23, an improvement from -¥11,661,866.73 in Q1 2024[20] - Total cash inflow from operating activities was $85.24 million, while cash outflow was $99.36 million, resulting in a net cash outflow of $14.12 million[28] - The ending cash and cash equivalents balance decreased to $34.42 million from $55.94 million, reflecting a significant reduction in liquidity[28] - Cash paid for operating activities, including payments to employees and taxes, totaled $99.36 million, up from $37.07 million in the previous period[28] Assets and Liabilities - Total assets at the end of the reporting period were ¥829,624,295.57, a decrease of 4.74% from ¥870,920,562.88 at the end of the previous year[5] - The company's current assets totaled RMB 391,105,797.54, down from RMB 431,294,065.10, indicating a decrease of about 9.30%[13] - Accounts receivable decreased from RMB 232,954,069.69 to RMB 207,588,016.03, a reduction of approximately 10.91%[12] - Inventory increased significantly from RMB 168,550.79 to RMB 1,034,117.18, representing a growth of approximately 514.36%[13] - Total liabilities decreased from RMB 382,792,395.18 to RMB 339,688,844.92, a decline of about 11.26%[14] - The company's cash and cash equivalents decreased from RMB 61,110,222.74 to RMB 50,770,846.28, a drop of approximately 17.00%[12] - The company's non-current assets totaled RMB 438,518,498.03, slightly down from RMB 439,626,497.78, a decrease of about 0.25%[13] - The total equity attributable to the parent company increased from RMB 468,915,809.98 to RMB 470,597,524.47, a rise of approximately 0.36%[14] - The company's total liabilities decreased to CNY 124,645,879.02 as of March 31, 2025, from CNY 126,010,173.09 as of December 31, 2024, a reduction of 1.1%[23] Operational Highlights - Prepayments increased by 81.94%, primarily due to higher advance payments to suppliers for internet advertising marketing services[7] - Contract liabilities rose by 35.66%, mainly due to increased advance payments from customers in the internet advertising marketing business[7] - The company recognized government subsidies amounting to ¥7,446.42, which are closely related to its normal business operations[6] - The company plans to continue expanding its construction engineering business, which has shown significant growth compared to the previous year[7] Shareholder Information - The company reported no significant changes in the top 10 shareholders or their shareholding status during the reporting period[11] Future Outlook - The company is set to implement new accounting standards starting in 2025, which may impact future financial reporting[29]