关于上海开开实业股份有限公司 2024 年度会计政策变更事项专项说明的 专项审核报告 上会师报字(2025)第 5785 号 上会会计师事务所(特殊普通合伙) 中国 上海 a 会会计师 李今所（特殊善通合伙） ai Certified Public Accountants (Special General Partnership) 关于上海开开实业股份有限公司 2024 年度会计政策变更事项专项说明的 专项审核报告 上会师报字(2025)第 5785 号 上海开开实业股份有限公司董事会: ·计师 李今所（特殊善通合伙） iad Public Scountants (Sh 三、审核结论 我们认为，上述《关于上海开开实业股份有限公司 2024 年度会计政策变更事项 专项说明》在所有重大方面按照《上海证券交易所上市公司自律监管指南第 2 号一 业务办理》的相关规定编制。 四、使用限制 本报告仅供上海开开实业股份有限公司董事会提请股东大会审议本次开开实业 公司会计政策变更事项的相关议案之目的参考使用，不得用作任何其它目的。 上会会计师事务所(特殊普通合伙) 我们接受委托,审核了后附的上海开开实业股份有限公司(以下简称 ...

KKSY-04-ZR-01-03 上海开开实业股份有限公司 舆情管理制度 第一章 总则 第一条 为进一步加强上海开开实业股份有限公司(以下简称："公司")应 对各类舆情的能力，建立快速反应和应急处置机制，及时、妥善处理各类舆情对 公司股价、商业信誉及正常生产经营活动造成的影响，切实保护投资者合法权益， 根据《中华人民共和国公司法》《上海证券交易所股票上市规则》等相关法律法 规和《公司章程》的有关规定，结合公司实际情况，特制定本制度。 第二条 本制度所称舆情包括但不限于： （二）社会上存在的已经或将给公司造成不良影响的传言或信息； （三）可能或已经影响社会公众投资者投资取向，造成股价异常波动的信息； （四）其他涉及公司信息披露且可能对公司股票交易价格产生较大影响的事 件信息。 第三条 本制度适用于公司及合并报表范围内的各子公司。 第二章 舆情管理的组织体系及工作职责 第四条 公司应对各类舆情（尤其是重大舆情及媒体质疑危机时）实行统一 领导、统一组织、快速反应、协同应对。有效监测、评估、应对和引导内部舆论 和社会舆论，减少、消除或避免因媒体报道可能对公司造成的各种负面影响，切 实维护公司的利益和形象。 第五条 公 ...

上海开开实业股份有限公司 独立董事 2024 年度述职报告(钱协良) 作为上海开开实业股份有限公司(以下简称:"公司")的独立董 事,2024年度我严格遵照《中华人民共和国公司法》《中华人民共 和国证券法》《上市公司治理准则》《上市公司独立董事管理办法》 等法律法规以及《公司章程》等相关规定,本着客观、公正、独立的 原则,在 2024年度履职过程中,积极参与公司重大事项的讨论和决 策,充分发挥自身的专业优势,勤勉尽责,维护公司的整体利益和全 体股东尤其是中小股东的合法权益。 现将 2024年度履职情况报告如下: 一、 独立董事的基本情况 作为公司的独立董事,我在公司治理方面具备相关资质及能力,在 所从事的专业领域积累了丰富的经验。我的个人基本情况如下: (一)个人履历 钱协良,男,1960年11月生,大学学历。曾任上海照相机总厂 企业管理办公室职员、申银证券有限公司投资银行部职员、上海证券 交易所管理部经理、高级经理、监管部稽核。现任上海开开实业股份 有限公司独立董事。 1 / 10 (二)是否存在影响独立性的情况说明 作为公司的独立董事,我本人及直系亲属均不在公司或其附属企 业担任除独立董事之外的其他职务, ...

上海开开实业股份有限公司 独立董事 2024年度述职报告(夏瑜杰) 作为上海开开实业股份有限公司(以下简称:"公司")的独立董 事,2024年度我严格遵照《中华人民共和国公司法》《中华人民共 和国证券法》《上市公司治理准则》《上市公司独立董事管理办法》 等法律法规以及《公司章程》等相关规定,本着客观、公正、独立的 原则,在 2024 年度履职过程中,积极参与公司重大事项的讨论和决 策,充分发挥自身的专业优势,勤勉尽责,维护公司的整体利益和全 体 股东尤其是中小股东的合法权益。 现将 2024 年度履职情况报告如下: 一、 独立董事的基本情况 作为公司的独立董事,我拥有法律专业相关资质及能力,在所从事 的专业领域积累了丰富的经验。我的个人基本情况如下： (一)个人履历 夏瑜杰,男,1969年1月出生,博士学历。曾任安徽三联律师 事务所、江苏泰和律师事务所、江苏天豪律师事务所律师。现为中华 全国律师协会会员,上海市锦天城律师事务所高级合伙人,上海开开 实业股份有限公司独立董事。 1 / 10 (二) 是否存在影响独立性的情况说明 作为公司的独立董事,我本人及直系亲属均不在公司或其附属企 业担任除独立董事之外的其他 ...

上海开开实业股份有限公司 独立董事 2024 年度述职报告(陈亚民) 作为上海开开实业股份有限公司(以下简称:"公司")的独立董 事,2024年度我严格遵照《中华人民共和国公司法》《中华人民共 和国证券法》《上市公司治理准则》《上市公司独立董事管理办法》 等法律法规以及《公司章程》等相关规定,本着客观、公正、独立的 原则,在 2024年度履职过程中,积极参与公司重大事项的讨论和决 策,充分发挥自身的专业优势,勤勉尽责,维护公司的整体利益和全 体股东尤其是中小股东的合法权益。 现将 2024 年度履职情况报告如下: 一、 独立董事的基本情况 作为公司的独立董事,我拥有会计专业相关资质及能力,在所从事 的专业领域积累了丰富的经验。我的个人基本情况如下： (一)个人履历 陈亚民,男,1952年7月出生,中共党员,中国人民大学会计 学博士。曾任上海财经大学会计系讲师、中国人民大学会计系副主任、 中国诚信证券评估有限公司常务副总经理、上海交通大学会计系教授、 系主任、会计与资本运作研究所所长、MPACC 项目负责人、上海市 成本研究会会长。现任上海开开实业股份有限公司独立董事。 1 / 10 (二) 是否存在影响独立性 ...

Financial Performance - The company's operating revenue for 2024 reached RMB 1,093,917,017.67, an increase of 18.25% compared to RMB 925,070,377.41 in 2023[23] - The net profit attributable to shareholders for 2024 was RMB 34,999,093.75, reflecting a decrease of 10.94% from RMB 39,300,113.10 in the previous year[23] - The net profit attributable to shareholders after deducting non-recurring gains and losses was RMB 2,094,226.53, down 77.83% from RMB 9,445,628.88 in 2023[23] - The net cash flow from operating activities for 2024 was negative at RMB -61,571,315.21, a significant decline from RMB 578,427.54 in 2023[23] - The total assets of the company at the end of 2024 amounted to RMB 1,484,859,580.95, an increase of 11.92% from RMB 1,326,712,627.84 at the end of 2023[23] - The net assets attributable to shareholders at the end of 2024 were RMB 618,859,547.56, up 3.87% from RMB 595,827,343.28 at the end of 2023[23] - The basic earnings per share for 2024 was 0.14 yuan, down 12.50% from 0.16 yuan in 2023[24] - The weighted average return on equity decreased to 5.76%, down 1.01 percentage points from 6.77% in 2023[24] Segment Performance - The pharmaceutical segment generated operating revenue of 1,025.73 million yuan, accounting for 93.77% of total revenue, with a year-on-year increase of 192.98 million yuan or 23.17%[25] - The SPD business within the pharmaceutical segment reported operating revenue of 474.54 million yuan, a significant increase of 223.79 million yuan compared to the previous year[25] - The apparel segment's operating revenue was 61.93 million yuan, a decline of 28.98% compared to 2023[26] - The pharmaceutical segment has developed several cultural and creative products, with over ten new items launched in collaboration with well-known IPs, receiving broad market recognition[47] - The clothing segment features the "Kaikai" brand, primarily offering shirts and wool garments, with a focus on youth-oriented and fashionable product lines[55] Dividend and Shareholder Returns - The company plans to distribute a cash dividend of RMB 0.44 per 10 shares, totaling RMB 10,692,000.00, which accounts for 30.55% of the net profit attributable to shareholders for 2024[8] - The company has maintained a continuous cash dividend policy for 12 years, with a payout ratio exceeding 30% of the net profit each year[155] - The company declared a cash dividend of CNY 10,692,000, which accounts for 30.55% of the net profit attributable to ordinary shareholders in the consolidated financial statements, amounting to CNY 34,999,093.75[159] Risks and Challenges - The company has outlined various risks and countermeasures in its report, which can be found in the section on "Management Discussion and Analysis" under "Potential Risks"[10] - The retail sector faces macroeconomic risks, with a projected 3.5% year-on-year growth in total retail sales of consumer goods for 2024, indicating a slowdown compared to pre-pandemic growth rates[116] - The implementation of DRG/DIP payment systems by 2025 poses challenges for the pharmaceutical distribution industry, impacting profit margins and operational performance[118] Strategic Initiatives - The company plans to continue focusing on the SPD business platform to drive future growth in the pharmaceutical segment[25] - In 2024, the company initiated a targeted financing project to enhance its capital strength, marking its first A-share issuance in over 20 years, which is expected to stabilize the shareholding structure and support the "big health" industry layout[37] - The company is actively pursuing a "big health" strategic transformation, focusing on the cultivation and expansion of three core business segments: pharmaceuticals, medical services, and elderly care[119] - The company aims to optimize its asset management and resource allocation in line with national policies to drive sustainable growth and enhance competitiveness[43] Corporate Governance - The company has received a standard unqualified audit report from its accounting firm for the fiscal year[7] - The company has established a governance structure that includes a board of directors with 9 members, 3 of whom are independent directors, and has held 15 board meetings during the reporting period[124] - The supervisory board held 6 meetings and participated in all significant decision-making processes, ensuring compliance and oversight of the company's operations[125] Environmental and Social Responsibility - The company has established a comprehensive environmental management system to align with national carbon neutrality goals, implementing a closed-loop management process[49] - The company has committed to social responsibility initiatives, including support for rural revitalization efforts in partnership with local communities[50] - The company invested CNY 119,500 in environmental protection during the reporting period[167] - The company has made commitments to not reduce holdings in its shares for 36 months following a specific issuance[175] Employee and Talent Development - In 2024, the company plans to continue enhancing talent development, having recruited dozens of high-educated talents from prestigious universities[46] - The company has implemented a differentiated compensation system to attract and retain talent, focusing on performance and contribution[150][151] - The company has a training plan in place to enhance employee skills and align talent development with corporate strategy[152] Market Trends and Future Outlook - The company anticipates that the retail industry will undergo a technological transformation, focusing on big data analysis and smart recommendations to enhance consumer experience by 2025[108] - The clothing industry is expected to face challenges due to global geopolitical conflicts and trade protectionism, with a shift towards personalized and customized products becoming a key trend[109] - The company aims to focus on "stabilizing growth, strengthening innovation, and optimizing layout" as core directions for high-quality development during the "14th Five-Year Plan" and the upcoming "15th Five-Year Plan" period[110]

Financial Performance - The company's operating revenue for Q1 2025 was CNY 269,631,863.97, representing a 15.05% increase compared to CNY 234,368,620.36 in the same period last year[3] - Net profit attributable to shareholders decreased by 65.70% to CNY 7,978,415.00 from CNY 23,260,067.14 year-on-year[3] - The net profit after deducting non-recurring gains and losses increased by 527.72% to CNY 1,475,028.43, driven by improved profitability in the regional medical consumables supply chain management business[3] - Basic and diluted earnings per share decreased by 65.63% to CNY 0.033 from CNY 0.096 in the same period last year[3] - Net profit for Q1 2025 was ¥11,483,451.33, a decrease of 50.54% from ¥23,180,215.70 in Q1 2024[13] - Earnings per share for Q1 2025 were ¥0.033, down from ¥0.096 in Q1 2024, indicating a decline of 65.63%[13] Cash Flow - The net cash flow from operating activities was CNY 83,376,437.31, a significant recovery from a negative cash flow of CNY -69,896,785.46 in the previous year[3] - In Q1 2025, the company reported cash inflows from operating activities of ¥335,206,036.09, a significant increase of 81.7% compared to ¥184,426,325.68 in Q1 2024[14] - The total cash inflow from operating activities was significantly higher than the cash outflow, indicating improved operational efficiency[14] Assets and Liabilities - Total assets increased by 3.63% to CNY 1,538,718,377.40 compared to CNY 1,484,859,580.95 at the end of the previous year[4] - The company's total liabilities as of March 31, 2025, amounted to ¥878,242,994.91, an increase from ¥835,867,649.79 as of December 31, 2024[11] - Current liabilities totaled ¥698,752,962.56 as of March 31, 2025, compared to ¥652,472,832.14 at the end of 2024, reflecting a growth of 7.09%[11] - The company's total equity increased to ¥660,475,382.49 as of March 31, 2025, from ¥648,991,931.16 at the end of 2024[11] Cash and Cash Equivalents - Cash and cash equivalents increased by 74.51%, attributed to a rise in the collection of accounts receivable[6] - The company's cash and cash equivalents at the end of Q1 2025 amounted to ¥183,246,558.16, an increase from ¥124,653,554.01 at the end of Q1 2024[14] Government Subsidies and Other Income - Other income increased by 68.15% due to higher government subsidies received compared to the previous year[6] - The company received government subsidies totaling RMB 4,591,000, including RMB 4,255,200 from its controlling shareholder for revitalization and rental support[9] Shareholder Information - The company reported a total of 39,977 common shareholders at the end of the reporting period[8] - The largest shareholder, Shanghai Kaikai (Group) Co., Ltd., holds 26.51% of the shares, totaling 64,409,783 shares[8] Inventory and Investments - Inventory increased to RMB 79,736,842.37 from RMB 78,191,971.80, showing a growth of about 1.98%[10] - Long-term equity investments decreased to RMB 101,912,498.81 from RMB 102,787,318.64, reflecting a decline of approximately 0.85%[10] Financial Expenses - The company’s financial expenses for Q1 2025 were ¥877,854.29, compared to a gain of ¥278,389.78 in Q1 2024, indicating a shift in financial performance[13] Accounting Standards - The company did not apply new accounting standards for the year 2025, maintaining consistency in financial reporting[15]

关于上海开开实业股份有限公司 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 审计单位：上会会计师事务所（特殊普通合伙） 联系电话：021-52920000（审计单位） 目 录 1、 专项审计报告 2、 附表 份有限公司（以下简称"贵公司"）2024 年度的财务报表，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、合并及母公司所有者权益变动表及财务报表附注，并于 2025 年 4 月 28 日出具了审计报告（报告书编号为：上会师报字(2025)第 5786 号）。 提供真实、合法、完整的相关资料是上海开开实业股份有限公司管理层的 责任，按照《上市公司监管指引第 8 号—上市公司资金往来、对外担保的监管 南第 2 号—业务办理（2023 年 12 月修订）》（上证函〔2023〕3870 号）的规定， 编制了后附的 "上海开开实业股份有限公司 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"(以下简称"汇总表")，并保证其内容真实、准 确、完整，不存在虚假记载、误导性陈述或重大遗漏。 我们的责任是在执行审核工 ...

| 股票代码：600272 | 股票简称：开开实业 | | | 编号：2025-021 | | --- | --- | --- | --- | --- | | 900943 | | 开开 | 股 B | | 上海开开实业股份有限公司 关于董事会授权购买低风险理财产品的公告 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、准确性和完整性依法承担法律责任。 重要内容提示： 委托理财产品种类：安全性较高、流动性较好的低风险理财产品； 委托理财金额：阶段性地利用短期闲置资金总金额不超过人民币 1.8亿元（资金额度在决议有效期内可以滚动使用）； 履行的审议程序：2025年4月28日公司召开第十届董事会第二十五 次会议，以9票同意、0票反对、0票弃权的表决结果，审议通过了《关于 董事会授权购买低风险理财产品的议案》。该议案无需提交公司股东大会 审议。 特别风险提示：公司本着审慎投资的原则拟投资的品种包括结构 性存款等理财产品，以及安全性较高、流动性较好、短期（不超过12个 月）的其他低风险理财产品。总体投资风险小，处于公司风险可承受和 控制范围之内。但金融市场受宏观经 ...

经核查独立董事陈亚民、钱协良、夏瑜杰的任职经历以及签署的 相关自查文件，上述人员未在公司担任除独立董事以外的任何职务， 也未在公司主要股东公司担任任何职务，与公司以及主要股东之间不 存在利害关系或其他可能妨碍其进行独立客观判断的关系，因此，公 司董事会认为，公司独立董事符合《上市公司独立董事管理办法》《上 海证券交易所上市公司自律监管指引第 1 号--规范运作》等法律法规 中关于独立董事任职资格及独立性的要求，不存在任何妨碍其进行独 立客观判断的关系，不存在影响独立董事独立性的情况。 上海开开实业股份有限公司 上海开开实业股份有限公司董事会 关于独立董事独立性自查情况的专项报告 根据证监会《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《上海证券交易所上市公司自律监管指引第 1 号-- 规范运作》等要求，并结合独立董事出具的《独立董事关于独立性情 况的自查报告》，上海开开实业股份有限公司（以下简称："公司"） 董事会，就公司在任独立董事陈亚民、钱协良、夏瑜杰的独立性情况 进行评估并出具如下专项意见： 董事会 2025 年 4 月 28 日 ...