审计报告 哈尔滨哈投投资股份有限公司 容诚审字[2025]100Z1845 号 容诚会计师事务所(特殊普通合伙) 中国·北京 目 录 | 序号 | 内 容 | 页码 | | --- | --- | --- | | 1 | 审计报告 | 1-6 | | 2 | 合并资产负债表 | 1 | | 3 | 合并利润表 | 2 | | 4 | 合并现金流量表 | 3 | | 5 | 合并所有者权益变动表 | 4 - 5 | | 6 | 母公司资产负债表 | 6 | | 7 | 母公司利润表 | 7 | | 8 | 母公司现金流量表 | 8 | | 9 | 母公司所有者权益变动表 | 9 - 10 | | 10 | 财务报表附注 | 11 - 197 | 审 计 报 告 容诚会计师事务所（特殊普通合伙） 总所：北京市西城区阜成门外大街 22 号 1 幢 10 层 1001-1 至 1001-26 (100037) TEL:010-6600 1391 FAX:010-6600 1392 E-mail:bj@rsmchina.com.cn https://www.rsm.global/china/ 容诚审字[2025]100 ...

哈尔滨哈投投资股份有限公司 2024 年度独立董事述职报告 彭彦敏 本人作为哈尔滨哈投投资股份有限公司(以下简称哈投股份)第十一届董事 会独立董事,严格按照《公司法》、《上市公司独立董事管理办法》及《公司章 程》等有关规定,在 2024年度工作中,勤勉、尽责、忠实履行职务,充分发挥 独立董事的作用,及时关注公司经营情况,按时出席相关会议,认真审议各项议 案并对相关事项发表独立意见。对公司信息披露情况等进行监督和核查,切实维 护了公司和全体股东的利益。现将 2024年度履行独立董事职责的情况报告如下: 一、基本情况 (一)个人工作履历、专业背景及兼职情况: 本人彭彦敏,1963年8月出生,博士研究生,会计学专业副教授,注册会计 师,哈尔滨工业大学经济与管理学院教师。现任哈投股份第十一届董事会独立董 事、审计委员会主任委员、薪酬与考核委员会委员、战略委员会委员。 (二) 独立性情况: 报告期,本人对任职资格条件及独立性开展了自查,并向董事会提交了自 查报告。经核查,本人具备独立董事任职资格,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》规定的独 立性要求,不存在影 ...

Financial Performance - Total operating revenue for Q1 2025 was CNY 972,569,251.70, a decrease of 0.85% compared to CNY 980,939,421.05 in the same period last year[3] - Operating income decreased by 5.26% to CNY 726,040,428.63 from CNY 766,313,579.18 year-on-year[3] - Net profit attributable to shareholders decreased by 16.05% to CNY 118,658,340.41 from CNY 141,341,281.58 in the previous year[3] - Basic earnings per share decreased by 14.29% to CNY 0.06 from CNY 0.07 year-on-year[3] - Net profit for Q1 2025 was CNY 114,541,714.68, a decrease of 15.8% compared to CNY 136,022,757.63 in Q1 2024[18] - The company's operating revenue for Q1 2025 was CNY 377,577,392.75, a decrease of 4.4% compared to CNY 393,961,318.57 in Q1 2024[29] - The net profit for Q1 2025 was CNY 31,952,220.06, down 14.2% from CNY 37,328,039.36 in Q1 2024[30] Cash Flow - Net cash flow from operating activities was negative at CNY -492,867,849.84, a decline of 125.24% compared to CNY 1,953,090,499.90 last year[3] - Cash flow from operating activities for Q1 2025 was CNY -492,867,849.84, compared to CNY 1,953,090,499.90 in Q1 2024, indicating a substantial decline[23] - The company reported a decrease in cash flow from operating activities, indicating potential challenges in revenue generation[31] - The net cash flow from operating activities was -CNY 128,635,564.12, an improvement from -CNY 170,126,078.50 in the same period last year[31] - The company's cash and cash equivalents at the end of Q1 2025 were CNY 662,492,826.30, down from CNY 867,573,077.92 at the end of Q1 2024[32] Assets and Liabilities - Total assets increased by 1.00% to CNY 43,842,020,860.88 from CNY 43,406,397,848.66 at the end of the previous year[3] - The company's total current assets amount to RMB 36,804,373,699.89, an increase from RMB 34,912,002,087.88 as of December 31, 2024[12] - The company's total liabilities as of March 31, 2025, are RMB 31,088,061,703.43, compared to RMB 30,621,526,620.10 at the end of 2024[14] - The total equity attributable to shareholders is RMB 12,843,266,956.35, a slight decrease from RMB 12,870,062,401.73 at the end of 2024[15] - The total assets as of March 31, 2025, amounted to CNY 14,796,877,216.41, a decrease from CNY 15,071,885,681.04 as of December 31, 2024[28] - The total liabilities decreased to CNY 1,427,743,633.77 from CNY 1,637,220,002.41, reflecting a reduction of approximately 12.8%[28] Investment and Financing Activities - Investment activities resulted in a net cash outflow of CNY -109,882,190.16 in Q1 2025, compared to CNY -55,674,226.42 in Q1 2024[23] - Financing activities generated cash inflow of CNY 215,623,604.84 in Q1 2025, down from CNY 806,263,783.50 in Q1 2024[23] - The company's cash flow from financing activities showed a net outflow of CNY 61,153,929.24, an improvement from a net outflow of CNY 262,966,497.10 in the previous period[30] - The total cash inflow from financing activities was CNY 76,573,604.84, a decrease of 34.9% from CNY 118,021,783.50 in Q1 2024[32] Other Financial Metrics - Non-recurring gains and losses amounted to CNY 12,635,836.29, with significant contributions from government subsidies and other non-operating income[7] - The company experienced a significant loss in other comprehensive income, totaling CNY -145,453,785.79 in Q1 2025, compared to a gain of CNY 41,137,497.24 in Q1 2024[18] - The company's financial expenses for Q1 2025 were CNY 2,620,133.00, compared to CNY 3,497,695.14 in Q1 2024, indicating a decrease of 25.1%[29] - The company's inventory decreased to RMB 168,143,332.04 from RMB 343,439,964.83 at the end of 2024[13] - The company's trading financial assets rose to RMB 17,809,769,363.82 from RMB 15,691,516,971.61 at the end of 2024[12] Company Operations - The decrease in total operating revenue and operating income was primarily due to a reduction in heating subsidies from heating enterprises[4] - The subsidiary Jianghai Securities reported total operating revenue of CNY 24,725.51 million and net profit attributable to the parent company of CNY 7,765.08 million during the reporting period[4] - The company has not adopted new accounting standards for the year 2025, maintaining consistency in financial reporting[33]

Financial Performance - Total operating income for 2024 was approximately RMB 2.70 billion, a decrease of 2.95% compared to 2023[23]. - Net profit attributable to shareholders for 2024 reached RMB 342.50 million, representing a significant increase of 65.53% year-over-year[23]. - The net cash flow from operating activities for 2024 was RMB 4.21 billion, an increase of 157.90% compared to the previous year[23]. - The total assets of the company increased by 10.16% year-over-year, reaching RMB 43.41 billion at the end of 2024[23]. - The weighted average return on equity for 2024 was 2.71%, an increase of 1.02 percentage points from 2023[24]. - The basic earnings per share for 2024 was RMB 0.16, reflecting a 60.00% increase compared to the previous year[24]. - The net assets attributable to shareholders at the end of 2024 were approximately RMB 12.87 billion, up 3.65% from 2023[23]. - The company reported a net profit excluding non-recurring gains and losses of RMB 275.32 million, a substantial increase of 306.18% year-over-year[23]. Dividend and Shareholder Returns - The company plans to distribute a cash dividend of RMB 0.50 per 10 shares, totaling approximately RMB 104.03 million, with a cash dividend payout ratio of 30.37%[5]. - The company has accumulated cash dividends of 104.03 million RMB over the last three fiscal years[193]. Business Segments Performance - The heating business reported a total profit of CNY -2,923.62 million, while the securities business generated a total profit of CNY 33,160.08 million, with a net profit attributable to the parent company of CNY 30,695.02 million[38]. - In 2024, Jianghai Securities achieved total operating revenue of 1.246 billion yuan, a year-on-year increase of 54.96%[41]. - The net profit attributable to shareholders of the parent company reached 308 million yuan, reflecting a growth of 56.16% compared to the previous year[41]. - The brokerage business generated operating income of 404 million yuan, up 11.26% year-on-year[42]. - Investment banking revenue increased by 18.64% to 85 million yuan, focusing on serving local enterprises[43]. - The proprietary trading segment saw a significant revenue increase of 287.64%, reaching 603 million yuan[43]. - The asset management business total scale reached 9.516 billion yuan, with a 62.96% increase in product quantity year-on-year[44]. - Credit business revenue decreased by 41.47% to 49 million yuan, impacted by market conditions[45]. Operational Efficiency and Cost Management - The company is focusing on optimizing its heating business and enhancing its digital transformation to improve operational efficiency and reduce costs[37]. - The company has implemented a strategy to reshape its cost structure and target investments to enhance its core competitiveness[37]. - The company has been focusing on optimizing its heating layout and increasing waste heat recovery to reduce production costs[66]. - The overall cost structure indicates a shift with a notable decrease in labor costs across several segments, reflecting operational efficiency improvements[93]. Risk Management - The company faces risks from policy changes affecting heating prices and subsidies, which could significantly impact operations[143]. - The company is exposed to raw material price risks, particularly in coal and natural gas, which could pressure operational costs if prices remain high[143]. - The company has established a comprehensive credit risk management mechanism to monitor and assess risks associated with its financing and trading activities[144]. - The company is addressing liquidity risks to ensure it can meet its financial obligations and support normal business operations[145]. - The company has improved its operational risk management system in 2024, implementing tools for risk identification, assessment, and mitigation[148]. Governance and Compliance - The company has completed all required governance rectifications and continues to enhance its governance structure in line with new policies and requirements[154]. - The company has established a comprehensive liquidity risk assessment and monitoring system, ensuring timely repayment of all due liabilities without liquidity risk events during the reporting period[146]. - The company has implemented a comprehensive internal control system since its listing, with no significant deficiencies reported[153]. - The audit committee confirmed that all transactions in the financial statements were recorded accurately and in compliance with accounting policies[172]. Strategic Initiatives - The company is actively pursuing new industry investments and carbon asset management to enhance value creation capabilities[46]. - The company is focusing on market expansion in second-tier cities, which is expected to lay a foundation for future revenue and profit growth despite initial losses[88]. - The company aims to enhance its thermal power business by acquiring quality heating assets to improve overall profitability[127]. - The company plans to issue non-public corporate bonds for its subsidiary Jianghai Securities in 2025[168]. Employee and Management Structure - The total number of employees in the parent company and major subsidiaries is 3,985, with 1,040 in the parent company and 2,945 in subsidiaries[177]. - The company’s employee compensation policy includes a fixed salary and performance-based pay, with salaries determined based on performance evaluations[181]. - The total remuneration for all directors, supervisors, and senior management personnel at the end of the reporting period amounted to 2.1238 million yuan[163]. Future Outlook - The company provided a forward guidance of 10% revenue growth for the next quarter, projecting revenues of approximately $1.32 billion[159]. - For 2025, the company plans to achieve electricity sales of 18,400 million kWh and total heat supply of 1,970 million GJ, with an estimated investment of 350 million CNY for new projects and infrastructure upgrades[139].

2024 年度年审会计师事务所履职情况评估报告 根据财政部、国资委及证监会颁布的《国有企业、上市公司选聘会计师事务 所管理办法》(财会〔2023〕4号),公司对 2024年度年报审计机构-容诚会计师 事务所(特殊普通合伙)从事公司年报审计工作的情况进行了评估。经评估,公 司认为,该所自承接业务以来资质等各方面合规有效,履职能够保持独立性,勤 勉尽责,公允表达意见。具体情况如下: 一、资质条件 (一) 会计师事务所基本情况 容诚会计师事务所(特殊普通合伙)由原华普天健会计师事务所(特殊普通 合伙)更名而来,初始成立于1988年8月,2013年12月10日改制为特殊普通 合伙企业,是国内最早获准从事证券服务业务的会计师事务所之一,长期从事证 券服务业务。注册地址为北京市西城区阜成门外大街 22 号 1 幢 10 层 1001-1 至 1001-26,首席合伙人刘维。 (二)人员信息 截至 2024年 12月 31日,容诚会计师事务所共有合伙人 212人,共有注册 会计师 1552人,其中 781人签署过证券服务业务审计报告。 (三)业务规模 (一)基本信息 项目合伙人:姚瑞,2019年成为中国注册会计师,2012 ...

哈尔滨哈投投资股份有限公司 2024 年度董事会审计委员会履职情况报告 根据《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《关于做好主板上市公司 2024 年度报告披露工作 的通知》、《上市公司治理准则》和《哈投股份董事会审计委员会工作细则》的有 关规定,就公司董事会审计委员会在报告期内的履职情况报告如下: 一、审计委员会委员基本情况: 公司第十届董事会审计委员会由董事会成员彭彦敏、姚宏、张铁薇、张宪军、 左晨五位董事构成;公司第十一届董事会审计委员会由董事成员彭彦敏、姚宏、 张铁薇、任毅、左晨五位董事构成,彭彦敏担任委员会主任。 二、审计委员会会议召开情况 | 委员姓名 | 应出席次数 | 实际出席次数 | | --- | --- | --- | | 彭彦敏 | 8 | A | | 姚宏 | 8 | | | 张铁薇 | 8 | 8 | | 左晨 | 8 | 8 | | 张宪军 | | | | 任毅 | | | 三、审计委员会履职情况 (一)审阅公司的财务报告并对其发表意见情况 报告期内,公司审计委员会认真履行职责,勤勉尽责,在公司 2023年财务 报告 ...

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。 证券代码：600864 证券简称：哈投股份 编号：临 2025-012 号 哈尔滨哈投投资股份有限公司 会计政策变更公告 本次会计政策变更后，公司将执行财政部发布的准则解释第18号。关于不属 于单项履约义务的保证类质量保证的会计处理，解释18号规定，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，企业应借记"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；不再计入"销售费用"科目。 除上述会计政策变更外，其余未变更部分仍执行财政部颁布的《企业会计准 二、本次会计政策变更对公司的影响 重要内容提示： 本次会计政策变更是公司根据财政部《企业会计准则解释第18号》（财会 〔2024〕24号）规定和要求进行的合理变更。该会计政策变更对公司财务状况、 经营成果及现金流量不产生影响。 （一）变更前后采用的会计政策 一、概述 1、变更前 ...

证券代码：600864 证券简称：哈投股份 公告编号：临 2025-009 哈尔滨哈投投资股份有限公司 续聘会计师事务所公告 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： 拟续聘的会计师事务所：容诚会计师事务所（特殊普通合伙） 一、拟聘任会计师事务所的基本情况 （一）机构信息 1.基本信息 容诚会计师事务所（特殊普通合伙）由原华普天健会计师事务所（特殊普通 合伙）更名而来，初始成立于 1988 年 8 月，2013 年 12 月 10 日改制为特殊普通 合伙企业，是国内最早获准从事证券服务业务的会计师事务所之一，长期从事证 券服务业务。注册地址为北京市西城区阜成门外大街 22 号 1 幢 10 层 1001-1 至 1001-26，首席合伙人刘维。 截至 2024 年 12 月 31 日，容诚会计师事务所共有合伙人 212 人，共有注册 会计师 1552 人，其中 781 人签署过证券服务业务审计报告。 容诚会计师事务所经审计的 2023 年度收入总额为 287,224.60 万元，其中审 计业务收入 274 ...

关于哈尔滨哈投投资股份有限公司 非经营性资金占用及其他关联资金往来情况专项说明 容诚专字[2025]100Z0854 号 哈尔滨哈投投资股份有限公司全体股东： 非经营性资金占用及其他关联资金 往来情况专项说明 哈尔滨哈投投资股份有限公司 容诚专字[2025]100Z0854 号 容诚会计师事务所(特殊普通合伙) 中国·北京 容诚会计师事务所（特殊普通合伙） 总所：北京市西城区阜成门外大街 22 号 1 幢 10 层 1001-1 至 1001-26 (100037) TEL:010-6600 1391 FAX:010-6600 1392 E-mail:bj@rsmchina.com.cn https://www.rsm.global/china/ 我们接受委托，依据中国注册会计师审计准则审计了哈尔滨哈投投资股份有 限公司（以下简称哈投股份公司）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和合并及母公司所有 者权益变动表以及财务报表附注，并于 2025 年 4 月 23 日出具了容诚审字 [2025]100Z1845 号的无保留意见审计报 ...