本制度所称对外担保包括公司对控股子公司的担保。 第三条 公司至少应当关注涉及担保业务的下列风险： （一）担保违反国家法律法规，可能遭受外部处罚、经济损失和 信誉损失； 第 1页，共 8 页 大晟时代文化投资股份有限公司对外担保管理制度 大晟时代文化投资股份有限公司 对外担保管理制度 第一章 总则 第一条 为了加强公司对担保业务的内部控制，规范公司担保行 为，控制公司经营风险，根据《中华人民共和国公司法》、《中华人民 共和国证券法》、《上市公司监管指引第 8 号—上市公司资金往来、 对外担保的监管要求》、《上海证券交易所股票上市规则》（以下简称 "《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》和《企业内部控制应用指引》等有关法律、法规、规 范性文件及《大晟时代文化投资股份有限公司章程》（以下简称"《公 司章程》"）的有关规定，制定本制度。 第二条 本制度所称对外担保，是指公司及控股子公司依据《中 华人民共和国担保法》和担保合同协议或者协议，按照公平、自愿、 互利的原则与债权人约定，以第三人的身份为债务人对于债权人所负 的债务提供担保，当债务人不履行债务时，依照法律规定和合同协议 ...

大晟时代文化投资股份有限公司独立董事制度 大晟时代文化投资股份有限公司 独立董事制度 第一章 总则 第一条 为进一步完善大晟时代文化投资股份有限公司（以下简 称"公司"或"本公司"）的法人治理结构，促进公司规范运作，保 障公司全体股东特别是中小股东的合法权益不受损害，根据《中华人 民共和国公司法》、《中华人民共和国证券法》、《上市公司治理准 则》、《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》等有关法律、法规、规范性文件，结合《大晟时代文化投资股份 有限公司章程》（以下简称"《公司章程》"）的规定，制定本制度。 第二条 独立董事是指不在公司担任除董事外的其他职务，并与 公司及其主要股东、实际控制人不存在直接或者间接利害关系，或者 其他可能影响其进行独立客观判断关系的董事。 第三条 独立董事对公司及全体股东负有忠诚与勤勉义务，应当 按照相关法律、行政法规、中国证监会规定、上海证券交易所业务规 则和《公司章程》的要求，认真履行职责，在董事会中发挥参与决策、 监督制衡、专业咨询作用，维护公司整体利益，保护中小股东合法权 益。 第 1 页 ...

大晟时代文化投资股份有限公司 2024 年度独立董事述职报告（刘英斌） 作为大晟时代文化投资股份有限公司（以下简称"公司"）的独 立董事，本人严格按照《公司法》《证券法》《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》等有关法律法规及《公 司章程》《公司独立董事制度》等的规定和要求，本着客观、公正、 独立的原则，勤勉尽责地履行独立董事的职责和义务，审慎认真地 行使公司和股东所赋予的权利，积极参加公司股东大会、董事会及 专门委员会会议，有效地保证了公司运作的合理性和公平性，切实 维护了公司和股东特别是社会公众股股东的利益。现将 2024 年度履 职情况做如下汇报： 一、独立董事的基本情况 刘英斌先生，1963 年出生，本科学历。曾任河北永正得会计师 事务所副所长、唐山三友集团有限公司总会计师、河北永正得会计 师事务所总经理、河北光华会计师事务所副所长。现为中兴财光华 会计师事务所副所长、管委会秘书，2024 年 11 月起任公司独立董事。 本人作为公司独立董事，不在公司担任除独立董事之外的其他 任何职务，未持有公司股份，没有在直接或间接持 ...

大晟时代文化投资股份有限公司 2024 年度独立董事述职报告（向旭家） 二、独立董事年度履职情况概述 （一）本年度出席董事会、股东大会的情况 2024 年，本人积极参加公司召开的董事会、股东大会。其中： 出席公司董事会 6 次，其中：以现场方式出席董事会 2 次，通讯方 式出席董事会 4 次；出席股东大会 3 次。经对董事会议案认真核查 审阅后，董事会表决均投同意票，未投反对或弃权票；本人对公司 董事会提出的各项议案均进行了认真的核查，积极有效的履行了自 己的职责。 （二）参加董事会专门委员会情况 2024 年，本人作为第十一届董事会、第十二届董事会审计委员 会委员，第十一届董事会提名委员会委员及召集人，第十二届董事 会战略委员会委员及召集人，第十二届董事会薪酬与考核委员会委 员。参加审计委员会 5 次、组织召开提名委员会 2 次，参加独立董 事专门会议 2 次。本人依据相关规定组织召开并出席会议，认真审 议各项议案，积极参与会议讨论，对公司的规范发展提供合理化建 议。 （三）独立董事履职情况 作为大晟时代文化投资股份有限公司（以下简称"公司"）的独 立董事，本人严格按照《公司法》《证券法》《上市公司独立董事 ...

大晟时代文化投资股份有限公司 2024 年度独立董事述职报告（谷家忠） 作为大晟时代文化投资股份有限公司（以下简称"公司"）的独 立董事，本人严格按照《公司法》《证券法》《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》等有关法律法规及《公 司章程》《公司独立董事制度》等的规定和要求，本着客观、公正、 独立的原则，勤勉尽责地履行独立董事的职责和义务，审慎认真地 行使公司和股东所赋予的权利，积极参加公司股东大会、董事会及 专门委员会会议，有效地保证了公司运作的合理性和公平性，切实 维护了公司和股东特别是社会公众股股东的利益。现将 2024 年度履 职情况做如下汇报： 一、独立董事的基本情况 谷家忠先生，1961 年出生，高级经济师、注册律师，中国人民 大学经济学硕士。现为广东广和（北京）律师事务所律师，现任公 司独立董事。 本人作为公司独立董事，不在公司担任除独立董事之外的其他 任何职务，未持有公司股份，没有在直接或间接持有公司 5%或 5% 以上已发行股份的股东单位任职，与公司及公司主要股东之间不存 在妨碍本人进行独立客观判断的关系，符合 ...

大晟时代文化投资股份有限公司审计委员会年报工作规程 大晟时代文化投资股份有限公司 审计委员会年报工作规程 第一条 为进一步完善大晟时代文化投资股份有限公司（以下简 称"公司"）治理结构，加强内部控制，充分发挥董事会审计委员会 的监督作用，维护公司审计的独立性，建立健全公司内部控制体系。 根据中国证券监督管理委员会的有关规定，结合公司实际情况，特制 定董事会审计委员会年报工作规程（以下简称"本规程"）。 第二条 审计委员会在公司年度报告编制和披露过程中，应当按 照有关法律、行政法规及《公司章程》等相关规定，认真履行责任和 义务，勤勉尽责的开展工作，维护公司整体利益。董事会审计委员会 应当与会计师事务所协商确定本年度财务报告审计工作的时间安排。 第六条 公司年度财务报告审计工作完成后，董事会审计委员会 应对年度财务会计报表进行审议和表决，经审计委员会全体成员过半 数同意后，形成决议提交董事会审核。 第七条 董事会审计委员会在续聘下一年度会计师事务所时，应 当向董事会提交会计师事务所从事本年度公司审计工作的总结报告 和下年度续聘或改聘会计师事务所的决议。 第八条 董事会审计委员会在续聘下一年度年审会计师事务所 时， ...

Financial Performance - The company's operating revenue for Q1 2025 was ¥55,890,050.68, representing a 37.69% increase compared to ¥40,592,181.93 in the same period last year[4] - The net profit attributable to shareholders was -¥10,141,839.58, a decline from -¥8,647,038.09 year-over-year[4] - The basic and diluted earnings per share were both -¥0.0181, compared to -¥0.0155 in the same period last year[4] - Net loss for Q1 2025 was ¥12,378,795.05, compared to a net loss of ¥8,013,135.78 in Q1 2024, indicating a worsening financial performance[20] - The total comprehensive income for the first quarter of 2025 was -12,378,795.05 RMB, compared to -8,013,135.78 RMB in the same period of 2024, indicating a decline[21] Cash Flow - The net cash flow from operating activities was -¥32,712,234.99, significantly lower than -¥336,478.66 in the previous year[4] - The net cash flow from investing activities was -608,381.22 RMB in Q1 2025, compared to -1,001,096.16 RMB in Q1 2024, showing an improvement[23] - The net cash flow from financing activities for Q1 2025 was 29,827,953.19 RMB, a significant increase from -1,287,013.57 RMB in Q1 2024[24] - The total cash outflow from operating activities was 116,282,269.53 RMB in Q1 2025, compared to 52,354,475.49 RMB in Q1 2024, indicating a substantial increase in cash expenditures[23] - Cash received from sales of goods and services increased to 59,850,081.41 RMB in Q1 2025, up from 47,080,421.46 RMB in Q1 2024, reflecting a growth of approximately 27%[22] - The company reported a significant increase in cash received from other operating activities, which rose to 23,716,856.82 RMB in Q1 2025 from 4,937,437.74 RMB in Q1 2024[23] Assets and Liabilities - Total assets at the end of the reporting period were ¥360,911,172.81, an increase of 7.32% from ¥336,309,774.52 at the end of the previous year[5] - Current assets totaled ¥218,457,851.50 as of March 31, 2025, up from ¥197,052,223.45 at the end of 2024, reflecting improved liquidity[14] - The company's total liabilities increased to ¥274,488,757.43 as of March 31, 2025, from ¥239,008,564.09 at the end of 2024[16] - Short-term borrowings rose significantly to ¥21,012,466.67 in Q1 2025, compared to ¥10,011,611.11 in Q4 2024, indicating increased leverage[15] Shareholder Equity - The equity attributable to shareholders decreased by 13.27% to ¥66,263,365.12 from ¥76,405,204.70[5] - The total equity attributable to shareholders decreased to ¥66,263,365.12 as of March 31, 2025, from ¥76,405,204.70 at the end of 2024, indicating a decline in shareholder value[16] - The weighted average return on equity was -14.22%, a decrease of 7.88 percentage points from -6.34%[4] - The total number of common shareholders at the end of the reporting period was 31,300[10] Operating Costs and Revenue Sources - Total operating costs for Q1 2025 were ¥67,576,281.23, up 37.2% from ¥49,214,947.42 in Q1 2024[19] - The increase in operating revenue was primarily due to higher income from short dramas and post-production services[7] - The company reported non-operating income and expenses totaling -¥326,997.62 for the period[6] - Research and development expenses for Q1 2025 were ¥12,254,099.84, down from ¥16,252,041.34 in Q1 2024, suggesting a potential shift in focus or budget allocation[20] - The company reported a significant increase in accounts receivable, which rose to ¥26,310,772.46 as of March 31, 2025, from ¥22,049,698.50 at the end of 2024[14] Cash and Cash Equivalents - The total cash and cash equivalents at the end of Q1 2025 were 54,293,872.17 RMB, down from 76,886,515.95 RMB at the end of Q1 2024[24] - The company received 1,500,000.00 RMB from investment in Q1 2025, marking a new inflow compared to the previous year[24]

Financial Performance - The company reported a net profit attributable to shareholders of -63.69 million RMB for 2024, a significant decline compared to -19.27 million RMB in 2023[6]. - Total operating revenue for 2024 was 166.82 million RMB, down 26.64% from 227.39 million RMB in 2023[22]. - The net cash flow from operating activities was -94.54 million RMB, worsening from -55.79 million RMB in the previous year[22]. - Basic earnings per share for 2024 is -0.11 yuan, a decrease from -0.03 yuan in 2023[24]. - Weighted average return on equity for 2024 is -58.54%, down from -11.50% in 2023, a decrease of 47.04 percentage points[24]. - Non-recurring gains for 2024 total -937,200.64 yuan, compared to 44,382,525.53 yuan in 2023[27]. - The company reported a net profit attributable to shareholders of -63.69 million yuan for the fiscal year 2024, with the parent company achieving a net profit of -54.72 million yuan[120]. - The company reported a net loss of ¥71,804,514.26, compared to a net loss of ¥29,299,145.81 in the previous period, indicating a significant decline in profitability[199]. Revenue and Costs - The company's operating revenue for the current period is 166.82 million yuan, a decrease of 26.64% compared to the previous year[41]. - The company's operating costs decreased by 45.53% to 17.49 million yuan, primarily due to the previous year's real estate transfer by a subsidiary[42]. - The total operating costs for 2024 were CNY 198,135,700.02, down 25% from CNY 264,548,747.20 in 2023[198]. - Research and development expenses decreased to CNY 52,784,848.93 in 2024 from CNY 73,579,868.40 in 2023, reflecting a reduction of 28.2%[198]. Assets and Liabilities - The company's total assets increased by 8.81% to 336.31 million RMB at the end of 2024, compared to 309.09 million RMB at the end of 2023[23]. - The net assets attributable to shareholders decreased by 45.67% to 76.41 million RMB at the end of 2024, down from 140.63 million RMB in 2023[23]. - Total liabilities rose to CNY 239,008,564.09 in 2024, compared to CNY 142,709,798.79 in 2023, marking an increase of 67.2%[193]. - The owner's equity decreased to CNY 97,301,210.43 in 2024 from CNY 166,383,401.92 in 2023, a decline of 41.6%[193]. Market and Industry Insights - The gaming market in China reached a revenue of 325.783 billion yuan in 2024, growing by 7.53% year-on-year[33]. - Mobile games dominate the market with a revenue share of 73.12%, totaling 238.217 billion yuan, a growth of 5.01%[34]. - The domestic game market achieved actual sales revenue of CNY 325.783 billion, a year-on-year increase of 7.53%[78]. - The number of game users reached 674 million, marking a year-on-year growth of 0.94%[78]. - The micro-short drama market in China is expected to grow to 50.44 billion yuan in 2024, representing a year-on-year increase of 34.90%[35]. Strategic Initiatives - The company plans to enhance its game product line and explore new cooperative channels to improve profitability[31]. - The company aims to optimize resource allocation in its film and television business, focusing on low-risk segments of the industry[32]. - The company will continue to deepen its strategic layout in the cultural and entertainment sectors to create new profit growth points[30]. - The company aims to strengthen its existing game and film business while exploring opportunities in game publishing and overseas expansion by 2025[83]. - The company plans to enhance its operational capabilities by expanding into offline performances and information technology services[83]. Governance and Compliance - The company emphasizes the potential risks associated with future plans and development strategies, advising investors to be cautious[7]. - The company has established a fair and transparent performance evaluation and incentive mechanism for senior management, ensuring compliance with relevant laws and regulations[96]. - The company has not reported any significant differences in governance compared to the regulations set by the China Securities Regulatory Commission[96]. - The company has committed to avoiding related party transactions that could harm shareholder interests and will ensure fair pricing in any necessary transactions[138]. Shareholder Information - The largest shareholder, Tangshan Cultural Tourism Investment Group Co., Ltd., holds 97,067,037 shares, representing 17.35% of the total shares[161]. - Zhou Zhenke, the second-largest shareholder, has reduced his holdings by 82,067,037 shares, now holding 44,306,083 shares, which is 7.92% of the total[161]. - The report indicates that Zhou Zhenke and Dazheng Asset have signed a share transfer agreement with Tangshan Cultural Tourism, transferring a total of 97,067,037 shares, which represents 12.30% of the total share capital[161]. Employee and Management Insights - The company has established a competitive salary policy to ensure relative market competitiveness and internal fairness among employees[117]. - The management team includes experienced professionals with an average tenure of over 10 years in their respective fields, enhancing strategic decision-making capabilities[99]. - The company has implemented a detailed annual training plan to enhance employee skills and overall quality[118]. Risks and Challenges - The company faces risks from intensified market competition in the gaming industry, which could lead to player attrition and reduced market share[84]. - The company is at risk of being flagged for delisting due to a negative net profit for the 2024 fiscal year, with revenues below 300 million yuan[90]. - The company is at risk of delisting if its audited profit or revenue falls below 300 million RMB, which could trigger a warning label on its stock[144].

证券简称：大晟文化 证券代码：600892 公告编号：2025-021 2024年12月，财政部发布了《企业会计准则解释第18号》（以下 简称"解释18号"），其中"关于不属于单项履约义务的保证类质量保 证的会计处理"的规定，自印发之日起施行，允许企业自发布年度提 前执行。 上述会计政策变更中解释17号，公司依据财政部相关文件规定的 起始日执行；解释18号公司自发布年度（2024年度）提前执行该解释。 1 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： 本次会计政策变更系大晟时代文化投资股份有限公司（以下简 称"公司"）根据中华人民共和国财政部（以下简称"财政部"）发布 的《企业会计准则解释第 17 号》和《企业会计准则解释第 18 号》相 关规定进行的变更，无需提交公司董事会和股东大会审议。 本次会计政策调整对公司的财务状况、经营成果和现金流量无 重大影响，不存在损害公司和全体股东利益的情形。 一、会计政策变更概述 2023年10月，财政部发布《企业会计准则解释第17号》（以下简 称"解释17号"），规定了"关于流动负债与非流动负债的划分"等内容， 自2024年1月1日起执行 ...

证券简称：大晟文化 证券代码：600892 公告编号：2025-013 大晟时代文化投资股份有限公司 关于2025年度申请综合授信额度及进行担保额度预计 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： 本次授信金额：大晟时代文化投资股份有限公司（以下简称"公 司"或"母公司"）预计 2025 年度向银行、其他非银行类金融机构及非 金融机构申请总金额不超过人民币 20,000 万元的综合授信额度，有 效期为自股东大会审议通过之日起一年内，该授权额度在授权范围及 有效期内可循环使用。 上述授信额度将主要用于公司及子公司 2025 年生产经营配套资 金，包括但不限于原材料购买、生产资金、项目资金及补充流动资金 需求等事项，上述授信额度最终以相关机构实际审批的金额为准，本 次授信的额度不等同于实际融资金额，具体融资金额将视各融资主体 生产经营的实际资金需求来确定，在授信额度内以各融资主体实际发 生的融资金额为准，该等授权额度在授权范围及有效期内可循环使用。 2025 年拟向银行、其他非银行类金融机构及非金融机构 ...