国 机 汽 车 股 份 有 限 公 司 审 计 报 告 天 职 业 字 [2025]9928 号 目 录 审计报告 - -1 2024 年度财务报表- -7 2024 年度财务报表附注- -19 您可使用手机"扫一扫"或进入"注册会计师行业统一流管平台（http://www.ngf.gov.cn）"近在整 德 审计报告 天职业字[2025]9928 号 国机汽车股份有限公司全体股东: 一、审计意见 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,我们独立于国机汽车,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。 三、关键审计事项 关键审计事项是我们根据职业判断,认为对本期财务报表审计最为重要的事项。这些事 项的应对以对财务报表整体进行审计并形成审计意见为背景,我们不对这些事项单独发表意 见。 l 审计报告(续) 天职业字[2025]9928 号 我们审计了后附的国机汽车股份有限公司(以下简称"国机汽车")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 ...

国 机 汽 车 股 份 有 限 公 司 内 部 控 制 审 计 报 告 天 职 业 字 [2025]9935 号 录 目 内部控制审计报告 您可使用手机"扫一扫"或进入"注册会计师行业统一流管平台（http://acc.mo.f.gov.cn）"进行查验 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 "社会" l 内部控制审计报告 天职业字[2025]9935 号 国机汽车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,我们审计了国 机汽车股份有限公司(以下简称"国机汽车")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,并评价其有效性是国机汽车董事会的责任。 二、注册会计师的责任 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 ...

国机汽车股份有限公司 2024 年度独立董事述职报告 作为国机汽车股份有限公司（以下简称"国机汽车"或"公司"） 的独立董事，本人崔东树严格按照《公司法》《上市公司治理准则》 《上市公司独立董事管理办法》《上海证券交易所上市公司自律监管 指引第 1 号——规范运作》等法律法规和国机汽车《公司章程》《独 立董事工作规则》《独立董事年报工作制度》等有关规定，切实履行 诚信勤勉义务，依法履职尽责，充分发挥独立董事决策、监督、咨询 作用，维护公司和股东的利益，现就 2024 年度履职情况报告如下： 一、独立董事的基本情况 本人担任董事会战略与可持续发展委员会、提名委员会委员。下 面，就个人工作履历、专业背景以及兼职情况进行说明： 崔东树，56 岁，中国国籍，中共党员，学士学位，高级经济师。 历任中国汽车流通协会市场营销研究分会副主任兼秘书长、乘用车市 场信息联席会副秘书长。现任中国汽车流通协会汽车市场研究分会秘 书长，乘用车市场信息联席会秘书长，中国汽车流通协会专家委员会 专家委员，中国市场学会（汽车）营销专家委员会学术顾问，本公司 独立董事，苏州汇川联合动力系统股份有限公司独立董事。 作为公司独立董事，本人及直系亲 ...

国机汽车股份有限公司董事会 关于独立董事2024年度独立性情况的专项评估意见 根据《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》 等要求，国机汽车股份有限公司（以下简称"公司"）董事会就公司 在任独立董事王都先生、崔东树先生、祝继高先生的独立性情况进行 评估并出具如下专项意见： 1 经核查公司独立董事王都先生、崔东树先生、祝继高先生的任职 经历以及签署的《关于2024年度独立性的自查报告》，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。 综上，公司三位独立董事均符合《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》中对独立董事独立性的相关要求。 国机汽车股份有限公司董事会 2025 年 4 月 23 日 ...

国机汽车股份有限公司 2024 年度独立董事述职报告 作为国机汽车股份有限公司（以下简称"国机汽车"或"公司"） 的独立董事，本人王都严格按照《公司法》《上市公司治理准则》《上 市公司独立董事管理办法》《上海证券交易所上市公司自律监管指引 第 1 号——规范运作》等法律法规和国机汽车《公司章程》《独立董 事工作规则》《独立董事年报工作制度》等有关规定，切实履行诚信 勤勉义务，依法履职尽责，充分发挥独立董事决策、监督、咨询作用， 维护公司和股东的利益，现就 2024 年度履职情况报告如下： 一、独立董事的基本情况 本人担任董事会提名委员会、薪酬与考核委员会主任委员，审计 与风险管理委员会委员。下面，就个人工作履历、专业背景以及兼职 情况进行说明： 王都，57岁，中国国籍，中共党员，硕士研究生学历。历任中国 商业年鉴社副社长，期间兼任中国汽车市场年鉴编辑部主任（1995 年至2003年），中国汽车流通协会副秘书长、会长助理。现任中国汽 车流通协会副会长，本公司独立董事。 作为公司独立董事，本人及直系亲属、主要社会关系均不在公司 或其附属企业任职，没有直接或间接持有公司任何股份，不是公司前 十名股东及其直系亲属；不 ...

国机汽车股份有限公司 2024 年度独立董事述职报告 作为国机汽车股份有限公司（以下简称"国机汽车"或"公司"） 的独立董事，本人祝继高严格按照《公司法》《上市公司治理准则》 《上市公司独立董事管理办法》《上海证券交易所上市公司自律监管 指引第 1 号——规范运作》等法律法规和国机汽车《公司章程》《独 立董事工作规则》《独立董事年报工作制度》等有关规定，切实履行 诚信勤勉义务，依法履职尽责，充分发挥独立董事决策、监督、咨询 作用，维护公司和股东的利益，现就 2024 年度履职情况报告如下： 一、独立董事的基本情况 本人担任董事会审计与风险管理委员会主任委员，薪酬与考核委 员会委员。下面，就个人工作履历、专业背景以及兼职情况进行说明： 祝继高，42岁，中国国籍，中共党员，博士学位。历任对外经济 贸易大学国际商学院会计学讲师、副教授，北京莱伯泰科仪器股份有 限公司独立董事，中国医药健康产业股份有限公司独立董事，方正富 邦基金管理有限公司独立董事。现任对外经济贸易大学国际商学院副 院长、会计学教授、博士生导师，本公司独立董事，中国国际货运航 空股份有限公司独立董事，浙江泰隆商业银行股份有限公司独立董 事。 十名股东 ...

Financial Performance - The company's operating revenue for Q1 2025 was ¥8,224,627,991.14, a decrease of 14.84% compared to ¥9,658,021,593.09 in the same period last year[4]. - Net profit attributable to shareholders increased by 9.08% to ¥133,780,401.93 from ¥122,647,963.08 year-on-year[4]. - Operating profit for Q1 2025 increased to ¥164,777,732.65, compared to ¥144,644,657.57 in Q1 2024, reflecting a growth of 13.5%[16]. - Net profit for Q1 2025 was ¥137,497,455.56, up from ¥125,259,324.32 in Q1 2024, representing a year-over-year increase of 9.0%[16]. - The total comprehensive income for the first quarter of 2025 was approximately ¥137.87 million, compared to ¥121.91 million in the same period last year, marking a growth of 13.1%[17]. Earnings Per Share - Basic and diluted earnings per share rose to ¥0.0894, reflecting a growth of 9.02% compared to ¥0.0820 in the previous year[4]. - The basic and diluted earnings per share for the first quarter of 2025 were both ¥0.0894, an increase from ¥0.0820 in the first quarter of 2024[17]. Cash Flow - The net cash flow from operating activities surged by 717.10% to ¥1,694,205,535.11, primarily due to a reduction in cash outflow for purchasing goods[4][5]. - Cash inflows from operating activities totaled approximately ¥9.12 billion, down 24.0% from ¥11.99 billion in the previous year[19]. - The net cash flow from operating activities was approximately ¥1.69 billion, significantly higher than ¥207.34 million in the first quarter of 2024[20]. - Cash outflows from investing activities resulted in a net cash flow of approximately -¥154.06 million, an improvement from -¥231.80 million year-over-year[20]. - Cash inflows from financing activities were approximately ¥1.98 billion, a decrease of 48.2% compared to ¥3.82 billion in the first quarter of 2024[21]. - The net cash flow from financing activities was approximately -¥859.45 million, worsening from -¥743.63 million in the same period last year[21]. - The ending cash and cash equivalents balance for the first quarter of 2025 was approximately ¥5.67 billion, an increase from ¥2.41 billion at the end of the first quarter of 2024[21]. Assets and Liabilities - Total assets at the end of the reporting period were ¥34,827,806,910.19, a slight decrease of 1.03% from ¥35,191,003,384.31 at the end of the previous year[4]. - Total liabilities as of March 31, 2025, were ¥23,369,947,586.03, down from ¥23,871,005,244.77 at the end of 2024, a reduction of 2.1%[13]. - Shareholders' equity increased to ¥11,457,859,324.16 as of March 31, 2025, compared to ¥11,319,998,139.54 at the end of 2024, reflecting a growth of 1.2%[13]. Shareholder Information - The largest shareholder, China National Machinery Industry Corporation, holds 68.70% of the shares[7]. - The total number of common shareholders at the end of the reporting period was 45,683[7]. - The company did not report any significant changes in shareholder relationships or actions among the top ten shareholders[9].

Financial Performance - The company's operating revenue for 2024 was CNY 42,024,718,277.23, a decrease of 3.44% compared to CNY 43,519,840,430.07 in 2023[20] - The net profit attributable to shareholders for 2024 reached CNY 392,459,702.06, a significant increase of 1,787.58% from CNY 20,791,674.18 in 2023[20] - The net cash flow from operating activities for 2024 was CNY 2,721,767,981.72, up 330.82% from CNY 631,764,281.65 in 2023[20] - The basic earnings per share for 2024 was CNY 0.2624, reflecting an increase of 1,787.77% compared to CNY 0.0139 in 2023[21] - The total assets as of the end of 2024 were CNY 35,191,003,384.31, a 2.05% increase from CNY 34,482,983,349.66 at the end of 2023[20] - The company's net assets attributable to shareholders increased by 4.32% to CNY 11,395,403,847.68 at the end of 2024, compared to CNY 10,923,298,590.12 at the end of 2023[20] Dividends and Shareholder Returns - The company declared a cash dividend of CNY 0.08 per share, totaling CNY 119,663,095.36 for all shareholders, subject to approval at the 2024 annual general meeting[5] - The company implemented a mid-term dividend distribution of CNY 0.025 per share, amounting to CNY 37,394,717.30, completed on November 13, 2024[5] - The company plans to distribute a cash dividend of 0.05 RMB per share (before tax) for the 2023 fiscal year, with a total cash dividend amounting to 157,057,812.66 RMB, representing 40.02% of the net profit attributable to ordinary shareholders[120][124] Market and Industry Insights - In 2024, the Chinese automotive industry produced and sold 31.28 million and 31.44 million vehicles respectively, marking a year-on-year growth of 3.7% and 4.5%[34] - The market share of domestic passenger vehicles reached 65.2% in 2024, with sales increasing by 23.1% year-on-year[34] - New energy vehicle sales in 2024 reached 12.89 million units, with a market penetration rate of 40.9%, up 9.3 percentage points from 2023[35] - The company achieved a record high in automotive engineering business orders, reflecting strong demand and market positioning[30] Operational Challenges - The company faces uncertainty regarding the restructuring of its associate, Guojizhi Jun Automobile Co., Ltd., which was ruled for bankruptcy reorganization in October 2024[10] - The net cash flow from operating activities in Q3 2024 was negative at CNY -5.15 billion, indicating challenges in cash generation during that period[23] - The net profit after deducting non-recurring gains and losses in Q1 2024 was CNY 113.19 million, showing a significant decrease compared to previous quarters[23] Research and Development - The company reported a total R&D expenditure of 627.64 million RMB, accounting for 1.49% of total revenue[62] - The number of R&D personnel is 885, representing 14% of the total workforce[63] - The company has filed for 129 intellectual property rights in 2024, including 36 invention patents, strengthening its technological "moat"[50] Corporate Governance - The company has improved its corporate governance structure in compliance with relevant laws and regulations, ensuring orderly operations and information disclosure[91] - The board of directors has established rules to ensure responsible participation and training, with a new board election scheduled for January 19, 2024[92] - The company has strengthened its internal control systems, conducting self-assessments on key business processes to ensure compliance and effectiveness[93] Environmental and Social Responsibility - The company invested ¥152.86 million in environmental protection during the reporting period[132] - The company has implemented 72 sets of waste gas purification facilities, all of which are operating normally[133] - The company has reduced carbon emissions by 1,735 tons through various carbon reduction measures[135] - The company allocated ¥121 million for social responsibility projects, marking a 5% increase from the previous year[138] Financial Position and Assets - The company's cash and cash equivalents increased by 57.01% to ¥5,618,213,366.26, primarily due to increased net cash inflow from operating activities[65] - The total assets of the company include overseas assets amounting to ¥2,109,079,316.15, representing 5.99% of total assets[67] - The accounts receivable balance as of December 31, 2024, is RMB 6,881,368,513.89, with a bad debt provision of RMB 1,607,647,738.27, leading to a net accounts receivable value of RMB 5,273,720,775.62[189] Strategic Initiatives - The company plans to continue enhancing core functions and competitiveness while deepening reforms and optimizing structures through 2025[33] - The company is actively pursuing international expansion, leveraging opportunities in Europe, North America, and emerging markets[45] - The company is committed to a differentiated operational strategy in its automotive leasing business to strengthen brand influence and increase market share[83] Risk Management - The company has established risk control measures for its foreign exchange forward contracts to mitigate potential losses from currency fluctuations[76] - The company emphasizes the importance of managing accounts receivable to reduce liquidity risks associated with foreign exchange forward contracts[76] - The company faces macroeconomic risks due to a complex global environment, which may impact trade and technology sectors, leading to increased market volatility[86]

国机汽车股份有限公司 2024 年度涉及财务公司关联交易的存款、 贷款等金融业务的专项说明 天 职 业 字 [2025]9929 号 目 录 涉 及 财 务 公 司 关 联 交 易 的 存 款 、 贷 款 等 金 融 业 务 的 专 项 说 明 ----- 1 涉及财务公司存款、贷款等金融业务情况汇总表 -- -3 您可使用手机"扫一扣"或迹入"注册会计师行业统一流管平台（http://ac.mdf.gov.cn）"进行查询 "拉行查看"或近入"注册会计师行业统一流管平台（http://ac.mot.gov.cn）"拉行查 关于国机汽车股份有限公司 2024 年度涉及财务公司关联交易的存款、贷款等金融业务的专项说明 天职业字[2025]9929 号 2024 年度涉及财务公司关联交易的存款、贷款等金融业务的专项说明 (续) 天职业字[2025]9929 号 [此页无正文] 国机汽车股份有限公司董事会: 我们接受委托,审计了国机汽车股份有限公司(以下简称"国机汽车")及其子公司 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 所有者权益变动表、合并及母公司现 ...