大连圣亚旅游控股股份有限公司 内部控制审计报告 立信中联审字[2025]D-0438 号 立信中联会计师事务所(特殊普通合伙) LixinZhonglian CPAs (SPECIAL GENERAL PARTNERSHIP) 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 目 家 内部控制审计报告 1—2 l r " 立信中联会计师事务所(特殊普通合伙) LixinZhonglian CPAs(SPECIAL GENERAL PARTNERSHIP) 内部控制审计报告 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 审计了大连圣亚旅游控股股份有限公司（以下简称大连圣亚公司）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,并评价其有效性是大连圣亚公司 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 ...

专项审核意见 立信中联专审字[2025]D-0113 号 关于营业收入扣除事项的 立信中联会计师事务所(特殊普通合伙) LixinZhonglian CPAs (SPECIAL GENERAL PARTNERSHIP) 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）" 报告编码:津25CH8 日 录 一、 专项审核意见 11 2024 年度营业收入扣除情况表 1—2 3 我们接受委托,对大连圣亚旅游控股股份有限公司(以下简称"大连圣亚公 司")2024年度财务报表进行了审计,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 并及母公司股东权益变动表,以及相关财务报表附注,并于 2025年 4月 23 日出 具立信中联审字[2025]D-0439 号审计报告。 根据《上海证券交易所股票上市规则》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》(以下简称"上市规则及相关指南")的相关规定, 大连圣亚公司管理层编制了后附的《大连圣亚旅游控股股份有限公司2024年度营 业 ...

大连圣亚旅游控股股份有限公司 审 计 报 告 立信中联审字[2025]D-0439 号 立信中联会计师事务所(特殊普通合伙) LixinZhonglian CPAs (SPECIAL GENERAL PARTNERSHIP) 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） 报告编码 · 津25JAP 目 录 | 1 | 审计报告 | 1-5 | | --- | --- | --- | | i Í | 财务报表 | | | 1、 | 合并资产负债表、母公司资产负债表 | 1-4 | | 2、 | 合并利润表、母公司利润表 | 5-6 | | 3、 | 合并现金流量表、母公司现金流量表 | 7-8 | | 4、 | 合并股东权益变动表、母公司股东权益变动表 | 9-12 | | 5、 | 财务报表附注 | 1-89 | 立信中联会计师事务所(特殊普通合伙) inZhonglian CPAs (SPECIAL GENERAL PARTNERSHIP) 审计报告 立信中联审字[2025]D-0439 号 大连圣亚旅游控股股份有限公司全体股东: 一、审计意见 我们 ...

大连圣亚旅游控股股份有限公司 2024 年度独立董事述职报告 作为大连圣亚旅游控股股份有限公司（以下简称"公司"）的独立董事，2024 年度，本人遵守《公司法》、《证券法》等相关法律、法规及规范性文件的要求， 勤勉尽责，积极发挥独立董事作用，切实维护全体股东特别是中小股东的合法权 益。现将 2024 年度履职情况报告如下： 一、2024 年度独立董事的基本情况 （一）个人工作履历、专业背景以及兼职情况 李双燕，1967 年 4 月出生，中国国籍，硕士学位。历任重庆公路所职员、 海口华信电脑软件有限公司总经理、重庆市博恩科技（集团）有限公司副总。现 任重庆市信蜂科技有限公司执行董事、杭州江流儿科技有限公司董事。2020 年 9 月至 2024 年 7 月担任公司第七届和第八届董事会独立董事。 （二）是否存在影响独立性的情况说明 作为公司的独立董事，本人具备相关规则所要求的担任独立董事的任职资格 和独立性，能够确保独立的专业判断，不存在影响独立董事独立性的情况。 二、独立董事年度履职概况 （一）出席董事会、股东会会议情况 | | 出席董事会会议情况 | | | | | 出席股东会会议情况 | | --- | -- ...

大连圣亚旅游控股股份有限公司 2024 年度独立董事述职报告 作为大连圣亚旅游控股股份有限公司（以下简称"公司"）的独立董事，2024 年度，本人遵守《公司法》、《证券法》等相关法律、法规及规范性文件的要求， 勤勉尽责，积极发挥独立董事作用，切实维护全体股东特别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 （一）个人工作履历、专业背景以及兼职情况 楼丹，1979 年 11 月出生，中国国籍，华北电力大学（北京）经济学学士学 位，浙江大学工商管理硕士学位（MBA），北京大学汇丰商学院高级管理人员工 商管理硕士（EMBA）。注册会计师。历任立信会计师事务所（特殊普通合伙） 浙江分所部门经理、中国中投证券有限责任公司投资银行总部副总裁、中泰证券 股份有限公司投资银行业务委员会高级副总裁、浙商证券股份有限公司投资银行 业务部业务董事、虹越花卉股份有限公司副总裁、杭州魔点科技有限公司 CFO 兼董秘、浙江鼎力机械股份有限公司境外投资管理部经理。2021 年 6 月起担任 公司独立董事，现任公司第九届董事会独立董事。 （二）是否存在影响独立性的情况说明 作为公司的独立董事，本人具 ...

大连圣亚旅游控股股份有限公司 2024 年度独立董事述职报告 作为大连圣亚旅游控股股份有限公司（以下简称"公司"）的独立董事，2024 年度，本人遵守《公司法》、《证券法》等相关法律、法规及规范性文件的要求， 勤勉尽责，积极发挥独立董事作用，切实维护全体股东特别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 （一）个人工作履历、专业背景以及兼职情况 曾国军，1968 年 12 月出生，中国国籍，本科学历。历任深圳市中外房地产 导报社编辑、格林纳达驻华大使馆商务处首席商务代表。现任深圳招乎投资有限 公司执行董事兼总经理、四川招乎众包科技有限公司执行董事兼总经理、北京时 代点创国际广告有限公司执行董事兼经理、中国投资协会海外投资联合会常务副 会长兼秘书长。2024 年 7 月起担任公司第九届董事会独立董事。 （二）是否存在影响独立性的情况说明 作为公司的独立董事，本人具备相关规则所要求的担任独立董事的任职资格 和独立性，能够确保独立的专业判断，不存在影响独立董事独立性的情况。 二、独立董事年度履职概况 （一）出席董事会、股东会会议情况 | | 出席董事会会议情况 | | | ...

大连圣亚旅游控股股份有限公司 2024 年度独立董事述职报告 作为大连圣亚旅游控股股份有限公司（以下简称"公司"）的独立董事，2024 年度，本人遵守《公司法》、《证券法》等相关法律、法规及规范性文件的要求， 勤勉尽责，积极发挥独立董事作用，切实维护全体股东特别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 （一）个人工作履历、专业背景以及兼职情况 师兆熙，1990 年 2 月出生，中国国籍，本科学历，律师。历任大盛微电科技 股份有限公司法务、北京安博（杭州）律师事务所律师；2017 年 3 月至今，任北 京盈科（杭州）律师事务所律师。2021 年 6 月起担任公司独立董事，现任公司第 九届董事会独立董事。 （二）是否存在影响独立性的情况说明 作为公司的独立董事，本人具备相关规则所要求的担任独立董事的任职资格 和独立性，能够确保独立的专业判断，不存在影响独立董事独立性的情况。 2024 年度，本人担任第八届和第九届董事会薪酬与考核委员会主任委员、审 计委员会委员、提名委员会委员、战略与 ESG 委员会委员，认真履行职责，根据 二、独立董事年度履职概况 （一）出席董事会、 ...

数据四舍五入，查看更多财务数据>> 二、前10名无限售条件股东持股情况 一、主要会计数据和财务指标 | 报告期指标 | 2024年年报 | 2023年年报 | 本年比上年增减(%) | 2022年年报 | | --- | --- | --- | --- | --- | | 基本每股收益（元） | -0.5400 | 0.2669 | -302.32 | -0.5950 | | 每股净资产（元） | 1.15 | 1.73 | -33.53 | 1.45 | | 每股公积金(元) | 1.35 | 1.35 | 0 | 1.35 | | 每股未分配利润(元) | -1.38 | -0.82 | -68.29 | -1.11 | | 每股经营现金流(元) | - | - | - | - | | 营业收入(亿元) | 5.05 | 4.68 | 7.91 | 1.57 | | 净利润(亿元) | -0.7 | 0.34 | -305.88 | -0.77 | | 净资产收益率(%) | -37.83 | 16.70 | -326.53 | -34.30 | 三、分红送配方案情况 前十大流通股东累计持有： 8046. ...

Financial Performance - The company's operating revenue for 2024 was CNY 505.24 million, an increase of 7.93% compared to CNY 468.10 million in 2023[21]. - The net profit attributable to shareholders for 2024 was a loss of CNY 70.18 million, a decrease of 304.16% from a profit of CNY 34.38 million in 2023[21]. - The net cash flow from operating activities for 2024 was CNY 195.13 million, down 4.96% from CNY 205.32 million in 2023[21]. - The total assets at the end of 2024 were CNY 2.08 billion, a decrease of 1.84% from CNY 2.12 billion at the end of 2023[21]. - The company's net assets attributable to shareholders decreased by 33.22% to CNY 148.55 million at the end of 2024 from CNY 222.46 million at the end of 2023[21]. - The basic earnings per share for 2024 was -CNY 0.5449, compared to CNY 0.2669 in 2023, reflecting a significant decline[22]. - The weighted average return on equity for 2024 was -37.83%, a decrease of 54.53 percentage points from 16.70% in 2023[22]. - The gross profit margin for the tourism service sector decreased by 3.16 percentage points to 59.85%[67]. - The total non-recurring losses for the year were CNY -90.97 million, significantly impacting the overall financial performance[28]. Revenue Breakdown - In Q1 2024, the company reported operating revenue of approximately CNY 91.53 million, which increased to CNY 109.38 million in Q2, but dropped to CNY 78.02 million in Q4[24]. - The net profit attributable to shareholders was CNY 1.28 million in Q1, surged to CNY 11.01 million in Q2, but fell to a loss of CNY 175.34 million in Q4[24]. - The net cash flow from operating activities reached CNY 38.62 million in Q1 and increased to CNY 125.45 million in Q3, but turned negative at CNY -15.88 million in Q4[24]. - Scenic operations revenue grew by 5.74% in 2024, attributed to increased ticket sales from higher visitor numbers[70]. - Animal operations revenue surged by 96.15% in 2024, primarily from animal leasing and sales of bred animals[70]. - Commercial operations revenue rose by 29.82% in 2024, reflecting increased visitor spending and foot traffic[70]. - Hotel operations revenue increased by 69.78% in 2024, following the opening of new hotels in Dalian and Harbin[70]. Strategic Initiatives - The company launched the first penguin-themed hotel in Northeast China, enhancing its hotel business and generating additional revenue[36]. - The company upgraded its signature performances, including the "Dolphin Bay Love" and "Sea Lion Hi Show," to enhance visitor experience and engagement[37]. - New educational products were developed, such as "Exploring Marine and Terrestrial Biodiversity," to improve the appeal and competitiveness of the company's offerings[38]. - The company aims to strengthen risk management and drive high-quality development through innovation and market expansion strategies[35]. - The company is committed to enhancing product and service offerings to attract tourists and counteract economic fluctuations[108]. - The company plans to explore new product and service upgrades, enhancing product supply capabilities and enriching consumer experiences[105]. Risk Management and Compliance - The company has acknowledged potential risks in its future development, which investors should be aware of[6]. - The company is committed to enhancing risk management and internal control systems to improve operational efficiency and compliance[44]. - The company is developing strategies to address potential risks from natural disasters and public health events that could affect tourism demand[109]. - The company has established a governance structure that complies with legal requirements, ensuring independent operation from its controlling shareholder[117]. Marketing and Brand Development - The company enhanced its marketing strategy by operating 30 self-media accounts across platforms like Douyin and YouTube, significantly increasing brand visibility and engagement[42]. - The original cultural tourism IP "Tao Xue Penguin" maintained high exposure, winning awards and launching new AI interactive products to strengthen brand positioning[42]. - The company plans to leverage new technologies in its upcoming product lines to drive future growth[125]. - The company will utilize digital media to enhance brand value and expand marketing efforts, aiming to improve operational efficiency[104]. Human Resources and Management - The company emphasizes talent development and has built a strong team of professionals in the marine aquarium industry[57]. - The total compensation for the board members amounted to 607.58 million CNY for the reporting period[124]. - The company has a structured approach to evaluating the remuneration of its directors and supervisors, ensuring alignment with performance metrics[134]. - The company has implemented a diverse training program to enhance employee capabilities and foster a sense of belonging to the corporate culture[152]. Environmental and Social Responsibility - The company actively participated in biodiversity protection, successfully releasing 2 artificially bred spotted seals during a public awareness event, which received significant media coverage[167]. - The company organized over 25 public science education activities, promoting marine knowledge and environmental awareness in collaboration with various organizations[170]. - The company implemented measures to monitor and adjust energy usage, aiming for energy conservation and emission reduction[171]. - The company is not classified as a key pollutant discharge unit and actively promotes green development principles in its operations[165]. Legal and Regulatory Matters - The company is involved in multiple significant lawsuits, including a loan dispute with Dalian Shengya and a capital contribution dispute with Zhenjiang Cultural Tourism Industry Group, amounting to RMB 42 million and RMB 48.48 million respectively[182]. - The company faced an administrative penalty of RMB 2.4 million due to major responsibility for a significant production safety accident[185]. - The company is listed as a dishonest executor, failing to fulfill obligations determined by effective legal documents, and remains on the list as of the report date[187]. - The company has not faced any violations regarding guarantees during the reporting period[176].

Financial Performance - The company's operating revenue for Q1 2025 was ¥84,316,729.67, a decrease of 7.88% compared to ¥91,527,276.48 in the same period last year[4]. - The net profit attributable to shareholders was -¥8,145,669.71, representing a decline of 738.54% from a profit of ¥1,275,665.27 in the previous year[4]. - Basic and diluted earnings per share were both -¥0.0632, a decrease of 738.38% from ¥0.0099 in the same period last year[4]. - The decline in net profit was mainly attributed to a decrease in visitor traffic at scenic spots and a slight increase in operating costs[8]. - Net profit for Q1 2025 was a loss of ¥2,165,319.29, compared to a profit of ¥13,483,312.59 in Q1 2024, representing a significant decline[21]. - The net profit for Q1 2025 was a loss of ¥4,853,051.04, compared to a loss of ¥4,590,756.73 in Q1 2024, indicating a worsening of 5.7%[33]. Cash Flow and Liquidity - The net cash flow from operating activities decreased by 74.34%, amounting to ¥9,910,776.55 compared to ¥38,618,890.65 in the prior year[4]. - Operating cash flow for Q1 2025 was ¥9,910,776.55, down 74.3% from ¥38,618,890.65 in Q1 2024[24]. - Cash and cash equivalents at the end of Q1 2025 were ¥62,970,133.83, a decrease from ¥140,302,377.90 at the end of Q1 2024[25]. - The company's cash and cash equivalents were reported at RMB 65,448,793.71, significantly lower than RMB 117,815,059.88, marking a decline of around 44.5%[15]. - The company incurred financial expenses of ¥12,281,309.34 in Q1 2025, which is a substantial increase from ¥7,213,354.23 in Q1 2024[20]. - Cash inflow from financing activities in Q1 2025 was ¥228,133,414.56, a significant increase from ¥22,185,428.69 in Q1 2024[25]. - The company reported a net cash outflow from investing activities of ¥9,036,533.05 in Q1 2025, compared to a net outflow of ¥12,808,383.75 in Q1 2024[25]. Assets and Liabilities - Total assets at the end of the reporting period were ¥1,906,580,513.25, down 8.46% from ¥2,082,707,632.75 at the end of the previous year[5]. - The company's current assets totaled RMB 105,113,289.58, down from RMB 154,688,562.67, indicating a decrease of about 32.0%[16]. - The total liabilities decreased to RMB 1,632,052,607.80 from RMB 1,785,980,502.80, representing a reduction of approximately 8.6%[17]. - The total equity attributable to shareholders decreased to RMB 140,406,973.68 from RMB 148,552,643.39, a decline of about 5.7%[18]. - The total assets amounted to ¥1,102,681,115.82, up from ¥1,084,767,765.05 in the previous period, reflecting a growth of 1.1%[29]. - The total liabilities increased to ¥915,202,914.70 from ¥892,436,512.89, marking a rise of 2.9%[29]. Shareholder Information - The total number of ordinary shareholders at the end of the reporting period was 37,010[10]. - The largest shareholder, Dalian Xinghaiwan Financial Business District, holds 24.03% of the shares, amounting to 30,945,600 shares[11]. Investments and Financial Activities - The company reported an investment loss of ¥556,592.13 from joint ventures in Q1 2025[21]. - The company's short-term borrowings increased to RMB 94,133,338.32 from RMB 77,614,543.84, reflecting an increase of approximately 21.2%[17]. - The company's short-term borrowings rose to ¥56,102,188.89 from ¥37,570,926.52, an increase of 49.2%[29]. - Cash inflow from financing activities totaled $20,000,000[36]. - Cash outflow from financing activities amounted to $1,131,205.34[36]. - Net cash flow from financing activities was $18,868,794.66[36]. - The net increase in cash and cash equivalents was -$383,472.73[36]. - The ending balance of cash and cash equivalents was $74,034.54[36]. - The beginning balance of cash and cash equivalents was $457,507.27[36]. - The cash outflow related to other financing activities was $658,493.00[36]. - Dividend and interest payments totaled $631,205.34[36]. Management and Accounting - The company is led by Yang Ziping, with accounting responsibilities held by Chu Xiaobin[36]. - The company will not apply new accounting standards starting from 2025[36].