内部控制审计报告 中喜特审 2025T00225 号 中喜会计师事务所（特殊普通合伙） 地址：北京市崇文门外大街11号新成文化大厦A座11层 邮编：100062 电话：010-67085873 传真：010-67084147 邮箱：zhongxi@zhongxicpa.net 中喜特审2025T00225号 河南瑞贝卡发制品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 审计了河南瑞贝卡发制品股份有限公司（以下简称瑞贝卡公司）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，并评价其有效性是瑞贝卡公 司董事会的责任。 中 喜 会 计 师 事 务 所 (特 殊 普 通 合 伙 ) ZHONGXI CPAs（SPECIAL GENERAL PARTNERSHIP） 内部控制审计报告 五、强调事项 我们提醒内部控制审计报告使用者关注,瑞贝卡公司2024年度存在被控股股东 河南瑞贝卡控股有限责任公司通过第三方非经营性占用资金的 ...

关于河南瑞贝卡发制品股份有限公司 前期会计差错更正专项说明的 鉴证报告 中喜专审 2025Z00427 号 中喜会计师事务所（特殊普通合伙） 地址：北京市东城区崇文门外大街11号新成文化大厦A座11层 邮编：100062 电话：010-67085873 传真：010-67084147 邮箱：zhongxi@zhongxicpa.net 目 录 内 容 页 次 一、关于河南瑞贝卡发制品股份有限公司前期会计差错更正 专项说明的鉴证报告 1-2 二、会计师事务所营业执照及资质证书 中 喜 会 计 师 事 务 所 (特 殊 普 通 合 伙 ) ZHONGXI CPAs（SPECIAL GENERAL PARTNERSHIP） 关于河南瑞贝卡发制品股份有限公司 前期会计差错更正专项说明的鉴证报告 中喜专审2025Z00427号 河南瑞贝卡发制品股份有限公司全体股东： 我们鉴证了后附的河南瑞贝卡发制品股份有限公司（以下简称"瑞贝卡公司"） 管理层编制的《河南瑞贝卡发制品股份有限公司关于前期会计差错更正情况的说明》 执行了鉴证。 一、管理层和治理层的责任 瑞贝卡公司管理层的责任是提供真实、合法、完整的相关资料，按照《企业会 ...

关于河南瑞贝卡发制品股份有限公司 前期会计差错更正专项说明的 鉴证报告 中喜专审 2025Z00427 号 中 喜 会 计 师 事 务 所 (特 殊 普 通 合 伙 ) 中喜会计师事务所（特殊普通合伙） 地址：北京市东城区崇文门外大街11号新成文化大厦A座11层 邮编：100062 电话：010-67085873 传真：010-67084147 邮箱：zhongxi@zhongxicpa.net 目 录 内 容 页 次 一、关于河南瑞贝卡发制品股份有限公司前期会计差错更正 专项说明的鉴证报告 1-2 二、会计师事务所营业执照及资质证书 ZHONGXI CPAs（SPECIAL GENERAL PARTNERSHIP） 关于河南瑞贝卡发制品股份有限公司 前期会计差错更正专项说明的鉴证报告 中喜专审2025Z00427号 河南瑞贝卡发制品股份有限公司全体股东： 我们鉴证了后附的河南瑞贝卡发制品股份有限公司（以下简称"瑞贝卡公司"） 管理层编制的《河南瑞贝卡发制品股份有限公司关于前期会计差错更正情况的说明》 执行了鉴证。 一、管理层和治理层的责任 瑞贝卡公司管理层的责任是提供真实、合法、完整的相关资料，按照《企业会 ...

河南瑞贝卡发制品股份有限公司 章 程 2025 年 4 月 | 第一章 | 总 则 | 1 | | --- | --- | --- | | 第二章 | 经营宗旨和范围 1 | | | 第三章 | 股 份 | 2 | | 第四章 | 股东和股东会 4 | | | 第五章 | 董事和董事会 15 | | | 第六章 | 高级管理人员 22 | | | 第七章 | 财务会计制度、利润分配和审计 24 | | | 第八章 | 通知和公告 28 | | | 第九章 | 合并、分立、增资、减资、解散和清算 28 | | | 第十章 | 修改章程 31 | | 河南瑞贝卡发制品股份有限公司章程 第一章 总 则 第一条 为维护公司、股东、职工和债权人的合法权益，规范公司的组织和 行为，根据《中华人民共和国公司法》（以下简称"《公司法》"）、《中华人民共 和国证券法》（以下简称"《证券法》"）和其他有关规定，制订本章程。 第二条 公司系依照《公司法》和其他有关规定成立的股份有限公司（以下 简称"公司"）。 公司经河南省人民政府[1999]26 号文件批准由原河南瑞贝卡发制品有限公 司变更设立，在河南省市场监督管理局注册登记，取 ...

河南瑞贝卡发制品股份有限公司 （一）个人履历、专业背景以及任职情况 胡明霞：女，中国籍，1980年生，致公党员，四川大学会计学博士，擅长审 计和公司治理。曾任安永华明会计师事务所审计师、西南政法大学副教授；现任 北京国家会计学院会计学专业教授。2024年12月21日，公司发布了《关于独立董 事辞职的公告》（公告编号：临2024—034），本人因个人原因申请辞去公司独 立董事及董事会专门委员会相关职务，根据有关规定，辞职报告将在公司召开股 东大会选举产生新任独立董事后生效。 （二）任职公司董事会专门委员会的情况 本人在审计委员会担任主任委员；在提名及薪酬与考核委员会担任委员。 （三）是否存在影响独立性的情况进行说明 作为公司的独立董事，本人具备《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《公司章程》所要求的独立性，并向董事会提交了独 立性自查报告，不存在影响独立性的情况。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，且未在公司关联企业任职；没有直接或间接持有公司 已发行的股份；没有为公司或其附属企业提供财务、法律、咨询、保荐等服务； 未在公司担任除独立董事以外的任何职务，也没有从 ...

河南瑞贝卡发制品股份有限公司 第二条 董事会战略委员会是董事会按照《公司章程》规定设立的专门工作机构，主要 负责对公司长期发展战略和重大投资决策进行研究并提出建议。 董事会战略发展委员会工作细则 第一章 总则 第一条 为适应公司战略发展需要，增强公司核心竞争力，确定公司发展规划，健全投 资决策程序，加强决策科学性，提高重大投资决策的效益和决策的质量，完善公司治理结构， 根据《中华人民共和国公司法》、《公司章程》，并参照《上市公司治理准则》及其他有关规 定，公司董事会特设立战略委员会，并制定本工作细则。 第二章 人员组成 第三条 战略委员会成员由五名董事组成，其中包括两名独立董事。 第四条 战略委员会委员由董事长、过半数独立董事或者全体董事的三分之一以上提名， 并由董事会选举产生。 第五条 战略委员会设主任委员一名，由公司董事长担任。 第六条 战略委员会任期与董事会任期一致，委员任期届满，连选可以连任。期间如有 委员不再担任公司董事职务，则其自动失去委员任职资格，并由董事会根据本工作细则第三 条至第五条之规定补足委员人数。 第七条 战略委员会下设投资评审小组作为战略委员会的调研机构，由公司总经理或副 总经理任投 ...

河南瑞贝卡发制品股份有限公司 2024 年度独立董事述职报告 （郝秀琴） 本人郝秀琴，作为河南瑞贝卡发制品股份有限公司（以下简称 "公司"）第 九届董事会独立董事，根据《公司法》《证券法》《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》等有关法律法规以及《公 司章程》《独立董事工作制度》的规定和要求，充分利用专业知识和技能，本着 独立、客观、公正的原则，忠实勤勉地履行职责，促进公司规范运作，切实维护 公司、股东尤其是中小股东合法权益。现将 2024 年度履职情况报告如下： 一、独立董事的基本情况 （一）个人履历、专业背景以及任职情况 郝秀琴，女，1970 年 7 月生，中国国籍，无境外居留权，经济学博士，中 国财政学会理事、河南省财政金融类教学指导委员会委员。曾在河南财政税务高 等专科学校、河南财经学院任教。现任河南财经政法大学教授、博士生导师、校 学术委员会委员，财政税务学院副院长，兼任三全食品股份有限公司独立董事。 （二）任职公司董事会专门委员会的情况 本人在战略发展委员会、提名及薪酬与考核委员会担任委员；自 2024 年 7 月 19 日起，本人在第九届董事会审计委员会担 ...

河南瑞贝卡发制品股份有限公司 董事会提名及薪酬与考核委员会工作细则 第一章 总则 第一条 为规范河南瑞贝卡发制品股份有限公司（以下简称"公司"）董事、高级管理 人员的产生，进一步建立健全公司董事（非独立董事）及高级管理人员的考核和薪酬管理制 度，完善公司治理结构，根据《中华人民共和国公司法》《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》和《公司 章程》的有关规定，公司特设立董事会提名及薪酬与考核委员会，并制定本细则。 第二条 董事会提名及薪酬与考核委员会是董事会下设的专门工作机构，主要负责对公 司董事和高级管理人员的人选、选择标准和程序进行选择并提出建议，制定公司董事及高级 管理人员的考核标准并进行考核；负责制定、审查公司董事及高级管理人员的薪酬政策与方 案，对董事会负责。 第二章 人员组成 第三条 提名及薪酬与考核委员会中独立董事应当过半数并担任召集人，成员由三名 独立董事和二名董事组成。 第五条 提名及薪酬与考核委员会设主任委员一名，由独立董事委员担任，负责主持 委员会工作；主任委员在委员内选举，并报请董事会批准产生。 第三章 职责权限 第八 ...

Financial Performance - The company's operating revenue for Q1 2025 was CNY 305,163,351.31, representing an increase of 11.26% compared to CNY 274,286,199.06 in the same period last year[4] - Net profit attributable to shareholders was CNY 6,360,600.31, up 18.59% from CNY 5,363,698.46 year-on-year[4] - Basic and diluted earnings per share rose to CNY 0.0056, reflecting a growth of 19.15% from CNY 0.0047[4] - Total operating revenue for Q1 2025 reached ¥305,163,351.31, an increase of 11.25% compared to ¥274,286,199.06 in Q1 2024[17] - Net profit for Q1 2025 was ¥6,347,693.02, representing a 22.09% increase from ¥5,198,435.48 in Q1 2024[18] - Operating profit for Q1 2025 was ¥8,820,510.26, compared to ¥5,510,792.59 in Q1 2024, indicating a growth of 60.73%[18] - The company reported a total comprehensive income of ¥17,891,823.09 for Q1 2025, significantly higher than ¥298,538.00 in Q1 2024[18] Cash Flow - The net cash flow from operating activities increased by 24.35% to CNY 91,222,226.74, compared to CNY 73,361,971.16 in the previous year[4] - Cash flow from operating activities for Q1 2025 was ¥91,222,226.74, an increase of 24.36% from ¥73,361,971.16 in Q1 2024[20] - The company experienced a net cash outflow from investing activities of ¥1,037,137.65 in Q1 2025, compared to an outflow of ¥1,449,712.56 in Q1 2024[21] - Net cash outflow from financing activities for Q1 2025 was ¥43,684,180.60, an improvement from an outflow of ¥273,206,447.26 in Q1 2024[21] Assets and Liabilities - Total assets at the end of the reporting period were CNY 4,909,119,970.54, a decrease of 1.60% from CNY 4,989,093,264.63 at the end of the previous year[5] - As of March 31, 2025, the total current assets amounted to RMB 4,127,160,169.26, a decrease of 1.65% from RMB 4,196,771,359.14 on December 31, 2024[12] - The company's cash and cash equivalents decreased to RMB 658,644,882.51 from RMB 719,047,202.97, reflecting a decline of 8.38%[12] - Accounts receivable increased to RMB 234,355,964.18, up by 15.22% from RMB 203,414,522.31[12] - Inventory decreased slightly to RMB 3,125,693,704.77 from RMB 3,181,884,168.50, a reduction of 1.76%[12] - Total liabilities as of March 31, 2025, were RMB 2,264,523,768.91, down from RMB 2,362,388,886.09, indicating a decrease of 4.14%[14] - The non-current assets totaled RMB 781,959,801.28, down from RMB 792,321,905.49, a decline of 1.83%[13] - The company's short-term borrowings were RMB 1,565,446,940.48, a slight decrease from RMB 1,619,746,355.63, representing a reduction of 3.34%[14] Shareholder Information - The total number of ordinary shareholders at the end of the reporting period was 74,286[9] - The largest shareholder, Henan Ruibeka Holding Co., Ltd., holds 28.40% of the shares, totaling 321,538,217 shares[9] - The company has implemented a first-phase employee stock ownership plan, holding 7,850,679 shares, which accounts for 0.69% of total shares[9] - Shareholders' equity attributable to the parent company increased by 0.68% to CNY 2,640,504,265.88 from CNY 2,622,599,535.50[5] - The total equity attributable to shareholders increased to RMB 2,640,504,265.88 from RMB 2,622,599,535.50, reflecting a growth of 0.68%[14] Government Subsidies - The company received government subsidies amounting to CNY 571,847.46, which are closely related to its normal business operations[6]

Financial Performance - The company's operating revenue for 2024 was CNY 1,239,041,362.91, representing a 1.10% increase compared to CNY 1,225,563,193.88 in 2023[21]. - The net profit attributable to shareholders for 2024 was a loss of CNY 117,619,169.86, a significant decline from a profit of CNY 12,302,269.67 in 2023[21]. - The net cash flow from operating activities for 2024 was CNY 250,749,049.30, showing a 1.57% increase from CNY 246,866,998.08 in 2023[21]. - The total net assets attributable to shareholders decreased by 4.72% to CNY 2,622,599,535.50 at the end of 2024, down from CNY 2,752,445,364.63 at the end of 2023[21]. - Basic earnings per share for 2024 is -0.10 CNY, a decrease of 1,100% compared to 0.01 CNY in 2023[23]. - The weighted average return on equity decreased to -4.37% in 2024 from 0.43% in 2023, a decline of 4.80 percentage points[23]. - The company reported a significant decline in net profit, with a loss of CNY 121,119,079.27 after deducting non-recurring gains and losses for 2024[21]. - The company achieved operating revenue of ¥1,239,041,362.91, a year-on-year increase of 1.1%, but reported a net profit attributable to shareholders of -¥117,619,169.86 due to a 62% increase in marketing expenses[31]. - The company reported a significant increase in domestic revenue, reaching 28,088.46 million RMB, up 15.92% year-on-year[79]. Revenue Breakdown - The company's revenue from online channels has increased, with sales from these channels accounting for nearly 30% of total revenue[23]. - Domestic wig business revenue reached ¥184,795,800, growing by 11.18% year-on-year, driven by online and offline channel integration and social media marketing efforts[31]. - E-commerce revenue in the domestic market reached ¥40,112,400, reflecting a significant growth of 63.27% year-on-year, supported by enhanced marketing on platforms like Douyin and Xiaohongshu[32]. - Revenue from the Americas market was ¥341,676,400, up 9.35% year-on-year, with a focus on high-end products and partnerships with key offline clients[33]. - The European market generated revenue of ¥113,794,300, marking a year-on-year increase of 16.31% despite weak market demand[33]. - Revenue from the African market declined by 17.80% year-on-year to ¥429,047,100 due to currency fluctuations and reduced consumer purchasing power[34]. - The company’s high-end craft wig products saw a remarkable revenue increase of 117.85% year-on-year, totaling ¥192,761,600[34]. - Chemical fiber wig revenue decreased by 33.35% year-on-year to ¥119,027,400, impacted by changes in terminal demand and intensified market competition[35]. Expenses and Costs - Sales expenses increased significantly by 61.87% to CNY 226.24 million, primarily due to enhanced promotional efforts for cross-border e-commerce channels[52]. - The total operating costs increased to ¥1,300,529,506.62 in 2024, up 8.0% from ¥1,204,034,308.98 in 2023[193]. - The company reported a significant increase in sales expenses to ¥165,200,279.65 in 2024 from ¥86,083,933.76 in 2023, reflecting a rise of 92%[196]. Investments and R&D - The total R&D expenditure amounted to ¥36,825,524.02, representing 2.97% of total revenue[66]. - The company has 546 R&D personnel, accounting for 6.71% of the total workforce[67]. - Research and development expenses for 2024 were ¥33,204,527.58, slightly decreased from ¥35,183,381.07 in 2023[196]. Corporate Governance - The company has established a clear and compliant corporate governance structure, ensuring effective operation and protection of shareholder rights[92][93]. - The company held 5 board meetings during the reporting period, ensuring compliance with the Articles of Association and relevant laws[94]. - The supervisory board operated in accordance with the Articles of Association and effectively supervised the legality and compliance of the financial activities of the company[95]. - The company has established a comprehensive information disclosure system, ensuring the accuracy, completeness, and timeliness of disclosures, with no incidents of information leakage or insider trading reported during the period[94]. Environmental Responsibility - The company invested 4.8069 million yuan in environmental protection during the reporting period[127]. - The company has been recognized as a "national green factory" and has received multiple awards for its environmental efforts[130]. - The company has established an environmental monitoring plan and conducts quarterly assessments through third-party agencies to ensure compliance with environmental standards[133]. - The company has not faced any administrative penalties related to environmental issues during the reporting period[134]. Accounting and Restatements - The company corrected prior accounting errors using retrospective restatement, impacting the 2022 and 2023 consolidated financial statements[143]. - For the 2023 consolidated financial statements, cash and cash equivalents were restated from ¥917,645,641.01 to ¥607,905,641.01, a decrease of ¥309,740,000.00[143]. - Other receivables increased from ¥51,183,633.28 to ¥360,923,633.28 due to the same restatement, reflecting an increase of ¥309,740,000.00[143]. Shareholder Information - The total number of common shareholders as of the end of the reporting period is 77,406, an increase from 74,286 at the end of the previous month[156]. - The largest shareholder, Henan Ruibeka Holdings Co., Ltd., holds 321,538,217 shares, representing 28.40% of total shares, with a decrease of 60,000,000 shares during the reporting period[159]. - The second-largest shareholder, Xu Yumei, increased her holdings by 60,000,000 shares to a total of 60,000,000 shares, representing 5.30% of total shares[159]. Future Outlook - The company plans to expand its market presence in emerging markets, particularly in Asia and South America, as consumer demand trends towards younger and more diverse preferences[83]. - The global economic growth forecast for 2025 is adjusted to 3.3%, but remains below historical averages, posing challenges for the company's overseas business expansion[87][88]. - The company aims to enhance its market share and profitability by expanding into developed economies and targeting high-net-worth individuals, with a focus on customer needs and product competitiveness[86].