中国船舶重工股份有限公司 内部控制审计报告 2024 年度 信会师报字[2025]第 ZG11557 号 中国船舶重工股份有限公司 内部控制审计报告 | | | 内部控制审计报告 1-2 内部控制审计报告 信会师报字[2025]第 ZG11557 号 中国船舶重工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，我们审计了中国船舶重工股份有限公司（以下简称"中国重工"）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 性是中国重工董事会的责任。 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 ...

中国船舶重工股份有限公司 审计报告及财务报表 2023-2024 年度 信会师报字[2025]第 ZG11765 号 中国船舶重工股份有限公司 审计报告及财务报表 （2023 年 01 月 01 日至 2024 年 12 月 31 日止） | | 目录 | 页次 | | --- | --- | --- | | 一、 | 审计报告 | 1-6 | | 二、 | 财务报表 | | | | 合并资产负债表和母公司资产负债表 | 1-4 | | | 合并利润表和母公司利润表 | 5-6 | | | 合并现金流量表和母公司现金流量表 | 7-8 | | | 合并所有者权益变动表和母公司所有者权益变动表 | 9-12 | | | 财务报表附注 | 1-173 | 审计报告 信会师报字[2025]第 ZG11765 号 中国船舶重工股份有限公司全体股东： 一、 审计意见 我们审计了中国船舶重工股份有限公司（以下简称中国重工）财务报 表，包括 2023 年 12 月 31 日、2024 年 12 月 31 日的合并及母公司资产负 债表，2023 年度、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 ...

Financial Performance - The company achieved operating revenue of RMB 55.44 billion in 2024, representing a year-on-year increase of 18.70% compared to RMB 46.70 billion in 2023 [25]. - The net profit attributable to shareholders of the listed company was RMB 1.31 billion in 2024, a significant recovery from a loss of RMB 0.79 billion in the previous year [25]. - The net cash flow from operating activities reached RMB 9.49 billion, up 111.12% from RMB 4.50 billion in 2023, primarily due to increased order intake and corresponding growth in contract prepayments [25]. - The company's total assets increased by 11.93% to RMB 222.14 billion at the end of 2024, compared to RMB 198.47 billion at the end of 2023 [22]. - Basic earnings per share improved to RMB 0.057 in 2024, compared to a loss of RMB 0.035 in 2023 [23]. - The weighted average return on equity rose to 1.56% in 2024, an increase of 2.49 percentage points from -0.93% in 2023 [23]. - The company reported a net profit of RMB 613 million after deducting non-recurring gains and losses, compared to a loss of RMB 1.06 billion in the previous year [25]. - The total profit reached 1.39 billion RMB, compared to a loss of 759 million RMB in the same period last year [59]. - The net profit attributable to shareholders was 1.31 billion RMB, up from a loss of 787 million RMB year-on-year [59]. Dividend Distribution - The company plans to distribute a cash dividend of RMB 0.18 per 10 shares, totaling approximately RMB 410.44 million based on a total share capital of 22,802,035,324 shares [6]. - The proposed cash dividend for the 2024 fiscal year is CNY 0.18 per 10 shares, totaling CNY 410,436,635.83 (including tax) based on a total share capital of 22,802,035,324 shares [184][187]. - The cash dividend amount represents 31.31% of the net profit attributable to ordinary shareholders in the consolidated financial statements, which is CNY 1,310,679,040.51 [187][188]. - The cumulative cash dividend amount over the last three fiscal years is CNY 638,456,989.07, with an average net profit of -CNY 562,361,503.48 during the same period [190]. Audit and Compliance - The company has received a standard unqualified audit report from Lixin Certified Public Accountants [5]. - The board of directors has confirmed the authenticity, accuracy, and completeness of the annual report [3]. - The company has not violated decision-making procedures for external guarantees [8]. - The company has improved its governance mechanisms and is committed to enhancing information disclosure quality to boost market recognition [40]. - The company has established a governance structure that complies with relevant laws and regulations, enhancing internal controls and information disclosure [140]. - The company received a notice from the China Securities Regulatory Commission on July 12, 2023, regarding a case for suspected information disclosure violations [164]. - The company was penalized for failing to accurately account for inventory impairment in its subsidiary, leading to misstatements in the annual reports for 2018, 2019, and 2020 [164]. - The company received a disciplinary notice from the Shanghai Stock Exchange on February 1, 2024, criticizing the company and its former chairman and vice president [165]. Strategic Initiatives - The company is advancing a strategic restructuring by merging with China Shipbuilding Industry Corporation, aiming to enhance operational efficiency [39]. - The company is focusing on high-end, green, and intelligent ship types, with significant advancements in core technology and innovation [37]. - The company is actively pursuing a major asset restructuring by merging with China Shipbuilding Industry Corporation to improve operational efficiency and resource utilization [134]. - The company plans to achieve operating revenue exceeding CNY 60 billion in 2025, focusing on completing military tasks and enhancing core competitiveness [130][131]. - The company is focusing on innovation-driven strategies to enhance high-quality development and improve operational efficiency [132]. Market Position and Orders - The company secured 103 new ship orders totaling 15.8995 million deadweight tons, a year-on-year increase of 90.4% [35]. - The company delivered 62 ships with a total deadweight tonnage of 5.4858 million, reflecting a 13.4% increase year-on-year [35]. - As of December, the company had a backlog of 216 ships, totaling 30.3097 million deadweight tons, which is a 53.2% increase year-on-year [35]. - The global shipbuilding market is experiencing a boom, with China's market share exceeding 50% for 15 consecutive years, maintaining its leading position [33]. - In 2024, China's shipbuilding completion volume reached 50.76 million deadweight tons, an increase of 9.63% year-on-year, with new ship orders rising by 62.38% to 134.97 million deadweight tons [42]. Research and Development - Research and development expenses increased by 32.13% to 2.00 billion RMB, reflecting the company's commitment to technological innovation [60]. - The company’s R&D investment totaled 215,639.81 million yuan, accounting for 3.89% of operating revenue, with capitalized R&D representing 7.16% of the total [86]. - The company applied for 1,559 patents and received 720 patent authorizations during the reporting period [88]. - The company is committed to innovation and has developed an open innovation system that combines independent and collaborative innovation [54]. Environmental and Social Responsibility - The company invested CNY 10,664.40 million in environmental protection during the reporting period [197]. - There are 15 subsidiaries classified as key pollutant discharge units, which are subject to environmental regulations [198]. - All key pollutant discharge units have dedicated environmental management personnel and monitoring teams, with no major environmental pollution incidents reported during the period [200]. Governance and Management - The company has established a comprehensive talent system, including high-level experts and skilled personnel, to support its technological and operational needs [55]. - The company has conducted 3 shareholder meetings, 8 board meetings, and 7 supervisory meetings during the reporting period, ensuring compliance with legal procedures [140]. - The company’s board of directors and supervisors' remuneration is determined by the shareholders' meeting and the board of directors based on performance evaluations [162]. - The company emphasizes a compensation policy that aligns with performance evaluation results and risk responsibilities for senior management [179]. - The company has implemented a comprehensive training mechanism for employees, focusing on management, technical, and skilled personnel [181].

中国船舶重工股份有限公司 2024 年度 独立董事述职报告 （冷建兴） 本人冷建兴作为中国船舶重工股份有限公司（以下简称 "公司"）的独立董事，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》 等法律法规和《公司章程》《中国船舶重工股份有限公司独 立董事工作制度》《中国船舶重工股份有限公司独立董事专 门会议工作制度》等规定，本着对公司和全体股东忠实和勤 勉的态度，以关注和维护全体股东，特别是中小股东的合法 权益为宗旨，勤勉、忠实、尽责地履行独立董事的职责，全 面关注公司发展状况，积极按时出席相关会议，认真审议董 事会各项议案。现将 2024 年度履职情况汇报如下： 一、 独立董事的基本情况 经公司 2024 年 2 月 27 日召开的 2024 年第一次临时股 东大会选举，本人当选公司第六届董事会独立董事。 （一）工作履历、专业背景以及兼职情况 本人冷建兴，男，中国籍，无境外居留权，1963 年 6 月 出生，博士研究生学历。本人曾任中国船舶科学研究中心结 构研究室副主任、水下工程研究室主任、技术开发部主任， 浙江大学海洋科学与工程学系研究员、教授，海洋装备试验 浙江省 ...

Financial Performance - The company's operating revenue for Q1 2025 reached ¥1,221,560.51 million, representing a year-on-year increase of 20.12% compared to ¥1,016,708.89 million in the same period last year[3]. - Net profit attributable to shareholders was ¥51,922.15 million, a significant increase of 281.99% from ¥13,525.91 million in the previous year[3]. - The net profit attributable to shareholders after deducting non-recurring gains and losses was ¥47,804.70 million, up 437.69% from ¥8,890.73 million year-on-year[3]. - Basic and diluted earnings per share both increased to ¥0.023, reflecting a growth of 283.33% compared to ¥0.006 in the same period last year[4]. - Operating profit for Q1 2025 was ¥538.05 million, significantly higher than ¥149.31 million in Q1 2024, marking a 260.5% increase[19]. - Total comprehensive income for Q1 2025 was ¥803.80 million, compared to ¥215.14 million in Q1 2024, an increase of 272.5%[20]. Asset and Liability Management - Total assets at the end of the reporting period were ¥22,515,160.82 million, a slight increase of 1.36% from ¥22,213,787.59 million at the end of the previous year[4]. - The company's current assets totaled RMB 165.36 billion, up from RMB 162.25 billion at the end of 2024, indicating a growth of about 1.3%[15]. - The total liabilities of the company were RMB 139.99 billion, up from RMB 137.82 billion, which is an increase of about 1.6%[17]. - The company's equity attributable to shareholders rose to RMB 84.61 billion from RMB 83.77 billion, reflecting an increase of approximately 1.0%[17]. - The company’s long-term borrowings increased to RMB 16.52 billion from RMB 14.94 billion, representing a rise of approximately 10.6%[17]. Cash Flow Analysis - The net cash flow from operating activities was reported at -¥312,882.03 million, indicating a decrease compared to -¥324,052.83 million in the previous year[3]. - Cash flow from operating activities for Q1 2025 was -¥3.13 billion, slightly improved from -¥3.23 billion in Q1 2024[22]. - Cash flow from investing activities for Q1 2025 was -¥1.53 billion, compared to a positive cash flow of ¥6.13 billion in Q1 2024[23]. - Cash flow from financing activities for Q1 2025 was -¥1.16 billion, worsening from -¥0.97 billion in Q1 2024[23]. - The company reported a net increase in cash and cash equivalents of -¥5.99 billion for Q1 2025, compared to an increase of ¥1.71 billion in Q1 2024[23]. Strategic Initiatives - The company has been focusing on lean management to enhance value creation capabilities, leading to significant growth in revenue and profits[5]. - The company plans to continue its market expansion and product development strategies to sustain growth in the upcoming quarters[5]. - The company is in the process of a share swap merger with China Shipbuilding, which is expected to enhance operational quality and focus on national strategic priorities[13]. - The company is actively pursuing high-quality development in shipbuilding and aims to standardize industry competition to improve overall operational quality[13]. Inventory and Receivables - The company reported a significant increase in inventory, which rose to RMB 32.24 billion from RMB 30.51 billion, indicating a growth of about 5.7%[15]. - Accounts receivable increased to RMB 9.70 billion, compared to RMB 9.09 billion in the previous period, marking an increase of around 6.7%[15].

（一）工作履历、专业背景以及兼职情况 中国船舶重工股份有限公司 2024 年度 独立董事述职报告 （张大光） 本人张大光作为中国船舶重工股份有限公司（以下简称 "公司"）的独立董事，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》 等法律法规和《公司章程》《中国船舶重工股份有限公司独 立董事工作制度》《中国船舶重工股份有限公司独立董事专 门会议工作制度》等规定，本着对公司和全体股东诚信和勤 勉的态度，以关注和维护全体股东，特别是中小股东的合法 权益为宗旨，勤勉、忠实、尽责地履行独立董事的职责，全 面关注公司发展状况，积极按时出席相关会议，认真审议董 事会各项议案。现将 2024 年度履职情况汇报如下： 一、 独立董事的基本情况 经公司 2020 年第一次临时股东大会选举，本人当选公 司第五届董事会独立董事。2024 年 2 月 27 日，公司完成董 事会换届，本人当选公司第六届董事会独立董事，继续担任 公司独立董事。 本人张大光，男，中国籍，无境外居留权，1972 年 9 月 出生，博士研究生学历。本人曾任中国航空技术进出口总公 司出口部项目经理、埃及代表处常驻代表，北 ...

中国船舶重工股份有限公司 2024 年度 独立董事述职报告 （陈缨） 本人 陈缨 作为中国船舶重工股份有限公司（以下简称 "公司"）的独立董事，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》 等法律法规和《公司章程》《中国船舶重工股份有限公司独 立董事工作制度》《中国船舶重工股份有限公司独立董事专 门会议工作制度》等规定，以关注和维护全体股东，特别是 中小股东的合法权益为宗旨，忠实、勤勉地履行独立董事的 职责，全面关注公司发展状况，积极按时出席相关会议，认 真审议董事会各项议案。现将 2024 年度履职情况汇报如下： 一、 独立董事的基本情况 经公司 2020 年第一次临时股东大会选举，本人当选公 司第五届董事会独立董事。2024 年 2 月 27 日，公司完成董 事会换届，本人当选公司第六届董事会独立董事，继续担任 公司独立董事。 （一）工作履历、专业背景以及兼职情况 本人陈缨，女，中国籍，无境外居留权，1971 年 3 月出 生，硕士研究生学历，正高级会计师。本人曾任宝山钢铁股 份有限公司财务总监、副总经理（CFO）兼董事会秘书，宝 钢集团有限公司总经理助理兼董事 ...

中国重工：一季度实现营业收入122.16亿元，同比增长20.12%；归属于上市公司股东的净利润5.19亿 元，同比增长281.99%。 ...

中国重工（601989）公告，2024年营业收入554.36亿元，同比增长18.70%。归属于上市公司股东的净利 润13.11亿元，上年同期为-7.87亿元。向全体股东每10股派发现金红利0.18元人民币(含税)，合计拟派发 现金红利为4.1亿元(含税)。 ...