目 录 | 一、审计报告……………………………………………………… 第 1—6 | | 页 | | --- | --- | --- | | 二、财务报表……………………………………………………… 第 7—14 | | 页 | | （一）合并资产负债表…………………………………………… | 第 | 7 页 | | （二）母公司资产负债表………………………………………… | 第 | 8 页 | | （三）合并利润表………………………………………………… | 第 | 9 页 | | （四）母公司利润表………………………………………………第 | | 10 页 | | （五）合并现金流量表……………………………………………第 | | 11 页 | | （六）母公司现金流量表…………………………………………第 | | 12 页 | | （七）合并所有者权益变动表……………………………………第 | | 13 页 | | （八）母公司所有者权益变动表…………………………………第 | | 14 页 | | | | 审 计 报 告 天健审〔2025〕2-390 号 益丰大药房连锁股份有限公司全体股东： 一、审计意见 我们审计了益 ...

目 录 一、募集资金年度存放与使用情况鉴证报告………………………第 1—2 页 二、关于募集资金年度存放与使用情况的专项报告 ……………第 3—15 页 募集资金年度存放与使用情况鉴证报告 天健审〔2025〕2-392 号 益丰大药房连锁股份有限公司全体股东： 我们鉴证了后附的益丰大药房连锁股份有限公司（以下简称益丰药房公司） 管理层编制的 2024 年度《关于募集资金年度存放与使用情况的专项报告》。 一、对报告使用者和使用目的的限定 本鉴证报告仅供益丰药房公司年度报告披露时使用，不得用作任何其他目的。 我们同意将本鉴证报告作为益丰药房公司年度报告的必备文件，随同其他文件一 起报送并对外披露。 二、管理层的责任 益丰药房公司管理层的责任是提供真实、合法、完整的相关资料，按照《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）》（证监会公告〔2022〕15 号）和《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《关于募集资金年度存放与使用情况的专项报告》，并保证其内容真实、 准确、完整 ...

目 录 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 们审计了益丰大药房连锁股份有限公司（以下简称益丰药房公司）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》以及《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，并评价其有效性是益丰 药房公司董事会的责任。 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具有一定风险。 一、内部控制审计报告…………………………………………… 第 1—2 页 内部控制审计报告 天健审〔2025〕2-391 号 益丰大药房连锁股份有限公司全体股东： 四、财务报告内部控制审计意见 我们认为，益丰药房公司于 2024 年 12 月 31 日按照《企 ...

中信证券股份有限公司关于 益丰大药房连锁股份有限公司 2024 年度募集资金存放与使用情况的专项核查意见 中信证券股份有限公司（以下简称"中信证券"或"保荐人"）作为益丰大 药房连锁股份有限公司（以下简称"益丰药房"或"公司"）公开发行可转换公 司债券的保荐人，根据《证券发行上市保荐业务管理办法》《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》《上海证券交易所上市公 司自律监管指引第 1 号——规范运作》等有关规定，对益丰药房 2024 年度募集 资金的存放和使用情况进行了专项核查，核查情况如下： 一、募集资金基本情况 截至 2024 年 12 月 31 日，募集资金使用和结余情况： | 项 | 目 | 序号 | 金 | 额 | | --- | --- | --- | --- | --- | | 募集资金净额 | | A | | 156,464.67 | | 截至期初累计发生额 | 项目投入 | B1 | | 156,142.94 | | | 利息收入净额 | B2 | | 5,297.14 | | 本期发生额 | 项目投入 | C1 | | 5,621.15 | | | 利息收入净额 ...

Financial Performance - The company reported a net profit attributable to the parent company of RMB 1,528,576,669.36 for the year 2024, with an increase in undistributed profits to RMB 5,366,679,611.84 after accounting for statutory surplus reserves and dividends [6]. - The total profit available for distribution to shareholders at the end of 2024 is RMB 5,366,679,611.84, reflecting the company's strong financial position [6]. - The company's operating revenue for 2024 reached ¥24,062,154,701.73, representing a year-on-year increase of 6.53% compared to ¥22,588,227,402.22 in 2023 [25]. - Net profit attributable to shareholders for 2024 was ¥1,528,576,669.36, an increase of 8.26% from ¥1,411,985,024.41 in 2023 [25]. - Basic earnings per share for 2024 were ¥1.26, reflecting a growth of 7.69% from ¥1.17 in 2023 [26]. - The company's total assets increased by 15.90% to ¥27,974,736,950.35 in 2024, up from ¥24,136,539,194.64 in 2023 [25]. - The net cash flow from operating activities for 2024 was ¥4,221,267,084.53, a decrease of 8.70% compared to ¥4,623,740,795.60 in 2023 [25]. - The weighted average return on equity for 2024 was 14.67%, down from 15.44% in 2023, a decrease of 0.77 percentage points [26]. - The company reported a net profit of ¥6,843,256,838.97 in the fourth quarter of 2024, contributing to the overall annual performance [29]. - Non-recurring gains and losses for 2024 totaled ¥31,495,372.54, compared to ¥50,472,435.18 in 2023 [31]. Dividend Distribution - A cash dividend of RMB 0.40 per share (before tax) is proposed, amounting to a total of RMB 484,966,717.60 based on the total share capital of 1,212,416,794 shares [7]. - The company declared a cash dividend of CNY 484,966,717.60, which accounts for 31.73% of the net profit attributable to ordinary shareholders in the consolidated financial statements [164]. - For the fiscal year 2024, the total cash dividends distributed, including mid-year dividends, will amount to CNY 788,080,878.85, representing 51.56% of the net profit attributable to ordinary shareholders [165]. - Over the last three accounting years, the cumulative cash dividend amount (including tax) reached CNY 1,582,052,749.35, with a cash dividend ratio of 112.84% relative to the average annual net profit [167]. Audit and Compliance - The company has maintained a standard unqualified audit opinion from Tianjian Certified Public Accountants, ensuring the accuracy and completeness of the financial report [5]. - The company has confirmed that there are no non-operating fund occupations by controlling shareholders or related parties [9]. - The company has a commitment to maintaining transparency and accuracy in its financial disclosures, as emphasized by its management and auditors [5]. - The company has established a comprehensive internal control system, ensuring effective execution and compliance with financial reporting standards, with no significant deficiencies identified [171]. - The company has an independent financial department and a standardized financial accounting system, with no shared bank accounts with controlling shareholders [126]. Market Expansion and Strategy - The company plans to continue its market expansion and product development strategies, although specific new products or technologies were not detailed in the report [8]. - The company expanded its store network by adding 2,512 new stores, including 1,305 self-built, 381 through acquisitions, and 826 franchises, while closing 1,078 stores, resulting in a total of 14,684 stores by the end of the reporting period [40]. - The company is positioned to benefit from supportive policies aimed at expanding medical service supply and improving the convenience of drug purchasing for insured individuals [57]. - The company aims to expand its market presence in Central South, East China, and North China while enhancing brand image and professional service capabilities [112]. - The company is implementing a city-specific expansion strategy to enhance store network efficiency and improve market share through precise site selection and sales forecasting models [113]. Employee and Talent Development - The total number of employees in the parent company and major subsidiaries is 40,018, with 9,416 in the parent company and 30,602 in subsidiaries [156]. - The company has established a comprehensive talent development system, focusing on training and enhancing employee capabilities [159]. - A total of 4,935 training sessions were conducted, with an average training duration of 82.23 hours per employee, enhancing professional service capabilities [43]. - The company has developed a comprehensive employee training system, ensuring over 95% of frontline staff are graduates in medicine or pharmacy [73]. Governance and Shareholder Rights - The company maintains a robust governance structure, ensuring compliance with legal requirements and protecting shareholder rights through transparent operations [122]. - The company has established a complete governance structure, including a board of directors and a supervisory board, ensuring independent operation [127]. - The company has a dedicated investor relations department to ensure timely and accurate information disclosure [124]. - The company has committed to fair pricing principles in related transactions, ensuring compliance with market standards [192]. Environmental and Social Responsibility - The company has reported a reduction of 383.394 tons in carbon dioxide equivalent emissions during the reporting period [176]. - The company has implemented measures such as setting annual water and electricity conservation goals and increasing the use of new energy vehicles in logistics [176]. - The company has disclosed its environmental, social, and governance (ESG) report alongside its annual report on the Shanghai Stock Exchange [176]. - The company operates without high-risk or heavy-pollution activities, primarily generating minor amounts of wastewater, waste gas, and solid waste [175]. Risks and Challenges - The company has not identified any significant risks that could materially affect its operations during the reporting period [10]. - The company faces risks from industry policy changes, which may require adjustments in management and operational systems to mitigate potential operational risks [116]. - The company recognizes the risk of intensified market competition and plans to enhance its management advantages while expanding its store network through new openings, acquisitions, and franchises [118].

益丰大药房连锁股份有限公司 公司章程 益丰大药房连锁股份有限公司 章 程 二〇二五年四月 1 | | | 益丰大药房连锁股份有限公司 公司章程 第一章 总 则 第一条 为维护公司、股东和债权人的合法权益，规范公司的组织和行为，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》"）和其他有关规定，制订本章程。 第二条 益丰大药房连锁股份有限公司（以下简称"公司"）系依照《公司法》 和其他有关规定成立的股份有限公司。公司由湖南益丰大药房医药连锁有限公司 整体变更发起设立，经湖南省商务厅湘商外资[2011]145 号《湖南省商务厅关于 湖南益丰大药房医药连锁有限公司变更为外商投资股份公司的批复》批准，在常 德市工商行政管理局注册登记，取得营业执照,营业执照号为 430700000011314。 第三条 公司于 2015 年 1 月 30 日经中国证券监督管理委员会（以下简称"中 国证监会"）核准，首次向公众发行人民币普通股 4,000 万股，并于 2015 年 2 月 17 日在上海证券交易所上市。 第四条 公司注册名称： 中文名称：益丰大药房连锁股份有限公司 ...

（一）出席会议情况 益丰大药房连锁股份有限公司 2024 年度独立董事履职报告（王小岩） 作为益丰大药房连锁股份有限公司（以下简称"公司"）的独立董事，2024 年本人严格按照《公司法》《证券法》《上市公司治理准则》《上市公司独立董 事管理办法》《独立董事工作制度》等法律、法规以及《公司章程》的规定，恪 尽职守，勤勉尽责，充分发挥独立董事的独立作用，维护了公司及全体股东的利 益。现将 2024 年度本人履行独立董事职责的情况汇报如下： 一、 基本情况 （一）工作履历、专业背景及兼职情况 王小岩，男，中国国籍，无境外永久居留权，1976 年 2 月出生，工商管理 硕士，注册会计师、注册税务师、国际注册内部审计师。曾任德勤华永会计师事 务所高级审计员、广西丰林木业集团股份有限公司总裁助理、广西玉柴机器集团 有限公司审计总监、广州珠江云峰投资控股有限公司财务总监。现任蓝河乳业集 团有限公司财务总监。自 2024 年 6 月 26 日起，担任公司独立董事、审计委员会 召集人、提名委员会委员。 （二）履职独立性情况 作为公司独立董事，本人及本人的直系亲属、主要社会关系均不在公司或其 附属企业任职，不直接或间接有公司股份 ...

2024 年度独立董事履职报告（易兰广） 作为益丰大药房连锁股份有限公司（以下简称"公司"）的独立董事，本人任 职于 2024 年 6 月 25 日第四届董事会任期届满。任职期内，本人严格按照《公司 法》《证券法》《上市公司治理准则》《上市公司独立董事管理办法》等法律法 规以及《公司章程》《独立董事工作制度》的规定，恪尽职守，勤勉尽责，充分 发挥独立董事的独立作用，维护了公司及全体股东的利益。现将 2024 年度本人 履行独立董事职责的情况汇报如下： 一、 基本情况 （一）工作履历、专业背景及兼职情况 易兰广，男，中国国籍，无永久境外居留权，1976 年 12 月出生，管理科学 与工程博士，高级会计师职称。曾任三一重工有限公司子公司财务总监，国药控 股湖南有限公司副总经理、财务总监，九州通医药集团股份有限公司财务管理总 部部长。现任湖南泽华私募股权基金管理有限公司执行董事、总经理。2021 年 3 月 29 日至 2024 年 6 月 25 日期间，担任公司独立董事、审计委员会召集人、提 名委员会、薪酬与考核委员会委员。 （二）履职独立性情况 作为公司独立董事，本人及本人的直系亲属、主要社会关系均不在公司或其 ...

Financial Performance - The company's operating revenue for Q1 2025 was CNY 6,009,043,521.27, representing a year-on-year increase of 0.64% compared to CNY 5,970,923,210.35 in the same period last year[4] - Net profit attributable to shareholders of the listed company reached CNY 449,493,528.80, marking a 10.51% increase from CNY 406,753,106.09 in the previous year[4] - Basic earnings per share rose to CNY 0.37, up 12.12% from CNY 0.33 in the previous year[4] - Net profit for Q1 2025 was ¥493,549,281.07, up 10.6% from ¥445,951,883.35 in Q1 2024[25] - Earnings per share (EPS) increased to ¥0.37 in Q1 2025 from ¥0.33 in Q1 2024, representing a growth of 12.1%[25] - The company reported an operating profit of ¥650,541,861.92, which is an increase from ¥593,522,472.65 in the previous year, reflecting a growth of 9.6%[24] Cash Flow - The net cash flow from operating activities significantly increased by 71.42%, amounting to CNY 1,114,385,691.58 compared to CNY 650,107,205.26 in the same period last year[4] - Cash inflow from operating activities totaled $6,700,021,854.84, an increase of 8.1% compared to $6,196,262,045.28 in the previous period[28] - The net cash flow from operating activities was $1,114,385,691.58, a significant increase from $650,107,205.26 in the prior period[28] - Total cash outflow for operating activities was $5,585,636,163.26, slightly up from $5,546,154,840.02 in the previous period[28] Assets and Liabilities - The total assets at the end of the reporting period were CNY 27,786,561,356.06, a decrease of 0.67% from CNY 27,974,736,950.35 at the end of the previous year[5] - The equity attributable to shareholders of the listed company increased by 4.28%, reaching CNY 11,185,232,095.24 compared to CNY 10,725,687,023.42 at the end of the previous year[5] - The company's total liabilities decreased to ¥15,893,358,192.95 from ¥16,581,173,472.42, a reduction of approximately 4.15%[20] - The total current liabilities decreased to RMB 12,103,474,750.82 from RMB 12,598,073,700.81, indicating a reduction of about 3.9%[19] - The company's long-term assets totaled RMB 11,911,046,281.79, down from RMB 12,118,954,736.84, reflecting a decrease of approximately 1.7%[19] Inventory and Receivables - The accounts receivable decreased to RMB 1,831,522,834.46 from RMB 2,123,984,911.43, showing a decline of approximately 13.8%[18] - Inventory levels decreased to RMB 4,371,628,158.53 from RMB 4,528,102,252.16, a reduction of about 3.5%[18] - The company accelerated the collection of accounts receivable, contributing to the significant increase in cash flow from operating activities[9] - The company reported a significant increase in other receivables, rising to RMB 556,953,713.36 from RMB 477,936,663.36, an increase of about 16.4%[18] Store Operations - The company opened 94 new stores in Q1 2025, including 26 self-built stores and 68 franchise stores, while closing 84 stores, resulting in a net increase of 10 stores, totaling 14,694 stores[14] Investment Income - The company reported an investment income of CNY 27,186,162.03, which is related to its daily operating activities[8] - The company’s investment income rose to ¥27,186,162.03 from ¥14,930,288.87, indicating an increase of approximately 81.5%[24] Other Financial Metrics - Non-recurring gains and losses for the period amounted to CNY 11,508,186.24 after tax and minority interests[7] - Other comprehensive income after tax for Q1 2025 was ¥9,609,750.00, a significant recovery from a loss of ¥44,204,850.00 in Q1 2024[25] - The weighted average return on net assets was 4.02%, slightly down from 4.06% in the previous year[5] - The company's cash and cash equivalents increased to RMB 3,964,045,471.35 from RMB 3,578,925,577.22, reflecting a growth of approximately 10.8%[18] - The company maintained a stable goodwill value of RMB 4,768,942,152.07, unchanged from the previous period[19]