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 | | | ...

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 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].

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].

大连圣亚旅游控股股份有限公司 对会计师事务所 2024 年度履职情况评估报告 大连圣亚旅游控股股份有限公司（以下简称"公司"）聘任立信中联会计师 事务所（特殊普通合伙）作为公司 2024 年度财务审计机构和内部控制审计机构， 根据《国有企业、上市公司选聘会计师事务所管理办法》、《上海证券交易所上 市公司自律监管指引第 1 号—规范运作》等相关规定，公司对立信中联会计师 事务所（特殊普通合伙）2024 年度履职情况进行了评估。具体如下： 一、会计师事务所基本情况 立信中联会计师事务所（特殊普通合伙）成立于 2013 年 10 月 31 日（由立 信中联闽都会计师事务所有限公司转制设立），注册地址为天津自贸试验区（东 疆保税港区）亚洲路 6865 号金融贸易中心北区 1-1-2205-1，2024 年末合伙人 48 人，注册会计师 287 人，其中签署过证券服务业务审计报告的注册会计师 137 人。2024 年度经审计的收入总额 31,555.40 万元，审计业务收入 25,092.21 万元，证券业务收入 9,972.20 万元。2024 年上市公司审计客户 28 家，年报审计 收费含税总额 2,438.00 ...

大连圣亚旅游控股股份有限公司 三、审计委员会2024年度主要工作情况 （一）监督及评估外部审计机构工作情况 2024 年度董事会审计委员会履职报告 2024年，公司董事会审计委员会根据《股票上市规则》、《公司章程》、《公 司董事会审计委员会工作细则》等有关规定，本着勤勉尽责的原则，认真履行职 责，现将公司董事会审计委员会2024年度（以下简称"报告期"）履职情况报告 如下： 一、审计委员会基本情况 公司第八届董事会审计委员会由楼丹、李双燕、师兆熙、杨子平、褚小斌组 成，其中楼丹、李双燕、师兆熙为独立董事，主任委员由会计专业人士楼丹担任。 2024年7月，公司董事会进行换届选举，第九届董事会审计委员会由楼丹、 师兆熙、曾国军、陈琛组成，其中楼丹、师兆熙、曾国军为独立董事，主任委员 由会计专业人士楼丹担任。 二、审计委员会会议召开情况 报告期内，公司董事会审计委员会共召开5次会议，具体情况如下： | 序号 | 召开时间 | 会议届次 | 审议议案 | | --- | --- | --- | --- | | | 年 2024 1 | 第 八 届 董 事 会 审 计 委 员 会 第 | 《公司 2023 年度内部审计 ...

证券代码：600593 证券简称：大连圣亚 公告编号：2025-016 （一）关于不属于单项履约义务的保证类质量保证的会计处理 在对因不属于单项履约义务的保证类质量保证产生的预计负债进行会计核 算时，应当根据《企业会计准则第 13 号—或有事项》有关规定，按确定的预计 负债金额，借记"主营业务成本"、"其他业务成本"等科目，贷记"预计负债" 科目，并相应在利润表中的"营业成本"和资产负债表中的"其他流动负债"、 "一年内到期的非流动负债"、"预计负债"等项目列示。企业在首次执行该解 释内容时，如原计提保证类质量保证时计入"销售费用"等的，应当按照会计 政策变更进行追溯调整。 （二）本次变更前后采用的会计政策 大连圣亚旅游控股股份有限公司 关于会计政策变更的公告 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法律责任。 重要内容提示： 本次会计政策变更是根据《企业会计准则解释第 18 号》（以下简称 "解释 18 号"）的相关规定进行的变更，变更后的会计政策能够更加客观、公 允地反映公司的财务状况和经营成果，符合相关法律法规的规定和公司实 ...

我们认为，公司本次会计政策变更是根据中华人民共和国财政部《企业会计 准则解释第 18 号》的相关规定进行的合理变更，符合相关法律法规的规定和公 司的实际情况，不存在损害公司及股东利益的情形。 大连圣亚旅游控股股份有限公司 监事会 2025 年 4 月 23 日 大连圣亚旅游控股股份有限公司 监事会关于会计政策变更的说明 大连圣亚旅游控股股份有限公司（以下简称"公司"）于 2025 年 4 月 23 日 召开第九届四次监事会会议，审议通过《关于会计政策变更的议案》。根据《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》等相关规定，我们作为公司监事，本着认真负责的态度，对公司会计 政策变更作如下说明： ...

证券代码：600593 证券简称：大连圣亚 公告编号：2025-017 大连圣亚旅游控股股份有限公司 关于 2025 年度对外担保计划及授权的公告 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法律责任。 重要内容提示： 一、担保情况概述 （一）担保基本情况 根据公司及子公司经营和发展计划，为满足公司子公司资金需求，保障其持续、健 康发展，拟就 2025 年度对外担保作如下计划安排： 2025 年度公司拟新增对外担保额度 2,000 万元人民币，系公司为子公司提供担保， 担保资金主要用于日常运营、维修改造、动物资产购置等，担保方式包括但不限于抵押 担保、质押担保、保证担保等，本次担保无反担保。 （二）担保决策程序 公司于 2025 年 4 月 23 日召开第九届五次董事会会议审议通过了《关于 2025 年度 对外担保计划及授权的议案》，该议案尚需提交公司股东会审议。 被担保人名称及是否为上市公司关联人：被担保人为大连圣亚生物科技发展有 限公司（以下简称"圣亚生物"）、大连圣亚商业管理有限公司（以下简称"圣 亚商业"），均为大连圣亚旅游控 ...

大连圣亚旅游控股股份有限公司 董事会审计委员会对会计师事务所履行监督职责情况报告 二、2024 年年审会计师事务所履职情况 依据《中国注册会计师审计准则》和其他执业规范及公司 2024 年年报工作 安排，立信中联会计师事务所（特殊普通合伙）对公司 2024 年度财务报告及 2024 年 12 月 31 日的财务报告内部控制的有效性进行了审计，同时对公司非经 营性资金占用及其他关联资金往来情况、营业收入扣除情况等进行核查并出具 了专项报告。 经审计，立信中联会计师事务所（特殊普通合伙）认为公司财务报表在所 有重大方面按照企业会计准则的规定编制，公允反映了公司 2024 年 12 月 31 日 的合并及母公司财务状况以及 2024 年度的合并及母公司经营成果和现金流量； 公司于 2024 年 12 月 31 日按照《企业内部控制基本规范》和相关规定在所有重 大方面保持了有效的财务报告内部控制。立信中联会计师事务所（特殊普通合 伙）出具了标准无保留意见的审计报告。 在执行审计工作的过程中，立信中联会计师事务所（特殊普通合伙）就会 计师事务所和相关审计人员的独立性、审计工作小组的人员构成、审计范围、 审计工作方案、风 ...