倍加洁集团股份有限公司 审计报告及财务报表 二〇二四年度 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://zc.mgf.gov.ca）"进行查验 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://zc.mgf.gov.co）"进行查验 倍加洁集团股份有限公司 审计报告及财务报表 (2024年01月01日至2024年12月31日止) | 目录 | 页次 | | --- | --- | | 审计报告 | 1-5 | | 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 | 1-121 | 立信会计师事务所(特殊普通合伙) HINA SHU LUN PAN CERTIFIED PUBLIC ACCOUNTANTS 审计报告 信会师报字[2025]第 ZA12701 号 倍加洁集团股份有限公司全体股东: 一、审计意见 我们审计了倍加洁集团股份有限公司(以下简称倍加洁) ...

倍加洁集团股份有限公司 内部控制审计报告 2024 年 12 月 31 日 您可使用手机"扫一扫"或进入"注册会计师行业统"监管平台（http://acc.mof.gov.cn）"进 报告编码:沪2587UL 立信会计师事务所(特殊普通合伙) CHINA SHU LUN PAN CERTIFIED PUBLIC ACCOUNTANTS 内部控制审计报告 信会师报字[2025]第 ZA12702 号 倍加洁集团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,我们审计了倍加洁集团股份有限公司(以下简称贵公司)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 价其有效性是倍加洁董事会的责任。 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。 如贵公司董事会 2024年度财务报告内部控制评价报告所述,贵 公司于 20 ...

关于 国浩律师(上海) 事务所 倍加洁集团股份有限公司 2021 年股票期权激励计划调整行权价格、 注销部分股票期权 之 法律意见书 國治律師(上海)事務所 GRANDALL LAW FIRM (SHANGHAI) 上海市静安区山西北路 99 号苏河湾中心 25-28 层 邮编: 200085 电话:(021) 5234-1668 传真:(021) 5234-1670 网址:http://www.grandall.com.cn 二〇二五年四月 国浩律师(上海)事务所 法律意见书 国浩律师(上海)事务所 关于倍加洁集团股份有限公司 2021 年股票期权激励计划调整行权价格、注销部分股票期权 之 法律意见书 致:倍加洁集团股份有限公司 国浩律师(上海)事务所(以下简称"本所")接受倍加洁集团股份有限 公司（以下简称"倍加洁"或"公司"）的委托,根据《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》")、《上市公司股权激励管理办法》(以下简称"《管理办法》")等相 关法律、法规、规范性文件、《倍加洁集团股份有限公司章程》(以下简称 "《公司章程》")、《倍加洁集团 ...

Financial Performance - The company's operating revenue for 2024 reached approximately CNY 1.30 billion, representing a year-on-year increase of 21.78% compared to CNY 1.07 billion in 2023[23]. - The net profit attributable to shareholders of the listed company for 2024 was a loss of CNY 77.32 million, a significant decline from a profit of CNY 92.51 million in 2023[23]. - The net cash flow from operating activities decreased by 10.10% to CNY 138.90 million in 2024, down from CNY 154.51 million in 2023[23]. - Total assets as of the end of 2024 amounted to CNY 2.14 billion, reflecting a 6.36% increase from CNY 2.02 billion at the end of 2023[23]. - The company's net assets attributable to shareholders decreased by 20.35% to CNY 994.95 million at the end of 2024, compared to CNY 1.25 billion at the end of 2023[23]. - The company reported a net profit loss of CNY 95.91 million after deducting non-recurring gains and losses for 2024, compared to a profit of CNY 35.97 million in 2023[23]. - The basic earnings per share for 2024 was -0.77 CNY, compared to 0.92 CNY in 2023, indicating a significant decline[24]. - The company reported a weighted average return on equity of -7.14% in 2024, down from 7.67% in 2023[24]. - The company plans not to distribute cash dividends or issue bonus shares for 2024 due to a negative net profit attributable to shareholders[6]. Research and Development - The company has accumulated over 300 patents, including invention, utility model, and design patents, by the end of 2024[33]. - Research and development expenses increased by 54.96% to ¥45,237,768.31, indicating a strong focus on innovation[62]. - The company has over 200 R&D and technical personnel, with more than 300 patents, ensuring a robust product development pipeline[48]. - The company has developed a proprietary strain library with over 8,000 strains, positioning itself as a leader in the probiotic industry[56]. - The company emphasizes research and development as a core competitive advantage, particularly in the ODM business model, to enhance profitability[89]. Market Trends and Projections - The oral care market in China is projected to grow at a compound annual growth rate (CAGR) of 3.75% from 2023 to 2028, following a market size recovery to 491.5 billion yuan in 2023[38]. - The electric toothbrush market share reached 19.6% in 2024, driven by consumer demand for effective cleaning and smart features[40]. - The global wet wipes market size is projected to grow from $17.8 billion in 2023 to $22.6 billion by 2028, indicating a robust growth trend[41]. - The probiotic industry in China saw its market size grow from ¥76.075 billion in 2019 to ¥118.847 billion in 2023, with a CAGR of 11.80%, and is forecasted to reach ¥203.277 billion by 2030[42]. Product Development and Innovation - The company launched new products including a flagship toothpaste and a series of children's oral care products under the "Octonauts" brand[33]. - The company’s probiotic products are widely applicable in dietary supplements, functional foods, and cosmetics, showcasing a diverse product range[47]. - The company has developed new biodegradable materials for toothbrushes, reducing plastic pollution and enhancing product differentiation[93]. - The company’s disposable hygiene products include medical-grade wet wipes and baby wipes, produced with high-quality materials to ensure safety and effectiveness[45]. Operational Efficiency - The manufacturing center achieved a stable on-time delivery rate of approximately 96% across all product lines, with a production cycle shortened by about 10% year-on-year[34]. - The company maintained a raw material acceptance rate of 98.5% and packaging material acceptance rate of 98.87%, ensuring stable production without major quality incidents[36]. - The company has invested significantly in optimizing equipment, processes, and workflows, enhancing production efficiency and reducing costs[49]. Strategic Partnerships and Acquisitions - The acquisition of a 52.0006% stake in Shan'enkang was completed on April 7, 2024, with expectations of over 40% year-on-year revenue growth in the second half of 2024 despite a significant decline in the first half[34]. - The company has established long-term stable partnerships with key clients in oral care and wet wipes, enhancing customer resource advantages[55]. - The company plans to establish a wholly-owned subsidiary in Singapore and subsequently a project company in Vietnam to enhance its overseas manufacturing base[113]. Legal and Compliance Issues - The company is currently involved in a significant lawsuit with Oceanview, with a claim amounting to RMB 630,371,306.6[194]. - The lawsuit is related to a demand for the repurchase of shares from the founding shareholders of the company, with a specific focus on a 14.2761% equity stake[195]. - The company has not reported any violations regarding guarantees during the reporting period[190]. - The company has not faced any significant legal or financial penalties during the reporting period[200]. Corporate Governance - The company has implemented a robust governance structure, holding 2 shareholder meetings and 6 board meetings in the reporting period to enhance decision-making processes[139][140]. - The company has established specialized committees under the board, including the Audit Committee, Nomination Committee, Compensation and Assessment Committee, and Strategic Committee[155]. - The total remuneration for all directors, supervisors, and senior management during the reporting period amounted to RMB 5.05 million[149]. Social Responsibility and Sustainability - The company invested 1.934 million yuan in environmental protection during the reporting period[181]. - The company reduced carbon emissions by 1,782.66 tons through the use of clean energy generation[182]. - The company contributed a total of 209,200 yuan to public welfare projects, including donations of toothbrushes and toothpaste to rural children[183]. - The company has established an environmental protection mechanism and is actively involved in reducing carbon emissions[182].

倍加洁集团股份有限公司 公司及控股子公司对外担保由公司统一管理。未经公司根据《公司 章程》及本制度所确定的相应审批权限的审议机构批准，公司及控 股子公司不得对外提供担保。 1 第一条 为规范倍加洁集团股份有限公司（以下简称"公司"）对外担保行为， 控制公司经营风险，根据《中华人民共和国公司法》（以下简称"《公 司法》"）、《中华人民共和国民法典》（以下简称"《民法典》"）等相 关法律、法规、规范性文件和《倍加洁集团股份有限公司章程》（以 下简称"《公司章程》"）的有关规定，结合公司实际情况制定本制度。 第二条 本制度适用于公司及公司的全资、控股子公司（以下合称"控股子 公司"）。 第三条 本制度所述的对外担保系指公司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，由公司按照约定 履行债务或者承担责任的行为。担保形式包括保证、抵押、质押或 其他形式的担保。对外担保包括公司为控股子公司提供的担保。 第二章 对外担保应当遵守的规定 对外担保管理制度 二零二五年四月修订 第一章 总则 公司及其控股子公司的对外担保总额系指包括公司对控股子公司担 保在内的公司对外担保总额与公司控股子公司对外担 ...

倍加洁集团股份有限公司 2024 年度独立董事述职报告 （李志斌） 2024 年度，本人作为倍加洁集团股份有限公司（以下简 称"公司"）的独立董事，严格按照《中华人民共和国公司 法》、《中华人民共和国证券法》、《上市公司独立董事管理办 法》等法律、行政法规、部门规章、规范性文件以及《倍加 洁集团股份有限公司章程》（以下简称"《公司章程》"）、《倍 加洁集团股份有限公司独立董事工作制度》等的规定和要求， 忠实勤勉地履行职责，认真审议董事会各项议案，从公司整 体利益出发，充分发挥独立董事作用，推进公司规范治理， 切实维护公司和全体股东尤其是中小股东的合法权益。现将 本人 2024 年度履职情况报告如下： 一、本人基本情况 （一）工作履历、专业背景及兼职情况 李志斌：1997 年 8 月至今，就职于扬州大学商学院，专 业领域为会计学与财务管理，历任助教、讲师、副教授、教 授、副院长、院长。自 2022 年 9 月 29 日任公司独立董事， 未担任其他上市公司独立董事。 （二）独立性情况说明 二、年度履职概况 （一）出席会议情况 1、出席董事会、股东会情况 2024 年度，公司共召开 6 次董事会会议、1 次年度股东 ...

第一条 根据《中华人民共和国公司法》、《上市公司独立董事管理办法》及 《倍加洁集团股份有限公司章程》（以下简称"《公司章程》"）的有 关规定，结合公司实际，制定本制度。 倍加洁集团股份有限公司 独立董事津贴制度 二零二五年四月修订 第一章 总则 第二章 基本规定 第二条 本制度所指的独立董事，是指不在公司担任除董事外的其他职务， 公司按照《上市公司独立董事管理办法》的规定聘请的，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 津贴范围：本公司的独立董事。其他董事不属享受该津贴办法的范 围。 第四条 津贴原则：津贴水平综合考虑独立董事的工作任务、责任等。 第五条 津贴标准：独立董事津贴为每人每年人民币 8 万元（税前）。 第六条 以上津贴标准为税前标准，由公司统一按个人所得税标准代扣代缴 个人所得税。独立董事津贴从股东会通过当日起计算按季度发放。 第七条 独立董事出席公司董事会会议、股东会的差旅费以及按《公司章程》 行使职权所需费用，均由公司据实报销。 第八条 除本制度规定的津贴外，独立董事不得从公司及其主要股东或有利 害关系的机构和人员处取 ...

倍加洁集团股份有限公司 2023 年度独立董事述职报告 （李刚） 2024 年度，本人作为倍加洁集团股份有限公司（以下简 称"公司"）的独立董事，严格按照《中华人民共和国公司 法》、《中华人民共和国证券法》、《上市公司独立董事管理办 法》等法律、行政法规、部门规章、规范性文件以及《倍加 洁集团股份有限公司章程》（以下简称"《公司章程》"）、 《倍加洁集团股份有限公司独立董事工作制度》等的规定和 要求，忠实勤勉地履行职责，认真审议董事会各项议案，从 公司整体利益出发，充分发挥独立董事作用，推进公司规范 治理，切实维护公司和全体股东尤其是中小股东的合法权益。 现将本人 2024 年度履职情况报告如下： 一、本人基本情况 （一）工作履历、专业背景及兼职情况 本人本着勤勉务实、客观审慎、诚信负责的态度，认真 审阅公司提供的会议资料，主动询问和了解所需要掌握的情 况和信息，并结合本人在口腔医学领域的专业知识提出合理 化建议和意见，在了解审议相关事项的基础上，以审慎的态 度行使表决权。本人认为公司各项会议的召集召开符合法定 程序，重大经营事项均履行了相关审批程序，合法有效，故 对各议案未提出异议，均投了同意票，无反对、弃 ...

Financial Performance - The company's operating revenue for Q1 2025 was CNY 323,825,679.43, representing a year-on-year increase of 13.28% compared to CNY 285,856,920.93 in the same period last year[4]. - Net profit attributable to shareholders decreased by 34.48% to CNY 12,410,454.38 from CNY 18,942,786.54 in the previous year[4]. - The basic and diluted earnings per share fell by 36.84% to CNY 0.12 from CNY 0.19 year-on-year[4]. - Net profit for Q1 2025 was ¥13,408,194.59, a decrease of 29.1% from ¥18,942,786.54 in Q1 2024[18]. - Basic earnings per share for Q1 2025 were ¥0.12, down from ¥0.19 in Q1 2024[19]. Cash Flow - The net cash flow from operating activities decreased by 24.11% to CNY 36,431,760.31, down from CNY 48,005,388.05 in the same period last year[4]. - Cash inflow from operating activities totaled ¥369,597,366.82 in Q1 2025, compared to ¥318,152,401.34 in Q1 2024, marking an increase of 16.1%[21]. - The net cash flow from operating activities was $36,431,760.31, a decrease of 24% compared to $48,005,388.05 in the previous period[22]. - Cash outflow from investing activities totaled $8,930,252.51, significantly lower than $123,597,066.40 in the prior period, indicating a reduction in capital expenditures[22]. - The ending balance of cash and cash equivalents increased to $100,153,573.23, compared to $53,476,670.17 at the end of the previous period, reflecting a growth of 87%[24]. Assets and Liabilities - Total assets at the end of the reporting period were CNY 2,168,704,110.46, a 1.19% increase from CNY 2,143,200,598.80 at the end of the previous year[5]. - The company's current assets reached CNY 631.45 million, up from CNY 598.96 million, indicating an increase of approximately 5.4%[13]. - Total liabilities as of the end of the reporting period were ¥1,091,858,442.14, slightly up from ¥1,079,291,600.20 in the previous period[15]. - The company's total liabilities increased to CNY 631.45 million, up from CNY 598.96 million, indicating a growth of about 5.4%[12]. Investment and Equity - The decrease in net profit was primarily due to increased investment losses related to long-term equity investments in WeiMeiZi[7]. - The equity attributable to shareholders increased by 1.20% to CNY 1,006,886,428.59 from CNY 994,947,499.08 at the end of the previous year[5]. - Total equity attributable to shareholders reached ¥1,006,886,428.59, an increase from ¥994,947,499.08 year-over-year[15]. - The company reported a decrease in investment income, with a loss of ¥6,383,206.17 in Q1 2025 compared to a loss of ¥2,670,034.45 in Q1 2024[18]. Research and Development - Research and development expenses increased to ¥12,064,343.21 in Q1 2025, compared to ¥7,654,021.47 in Q1 2024, reflecting a growth of 57.5%[17]. Other Financial Metrics - The weighted average return on equity decreased by 0.28 percentage points to 1.24% from 1.52%[5]. - Non-recurring gains and losses amounted to CNY 947,295.37, with significant contributions from government subsidies and other non-operating income[6]. - Deferred income tax liabilities increased to ¥47,598,651.97 in Q1 2025 from ¥32,826,626.46 in Q1 2024, indicating a rise of 44.9%[15]. - The company reported a significant increase in deferred tax assets, rising to CNY 22.01 million from CNY 7.51 million, reflecting a growth of approximately 194.7%[13].

倍加洁集团股份有限公司 子公司管理制度 二零二五年四月修订 第一章 总则 第一条 为加强倍加洁集团股份有限公司（以下简称"公司"或"本公司"） 对子公司的管理，规范子公司运作，有效控制经营风险，根据《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》、《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》等法律、法规、规范性文件和《倍加洁集团股份有限公司章程》（以 下简称"《公司章程》"），结合公司实际情况，制定本制度。 第二条 本制度所称的子公司，是本公司控制或者实际控制的具有独立法人 资格的公司，包括全资子公司和控股子公司。 （一）全资子公司：指公司拥有100%股权的子公司。 （二）控股子公司：指公司持股50%以上，或未达50%但能够决定其董事会半 数以上成员的组成，或通过协议或其他安排能够实际控制的子公司。 第三条 本制度适用于公司及子公司。子公司董事、监事及高级管理人员， 应严格执行本制度。 第二章 治理结构管理 第四条 子公司在公司总体战略目标框架下，应当依据《公司法》及有关法 律法规的规定，独立经营和自主管理，合法有效地运作企业法人财 ...