格尔软件股份有限公司 内部控制审计报告 上会师报字(2025)第 7041 号 上会会计师事务所（特殊普通合伙） 中国 上海 t and the subject of 会计师 李务所（特殊普通合伙） Bertified Public Accountants (Special Senoral Pa 内部控制审计报告 上会师报字(2025)第 7041 号 格尔软件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 审计了格尔软件股份有限公司（以下简称"贵公司"）2024年 12月 31 日的财务报表 内部控制的有效性。 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。 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,并评价其有效性是贵公司董事会 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 况的变化可能导致内 ...

致:格尔软件股份有限公司 根据上海汉盛律师事务所(以下简称"本所")与格尔软件股份有限公司 (以下简称"公司"或"格尔软件")签订的《专项法律服务协议》,本所受 公司的委托,就公司2024年限制性股票激励计划回购注销部分限制性股票(以 下简称"本次回购注销"）所涉及的相关事宜,出具本法律意见书。 本所及经办律师依据《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》")以及《上海证券交易所股票上市 规则(2024年4月修订)》(以下简称"《上市规则》")等法律、法规和中 国证券监督管理委员会(以下简称"中国证监会")的有关规定及本法律意见 书出具目以前已经发生或者存在的事实,按照律师行业公认的业务标准、道德 规范和勤勉尽责的精神,出具本法律意见书。 法律意见书 上海汉盛律师事务所 关于格尔软件股份有限公司 2024年限制性股票激励计划回购注销部分限制性股票相关 喜城的 法律意见书 6、本法律意见书仅供公司为本次回购注销之目的而使用,不得被任何人用 于其他任何目的。 为出具本法律意见书,本所律师审阅了公司 ...

目 录 关于格尔软件股份有限公司 非经营性资金占用及其他关联资金往来情况 汇总表的专项审计报告 1、 专项审计报告 2、 附表 委托单位： 审计单位： 联系电话： 会计师 李 今 所 (特殊善通合伙) Centified Public Accountants (Special General Pantnership) 格尔软件股份有限公司 2024 年度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 上会师报字(2025)第 7117 号 格尔软件股份有限公司全体股东: 我们接受委托,依据《中国注册会计师执业准则》审计了格尔软件股份有限公 司(以下简称"贵公司")2024年度的财务报表,包括 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、合 并及母公司所有者权益变动表及财务报表附注,并于 2025年 4月24日出具了审计报 告(报告书编号为:上会师报字(2025)第 7034 号)。在此基础上,我们审核了后附的 贵公司管理层编制的"格尔软件股份有限公司 2024 年度非经营性资金占用及其他关 联资金往来情况汇总表"(以下简称"汇总 ...

0.0 1.0 1.0 1.0 1.0 1.0 1. 上会师报字(2025)第 7034 号 上会会计师事务所（特殊普通合伙） 格尔软件股份有限公司 中国 上海 审计报告 上会师报字(2025)第 7034 号 格尔软件股份有限公司全体股东: t 一、审计意见 我们审计了格尔软件股份有限公司（以下简称"格尔软件公司"）财务报表, 包括 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、合并及母公司所有者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 允反映了格尔软件公司 2024年 12 月 31 日的合并及母公司财务状况以及 2024 年度的 合并及母公司经营成果和现金流量。 the first and the subject of the subject of the subject of the subject of the subject of the station of the stat and and the subject of the subject of the ...

关于格尔软件股份有限公司 募集资金存放与使用情况的鉴证报告 上会师报字(2025)第 7116 号 ·计师 李务所（特殊善通合伙） Certilied Public Accountants (Special General Yartners 关于格尔软件股份有限公司 2024 年度募集资金存放与使用情况的鉴证报告 上会师报字(2025)第 7116 号 格尔软件股份有限公司全体股东: 上会会计师事务所（特殊普通合伙） 中国 上海 我们接受委托,对后附的格尔软件股份有限公司(以下简称"贵公司")《关于 2024 年度公司募集资金存放与实际使用情况的专项报告》执行了鉴证工作。 一、管理层对募集资金专项报告的责任 按照中国证监会发布的《上市公司监管指引第 2 号一上市公司募集资金管理和 使用的监管要求（2022年修订)》(证监会公告（2022）15 号）和上海证券交易所发 布的《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 )》(上证发〔2023〕193 号 ) 的规定编制《关于 2024 年度公司募集资金存放与实际 使用情况的专项报告》。这种责任包括设计、实施和维护与募 ...

中信证券股份有限公司（以下简称"中信证券"或"保荐机构"）作为履行格尔 软件股份有限公司（以下简称"格尔软件"或"公司"）首次公开发行股票、非公开 发行 A 股股票持续督导职责的保荐机构，根据《中华人民共和国公司法》《中华人民 共和国证券法》《证券发行上市保荐业务管理办法（2023 年修订）》及《上海证券交 易所股票上市规则（2024 年 4 月修订）》《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）》《上市公司监管指引第 2 号——上市公司募 集资金管理和使用的监管要求（2022 年修订）》等有关规定的要求，对格尔软件使用 闲置募集资金进行现金管理情况进行了核查，核查情况如下： 一、募集资金基本情况 经中国证券监督管理委员会《关于核准格尔软件股份有限公司非公开发行股票的 批复》（证监许可〔2020〕1328 号）核准，格尔软件向易方达基金管理有限公司等 17 家发行对象非公开发行 20,901,134 股人民币普通股（A 股），发行价格为 30.85 元/股， 募集资金总额为 644,799,983.90 元，减除不含税发行费用人民币 8,844,116.58 元后， ...

Financial Performance - The company's operating revenue for Q1 2025 was ¥45,667,617.89, a decrease of 5.92% compared to ¥48,542,795.61 in the same period last year[4] - The net profit attributable to shareholders was -¥50,203,898.23, slightly improved from -¥51,501,037.28 year-on-year[4] - The net profit for the first quarter of 2025 was -50,244,511.53, compared to -51,722,421.41 in the same period of 2024, indicating a slight improvement[21] - Operating profit for the first quarter was -49,553,283.57, a marginal decrease from -51,948,402.13 year-over-year[21] - Total comprehensive income for the first quarter was -51,570,883.29, compared to -50,643,034.63 in the previous year[22] Cash Flow and Liquidity - The net cash flow from operating activities was -¥67,577,569.79, compared to -¥74,645,533.27 in the previous year[4] - Cash flow from operating activities showed a net outflow of -67,577,569.79, an improvement from -74,645,533.27 in Q1 2024[24] - Cash flow from investing activities resulted in a net outflow of -76,217,377.15, contrasting with a net inflow of 24,233,969.06 in the same quarter last year[24] - The company's cash and cash equivalents amounted to CNY 84,544,497.08 as of March 31, 2025, compared to CNY 239,796,436.40 at the end of the previous period[15] - The company reported cash and cash equivalents at the end of the period amounting to 81,854,481.41, down from 151,475,153.30 a year earlier[26] Assets and Liabilities - Total assets at the end of the reporting period were ¥1,602,736,533.35, down 4.02% from ¥1,669,821,101.50 at the end of the previous year[5] - Total assets decreased to CNY 1,602,736,533.35 from CNY 1,669,821,101.50[17] - Total liabilities decreased to CNY 233,728,429.60 from CNY 250,488,989.46[17] - Shareholders' equity totaled CNY 1,369,008,103.75, a slight decrease from CNY 1,419,332,112.04[17] - The company reported a decrease in accounts receivable to CNY 319,609,375.71 from CNY 334,847,078.86[15] Investments and Expenses - Cash and cash equivalents decreased by 64.74%, primarily due to new investments in financial products[7] - Inventory increased by 30.91%, attributed to unfinished project deliveries[7] - Other equity investments rose by 90.22%, reflecting new external investments made during the period[7] - Research and development expenses decreased to 17,214,498.78 from 23,237,716.11 year-over-year, reflecting a 26% reduction[21] - Sales expenses for the first quarter were 14,121,468.95, down from 17,368,361.78, indicating a 19% decrease[21] - The company incurred financial expenses of 403,117.83, compared to a financial income of -115,993.76 in the previous year[21] Shareholder Information - The company reported a total of 10 major shareholders, with the largest being Kong Lingang, holding 12.74% of shares[10] - The company has no significant changes in major shareholders or their shareholding structure[11] - The company has not engaged in any financing or securities lending activities during the reporting period[11] Other Information - The company recognized government subsidies of ¥422,027.66, which are closely related to its normal operations[6] - There are no significant new strategies or product developments mentioned in the report[12] - The weighted average return on equity was -3.60%, an improvement from -3.74% year-on-year[5]

Financial Performance - The company's operating revenue for 2024 was CNY 529,280,674.24, a decrease of 5.71% compared to CNY 561,345,658.19 in 2023[26]. - The net profit attributable to shareholders for 2024 was CNY 36,812,125.20, showing a slight decrease of 0.42% from CNY 36,965,710.77 in 2023[26]. - The net profit after deducting non-recurring gains and losses was CNY 15,694,179.51, a significant improvement from a loss of CNY 11,760,633.91 in 2023[26]. - The cash flow from operating activities for 2024 was negative CNY 12,010,381.36, an improvement from negative CNY 61,127,357.20 in 2023[26]. - The total assets at the end of 2024 were CNY 1,669,821,101.50, a slight increase of 0.56% from CNY 1,660,533,683.73 at the end of 2023[26]. - The basic earnings per share for 2024 remained at CNY 0.16, unchanged from 2023[27]. - The weighted average return on equity for 2024 was 2.62%, a decrease of 0.03 percentage points from 2.65% in 2023[27]. - The company reported a net profit of CNY 74,847,675.01 in the fourth quarter of 2024, a significant recovery from losses in earlier quarters[28]. - Non-recurring gains for 2024 totaled CNY 21,117,945.69, compared to CNY 48,726,344.68 in 2023[29]. - The company achieved total revenue of 52,928.07 million RMB, a decrease of 5.71% year-over-year, and a net profit attributable to shareholders of 3,681.21 million RMB, down 0.42% from the previous year[32]. Dividend and Share Repurchase - The company plans to distribute a cash dividend of RMB 0.05 per share, totaling RMB 11,707,499.75 (including tax) based on 234,149,995 shares eligible for distribution[6]. - The total amount for cash dividends and share repurchases in 2024 is RMB 23,925,845.75, which accounts for 64.99% of the net profit attributable to shareholders[6]. - The board of directors has approved the profit distribution plan, which is subject to shareholder meeting approval[7]. - The cash dividend amount accounted for 31.80% of the net profit attributable to ordinary shareholders, which was 36,812,125.20 RMB[164]. - The cash dividend policy was executed with a total cash dividend of 13,877,999.70 RMB, distributing 0.6 RMB per 10 shares, based on 231,299,995 shares[160]. Risk Management and Compliance - The company emphasizes the importance of risk awareness regarding forward-looking statements in its reports[8]. - The company has detailed various risks and countermeasures in its management discussion and analysis section[10]. - The company has not reported any non-operating fund occupation by controlling shareholders or related parties[9]. - There are no violations of decision-making procedures regarding external guarantees[9]. - The company has received a standard unqualified audit report from its accounting firm[5]. - The company strictly adheres to information disclosure obligations, ensuring timely, accurate, and complete information is provided to all shareholders through designated media[126]. - The company has not encountered any violations regarding guarantees during the reporting period[188]. - There are no significant accounting errors that require correction during the reporting period[190]. - The company has not received any non-standard audit opinions from the accounting firm[189]. Product Development and Innovation - The company completed the upgrade of all password products to be quantum-resistant, compatible with both US NIST and Chinese quantum algorithms, enhancing its position in the quantum security field[33]. - The company launched a series of quantum security products, including a quantum security PKI infrastructure and a quantum key management system, marking a significant advancement in its product offerings[34]. - The company integrated traditional commercial encryption with privacy computing technologies, enhancing data sharing and risk management capabilities in government and financial sectors, thereby improving decision-making efficiency[43]. - The company is committed to developing new products and upgrading existing solutions to meet evolving information security needs[74]. - The product system has evolved into three main categories: identity security products, data security products, and IoT security products, addressing the growing demands of the digital economy[74]. Market and Industry Trends - The Chinese cybersecurity market is projected to grow from $11 billion in 2023 to $17.1 billion by 2028, with a compound annual growth rate of 9.2%[47]. - The expected growth of the data market and the emphasis on data security measures reflect a significant shift towards a more secure digital economy in China[63]. - The cloud security market size in China reached 18.42 billion RMB in 2023, with a year-on-year growth of 21.3%[71]. - The compound annual growth rate of China's data security software market is expected to reach 16.9% from 2024 to 2028, with a market size of 14.6 billion RMB by 2028[63]. Governance and Management - The board of directors consists of 9 members, including 3 independent directors with legal and financial expertise, enhancing the company's governance structure[125]. - The company has established 5 specialized committees under the board, including strategy, compensation and assessment, nomination, audit, and ESG, to support collective decision-making and promote sustainable development[125]. - The company is committed to optimizing its management structure and enhancing its ESG governance to align with strategic upgrades and sustainable development[119]. - The company has established an ESG committee to enhance its focus on environmental, social, and governance issues, effective from April 25, 2024[148]. - The company is focusing on improving operational efficiency and exploring new market opportunities to drive future growth[134]. Employee and Executive Compensation - The company has established a performance-based compensation management system, conducting quarterly performance evaluations across multiple dimensions[158]. - The total pre-tax remuneration for the senior management team amounted to 8,039,800 CNY, with the highest being 1,200,000 CNY for Zhu Litong[134]. - The company has introduced new stock incentive plans to motivate and retain key personnel, with significant share increases noted for several executives[134]. - The company plans to implement a restricted stock incentive plan in 2024, which was approved during the first extraordinary shareholder meeting of 2024[130]. - The company has maintained a cash dividend payout ratio of 117.97% over the last three accounting years[165]. Strategic Initiatives - The company aims to establish a leading advantage in the digital security field by focusing on cybersecurity, data security, and technological innovation, with a strategic emphasis on "defending digital sovereignty" and "guarding the digital world"[116]. - The company is expanding its international presence, particularly in the "Belt and Road" markets, while integrating resources to create a full lifecycle solution for data security[117]. - By 2025, the company will enhance its technological capabilities in quantum security, intelligent security, and data security, while accelerating the integration of cryptographic technology with emerging fields like AI and cloud computing[118]. Related Party Transactions - In 2024, the company expects to engage in related party transactions with Xinjiang CA, Zhejiang CA, Beijing Hanfu, and Wangyunfei, totaling an estimated amount of CNY 500 million[194]. - The actual sales to related parties in 2024 are expected to be CNY 87.04 million, with significant variances noted for Xinjiang CA and Shanghai Xintai[195]. - The company plans to increase the daily related party transaction limit with Shanghai Xintai, primarily for sales of CA systems and gateways[195].

| 名称 | 持有数量(万股) | 占总股本比例(%) | 增减情况(万股) | | --- | --- | --- | --- | | 孔令钢 | 3008.15 | 13.01 | 不变 | | 上海格尔实业发展有限公司 | 1842.93 | 7.97 | -77.00 | | 陆海天 | 1801.77 | 7.79 | -48.60 | | 杨文山 | 775.50 | 3.35 | 不变 | | 陈宁生 | 767.00 | 3.32 | -10.00 | | 陈廷宇 | 291.18 | 1.26 | 51.74 | | 中电科投资控股有限公司 | 272.21 | 1.18 | 不变 | | 马晓娜 | 251.38 | 1.09 | 不变 | | 华宝中证金融科技主题ETF | 140.00 | 0.61 | 新进 | | 贾艳 | 135.37 | 0.59 | 新进 | | | 较上个报告期退出前十大股东有 | | | | 张小纳 | 261.57 | 1.13 | 退出 | | 华夏领先股票 | 200.00 | 0.86 | 退出 | 三、分红送配方案情况 10派0.50元(含税) ...

格尔软件股份有限公司 我作为公司独立董事，不属于下列情形： （1）在上市公司或者其附属企业任职的人员及其配偶、父母、子女、主要社会 关系； （2）直接或者间接持有上市公司已发行股份百分之一以上或者是上市公司前十 名股东中的自然人股东及其配偶、父母、子女； （3）在直接或者间接持有上市公司已发行股份百分之五以上的股东或者在上市 公司前五名股东任职的人员及其配偶、父母、子女； （4）在上市公司控股股东、实际控制人的附属企业任职的人员及其配偶、父母、 子女； 独立董事2024年度述职报告 报告期内，本人作为格尔软件股份有限公司（以下简称"公司"）的独立董事， 本人严格按照《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》等法 律法规和《公司章程》《公司独立董事制度》的规定和要求，诚实、勤勉、独立的履 行职责，积极出席相关会议，认真审议董事会各项议案，对公司重大事项发表了独 立意见，充分发挥了独立董事的作用。本人及时了解公司的生产经营信息，全面关注公 司在2024年度的发展状况，持续关注公司股权激励、关联交易、募集资金使用、内部控 制 ...