财达证券股份有限公司 审 计 报 告 众环审字(2025)2700579 号 目 | | 起始页码 | | --- | --- | | 审计报告 | 1 | | 财务报表 | | | 合并资产负债表 | 1 | | 合并利润表 | 3 | | 合并现金流量表 | 4 | | 合并股东权益变动表 | 5 | | 资产负债表 | 7 | | 利润表 | 9 | | 现金流量表 | 10 | | 股东权益变动表 | 12 | | 财务报表附注 | 13 | 码用于证明该审计报告是否由具有执业许可的 您可使用手机"扫一扫"或进入"注 审 计 报 告 众环审字(2025)2700579 号 财达证券股份有限公司全体股东: 一、审计意见 我们审计了财达证券股份有限公司(以下简称"财达证券公司")财务报表,包括 2024 年 12 月 31 日的合并及公司资产负债表,2024 年度的合并及公司利润表、合并及公司现金 流量表、合并及公司股东权益变动表以及相关财务报表附注。 我们认为,后附的财务报表在所有重大方面按照企业会计准则的规定编制,公允反映了 财达证券公司 2024年 12月 31 日合并及公司的财务状况以及 2024 ...

财达证券股份有限公司 内部控制审计报告 众环审字(2025)2700580号 您可使用手机"扫一扫"或进入"注册会计师行业统一监管平台（http://ac.mof.gov.cn）"进行查询 您可使用手机"扫一扫"或进入"注册会计师行业统一监管平台（http://ac.mof.gov.cn）"进行查询 。 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。 内部控制审计报告 众环审字(2025)2700580 号 财达证券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,我们审计了财达证 券股份有限公司(以下简称"财达证券公司")2024年12月31日的财务报告内部控制的有效性。 一、财达证券公司对内部控制的责任 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，并评价其有效性是财达证券公司董事会的责任。 二、注册会计师的责任 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 ...

起始页码 专项审核报告 关于财达证券股份有限公司 非经营性资金占用及 其他关联资金往来情况 汇总表的专项审核报告 众环专字(2025)2700483号 录 II 关于财达证券股份有限公司 非经营性资金占用及其他关联资金往来情况汇总表 频审核报告 众环专字(2025)2700483 号 财达证券股份有限公司全体股东: 汇总表 非经营性资金占用及其他关联资金往来的情况汇总表 "。 部257J6 2025年4月25日 我们接受委托,在审计了财达证券股份有限公司(以下简称"财达证券公司")2024年 12月 31 日合并及公司的资产负债表,2024年度合并及公司的利润表、合并及公司的现金流 量表和合并及公司的股东权益变动表以及财务报表附注的基础上,对后附的《上市公司 2024 年度非经营性资金占用及其他关联资金往来的情况汇总表》(以下简称"汇总表")进行了专 项审核。按照中国证券监督管理委员会印发的《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》的规定,编制和披露汇总表、提供真实、合法、完整的审核证 据是财达证券公司管理层的责任,我们的责任是在执行审核工作的基础上对汇总表发表专项 审核意见。 ...

Financial Performance - The company's operating revenue for Q1 2025 was CNY 486,241,621.52, representing a 12.91% increase compared to CNY 430,637,780.21 in the same period last year[5]. - Net profit attributable to shareholders was CNY 118,112,014.48, up 6.34% from CNY 111,070,608.83 year-on-year[5]. - Basic earnings per share increased by 33.33% to CNY 0.04 from CNY 0.03 in the same period last year[5]. - The company reported a significant increase in diluted earnings per share by 33.33% to CNY 0.04, driven by the increase in net profit[5][10]. - Net profit for Q1 2025 was ¥118,143,252.06, up 6.5% from ¥111,117,033.46 in Q1 2024[22]. - The company reported a comprehensive income total of ¥121,821,265.75 for Q1 2025, compared to ¥111,117,033.46 in Q1 2024, marking a rise of 9.6%[22]. Cash Flow - The net cash flow from operating activities was negative at CNY -506,344,672.93, a significant decrease of 143.06% compared to CNY 1,175,938,220.94 in the previous year[5][10]. - The net cash flow from operating activities was -$506.34 million, a significant decrease compared to $1.18 billion in the previous period[25]. - Cash outflow from operating activities totaled $3.30 billion, significantly higher than $1.78 billion in the prior period[25]. - Total cash inflow from financing activities was $1 billion, while cash outflow was $142.44 million, resulting in a net cash flow of -$142.44 million[26]. - The company reported a net increase in cash from repurchase transactions of $1.92 billion, compared to $442.38 million previously[25]. - Cash paid for employee compensation was $266.37 million, up from $251.00 million[25]. - The company paid $140.08 million in taxes, a substantial increase from $36.41 million in the previous period[25]. Assets and Liabilities - Total assets at the end of the reporting period were CNY 53,710,988,099.77, reflecting a 2.80% increase from CNY 52,248,695,387.28 at the end of the previous year[6]. - Total liabilities amounted to ¥41,643,683,668.88, up from ¥40,303,212,222.14 year-over-year[18]. - Total liabilities include 10,208,152,773.98 RMB in sell-back financial assets, up from 8,311,085,561.81 RMB[17]. - The company's cash and cash equivalents stand at 15,972,945,539.92 RMB, compared to 16,421,319,552.42 RMB previously[17]. - The total cash and cash equivalents at the end of the period amounted to $19.43 billion, down from $20.09 billion at the beginning of the period[26]. Shareholder Information - Total number of common shareholders at the end of the reporting period is 83,805[12]. - Tangshan Iron and Steel Group Co., Ltd. holds 1,052,631,050 shares, accounting for 32.44% of total shares[12]. - Hebei State-owned Assets Management Co., Ltd. holds 441,780,550 shares, representing 13.61% of total shares, with 220,890,150 shares pledged[12]. - The company has no significant changes in the top 10 shareholders or their participation in margin trading[13]. Operational Insights - The risk coverage ratio improved to 320.43% from 292.23% year-on-year[6]. - The liquidity coverage ratio decreased to 231.43% from 481.15% at the end of the previous year[6]. - The company has not reported any new strategies or significant operational changes during the reporting period[14]. - There are no new product developments or technological advancements mentioned in the report[14]. Income Sources - Net interest income decreased to ¥19,992,993.71 in Q1 2025 from ¥21,660,818.24 in Q1 2024, a decline of 7.7%[20]. - Commission and fee income increased to ¥361,748,890.96 in Q1 2025, up 25.5% from ¥288,176,140.20 in Q1 2024[21]. - Investment income surged to ¥219,757,822.47 in Q1 2025, compared to ¥112,721,930.90 in Q1 2024, representing a growth of 95.0%[21]. - Total operating expenses rose to ¥338,349,770.74 in Q1 2025, an increase of 15.0% from ¥294,293,320.25 in Q1 2024[21].

Financial Performance - The company reported a revenue increase of 15% year-over-year, reaching $1.2 billion in Q3 2023[41]. - The company’s operating revenue for 2024 reached ¥2,443,900,789.83, representing a 5.48% increase compared to ¥2,316,877,202.74 in 2023[46]. - Net profit attributable to shareholders for 2024 was ¥686,540,700.87, a 13.32% increase from ¥605,831,609.89 in 2023[46]. - The total assets of the company as of the end of 2024 amounted to ¥52,248,695,387.28, reflecting an 11.88% increase from ¥46,701,923,191.54 at the end of 2023[46]. - The total liabilities increased by 14.77% to ¥40,303,212,222.14 in 2024 from ¥35,115,687,191.80 in 2023[46]. - The company achieved a net profit of ¥111,070,608.83 in Q1 2024, which reflects a strong start to the fiscal year[50]. - The company reported a significant increase in net cash flow from operating activities, amounting to ¥5,400,232,467.43, compared to a negative cash flow of ¥675,522,650.47 in 2023[57]. - The company reported a total profit of CNY 879 million, which is a 14.20% increase year-over-year[63]. - The company’s cash flow from operating activities was CNY 5.21 billion, a significant improvement from a negative cash flow of CNY 772 million in the previous year[60]. Market Expansion and Strategy - The company plans to enter two new international markets by the end of 2024, aiming for a 15% increase in global revenue[41]. - The company is expanding its market presence in Southeast Asia, targeting a 30% increase in market share by the end of 2024[186]. - The company is considering strategic acquisitions to enhance its market position, with a budget of $100 million allocated for potential deals[185]. - The company plans to expand its bond underwriting business and enhance its market share in Hebei while developing structured financing and public REITs[78]. - The company aims to enhance its core competitiveness through mergers and acquisitions, as encouraged by the new "National Nine Articles" policy[100]. Risk Management - The company emphasizes a comprehensive risk management system to address various risks including market, credit, and operational risks[9]. - The company has implemented a comprehensive risk management system, ensuring effective monitoring and management of various risks[147]. - The risk management framework includes specific policies for liquidity, market, credit, operational, reputation, information technology, anti-money laundering, and integrity[148]. - The company has established a clear organizational structure for risk management, including a Chief Risk Officer to lead these efforts[148]. - The company has improved its credit risk management system and established an internal rating system to effectively control and monitor credit risks associated with trading counterparties[153]. Corporate Governance - The company has established a sound corporate governance structure consisting of the shareholders' meeting, board of directors, supervisory board, and senior management[35]. - The board of directors consists of 11 members, including 4 independent directors, and held 12 meetings during the reporting period, passing 72 resolutions[168]. - The company conducted 4 shareholder meetings, approving 23 proposals, ensuring compliance with legal and regulatory requirements[168]. - The company has established a robust governance framework with a board of directors, supervisory board, and various functional committees to support its independent operations[174]. - The company maintains complete independence in assets, personnel, finance, institutions, and business from its controlling shareholders and related enterprises[172]. Compliance and Regulatory - The company emphasizes compliance and risk management, enhancing its risk control capabilities across various domains[113]. - The company has not faced any penalties from securities regulatory authorities for current and past directors, supervisors, and senior management in the last three years[195]. - The company has implemented a strict insider information management system to prevent insider trading and ensure fair information disclosure[171]. - The company has established an independent financial accounting department with dedicated personnel and a separate accounting system, ensuring independent financial decision-making[173]. - The company is focusing on enhancing its compliance and risk management systems, aiming for a more effective risk control index system to better identify, assess, and manage risks[142]. Investment and R&D - The company invested $200 million in R&D for new technologies aimed at enhancing user experience[41]. - The company plans to invest $50 million in R&D for new technologies aimed at enhancing user experience[185]. - The company is investing in new technology development, allocating $50 million towards R&D initiatives in the upcoming fiscal year[187]. - The company has increased investment in independent research and development, particularly in AI technologies like the DeepSeek model, to strengthen its fintech core competitive advantages[141]. - The company is focusing on enhancing digital financial services, including the development of a stock market app to improve customer acquisition and user experience[141]. Customer Engagement and Satisfaction - Customer satisfaction ratings improved to 90%, reflecting the success of recent service enhancements[41]. - The wealth management business served nearly 3 million investors, significantly improving customer experience through digital transformation[110]. - The company’s digital financial platform, 财达股市通 APP, has enhanced customer experience through AI-driven services, focusing on personalized investment strategies[68]. - The company conducted a total of 796 investor education activities, reaching 1.579 million investors during the reporting period[70]. - The company launched the 2.0 version of the digital investor education base on its stock market APP, integrating knowledge dissemination, risk education, and interactive experiences[70]. Subsidiaries and Business Units - The company has established 7 subsidiaries and 3 futures business departments, expanding its operational footprint[43]. - The registered capital of the subsidiary Caida Futures is 500 million yuan, with Caida Securities holding a 99.20% stake[38]. - Caida Capital, established in November 2019, has a registered capital of 250 million yuan, fully owned by Caida Securities[38]. - Caida Xinrui Investment, founded in June 2021, has a registered capital of 100 million yuan, also fully owned by Caida Securities[38]. - The company has established a total of 97 securities business departments across various provinces and municipalities[40]. Financial Health and Metrics - Basic earnings per share for 2024 were ¥0.21, up 10.53% from ¥0.19 in 2023[47]. - The weighted average return on equity for 2024 was 5.84%, an increase of 0.51 percentage points from 5.33% in 2023[47]. - The company’s equity attributable to shareholders increased by 3.10% to ¥11,940,916,705.43 in 2024 from ¥11,581,819,304.49 in 2023[56]. - The company’s investment income decreased by 11.14% to ¥809,118,667.27 in 2024 from ¥910,590,196.98 in 2023[56]. - The company’s cash and cash equivalents increased by 48.66% to ¥15,575,105,152.69 in 2024 from ¥10,476,969,311.69 in 2023[58].

财达证券股份有限公司 2024 年度独立董事述职报告 （贺季敏） 本人贺季敏，作为财达证券股份有限公司（以下简称"公司"或"财达证券"） 的独立董事，严格按照《中华人民共和国公司法》（以下简称《公司法》）《中华 人民共和国证券法》（以下简称《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》以及《财达证券股份有限公司章程》（以下简称《公司章程》）、《财达 证券股份有限公司独立董事工作制度》等相关规定，在董事会中发挥参与决策、 监督制衡、专业咨询作用，独立、公正履职，维护公司整体利益及中小股东合法 权益。现就本人 2024 年度履行职责情况汇报如下： 一、基本情况 （一）工作履历及专业背景 贺季敏女士，1976 年 11 月出生，中国国籍，无境外永久居留权，硕士研究 生，副教授。1996 年 8 月至 2003 年 8 月，任河北省肥乡县屯庄营中心校教师（期 间：于 1998 年 9 月至 2000 年 6 月，在河北大学法学专业学习，取得本科学历、 学士学位）；2003 年 9 月至 2006 年 6 月，在中国政法大学诉讼法学 ...

财达证券股份有限公司 2024 年度独立董事述职报告 （王慧霞） 本人王慧霞，作为财达证券股份有限公司（以下简称"公司"或"财达证券"） 的独立董事，报告期内，严格按照《中华人民共和国公司法》（以下简称《公司 法》）《中华人民共和国证券法》（以下简称《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》以及《财达证券股份有限公司章程》（以下简称《公司章 程》）《财达证券股份有限公司独立董事工作制度》等相关规定，忠实、勤勉履职， 在董事会中充分发挥专业优势、履职尽责，维护公司整体利益，保护中小股东合 法权益。现就本人 2024 年度履行职责情况汇报如下： 一、基本情况 （一）工作履历及专业背景 王慧霞，1963 年 10 月出生，中国国籍，无境外永久居留权。博士研究生， 教授职称。1984 年 7 月至 1998 年 10 月，任河北财经学校教师；1998 年 11 月至 2009 年 9 月，任河北经贸大学会计学院教师；2009 年 10 月至 2023 年 10 月，任 河北经贸大学经济管理学院教师；2022 年 6 月至今，任 ...

财达证券股份有限公司 2024 年度独立董事述职报告 （韩永强） 本人韩永强，作为财达证券股份有限公司（以下简称"公司"或"财达证券"） 的独立董事，认真落实《中华人民共和国公司法》（以下简称《公司法》）《中华 人民共和国证券法》（以下简称《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》以及《财达证券股份有限公司章程》（以下简称《公司章程》）《财达 证券股份有限公司独立董事工作制度》有关规定，充分发挥独立董事在上市公司 治理中的作用，促进提高上市公司质量，忠实、勤勉、谨慎履职，在董事会中发 挥参与决策、监督制衡、专业咨询作用，积极维护公司整体利益，保护中小股东 合法权益。现就本人 2024 年度履行职责情况汇报如下： 一、基本情况 二、2024 年度履职情况 （一）工作履历及专业背景 韩永强，1972 年 9 月出生，中国国籍，无境外永久居留权，硕士研究生，高 级会计师、注册会计师。1994 年 9 月至 1997 年 8 月，任河北省国际信托投资公 司内审；2000 年 4 月至 2002 年 3 月，任河北省国际信托投资 ...

综上，公司在任独立董事符合中国证监会《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》等有关监管规则中对独立董事独立性的相关要求。 财达证券股份有限公司董事会 2025 年 4 月 25 日 财达证券股份有限公司董事会 关于独立董事独立性自查情况的专项意见 根据中国证监会《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》等要求，财 达证券股份有限公司（以下简称"公司"）董事会对在任 4 名独立董事李长皓、 王慧霞、韩永强、贺季敏的独立性情况进行了评估，并出具如下专项意见： 经核查独立董事李长皓、王慧霞、韩永强、贺季敏及其直系亲属和主要社会 关系人员的任职情况，以及独立董事签署的独立性自查文件，独立董事李长皓、 王慧霞、韩永强、贺季敏不存在《上市公司独立董事管理办法》规定的不得担任 独立董事的情形。在担任公司独立董事期间，独立董事按照中国证监会和上海证 券交易所的相关规定，能够作出独立判断，不受公司主要股东或其他与公司存在 利害关系的单位或个人的影响。 ...

财达证券股份有限公司 2024 年度独立董事述职报告 （李长皓） 本人李长皓，作为财达证券股份有限公司（以下简称"公司"或"财达证券"） 的独立董事，严格按照《中华人民共和国公司法》（以下简称《公司法》）《中华 人民共和国证券法》（以下简称《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》以及《财达证券股份有限公司章程》（以下简称《公司章程》）《财达 证券股份有限公司独立董事工作制度》等相关规定，忠实守信、勤勉尽责，积极 维护公司整体利益及中小股东合法权益。现就本人 2024 年度履行职责情况汇报 如下： 一、基本情况 （一）工作履历及专业背景 李长皓，1982 年 7 月出生，中国国籍，无境外永久居留权。硕士研究生学 历，律师。2008 年 7 月至 2010 年 9 月任北京市中闻律师事务所律师助理；2010 年 10 月至 2012 年 7 月任北京市炜衡律师事务所律师；2012 年 8 月至今任国浩 律师（北京）事务所律师、合伙人；2020 年 8 月至今，任公司独立董事。 （二）独立性说明 经自查，本人及直系亲属、主 ...