证券代码：600645 证券简称：中源协和 公告编号：2025-014 中源协和细胞基因工程股份有限公司 2024 年度利润分配预案的公告 ●中源协和细胞基因工程股份有限公司（以下简称"公司"）2024 年度利润 分配预案为：公司目前不具备分红条件，2024 年度暂不向股东分配利润，也不 实施资本公积转增股本和其他形式的分配。2024 年度以现金为对价，采用集中 竞价方式已实施的股份回购金额 2 亿元，占本年度归属于上市公司股东净利润的 比例 199.32%。 ●公司 2024 年度利润分配预案已经公司十一届十七次董事会会议、十一届 八次监事会会议审议通过，尚需提交公司年度股东大会审议。 一、利润分配预案内容 经天健会计师事务所（特殊普通合伙）审计，母公司 2024 年度经审计的净 利润为-1,275.63 万元，截至 2024 年 12 月 31 日母公司累计未分配利润为-3.06 亿元，同时合并报表未分配利润为-2.17 亿元，公司目前不具备分红条件，2024 年度暂不向股东分配利润，也不实施资本公积转增股本和其他形式的分配。 根据《上市公司股份回购规则》、《上海证券交易所上市公司自律监管指引 第 7 号 ...

目 录 | 一、审计报告……………………………………………………… 第 1—5 | | 页 | | --- | --- | --- | | 二、财务报表……………………………………………………… 第 6—13 | | 页 | | （一）合并资产负债表…………………………………………… | 第 | 6 页 | | （二）母公司资产负债表………………………………………… | 第 | 7 页 | | （三）合并利润表………………………………………………… | 第 | 8 页 | | （四）母公司利润表……………………………………………… | 第 | 9 页 | | （五）合并现金流量表……………………………………………第 | | 10 页 | | （六）母公司现金流量表…………………………………………第 | | 11 页 | | （七）合并所有者权益变动表……………………………………第 | | 12 页 | | （八）母公司所有者权益变动表…………………………………第 | | 13 页 | 审 计 报 告 天健审〔2025〕7768 号 中源协和细胞基因工程股份有限公司全体股东： 一、审计意见 我们审计了中源协和细 ...

东兴证券股份有限公司（以下简称"东兴证券"或"独立财务顾问"）作为 中源协和细胞基因工程股份有限公司（以下简称"中源协和"、"上市公司"、"公 司"）发行股份及支付现金购买资产并募集配套资金暨关联交易的独立财务顾问， 根据《上市公司监管指引第 2 号——上市公司募集资金管理和使用的监管要求 （2022 年修订）》《上海证券交易所上市公司自律监管指引第 1 号——规范运作 （2023 年 12 月修订）》《上海证券交易所股票上市规则（2024 年 4 月修订）》《上 市公司重大资产重组管理办法》等法律、法规及规范性文件的规定，对于中源协 和使用自有资金支付募投项目所需资金并以募集资金等额置换事项进行了核查， 并发表如下意见： 东兴证券股份有限公司 关于中源协和细胞基因工程股份有限公司 使用自有资金支付募投项目所需资金并以募集资金 等额置换的核查意见 一、募集资金基本情况 根据中国证券监督管理委员会《关于核准中源协和细胞基因工程股份有限公 司向王晓鸽等发行股份购买资产并募集配套资金的批复》（证监许可[2018]1180 号）核准文件，公司本次实际非公开发行人民币普通股 27,815,801 股，发行价格 为 16 ...

目 录 一、募集资金年度存放与使用情况鉴证报告………………………第 1—2 页 二、2024 年度募集资金存放与实际使用情况的专项报告………第 3—13 页 募集资金年度存放与使用情况鉴证报告 天健审〔2025〕7770 号 中源协和细胞基因工程股份有限公司全体股东： 我们鉴证了后附的中源协和细胞基因工程股份有限公司（以下简称中源协和 公司）管理层编制的《2024 年度募集资金存放与实际使用情况的专项报告》。 一、对报告使用者和使用目的的限定 本鉴证报告仅供中源协和公司年度报告披露时使用，不得用作任何其他目的。 我们同意将本鉴证报告作为中源协和公司年度报告的必备文件，随同其他文件一 起报送并对外披露。 二、管理层的责任 中源协和公司管理层的责任是提供真实、合法、完整的相关资料，按照《上 市公司监管指引第 2 号——上市公司募集资金管理和使用的监管要求（2022 年 修订）》（证监会公告〔2022〕15 号）和《上海证券交易所上市公司自律监管 指引第 1 号——规范运作（2023 年 12 月修订）》（上证发〔2023〕193 号）的 规定编制《2024 年度募集资金存放与实际使用情况的专项报告》，并保证其内 ...

中源协和细胞基因工程股份有限公司 非经营性资金占用及其他关联资金往来情况的 专项审计说明 :您可使用手机"扫一扫"来进入"提供关于解行业绩一流管平台《http://sec.nl._ 进行在线 _您可使用手机_"扫一扫"来进入"提案会计师行业线—监管平台《http://sec.nl._ 进行在线 _ 【 天 1建 | Ж | | --- | 一、非经营性资金占用及其他关联资金往来情况的专项 审计说明………………………………………………………………………………………第 1—2 页 二、非经营性资金占用及其他关联资金往来情况汇总表 ………… 第 3-4页 11 非经营性资金占用及其他关联资金往来情况的 专项审计说明 天健审〔2025〕771号 中源协和细胞基因工程股份有限公司全体股东: 我们接受委托,审计了中源协和细胞基因工程股份有限公司(以下简称中源 协和公司)2024年度财务报表,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 公司所有者权益变动表,以及财务报表附注,并出具了审计报告。在此基础上, 我们审计了后附的中源协和公司管理层编制的 ...

中源协和细胞基因工程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 们审计了中源协和细胞基因工程股份有限公司（以下简称中源协和公司）2024 年 12 月 31 日的财务报告内部控制的有效性。 目 录 一、内部控制审计报告…………………………………………第 1—2 页 内部控制审计报告 天健审〔2025〕7769 号 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，并评价其有效性是中源 协和公司董事会的责任。 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，并对注意到的非财务报告内部控制的重大缺陷进行披露。 三、内部控制的固有局限性 内部控制具有固有局限性，存在不能防止和发现错报的可能性。此外，由于 情况的变化可能导致内部控制变得不恰当，或对控制政策和程序遵循的程度降低， 根据内部控制审计结果推测未来内部控制的有效性具有一定风险。 四、财务报告内部控制审计意见 我们认为，中源协和公司于 2024 年 12 月 31 日按 ...

Financial Performance - The basic earnings per share for 2024 is 0.2200 yuan, a decrease of 4.35% compared to 2023's 0.2300 yuan [1] - The net profit for 2024 is 1 billion yuan, down 5.66% from 1.06 billion yuan in 2023 [1] - The return on equity for 2024 is 2.77%, a decline of 5.78% from 2.94% in 2023 [1] - The total operating revenue for 2024 is 15.85 billion yuan, slightly down by 0.31% from 15.9 billion yuan in 2023 [1] Shareholder Structure - The top ten unrestricted shareholders hold a total of 14,465.33 million shares, accounting for 30.91% of the circulating shares, which is a decrease of 455.98 million shares from the previous period [1] - Tianjin Deyuan Health Management Co., Ltd. holds 5,678.75 million shares, representing 12.14% of the total share capital, unchanged from the previous period [2] - Shenzhen Jiadao Successful Investment Enterprise (Limited Partnership) holds 4,494.38 million shares, accounting for 9.61%, also unchanged [2] - Hong Kong Central Clearing Limited has reduced its holdings by 502.01 million shares, now holding 1,463.05 million shares, which is 3.13% of the total [2] Dividend Distribution - The company has announced no distribution or capital increase for the current period [3]

Financial Performance - Revenue for the first quarter was CNY 350,790,044.48, a decrease of 11.86% compared to the same period last year[4] - Net profit attributable to shareholders decreased by 30.18% to CNY 28,030,417.80[4] - Basic and diluted earnings per share both decreased by 33.33% to CNY 0.06[4] - Total operating revenue for Q1 2025 was CNY 350,790,044.48, a decrease of 11.85% compared to CNY 397,981,195.71 in Q1 2024[17] - Net profit for Q1 2025 was CNY 25,554,539.25, representing a decline of 38.39% from CNY 41,500,411.38 in Q1 2024[18] - The total profit for Q1 2025 was CNY 36,274,765.27, a decrease of 36.14% from CNY 56,753,233.47 in Q1 2024[17] - The total comprehensive income for Q1 2025 was CNY 23,668,355.70, down from CNY 34,730,937.04 in Q1 2024[18] Cash Flow and Operating Activities - Net cash flow from operating activities increased by 116.56% to CNY 46,398,618.68, primarily due to reduced cash payments for goods and services[6] - The net cash flow from operating activities for Q1 2025 was CNY 46,398,618.68, an increase of 117.79% compared to CNY 21,424,807.24 in Q1 2024[20] - The company reported a net cash increase of CNY 26,421,366.46 in Q1 2025, compared to a decrease of CNY 61,147,234.13 in Q1 2024[21] Assets and Liabilities - Total assets at the end of the reporting period were CNY 5,248,825,312.86, showing no significant change from the previous year[5] - The company's total liabilities decreased from RMB 1,589,880,909.12 to RMB 1,566,091,503.50, indicating a reduction of approximately 1.96%[14] - Cash and cash equivalents rose to RMB 1,551,411,991.22 from RMB 1,524,990,910.90, marking an increase of approximately 1.73%[12] - Accounts receivable slightly decreased from RMB 609,136,583.85 to RMB 605,065,698.13, a decline of about 0.34%[12] - Inventory increased from RMB 232,194,124.88 to RMB 236,839,792.84, representing a growth of approximately 2.76%[12] Shareholder Information - The company reported a total of 34,948 common shareholders at the end of the reporting period[8] - The largest shareholder, Tianjin Deyuan Health Management Co., Ltd., holds 12.14% of the shares[8] - Shareholders' equity attributable to shareholders increased by 0.73% to CNY 3,621,231,799.18[5] - The weighted average return on equity decreased by 0.31 percentage points to 0.78%[5] Research and Development - Research and development expenses for Q1 2025 were CNY 38,582,620.51, a decrease of 12.00% from CNY 43,793,779.30 in Q1 2024[17] Foreign Exchange and Other Income - The company experienced a foreign exchange loss of CNY 1,339,995.40 in Q1 2025, compared to a gain of CNY 1,793,398.34 in Q1 2024[21] - The company received government subsidies amounting to CNY 232,527.68 during the reporting period[6] Pledges and Financing - The company has pledged 32,723,260 shares to Shenzhen Jiadao Success Investment Enterprise, with a pledge expiration date of April 20, 2027[10] - The company has not reported any significant changes in the participation of major shareholders in margin financing and securities lending activities[10]

Financial Performance - The audited net profit for the parent company in 2024 is -12.76 million RMB, with cumulative undistributed profits amounting to -306 million RMB as of December 31, 2024[6]. - The consolidated undistributed profits stand at -217 million RMB, indicating that the company is currently not in a position to distribute dividends[6]. - The net profit attributable to shareholders of the listed company is 100.35 million RMB, reflecting a decline of 5.73% year-over-year[23]. - The net profit attributable to shareholders after deducting non-recurring gains and losses is 120.26 million RMB, down 5.09% from the previous year[23]. - Cash flow from operating activities for 2024 is 285.19 million RMB, a decrease of 4.62% compared to 2023[23]. - The company reported a net profit of CNY 48,327,768.55 in the third quarter of 2024, but a loss of CNY 33,160,745.14 in the fourth quarter[27]. - The company reported a significant increase in financial expenses by 40.11%, primarily due to reduced interest income and increased exchange losses[93]. - The company’s audited net profit for 2023 was -80.69 million CNY, with cumulative undistributed profits at -293 million CNY as of December 31, 2023, indicating no dividend distribution for the year[187]. - The company plans to repurchase shares with a cash amount of 200 million CNY, which represents 199.32% of the net profit for the year[189]. Revenue and Growth - Operating revenue for 2024 is 1.59 billion RMB, a slight decrease of 0.27% compared to 2023[23]. - Total revenue for the first quarter of 2024 was CNY 397,981,195.71, with net profit attributable to shareholders at CNY 40,149,488.80[27]. - The revenue from testing reagents increased by 7.28% to 915.58 million RMB, while the revenue from research reagents decreased by 5.84% to 194.79 million RMB[92]. - The direct sales model generated 1.25 billion RMB in revenue, with a slight increase of 2.34%[98]. - The company achieved operating revenue of 1.585 billion RMB, a decrease of 0.27% compared to the previous year[91]. Assets and Liabilities - Total assets as of the end of 2024 are 5.25 billion RMB, down 3.00% from the end of 2023[24]. - Net assets attributable to shareholders of the listed company are 3.60 billion RMB, a decrease of 2.42% from the previous year[24]. - Long-term borrowings decreased by 100% compared to the beginning of the period, primarily due to repayment of loans during the reporting period[110]. - Non-current liabilities due within one year increased by 47.58% compared to the beginning of the period, mainly due to an increase in lease liabilities[110]. Research and Development - R&D investment totaled approximately 19.52 million yuan in 2024, accounting for 12.31% of total revenue, reflecting the company's commitment to innovation[40]. - The company is focusing on the development of innovative cell and gene therapies, supported by favorable government policies and market conditions[63]. - The company is actively promoting the research and development of cell drugs and clinical projects for stem cells, aiming to establish a complete pathway from prospective research to clinical application[78]. - The company has completed 33 out of 66 ongoing research projects related to stem cell research and product development[107]. - The company is focusing on expanding its business network through partnerships with influential insurance and health management companies to support rapid growth in cell storage services[131]. Market and Industry Trends - The biopharmaceutical industry is experiencing increased governmental support, with policies aimed at accelerating the development of innovative drugs and therapies[52]. - The adult stem cell storage market is expanding, driven by an increase in the elderly population from 126 million in 2000 to 297 million in 2023, representing a rise from 10.2% to 21.1% of the total population[130]. - The immune cell storage market in China is projected to grow from approximately RMB 200 million in 2016 to RMB 2.1 billion in 2023, with a compound annual growth rate (CAGR) of 44.4% from 2016 to 2023, and an expected CAGR of 21.7% from 2023 to 2032, reaching RMB 12.2 billion by 2032[131]. - The policy environment for stem cell therapy has been significantly improved, with a comprehensive regulatory framework established since 2015 to promote clinical research and product development[127]. Corporate Governance - The company has a clear plan for future financial budgeting and performance guidance for the upcoming fiscal year[159]. - The company has established specialized committees, including the Audit Committee and the Compensation and Assessment Committee, to oversee various governance aspects[177]. - The board approved the 2024 financial budget report and the first quarter report of 2024[174]. - The company has a structured approach to managing executive compensation, ensuring transparency and fairness[162]. - The company emphasizes the importance of good corporate governance for sustainable development[159]. Strategic Initiatives - The company aims to enhance its strategic layout and accelerate R&D transformation to strengthen brand value and competitiveness in the cell therapy and in vitro diagnostics sectors[34]. - The company plans to enhance production processes by introducing automated, large-scale, closed washing equipment to improve cell harvesting efficiency and achieve serum-free culture across all processes[141]. - The company intends to build a comprehensive family health management ecosystem, launching adult immune cell storage plans for existing newborn families and integrating health monitoring and risk assessment services[144]. - The company is focusing on building a comprehensive ecosystem for cell services by collaborating with influential insurance and health management companies[43]. Risks and Challenges - The company faces industry policy risks due to potential future regulations in stem cell and gene-related fields, which may impact operations[145]. - The company acknowledges talent retention risks as it expands, emphasizing the need for a stable core team and effective incentive mechanisms to prevent talent loss[146]. - The company recognizes R&D and technology risks, particularly in maintaining technological leadership in cell preservation and clinical applications amid increasing global competition[147]. - The company is aware of market risks related to declining newborn birth rates, which may affect the growth of its newborn storage business and adult cell storage market expansion[149]. Certifications and Compliance - The company has received ISO9001, ISO14001, and ISO45001 certifications, marking a significant upgrade in quality management, environmental protection, and employee health and safety standards[46]. - The company has established a quality management department and a product transformation and production department to enhance quality control and operational independence[47]. - The company has implemented a traceability system for stem cell therapy products, ensuring full-chain traceability from source to end[47]. - The internal control audit report issued by Tianjian Accounting Firm received a standard unqualified opinion[198].