Financial Performance - Operating revenue remained stable with a slight increase of 0.01% to CNY 41,135,341.70 year-on-year[6] - Net profit attributable to shareholders was a loss of CNY 9,641,285.54, worsening from a loss of CNY 6,440,143.08 in the same period last year[6] - Basic and diluted earnings per share were both reported at -CNY 0.1048, compared to -CNY 0.0700 in the previous year[6] - The cumulative net profit forecast for the year is not expected to incur significant changes compared to the previous year[16] - The net profit for Q1 2016 was a loss of CNY 11,008,211.34, compared to a loss of CNY 7,108,986.31 in Q1 2015, reflecting a deterioration of 54.5%[30] - The company reported a total comprehensive loss of CNY 11,008,211.34 for Q1 2016, compared to a loss of CNY 7,108,986.31 in Q1 2015, indicating a significant increase in losses[31] - The operating profit for Q1 2016 was a loss of CNY 10,241,081.05, compared to a loss of CNY 7,904,306.49 in Q1 2015, showing a decline of 29.6%[30] - The total profit for Q1 2016 was a loss of CNY 10,926,678.28, worsening from a loss of CNY 7,052,947.81 in Q1 2015, reflecting an increase in losses of 55.5%[30] Cash Flow - Cash flow from operating activities showed a significant decline, with a net cash outflow of CNY 10,432,633.84 compared to a positive inflow of CNY 7,052,610.00 last year, representing a decrease of 247.93%[6] - Cash inflows from operating activities totaled CNY 41,469,826.91, down from CNY 45,497,385.24 in the previous year, a decrease of 8.9%[32] - Operating cash flow net amount for Q1 2016 was -12,960,530.27 RMB, compared to -6,215,018.15 RMB in the previous year, indicating a decline of approximately 108.8%[35] - Total cash outflow from operating activities was 32,052,932.45 RMB, up from 25,330,697.84 RMB, representing an increase of about 26.8%[35] - The company reported a significant increase in cash outflow for employee payments, totaling 16,202,095.22 RMB, up from 11,936,093.11 RMB, an increase of approximately 35.5%[35] - The company experienced a net cash decrease of 25,718,805.80 RMB during the quarter, compared to a decrease of 16,702,909.17 RMB in the previous year, indicating a worsening cash position[36] Assets and Liabilities - Total assets decreased by 5.44% to CNY 607,446,131.72 compared to the end of the previous year[6] - Total assets decreased from CNY 642,382,565.45 to CNY 607,446,131.72, a decline of approximately 5.7%[22] - Current assets decreased from CNY 132,156,513.49 to CNY 108,221,451.99, a reduction of about 18.1%[21] - Cash and cash equivalents decreased from CNY 119,229,633.56 to CNY 95,363,358.51, a drop of approximately 20.0%[21] - Total liabilities increased from CNY 208,735,568.02 to CNY 232,663,790.41, an increase of about 11.5%[22] - Current liabilities decreased from CNY 138,286,674.72 to CNY 114,488,868.33, a decrease of approximately 17.2%[22] - Non-current assets decreased slightly from CNY 510,226,051.96 to CNY 499,224,679.73, a decline of about 2.0%[21] - Total equity decreased from CNY 409,718,775.04 to CNY 398,710,563.70, a decrease of approximately 2.5%[23] Shareholder Information - The total number of shareholders reached 9,532, with the largest shareholder holding 24.03% of the shares[11] - The company’s largest shareholder failed to inject quality assets within the promised timeframe, extending the commitment period by six months[16] - The company is actively seeking suitable assets or projects for injection into the listed company to promote strategic development[17] Operational Costs - Total operating costs increased to CNY 51,376,422.75 from CNY 49,036,895.28, representing a rise of 4.76% year-over-year[29] - Sales expenses increased by 32.02% to ¥6,598,305.47 due to increased advertising expenditures[15] - Management expenses increased to CNY 11,623,282.52 from CNY 10,341,208.12, reflecting a growth of 12.4%[30] - Operating expenses surged by 620.12% to ¥1,488,905.26 due to losses from the disposal of fixed assets[15] Receivables and Payables - Accounts receivable decreased by 63.21% to ¥755,517.09 due to the collection of venue usage fees by subsidiaries[14] - Accounts payable decreased by 37.05% to ¥1,500,927.13 due to payments made for previous equipment purchases and project costs[15] - Long-term receivables dropped by 100% to ¥0.00 as a result of adjustments in long-term leasing contracts by subsidiaries[15] - Prepayments increased by 61.75% to ¥5,086,542.46 due to advance payments for animal introduction and equipment procurement[14] - Inventory remained relatively stable, decreasing slightly from CNY 1,821,493.76 to CNY 1,816,156.11[21]

Financial Performance - The net profit attributable to shareholders for 2015 was CNY 42,987,222.60, representing an increase of 11.62% compared to CNY 38,511,198.22 in 2014[2]. - The total operating revenue for 2015 was CNY 305,280,235.34, reflecting a growth of 5.22% from CNY 290,123,609.67 in the previous year[19]. - The basic earnings per share for 2015 was CNY 0.4673, up by 11.63% from CNY 0.4186 in 2014[20]. - The weighted average return on equity increased to 11.71% in 2015, compared to 11.40% in 2014[21]. - The company reported a non-recurring gain of 787.40 million RMB, resulting in a deductive earnings per share of 0.3817 RMB[42]. - The company achieved operating revenue of 30,528.02 million RMB, an increase of 1,515.66 million RMB or 5.22% compared to the previous year[42]. - The net profit attributable to the parent company was 4,298.72 million RMB, up by 447.60 million RMB or 11.62% year-on-year, with a basic earnings per share of 0.4673 RMB[42]. - The company reported a total comprehensive income of ¥46,468,200.00 for the year, reflecting a significant increase compared to previous periods[161]. Cash Flow and Investments - The net cash flow from operating activities for 2015 was CNY 117,368,387.18, an increase of 15.07% from CNY 101,996,290.31 in 2014[19]. - The investment activities generated a net cash outflow of 24,683,031.30 RMB, a significant improvement from the previous year's outflow of 51,533,329.45 RMB[46]. - The company improved its cash flow situation, reducing loan scales and significantly lowering interest expenses by 30.79%[51]. - The company reported a significant increase in investment income, reaching ¥14,624,775.55 compared to ¥16,423.07 in the previous period[152]. - Cash inflow from investment activities rose significantly to ¥9,276,688.60 from ¥2,672,000.00, marking an increase of approximately 247.5%[158]. Assets and Liabilities - The total assets at the end of 2015 were CNY 642,382,565.45, a decrease of 4.96% compared to CNY 675,924,097.08 at the end of 2014[19]. - The company's total assets decreased to CNY 561,874,195.12 from CNY 604,967,312.42, a decline of 7.1%[147]. - Total liabilities decreased from RMB 288,716,157.75 to RMB 232,663,790.41, a reduction of about 19.5%[143]. - The company's equity attributable to shareholders increased from RMB 357,131,933.09 to RMB 386,319,155.69, reflecting an increase of approximately 8.14%[144]. - The company's retained earnings at the end of the period were 30,076,000, reflecting a healthy accumulation of profits over time[169]. Dividends and Shareholder Information - The company plans to distribute a cash dividend of CNY 2 per 10 shares, totaling CNY 18,400,000, based on a total share capital of 92,000,000 shares[2]. - The company reported a net profit distribution of -17,229,000, which may impact future dividend policies[169]. - The total number of ordinary shareholders at the end of the reporting period was 6,020, down from 8,802 at the end of the previous month[80]. - The largest shareholder, Dalian Xinghaiwan Financial Business District Investment Management Co., Ltd., holds 22,104,000 shares, accounting for 24.03% of total shares[82]. Operational Developments - The company has opened 14 new indoor children's theme park locations in 2015, bringing the total to 32 stores across 26 cities, enhancing brand influence and market presence[36]. - The company is in the process of developing the "Big White Whale World Coast City" project in Wafangdian, with an estimated initial investment of 500 million RMB over two years[40]. - The company has committed to a fundraising target of no more than 812 million RMB for the Zhenjiang Big White Whale World Water City project, which has been approved by the shareholders[40]. - The company has initiated a "Big White Whale Plan" aimed at developing a comprehensive cultural industry chain, with significant support from shareholders and board members[35]. Risk Management and Compliance - The company has outlined potential risks in its annual report, advising investors to pay attention to these risks[6]. - The company has established comprehensive safety management systems to prevent major safety incidents[75]. - The company has not faced any risks of suspension from listing or bankruptcy reorganization during the reporting period[71]. - The internal control evaluation concluded that the financial reporting internal controls were effective[125]. Governance and Management - The company has maintained a consistent leadership structure with key executives serving multiple terms on the board[98]. - The company has a performance-based salary system for senior management, which includes fixed and performance-related components[104]. - The company has appointed several individuals to key positions, including Zhang Zhixin as Chairman and General Manager since January 29, 2015[102]. - The company has a diverse board with members holding various roles in other organizations, enhancing its network and influence[103]. Social Responsibility - The company has successfully rescued 10 national protected animals, the spotted seal, during the reporting period[75]. - The company has been actively involved in social responsibility initiatives, including free dolphin-assisted rehabilitation training for children with autism in Dalian[75].

Financial Performance - Operating revenue for the first nine months increased by 5.97% to CNY 274,992,414.83 compared to the same period last year[6]. - Net profit attributable to shareholders increased by 25.83% to CNY 75,203,171.14 compared to the same period last year[6]. - Basic and diluted earnings per share increased by 25.83% to CNY 0.8174 compared to the same period last year[7]. - Net cash flow from operating activities increased by 15.41% to CNY 144,423,001.98 for the first nine months compared to the same period last year[6]. - The weighted average return on equity increased by 2.24 percentage points to 19.39% compared to the same period last year[7]. - Total revenue for Q3 2015 reached ¥157,933,998.84, an increase of 5.9% compared to ¥149,149,892.06 in Q3 2014[28]. - Net profit for the first nine months of 2015 was ¥72,402,738.63, compared to ¥18,106,155.07 for the same period in 2014, indicating a significant growth[26]. - Net profit for Q3 2015 was ¥67,527,152.48, up 7.5% from ¥62,912,200.70 in Q3 2014[30]. - Total profit for Q3 2015 was ¥89,349,293.02, an increase of 10.5% from ¥81,198,330.50 in Q3 2014[31]. - The total comprehensive income for Q3 2015 was ¥67,527,152.48, an increase of 7.5% from ¥62,912,200.70 in Q3 2014[30]. Assets and Liabilities - Total assets increased by 5.54% to CNY 713,389,487.25 compared to the end of the previous year[6]. - Net assets attributable to shareholders increased by 17.19% to CNY 418,535,104.23 compared to the end of the previous year[6]. - Total liabilities decreased to ¥279,469,129.11 from ¥288,716,157.75, showing a reduction of 3.9%[22]. - Current liabilities totaled ¥172,851,374.54, an increase from ¥150,765,360.18, marking a rise of 14.5%[22]. - Non-current liabilities decreased to ¥106,617,754.57 from ¥137,950,797.57, a decline of 22.7%[22]. - Total liabilities increased, with current liabilities due within one year rising by 51.56% to ¥42,387,155.72 from ¥27,967,544.16 due to increased short-term borrowings[14]. Cash Flow - Cash and cash equivalents increased by 51.27% to ¥182,538,686.60 from ¥120,671,377.91 due to increased revenue during the reporting period[14]. - Cash inflow from operating activities totaled CNY 291.76 million, up from CNY 281.79 million year-on-year, reflecting a growth of 3.5%[35]. - Cash outflow from operating activities decreased to CNY 147.34 million from CNY 156.65 million, indicating a reduction of 5.5%[35]. - Net cash flow from investing activities was negative CNY 21.05 million, an improvement from negative CNY 31.19 million in the same period last year[36]. - Cash flow from financing activities resulted in a net outflow of CNY 59.71 million, compared to a net outflow of CNY 41.20 million in the previous year[36]. - The ending cash and cash equivalents balance was CNY 182.54 million, down from CNY 228.56 million year-on-year[36]. Shareholder Information - The total number of shareholders at the end of the reporting period was 6,375[11]. - The largest shareholder, Dalian Xinghaiwan Jinrong Business District Investment Management Co., Ltd., holds 24.03% of the shares[11]. - The company’s major shareholder, Dalian Xinghaiwan Financial Business District Investment Management Co., Ltd., has extended its commitment to inject quality assets into the company by six months due to changes in national macro policies[15]. Operational Insights - Accounts receivable decreased by 64.23% to ¥885,600.61 from ¥2,475,839.09 as a result of the subsidiary receiving venue usage fees[14]. - Prepaid expenses rose by 65.16% to ¥5,616,045.37 from ¥3,400,292.52 due to advance payments for animal introductions[14]. - Construction in progress surged by 108.24% to ¥14,273,828.03 from ¥6,854,510.00 due to increased project expenditures by subsidiaries[14]. - Deferred revenue increased by 185.79% to ¥8,994,287.79 from ¥3,147,135.12 as a result of advance ticket sales and venue rental fees[14]. - Operating income from non-operating activities rose by 111.16% to ¥1,985,592.85 from ¥940,334.68 due to the disposal of non-current assets[14]. - The company is actively seeking and nurturing suitable assets or projects for injection into the listed company, aiming for a more robust and sustainable development strategy[16]. Expense Management - The company reported a significant decrease in financial expenses by 31.95% to ¥10,130,903.38 from ¥14,888,501.06 due to reduced loan scales and a decline in bank benchmark interest rates[14]. - Sales expenses for Q3 2015 amounted to ¥7,337,586.12, a significant increase of 88.5% compared to ¥3,894,640.30 in Q3 2014[31]. - Management expenses for Q3 2015 were ¥16,749,785.68, up 17.2% from ¥14,289,179.60 in Q3 2014[31]. - Financial expenses decreased to ¥3,241,221.86 in Q3 2015, down 31.2% from ¥4,715,530.96 in Q3 2014[31].

Financial Performance - The company's operating revenue for the first half of 2015 was CNY 117,058,415.99, representing a 6.07% increase compared to CNY 110,355,213.59 in the same period last year[16]. - The net profit attributable to shareholders for the first half of 2015 was CNY 8,470,832.37, a significant recovery from a loss of CNY 2,241,910.86 in the previous year[16]. - The net cash flow from operating activities increased by 70.81% to CNY 41,550,224.83, up from CNY 24,324,693.45 in the same period last year[16]. - Basic earnings per share for the first half of 2015 were CNY 0.0921, compared to a loss of CNY 0.0244 per share in the same period last year[17]. - The weighted average return on net assets was 2.39%, recovering from -0.71% in the previous year[17]. - The company reported a net profit after deducting non-recurring gains and losses of CNY 4,024,886.65, compared to a loss of CNY 2,460,801.07 in the same period last year[16]. Assets and Liabilities - The total assets decreased by 3.16% to CNY 654,579,975.86 from CNY 675,924,097.08 at the end of the previous year[16]. - The net assets attributable to shareholders decreased by 1.49% to CNY 351,802,765.46 from CNY 357,131,933.09 at the end of the previous year[16]. - The total current assets as of June 30, 2015, amount to 136,823,955.16 RMB, a decrease from 143,452,224.42 RMB at the beginning of the period[57]. - The company's cash and cash equivalents decreased from 120,671,377.91 RMB to 106,545,309.47 RMB[57]. - The company's fixed assets are valued at 285,332,960.41 RMB, down from 296,126,044.87 RMB[57]. - Current liabilities totaled ¥150,207,920.73, slightly down from ¥150,765,360.18, indicating a decrease of about 0.4%[58]. - Non-current liabilities decreased from ¥137,950,797.57 to ¥120,077,554.57, representing a reduction of approximately 12.9%[58]. - Total liabilities decreased from ¥288,716,157.75 to ¥270,285,475.30, a decline of about 6.4%[58]. Revenue Sources - The company reported a revenue of ¥102,282,467.70 from tourism services, with a year-on-year increase of 8.62%[31]. - The gross profit margin for tourism services was 42.55%, which decreased by 0.33% compared to the previous year[31]. - Revenue from the Dalian region was ¥65,641,800.00, reflecting a 7% increase year-on-year[33]. - Revenue from the Harbin region was ¥36,640,667.70, showing an increase of 11.67% compared to the previous year[33]. Investments and Projects - The company is actively pursuing new project developments in Wuhu, Huai'an, and Zhenjiang as part of its strategic expansion[25]. - The company is actively developing the Wuhu Xinhua Union Big Whale World Ocean Park project, covering over 80,000 square meters with a total construction area of 40,000 square meters[28]. - The Huai'an Long Palace Big Whale Water World project has a planned contract amount of approximately ¥17 million for product design and development[29]. - The company signed a comprehensive strategic cooperation framework agreement with Zhenjiang Cultural Tourism Group for the Zhenjiang Big Whale World Waterfront City project[29]. Shareholder Information - As of the end of the reporting period, the total number of shareholders was 5,822[49]. - The top ten shareholders hold a total of 22,104,000 shares, representing 24.03% of the company[50]. - The second largest shareholder, Liaoning Mike Group Co., Ltd., holds 7,400,000 shares, accounting for 8.04%[50]. - N.Z. Underwater World Engineering and Development Co. Limited has decreased its holdings by 696,100 shares, now holding 6,671,900 shares, which is 7.25%[50]. Corporate Governance - The company has continuously improved its corporate governance structure in compliance with relevant regulations, ensuring clear responsibilities among the shareholders' meeting, board of directors, supervisory board, and management[45]. - The company has not experienced any penalties or rectifications involving its directors, supervisors, senior management, or major shareholders during the reporting period[45]. - The company appointed Da Hua Accounting Firm as the auditing institution for the 2015 fiscal year, with an annual audit fee of RMB 350,000 and an internal control audit fee of RMB 175,000[44]. Cash Flow and Financing - Cash flow from operating activities was ¥124,742,537.62, an increase from ¥113,316,964.05 in the previous period[70]. - The ending cash and cash equivalents balance was CNY 106,545,309.47, down from CNY 143,349,117.70, a decrease of approximately 25.6%[72]. - Cash inflow from financing activities amounted to CNY 50,000,000.00, consistent with the previous period[73]. - Total cash outflow from financing activities was CNY 87,537,230.86, compared to CNY 80,606,583.31, representing an increase of about 8.5%[72]. Accounting Policies - The financial statements are prepared in accordance with the accounting standards issued by the Ministry of Finance, ensuring a true and complete reflection of the company's financial status[93]. - The company's accounting period runs from January 1 to December 31 each year[94]. - The company follows specific accounting treatments for mergers under common control and non-common control, ensuring proper recognition of assets and liabilities[99][103]. - The company includes all subsidiaries in its consolidated financial statements, ensuring consistency in accounting policies and periods across all entities[105]. Impairment and Valuation - The company assesses impairment for available-for-sale financial assets individually, with a significant decline in fair value defined as a drop of over 50% or sustained below cost for more than one year[128]. - The company recognizes impairment losses on available-for-sale financial assets when their fair value declines, transferring cumulative losses from other comprehensive income to current profit or loss[130]. - Long-term equity investments are subject to impairment testing if their book value exceeds the share of the investee's equity, with impairment losses recognized in the current period[157]. Revenue Recognition - Revenue from service sales, primarily from landscape ticket sales, is recognized when tickets are sold and payment is received, with related costs reliably measurable[186]. - The company recognizes revenue from the transfer of asset usage rights when economic benefits are likely to flow into the enterprise and the amount can be reliably measured[187]. - Revenue from government grants is recognized directly in profit or loss when it compensates for expenses already incurred[193].

Financial Performance - The net profit attributable to shareholders for 2014 was CNY 38,511,198.22, representing an increase of 18.39% compared to CNY 32,528,980.91 in 2013[2]. - The company's operating revenue for 2014 reached CNY 290,123,609.67, a growth of 14.93% from CNY 252,444,071.55 in 2013[20]. - Basic earnings per share for 2014 were CNY 0.4186, up 18.38% from CNY 0.3536 in 2013[22]. - The weighted average return on equity increased to 11.40% in 2014 from 10.71% in 2013, an increase of 0.69 percentage points[22]. - The net profit attributable to the parent company was 38.51 million RMB, up by 5.98 million RMB from 32.53 million RMB in the previous year, with a basic earnings per share of 0.4186 RMB, reflecting an increase of 18.39%[26]. - The company's net profit attributable to the parent company for 2014 was CNY 38,511,198.22, with a distributable profit of CNY 20,117,950.08[59]. - The statutory surplus reserve of 10% for 2014 amounts to CNY 2,011,795.01, with no discretionary surplus reserve being allocated[59]. - The company reported a total revenue of 2,069,759 RMB, with a growth rate of 2.25% compared to the previous year[83]. - The company reported a total revenue of 2.57 billion, reflecting a year-over-year increase of 22%[96]. - The company reported a total revenue of 2,825,000,000 RMB, reflecting a significant increase compared to the previous period[182]. Cash Flow and Assets - The net cash flow from operating activities decreased by 29.71% to CNY 101,996,290.31 from CNY 145,110,815.75 in 2013[21]. - The total assets as of the end of 2014 were CNY 675,924,097.08, down 8.36% from CNY 737,547,526.13 at the end of 2013[21]. - The company's cash and cash equivalents decreased to RMB 120,671,377.91 from RMB 176,511,592.33, representing a decline of approximately 31.67%[158]. - The company's total assets decreased to ¥604,967,312.42 from ¥644,274,190.29, representing a decline of 6.09%[163]. - The total liabilities decreased to ¥278,591,483.94 from ¥344,333,738.25, a reduction of 19.09%[163]. - The company's equity increased to ¥326,375,828.48, up from ¥299,940,452.04, marking an increase of 8.81%[163]. - The cash flow from operating activities for the current period is RMB 101,996,290.31, a decrease of 29.5% from RMB 145,110,815.75 in the previous period[173]. - The total cash inflow from operating activities was 211,931,499.36 RMB, while cash outflow was 116,165,705.00 RMB, leading to a positive cash flow from operations[177]. Investments and Dividends - The company plans to distribute a cash dividend of CNY 1.5 per 10 shares, totaling CNY 13,800,000 to shareholders[2]. - A cash dividend of CNY 1.5 per 10 shares will be distributed, totaling CNY 13,800,000, which represents 35.83% of the net profit attributable to shareholders[60][62]. - The company invested CNY 10 million in Dalian Lushun Mengyin Village Bank, holding a 10% equity stake, with a year-end book value of CNY 13,075,283.37[49]. - The company also invested CNY 5 million in Dalian Zhongshan Xinde Microfinance Company, holding a 10% equity stake, with a year-end book value of CNY 4,017,397.13[49]. - Total investment in non-listed financial enterprises amounts to CNY 15 million, with a total book value of CNY 17,092,680.50[49]. Operational Strategies and Market Position - The company focused on enhancing team building and internal control management, which improved operational efficiency and contributed to profit growth[27]. - The company actively embraced internet development, adjusting marketing models and sales channels, which led to increased customer traffic and revenue[27]. - The company continued to upgrade its product offerings, including the optimization of key performances and the introduction of new projects, which enhanced competitiveness and brand recognition[30]. - The company implemented a comprehensive marketing strategy that utilized big data for targeted advertising and established partnerships with major platforms to enhance brand influence[28]. - The company is focusing on enhancing its core competitiveness through quality service, brand influence, and continuous product innovation[47]. - The company plans to enhance its operational management model and talent reserve to ensure long-term survival and development[54]. - The company aims to maintain 2015 revenue at the same level as 2014, despite facing significant operational challenges and market competition[54]. - The company is considering strategic acquisitions to enhance its market position, with a budget of 1 billion allocated for potential deals[96]. Employee and Management Structure - The total number of employees in the parent company is 404, while the main subsidiaries have 100 employees, resulting in a total of 504 employees[105]. - The remuneration for all directors, supervisors, and senior management personnel at the end of the reporting period amounted to 2.57 million yuan[102]. - The company has established a training program that includes various types of training to enhance employee skills and knowledge[108]. - The company has a performance-based salary system, with annual salaries for senior management consisting of fixed and performance-based components[106]. - The company has a total of 28 employees with master's degrees, 186 with bachelor's degrees, 126 with associate degrees, and 164 with high school education or below[105]. Governance and Compliance - The company has established a comprehensive governance structure, ensuring clear responsibilities among the shareholders' meeting, board of directors, supervisory board, and management[124]. - The company maintained effective internal control over financial reporting, with no significant deficiencies identified as of December 31, 2014[122]. - The company has implemented a robust internal control system to ensure compliance and asset security[121]. - The internal control audit report issued by Dahua Accounting Firm confirmed the effectiveness of the company's financial reporting internal controls as of December 31, 2014, with a standard unqualified opinion[150]. - The company has a governance structure in place to prevent insider information leaks, adhering to relevant laws and regulations[112]. Social Responsibility and Community Engagement - The company emphasizes its commitment to social responsibility, including ongoing charitable activities and employee welfare initiatives[63]. - The company actively engages in social responsibility, providing free dolphin-assisted rehabilitation for children with autism and donating to local charitable organizations annually[131]. - The company has implemented comprehensive safety management systems, including emergency plans and crisis management regulations, effectively preventing major safety incidents[130].

Financial Performance - Operating revenue for the first nine months rose by 22.08% to CNY 259,505,105.65 year-on-year[7] - Net profit attributable to shareholders increased by 43.77% to CNY 59,763,977.42 for the first nine months[7] - Basic and diluted earnings per share reached CNY 0.6496, reflecting a growth of 43.78% compared to the same period last year[7] - Total operating revenue for Q3 2023 reached ¥149,149,892.06, an increase of 20.2% compared to ¥124,136,850.82 in Q3 2022[28] - Operating profit for Q3 2023 was ¥83,146,971.77, up 52.8% from ¥54,481,270.25 in the same period last year[29] - Net profit attributable to shareholders for Q3 2023 was ¥62,005,888.28, representing a 35.1% increase from ¥45,956,618.83 in Q3 2022[29] - Earnings per share for Q3 2023 was ¥0.6740, compared to ¥0.4995 in Q3 2022, reflecting a growth of 35%[29] - The company reported a total profit of ¥81,198,330.50 for Q3 2023, an increase of 49.5% compared to ¥54,287,530.36 in Q3 2022[29] - The total comprehensive income for Q3 2023 was ¥62,912,200.70, up from ¥46,902,336.71 in Q3 2022, marking a growth of 34.1%[33] Assets and Liabilities - Total assets increased by 5.91% to CNY 781,120,625.46 compared to the end of the previous year[7] - Current assets rose to CNY 252.54 billion, up from CNY 195.81 billion, marking a significant increase of about 28.9%[21] - Cash and cash equivalents increased to CNY 228.56 million from CNY 176.51 million, reflecting a growth of approximately 29.5%[21] - Non-current assets decreased to CNY 528.58 billion from CNY 541.74 billion, a decline of about 2.4%[21] - Total liabilities decreased to CNY 372.45 billion from CNY 389.32 billion, a reduction of approximately 4.3%[23] - Shareholders' equity increased to CNY 408.67 billion from CNY 348.22 billion, representing a growth of about 17.4%[23] Cash Flow - The net cash flow from operating activities decreased by 22.07% to CNY 125,135,394.33 year-on-year[7] - Cash flow from operating activities for the first nine months of 2023 was ¥281,786,468.49, slightly up from ¥278,346,691.94 in the same period last year[34] - Net cash flow from operating activities for the first nine months was CNY 108,320,793.31, up from CNY 98,075,485.35 year-on-year, reflecting a growth of approximately 10.3%[39] - Cash inflow from investment activities was CNY 179,800.00, down from CNY 502,706.37 in the previous year, showing a decline of about 64.3%[39] - Cash outflow from investment activities totaled CNY 18,149,866.86, a decrease from CNY 49,704,436.80 year-on-year, indicating a reduction of approximately 63.6%[40] - Cash inflow from financing activities was CNY 50,000,000.00, down from CNY 200,000,000.00 in the previous year, reflecting a decrease of 75%[40] - Total cash outflow from financing activities was CNY 90,199,707.08, compared to CNY 211,444,728.18 last year, indicating a reduction of approximately 57.5%[40] - The net increase in cash and cash equivalents for the period was CNY 50,151,019.37, compared to CNY 37,429,026.74 in the previous year, representing an increase of about 34%[40] - The ending balance of cash and cash equivalents was CNY 157,953,369.14, up from CNY 137,859,882.89 year-on-year, reflecting a growth of approximately 14.6%[40] Shareholder Information - The total number of shareholders reached 7,104 by the end of the reporting period[10] - The largest shareholder, Dalian Xinghai Bay Financial Business District Investment Management Co., Ltd., holds 24.03% of the shares[10] Other Financial Metrics - The weighted average return on equity increased by 3.67 percentage points to 17.15%[7] - The company reported a significant increase in prepayments, which rose to CNY 4.30 million from CNY 0.67 million, a growth of approximately 543.5%[21] - Accounts receivable decreased by 71.91% to ¥816,362.63 due to the collection of venue usage fees[12] - Prepayments increased by 544.79% to ¥4,303,300.90 due to new animal introduction prepayments[12] - Available-for-sale financial assets rose by 33.33% to ¥20,000,000.00 due to new investments[12] - Construction in progress increased by 95.00% to ¥8,880,600.02 due to new projects including a museum and smart tourism ticketing system[12] - Productive biological assets increased by 133.35% to ¥14,563,942.21 due to new animal introductions[12] - Tax payable increased by 162.01% to ¥20,298,239.57 due to new quarterly corporate income tax liabilities[12] - Sales expenses decreased by 56.11% to ¥3,894,640.30 due to adjustments in annual advertising expenditures[12] - Non-operating income increased by 222.96% to ¥380,309.23 due to insurance compensation for asset scrapping[12] - Cash paid for investments increased by 117.39% to ¥5,000,000.00 due to new equity investments by subsidiaries[13] - Cash received from borrowings decreased by 72.15% to ¥61,000,000.00 due to reduced borrowing during the reporting period[13] - The company reported a net loss from the disposal of non-current assets amounting to CNY 2,054,461.53 for the third quarter[9] - Government subsidies related to normal business operations amounted to CNY 330,387.87 for the first nine months[9]

Financial Performance - The company's operating revenue for the first half of 2014 was CNY 110,355,213.59, representing a 24.8% increase compared to CNY 88,428,280.78 in the same period last year[14]. - The net profit attributable to shareholders for the first half of 2014 was a loss of CNY 2,241,910.86, an improvement from a loss of CNY 4,388,063.85 in the previous year[14]. - The company reported a diluted earnings per share of -CNY 0.0244, an improvement from -CNY 0.0477 in the same period last year[14]. - The weighted average return on net assets improved to -0.71% from -1.53% in the previous year[14]. - The net loss for the first half of 2014 was CNY 2,469,961.03, an improvement from a net loss of CNY 5,517,003.57 in the same period last year[58]. - The company reported a gross profit margin of approximately 44.5% for the first half of 2014, compared to 42.5% in the previous year[57]. - The company’s total comprehensive income for the current period reflects a significant loss, totaling CNY 5,517,003.57[73]. Cash Flow and Assets - The net cash flow from operating activities decreased by 54.45% to CNY 24,324,693.45, down from CNY 53,407,670.65 in the same period last year[14]. - The company reported a 54.45% decrease in net cash flow from operating activities, totaling CNY 24,324,693.45[21]. - Cash flow from operating activities was CNY 113,316,964.05, compared to CNY 106,469,719.56 in the same period last year[62]. - The ending cash and cash equivalents balance was CNY 143,349,117.70, down from CNY 188,591,968.75 at the end of the previous period[65]. - The total amount of guarantees provided by the company to its subsidiaries during the reporting period is CNY 1,900,000, which accounts for 6.00% of the company's net assets[33]. - Total current assets decreased from CNY 195,809,064.49 at the beginning of the year to CNY 172,997,659.65, a decline of approximately 11.6%[50]. - The total assets of Dalian Shun Kou Meng Bank Co., Ltd. are CNY 79,322,000, with a net profit of CNY 655,150[30]. Liabilities and Equity - The company's total assets decreased by 4.80% to CNY 702,144,683.54 from CNY 737,547,526.13 at the end of the previous year[14]. - Total liabilities decreased from CNY 389,323,011.97 to CNY 356,390,130.41, a decline of about 8.5%[52]. - The total equity attributable to shareholders decreased from CNY 318,620,734.87 to CNY 316,378,824.01, a reduction of about 0.7%[52]. - The total owner's equity at the end of the current period is CNY 345,754,553.13, down from CNY 348,224,514.16 at the beginning of the year[72]. - The total owner's equity at the end of the reporting period is CNY 279,541,510.09, a decrease from CNY 286,389,693.60 at the beginning of the year, reflecting a reduction of approximately 2.95%[83]. Investments and Projects - The company is actively pursuing asset injection plans, but implementation has been delayed due to changes in national macro policies[34]. - The company is focused on finding and nurturing suitable assets for injection into the market[34]. - The company is working on the Xinhai Bay tourism project and other related developments[34]. - The company plans to enhance brand and product competitiveness through continuous innovation and marketing efforts[20]. - The company plans to expand its investment in new tourism projects, including a new marine exhibition center in Tianjin, with an estimated investment of 669 million[154]. - The company is exploring potential acquisitions to further expand its market presence and diversify its offerings[154]. Operational Efficiency - Sales expenses increased by 54.34% to CNY 14,528,479.91 due to increased advertising investments[22]. - Management expenses rose to CNY 22,240,304.26, an increase of 26.6% from CNY 17,560,384.92 in the same period last year[57]. - The company is focusing on enhancing its operational efficiency and exploring new business strategies to drive revenue growth[158]. - The company is investing in technology to improve operational processes and enhance customer experiences across its attractions[154]. Compliance and Governance - The company maintained compliance with corporate governance standards as per regulatory requirements[36]. - The company did not face any penalties or criticisms from the China Securities Regulatory Commission during the reporting period[35]. - The company is committed to enhancing information disclosure and compliance with legal regulations[34]. Accounting and Financial Reporting - The company adheres to the accounting standards and principles, ensuring that the financial statements reflect a true and complete picture of its financial status[85]. - The financial statements are prepared based on the assumption of going concern, indicating the company's ongoing viability[84]. - There are no changes in accounting policies or estimates reported for the period[150]. - The company recognizes investment income based on the fair value of identifiable assets at the time of investment, adjusting for net profit or loss from the investee[111]. Customer Engagement and Market Presence - User data indicates that the company achieved a 75.76% occupancy rate in its marine-themed attractions, reflecting strong customer engagement[154]. - The company reported a significant increase in user engagement metrics, with a 60% increase in visitor numbers year-over-year[154]. - The company aims to leverage its existing assets to drive further growth in the tourism sector, focusing on both domestic and international markets[154].

Financial Performance - Operating revenue increased by 25.64% to CNY 37,219,557.21 for the first quarter[10] - Net profit attributable to shareholders improved to CNY -5,718,984.49 from CNY -11,186,987.02 year-on-year[10] - The weighted average return on equity was -1.8112%, an improvement from -3.9507% in the previous year[10] - Basic and diluted earnings per share were both CNY -0.0622, an improvement from CNY -0.1216 year-on-year[10] - Total revenue for Q1 2014 reached ¥37,219,557.21, an increase of 25.5% compared to ¥29,622,947.00 in the same period last year[27] - The net loss for Q1 2014 was ¥6,491,703.23, an improvement from a net loss of ¥11,931,759.76 in Q1 2013, indicating a reduction in losses by approximately 45.6%[27] - The company reported a basic earnings per share of -0.0622 for Q1 2014, compared to -0.1216 in the same quarter last year[28] Cash Flow - Cash flow from operating activities showed a significant decline, with a net outflow of CNY -6,749,126.27 compared to a positive inflow of CNY 916,158.57 in the same period last year, a decrease of 836.68%[10] - Cash inflows from operating activities totaled ¥39,735,095.27 in Q1 2014, compared to ¥31,511,579.61 in Q1 2013, representing an increase of 26.0%[31] - Operating cash flow outflows totaled CNY 46,484,221.54, an increase of 52% compared to CNY 30,595,421.04 in the previous period[32] - Total cash inflows from operating activities were CNY 16,209,691.78, down 29% from CNY 22,877,891.71 in the previous period[35] - The net increase in cash and cash equivalents was negative CNY 15,521,775.36, compared to a positive increase of CNY 21,067,661.63 in the previous period[37] Assets and Liabilities - Total assets decreased by 3.20% to CNY 713,976,389.64 compared to the end of the previous year[10] - Total liabilities decreased from CNY 389,323,011.97 to CNY 372,243,578.71, a reduction of approximately 4.0%[20] - The company’s total equity decreased from CNY 348,224,514.16 to CNY 341,732,810.93, a reduction of approximately 1.4%[20] - The company's cash and cash equivalents decreased from CNY 176,511,592.33 to CNY 161,548,409.45[18] - The total assets decreased from ¥644,274,190.29 at the beginning of the year to ¥620,710,447.94 at the end of the period, a decline of approximately 3.7%[24] - The total liabilities decreased from ¥344,333,738.25 to ¥334,722,079.92, a decline of approximately 2.0%[24] - The company's total equity decreased from ¥299,940,452.04 to ¥285,988,368.02, reflecting a decrease of about 4.7%[24] Shareholder Information - The total number of shareholders as of the report date was 6,090[12] - The largest shareholder, Dalian Xinghai Bay Financial Business District Investment Management Co., Ltd., holds 24.03% of shares, totaling 22,104,000 shares[13] - The second-largest shareholder, Liaoning Mike Group Co., Ltd., holds 8.59% of shares, totaling 7,900,000 shares[13] Operating Costs and Expenses - Total operating costs for Q1 2014 were ¥43,737,599.83, up from ¥41,908,851.44, reflecting a year-over-year increase of 4.4%[27] - Cash paid to employees increased by 49.30% from CNY 10,035,615.35 to CNY 14,982,977.95 due to the payment of performance bonuses[14] - Cash paid for purchasing goods and services was CNY 8,771,649.04, an increase of 48% compared to CNY 5,920,307.07 in the previous period[35] - Cash paid to employees increased to CNY 10,022,392.67, up 64% from CNY 6,095,545.93 in the previous period[35] Other Financial Metrics - The company reported a total of CNY 10,622.82 in other operating income and expenses after accounting for non-recurring items[11] - Accounts receivable decreased by 57.15% from CNY 2,906,365.72 to CNY 1,245,365.32 due to the collection of venue usage fees[14] - Prepayments increased by 351.92% from CNY 667,399.80 to CNY 3,016,099.92 due to new animal introduction prepayments[14] - Other current assets decreased by 36.31% from CNY 1,793,720.04 to CNY 1,142,395.20 due to the recognition of costs according to the accrual basis[14]

Financial Performance - The company's total revenue for 2013 was CNY 252,444,071.55, representing a 20.71% increase compared to CNY 209,139,162.00 in 2012[21] - The net profit attributable to shareholders for 2013 was CNY 32,528,980.91, a significant increase of 158.52% from CNY 12,582,630.05 in 2012[21] - The net cash flow from operating activities reached CNY 145,110,815.75, up 90.62% from CNY 76,126,776.73 in the previous year[21] - Basic earnings per share for 2013 were CNY 0.3536, which is a 158.48% increase from CNY 0.1368 in 2012[21] - The weighted average return on equity rose to 10.71%, an increase of 6.27 percentage points from 4.44% in 2012[21] - In 2013, the company achieved operating revenue of 252.44 million RMB, an increase of 43.30 million RMB or 20.71% compared to the previous year[27] - The net profit for 2013 was 32.53 million RMB, up by 19.95 million RMB or 158.52% year-on-year[27] - The company reported a net profit of CNY 13,550,758.44 in its parent company financials, but also had a retained loss of CNY 6,317,426.36 for the year[7] Assets and Liabilities - The total assets of the company at the end of 2013 were CNY 737,547,526.13, a 4.16% increase from CNY 708,110,314.48 in 2012[21] - The net assets attributable to shareholders increased to CNY 318,620,734.87, reflecting a growth of 10.34% compared to CNY 288,757,632.92 in 2012[21] - The company's total liabilities decreased to RMB 226,573,937.23 from RMB 257,086,316.71, a decline of about 11.8%[133] - The company's long-term liabilities increased by 97.60% to ¥5,434,752.00, attributed to the recognition of rental income differences[43] Revenue Sources - Revenue from the Dalian region was 194.96 million RMB, reflecting a growth of 25.23% from 155.68 million RMB in the previous year[27] - The tourism service industry generated revenue of ¥224,132,709.48, with a gross margin of 52.99%, reflecting a year-on-year increase of 14.18% in revenue and 10.50% in costs[40] - The top five customers contributed a total revenue of 76.57 million RMB, accounting for 30.33% of the company's total operating revenue[34] Operational Efficiency - The company continued to optimize internal controls and management processes to enhance operational efficiency and risk management[30] - The company’s marketing strategy in 2013 focused on increasing customer unit price and expanding distribution channels, resulting in improved sales performance[27] - Operating costs increased to 117.52 million RMB, a rise of 19.52% compared to the previous year[35] Investments and Projects - New projects launched in 2012, "Deep Sea Legend" and "Dinosaur Legend," continued to enhance the company's competitive edge in 2013[28] - The company invested ¥2.3 million in a 46% stake in Dalian White Whale World Management Co., Ltd.[45] - The company invested CNY 10 million in 2011 for a 10% stake in Dalian Lushun Mengyin Village Bank[46] - The company invested CNY 5 million in 2012 for a 10% stake in Dalian Zhongshan Xinde Microfinance Co., Ltd.[47] Governance and Compliance - The company will comply with regulatory requirements and improve its governance structure in response to evolving regulatory frameworks[56] - The company has not faced any administrative penalties or public reprimands from the China Securities Regulatory Commission during the reporting period[70] - The company has established a performance-based salary mechanism, emphasizing a "positive incentive" wage system[92] Social Responsibility - The company has actively engaged in social responsibility initiatives, including free dolphin-assisted rehabilitation for children with autism[62] - The company has established comprehensive safety management systems to prevent major safety incidents[62] Internal Control and Audit - The company maintained effective internal control over financial reporting as of December 31, 2013, with no significant deficiencies identified[106] - The company has set up an internal audit institution to evaluate the effectiveness of internal controls and ensure the authenticity and accuracy of financial records[119] - The company has implemented a mechanism for accountability regarding major errors in annual report disclosures to enhance quality and transparency[127] Employee Management - The company has a professional talent pool of 171 individuals, representing 36% of total employees, enhancing its competitive advantage in the tourism industry[44] - The number of employees in the parent company was 377, while the total number of employees in the parent company and major subsidiaries was 479[91] - The company has implemented a comprehensive training program, including new employee orientation and various professional training sessions[94] Future Outlook - The company aims to stabilize operating performance and enhance management and technical output projects in 2014[53] - The company plans to strengthen talent recruitment and training to support its technical and management output projects[55] - The company intends to leverage "smart tourism" opportunities to enhance its information technology infrastructure and online services[55]