贵州益佰制药股份有限公司 2024 年度 内部控制审计报告 目 录 内部控制审计报告 1-3 中证天通会计师事务所（特殊普通合伙） - 1 - 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，并对注意到的非财务报告内部控制的重大缺陷进行披露。 中证天通会计师事务所 （特殊普通合伙） 中国·北京 海淀区西直门北大街 43 号 金运大厦 B 座 13 层 邮编 100044 电话 010 6221 2990 传真 010 6225 4941 网址 www.zzttcpa.com 内部控制审计报告 中证天通(2025)证专审 21100010号 贵州益佰制药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，我们审计了贵州益佰制药股份有限公司（以下简称益佰制药公司）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 性是益佰制药公司董事会的责任。 二、注册会计师的责任 内部控制具有固 ...

贵州益佰制药股份有限公司 2024 年度 财务报表之审计报告 目 录 | 一、审计报告 | 1-5 | | --- | --- | | 二、已审公司财务报表 | | | 1.合并资产负债表 | 1-2 | | 2.母公司资产负债表 | 3-4 | | 3.合并利润表 | 5 | | 4.母公司利润表 | 6 | | 5.合并现金流量表 | 7 | | 6.母公司现金流量表 | 8 | | 7.合并所有者（股东）权益变动表 | 9-10 | | 8.母公司所有者（股东）权益变动表 | 11-12 | | 9.财务报表附注 | 13-96 | 中证天通会计师事务所（特殊普通合伙） 中证天通会计师事务所 （特殊普通合伙） 中国·北京 海淀区西直门北大街 43 号 金运大厦 B 座 13 层 邮编 100044 电话 010 6221 2990 传真 010 6225 4941 网址 www.zzttcpa.com 审计报告 中证天通(2025)证审字 21100027号 贵州益佰制药股份有限公司全体股东： 一、审计意见 我们审计了贵州益佰制药股份有限公司（以下简称益佰制药公司）财务报表，包括 2024 年 12 月 ...

关于贵州益佰制药股份有限公司 非经营性资金占用及其他关联资金往来情况 目 录 1、 专项审计报告 汇总表的专项审计报告 2、 附表 委托单位：贵州益佰制药股份有限公司 审计单位：中证天通会计师事务所（特殊普通合伙） 联系电话：010 6221 2990 关于贵州益佰制药股份有限公司 非经营性资金占用及其他 关联资金往来的专项说明 目 录 | 关于贵州益佰制药股份有限公司非经营性资 | 1-2 | | --- | --- | | 金占用及其他关联资金往来的专项说明 | | | 贵州益佰制药股份有限公司 2024 年度非经营 | | | 性资金占用及其他关联资金往来情况汇总表 | 1-2 | 贵州益佰制药股份有限公司全体股东: 我们接受贵州益佰制药股份有限公司(以下简称"益佰制药公司")委托, 根据中国注册会计师执业准则审计了益佰制药公司 2024年 12月 31日的合并 及母公司资产负债表,2024年度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和财务报表附注,并出具了中证天通 (2025)证审字 21100027号无保留意见审计报告。 根据《上市公司监管指引第 8号-- 上市公司资 ...

Financial Performance - The company reported a basic earnings per share of -0.0120 yuan for Q1 2025, an improvement of 86.05% compared to -0.0860 yuan in Q1 2024, but a decline from 0.0560 yuan in Q1 2023 [1] - The total revenue for Q1 2025 was 5.01 billion yuan, down 12.57% from 5.73 billion yuan in Q1 2024 and significantly lower than 6.84 billion yuan in Q1 2023 [1] - The net profit for Q1 2025 was -0.09 billion yuan, showing an 86.76% improvement from -0.68 billion yuan in Q1 2024, but a decline from 0.44 billion yuan in Q1 2023 [1] - The return on equity for Q1 2025 was -0.38%, an improvement of 83.19% from -2.26% in Q1 2024, but a decrease from 1.44% in Q1 2023 [1] Shareholder Information - The top ten unrestricted shareholders collectively hold 25,915.61 million shares, accounting for 32.73% of the circulating shares, with a change of 1,448.6 thousand shares from the previous period [1] - The largest shareholder, Dou Qiling, holds 18,545.76 million shares, representing 23.42% of the total share capital, with no change in holdings [2] - Other notable shareholders include Lü Liangfeng with 2,357.60 million shares (2.98%, increased by 85.4 thousand shares) and Zhang Sufen with 1,433.00 million shares (1.81%, increased by 110.00 thousand shares) [2] Dividend Policy - The company has announced that it will not distribute dividends or transfer shares this time [3]

Financial Performance - The company reported a net profit attributable to shareholders of RMB -317,215,358.07 for the year 2024[7]. - As of December 31, 2024, the company's undistributed profits amounted to RMB -280,535,603.78[7]. - The company's operating revenue for 2024 was approximately ¥2.17 billion, a decrease of 22.92% compared to ¥2.82 billion in 2023[23]. - The net profit attributable to shareholders for 2024 was approximately -¥317.22 million, representing a decline of 406.79% from a profit of ¥103.40 million in 2023[23]. - The adjusted net profit attributable to shareholders, excluding non-recurring gains and losses, was -¥323.17 million in 2024, down 579.10% from ¥67.45 million in 2023[23]. - The basic and diluted earnings per share for 2024 were both -¥0.402, a decrease of 406.87% from ¥0.131 in 2023[24]. - The weighted average return on equity for 2024 was -11.781%, a decrease of 15.33 percentage points from 3.549% in 2023[25]. - The net cash flow from operating activities for 2024 was approximately ¥86.87 million, down 76.99% from ¥377.61 million in 2023[23]. - The total assets at the end of 2024 were approximately ¥4.10 billion, a decrease of 10.82% from ¥4.60 billion at the end of 2023[23]. - The net assets attributable to shareholders at the end of 2024 were approximately ¥2.49 billion, down 13.68% from ¥2.88 billion at the end of 2023[23]. Operational Highlights - The company has a standard unqualified audit report from Zhongzheng Tiantong Accounting Firm[5]. - The board of directors and supervisory board members confirmed the authenticity and completeness of the annual report[3]. - The company will focus on future development strategies despite uncertainties in forward-looking statements[8]. - The company reported a significant decline in quarterly net profit, with the fourth quarter showing a loss of approximately -¥148.06 million[27]. - Non-recurring gains and losses included government subsidies of approximately ¥26.98 million, which positively impacted the financial results[30]. - The pharmaceutical industrial segment contributed 77.44% of total revenue, while the medical services segment accounted for 21.46%[40]. - The company holds 152 product varieties and 194 drug production approval numbers, with 64 varieties included in the national medical insurance catalog[41]. - The company has a unique third-generation platinum compound, injection-grade lobaplatin, which is a new drug and included in the national medical insurance catalog[41]. - The healthcare segment includes the operation and management of one general hospital and two specialized hospitals, focusing on high-quality medical services[42]. Market and Industry Trends - The pharmaceutical industry is facing cost pressures due to raw material price fluctuations and strict regulatory requirements[37]. - The aging population in China is driving demand for chronic disease medications and rehabilitation services, creating opportunities for the pharmaceutical sector[38]. - The government is promoting innovation in the pharmaceutical industry through policies that support the development of innovative drugs and medical devices[39]. - The pharmaceutical industry in China is expected to maintain steady growth, driven by increasing healthcare demands and ongoing reforms in the medical system[53]. - The silver economy in China is currently valued at approximately CNY 7 trillion, projected to grow to CNY 30 trillion by 2035, representing 10% of GDP, which will drive demand for TCM[58]. - The implementation of centralized drug procurement in 2024 is expected to further compress the profit margins of generic drugs, compelling companies to optimize cost management[59]. - The success rate of medical insurance negotiations for innovative drugs has increased to 85%, creating policy incentives for leading pharmaceutical companies[59]. Research and Development - The company has strengthened its R&D capabilities, achieving registration approvals for 12 products, including Azacitidine and Pulaosaf injection, and completed 405 new product filings by December 31, 2024[45]. - The company is focusing on digital transformation, integrating AI technology into business processes to enhance operational efficiency and decision-making capabilities[46]. - The company is committed to enhancing its product line through various strategies, including independent R&D and partnerships, to meet unmet clinical needs[44]. - The company is focusing on diversifying its product offerings, with ongoing development of innovative drugs like YBR-8002 and improvements in existing formulations[48]. - The company has established a robust R&D center to support its transition towards a diversified pharmaceutical group, focusing on chemical drugs, traditional Chinese medicine, and biopharmaceuticals[141]. Governance and Compliance - The company has enhanced its governance mechanisms to protect investor rights and ensure compliance with legal regulations[49]. - The company has established effective management mechanisms to prevent the controlling shareholder and related parties from occupying company funds, ensuring the protection of company interests[193]. - The board of directors actively engages in decision-making and has established four specialized committees to enhance governance and oversight[194]. - The company issued 49 temporary announcements and 4 periodic reports during the reporting period, emphasizing its commitment to transparency and timely information disclosure[198]. Marketing and Sales Strategy - The company is exploring a combined sales model for its health products, leveraging both self-operated sales teams and e-commerce[43]. - The company is actively expanding its market presence by upgrading its marketing strategies and enhancing its sales team structure[45]. - The company aims to balance cost control and innovation through the new DRG/DIP payment model, promoting a win-win situation for patients, medical insurance, and healthcare institutions[82]. - The company is adapting its marketing structure to align with the ongoing national medical reform and centralized procurement trends[178]. Risks and Challenges - The company faces risks related to R&D, including high investment and potential failure in drug development, and plans to enhance R&D efficiency and collaboration on advantageous products[184]. - The company acknowledges quality control risks due to complex production processes and will strengthen quality management to ensure compliance with new regulations and standards[185]. - The company is aware of regulatory and market risks from healthcare policies and will adapt its strategies to mitigate impacts on production costs and profitability[186]. - The company recognizes the potential impact of macroeconomic fluctuations on demand for pharmaceutical products and will monitor economic conditions closely[187].

Financial Performance - The company's operating revenue for Q1 2025 was CNY 501,480,776.32, representing a decrease of 12.43% compared to CNY 572,646,100.11 in the same period last year[5] - The net profit attributable to shareholders was a loss of CNY 9,385,719.46, an improvement from a loss of CNY 68,454,808.45 year-over-year[5] - The company's gross profit margin for Q1 2025 was approximately -2.36%, compared to -11.80% in Q1 2024[20] - Net profit for Q1 2025 was a loss of ¥11,427,837.53, compared to a loss of ¥71,411,782.78 in Q1 2024, indicating a significant improvement[21] Cash Flow - The net cash flow from operating activities decreased by 92.14%, amounting to CNY 7,526,352.13 compared to CNY 95,754,548.97 in the previous year[5] - Cash inflow from operating activities in Q1 2025 was ¥531,101,158.22, a decrease of 30.93% from ¥769,767,157.87 in Q1 2024[25] - Cash outflow from operating activities totaled $523,574,806.09, a decrease of 22.3% compared to $674,012,608.90 in the previous period[26] - Cash outflow from investing activities was $6,671,319.56, down 69.9% from $22,157,326.31 in the previous period[26] - Cash inflow from financing activities was $222,999,999.50, an increase of 50.5% from $148,000,000.00 in the previous period[26] - The ending balance of cash and cash equivalents was $455,074,557.37, down from $766,811,919.96, a decrease of 40.6%[28] Assets and Liabilities - Total assets at the end of the reporting period were CNY 3,994,902,808.73, down 2.56% from CNY 4,099,701,241.48 at the end of the previous year[6] - The company's current assets totaled RMB 1,685,288,665.38, down from RMB 1,750,026,094.89, indicating a decrease of about 3.71%[15] - Total liabilities decreased to RMB 1,400,220,344.81 from RMB 1,493,590,940.03, reflecting a decline of about 6.25%[16] - The company's non-current assets totaled RMB 2,309,614,143.35, down from RMB 2,349,675,146.59, indicating a decrease of about 1.70%[15] Shareholder Information - The number of ordinary shareholders at the end of the reporting period was 46,054, with no preferred shareholders[10] - The total equity attributable to shareholders was ¥2,480,372,737.03, slightly down from ¥2,489,758,456.49[18] - The total equity remained stable at RMB 791,927,400.00, unchanged from the previous period[16] - The company has a share repurchase account holding 7,533,500 shares as of March 31, 2025[12] Cost Management - The company reported a significant reduction in costs and expenses, contributing to the improved net profit margin despite the overall revenue decline[8] - Total operating costs for Q1 2025 were ¥512,206,331.73, down 19.34% from ¥635,203,702.04 in Q1 2024[20] - Research and development expenses for Q1 2025 were ¥20,616,783.17, a decrease of 9.56% from ¥22,795,778.94 in Q1 2024[20] Strategic Focus - The company is focusing on cost management and operational efficiency to navigate the current market challenges and improve financial performance in the upcoming quarters[8]

贵州益佰制药股份有限公司 独立董事 2024 年年度述职报告 本人彭文宗，作为贵州益佰制药股份有限公司（以下简称"公司"）的独立 董事，在任职期间依据《中华人民共和国公司法》（以下简称"《公司法》"）、 《上市公司独立董事管理办法》、《上市公司治理准则》、《上海证券交易所股 票上市规则》（以下简称"《上市规则》"）和《贵州益佰制药股份有限公司章 程》（以下简称"《公司章程》"）、《贵州益佰制药股份有限公司独立董事工 作制度》等相关规定，本着客观、公正、独立的原则，勤勉、尽责、忠实地履行 职责，积极出席董事会及各专门委员会会议，认真审议董事会各项议案，并就相 关事项发表意见，充分发挥独立董事的作用，切实维护公司和全体股东的利益。 现将 2024 年年度履行职责情况报告如下： 一、基本情况 （一）个人工作履历、专业背景以及兼职情况 彭文宗：男，1972 年 4 月出生，中国国籍，大学本科学历，学士学位，执 业律师，现任贵州桓智律师事务所合伙人、主任。曾任贵州大公律师事务所专职 律师、贵州驰宇律师事务所合伙人，贵州益佰制药股份有限公司第五届、第六届 独立董事。先后担任贵州省国有资产监督管理委员会、华能贵诚信托有限公 ...

贵州益佰制药股份有限公司 独立董事 2024 年年度述职报告 本人陈轩，作为贵州益佰制药股份有限公司（以下简称"公司"）的独立董 事，在任职期间依据《中华人民共和国公司法》（以下简称"《公司法》"）、 《上市公司独立董事管理办法》、《上市公司治理准则》、《上海证券交易所股 票上市规则》（以下简称"《上市规则》"）和《贵州益佰制药股份有限公司章 程》（以下简称"《公司章程》"）、《贵州益佰制药股份有限公司独立董事工 作制度》等相关规定，本着客观、公正、独立的原则，勤勉、尽责、忠实地履行 职责，积极出席董事会及各专门委员会会议，认真审议董事会各项议案，并就相 关事项发表意见，充分发挥独立董事的作用，切实维护公司和全体股东的利益。 现将 2024 年年度履行职责情况报告如下： 一、基本情况 陈轩：男，1973 年 12 月出生，中国国籍，大学本科，中国执业药师、初级 制药工程师、中级会计师、中国（二级）人力资源管理师。现任海南百强企业富 山集团副总裁。历任海南赞邦制药有限公司（欧美制药企业）财务总监、人事总 监，海南施达制药有限公司(境外上市企业）财务副经理，海南紫杉园制药有限 公司常务副总经理，海口人银融金科技有 ...

关于独立董事独立性自查情况的专项意见 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》等相关要求，贵州 益佰制药股份有限公司（以下简称"公司"）董事会，就公司在任独立董事彭文 宗先生、陈轩先生、陈怡松先生的独立性情况进行评估并出具如下专项意见： 贵州益佰制药股份有限公司董事会 经核查独立董事彭文宗先生、陈轩先生、陈怡松先生的任职经历以及签署 的《独立董事关于独立性情况的自查报告》等相关文件，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，因此，公司独立董事符合《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》中对独立董事独立性的相关要求。 贵州益佰制药股份有限公司董事会 2025 年 4 月 26 日 ...

贵州益佰制药股份有限公司 独立董事 2024 年年度述职报告 本人陈怡松，作为贵州益佰制药股份有限公司（以下简称"公司"）的独立 董事，在任职期间依据《中华人民共和国公司法》（以下简称"《公司法》"）、 《上市公司独立董事管理办法》、《上市公司治理准则》、《上海证券交易所股 票上市规则》（以下简称"《上市规则》"）和《贵州益佰制药股份有限公司章 程》（以下简称"《公司章程》"）、《贵州益佰制药股份有限公司独立董事工 作制度》等相关规定，本着客观、公正、独立的原则，勤勉、尽责、忠实地履行 职责，积极出席董事会及各专门委员会会议，认真审议董事会各项议案，并就相 关事项发表意见，充分发挥独立董事的作用，切实维护公司和全体股东的利益。 现将 2024 年年度履行职责情况报告如下： 一、基本情况 （一）个人工作履历、专业背景以及兼职情况 陈怡松：男，1972 年 2 月出生，中国国籍，硕士生导师。现任武汉纺织大 学会计学院副教授。 本人于 2023 年 7 月 1 日起担任公司第八届董事会独立董事，同时本人还担 任第八届董事会审计委员会主任委员以及第八届董事会薪酬与考核委员会委员 和提名委员会委员。 （二）是否存在影响 ...