哈森商贸（中国）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 汇总表的专项说明 中兴华会计师事务所(特殊普通合伙) ZHONGXINGHUA CERTIFIED PUBLIC ACCOUNTANTS LLP 地址：北京市丰台区丽泽路 20 号丽泽 SOHO Ｂ座 20 层 邮编：100073 电话：(010) 51423818 传真：(010) 51423816 目 录 1、 专项说明 2、 附表 中 兴 华 会 计 师 事 务 所 （ 特 殊 普 通 合 伙 ） Z H O N G X I N G H U A C E R T I F I E D P U B L I C A C C O U N T A N T S L L P 地 址 （ l o c a t i o n ）： 北 京 市 丰 台 区 丽 泽 路 2 0 号 丽 泽 S O H O B 座 2 0 层 2 0/ F , T o w e r B , L i z e S OH O , 2 0 L i z e R o a d , F e n g t a i D i s t r i c t , B e i j i n g P R C h i n ...

( ) ZHONGXINGHUA CERTIFIED PUBLIC ACCOUNTANTS LLP 中兴华会计师事务所(特殊普通合伙) ZHONGXINGHUA CERTIFIED PUBLIC ACCOUNTANTS LLP 地址 (location): 北京市丰台区丽泽路 20 号丽泽 SOHO B 座 20 层 20/F,Tower B,Lize SOHO,20 Lize Road,Fengtai District,Beijing PR China 电 话 （ t c l ） : 0 1 0 - 5 1 4 2 3 8 1 8 内部控制审计报告 中兴华内控审计字(2025)第 020050 号 哈森商贸(中国)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 审计了哈森商贸(中国)股份有限公司(以下简称"哈森商贸公司")2024年 12 月 31 日的财务报告内部控制的有效性。 一、哈森商贸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,并评价其有效性是哈森商贸公司 董 ...

一、审核意见 ( ) ZHONGXINGHUA CERTIFIED PUBLIC ACCOUNTANTS LLP 二、审核意见附送 1. 营业收入扣除情况表 中兴华报字(2025)第 020124 号 哈森商贸(中国)股份有限公司全体股东: 我们接受委托,在审计哈森商贸(中国)股份有限公司(以下简称"哈森商贸 公司")2024 年度财务报表(中兴华审字(2025)第 020957 号)的基础上,对后 附的哈森商贸公司按照《上海证券交易所上市公司自律监管指南第2 号-财务类退 市指标:营业收入扣除》相关规定编制的《2024年度营业收入扣除情况表》(以下 简称"营业收入扣除情况表")进行了专项审核。 如实编制和对外披露营业收入扣除情况表,并确保其真实性、合法性及完整性 是哈森商贸公司管理层的责任,我们的责任是在实施审核工作的基础上对营业收入 扣除情况表发表审核意见。 我们按照中国注册会计师审计准则的相关规定执行了审核工作。中国注册会计 师审计准则要求我们遵守中国注册会计师职业道德守则,计划和执行审核工作以对 营业收入扣除情况表是否不存在重大错报获取合理保证。在审核过程中,我们实施 了包括检查会计记录、重新计算相关 ...

Financial Performance - The company's revenue for Q1 2025 reached ¥357,446,933.33, representing a 57.68% increase compared to ¥226,696,881.41 in the same period last year[3] - Net profit attributable to shareholders was ¥5,590,050.23, up 13.41% from ¥4,929,273.19 year-on-year[3] - The net profit after deducting non-recurring gains and losses increased by 46.82%, amounting to ¥5,406,177.61 compared to ¥3,682,305.49 in the previous year[3] - Basic earnings per share increased to ¥0.025 from ¥0.022, reflecting a growth of 13.64%[3] - The weighted average return on equity rose to 0.79%, an increase of 0.18 percentage points from 0.61%[3] - The company's net profit for Q1 2025 reached CNY 16,832,123.39, a 97.0% increase compared to CNY 8,528,926.52 in Q1 2024[22] - Operating profit for Q1 2025 was CNY 23,641,770.56, up from CNY 13,831,908.25 in the same period last year, representing a 70.0% increase[22] - Total comprehensive income for Q1 2025 was CNY 16,832,123.39, compared to CNY 8,528,926.52 in Q1 2024, reflecting a 97.0% increase[23] - Basic and diluted earnings per share for Q1 2025 were both CNY 0.025, up from CNY 0.022 in Q1 2024[23] Cash Flow and Assets - The company's cash flow from operating activities decreased significantly by 79.97%, totaling ¥3,219,189.50, down from ¥16,071,668.83 in the same period last year[3] - The company reported a net cash flow from operating activities of CNY 3,219,189.50 in Q1 2025, down from CNY 16,071,668.83 in Q1 2024[26] - Cash and cash equivalents at the end of Q1 2025 totaled CNY 253,555,809.64, an increase from CNY 227,433,788.96 at the end of Q1 2024[28] - The company's cash and cash equivalents stood at RMB 254,491,512.87 as of March 31, 2025, slightly up from RMB 254,373,855.24 at the end of 2024[17] - The company reported a net cash outflow from investing activities of CNY 19,373,724.03 in Q1 2025, compared to a net outflow of CNY 145,735,666.47 in Q1 2024[27] - Cash flow from financing activities in Q1 2025 was a net inflow of CNY 26,095,678.58, compared to a net inflow of CNY 57,693.56 in Q1 2024[28] Assets and Liabilities - Total assets at the end of the reporting period were ¥1,810,013,635.89, a 1.67% increase from ¥1,780,280,154.47 at the end of the previous year[4] - As of March 31, 2025, total assets amounted to RMB 1,810,013,635.89, an increase from RMB 1,780,280,154.47 at the end of 2024[19] - The total liabilities as of March 31, 2025, were RMB 962,359,729.14, compared to RMB 951,994,371.10 at the end of 2024[19] - The company’s non-current assets totaled RMB 670,626,849.55 as of March 31, 2025, slightly up from RMB 667,243,628.38 at the end of 2024[18] Operational Highlights - The total operating revenue for Q1 2025 reached RMB 357,446,933.33, a significant increase of 57.6% compared to RMB 226,696,881.41 in Q1 2024[21] - The total operating costs for Q1 2025 were RMB 332,724,843.69, up from RMB 214,903,405.52 in Q1 2024, reflecting a year-over-year increase of 55%[21] - Revenue from sales of goods and services in Q1 2025 amounted to CNY 397,881,131.25, compared to CNY 248,203,827.87 in Q1 2024, indicating a growth of 60.3%[26] - The company incurred research and development expenses of CNY 4,204,656.81 in Q1 2025, significantly higher than CNY 170,023.93 in Q1 2024[22] Strategic Developments - The company completed cash acquisitions of 45% equity in Suzhou Langkes and 55.2% equity in Jiangsu Langxun in 2024, gaining control of 65.2% and 55% equity respectively[11] - The company plans to issue shares to acquire 100% equity in Suzhou Chenling Optical Co., Ltd. and 45% equity in Suzhou Langkes, with ongoing due diligence and audit processes[12] - The company approved a cooperation framework agreement with a transaction amount of RMB 30 million on February 21, 2025[13] - The company agreed to transfer 51% equity of its subsidiary for RMB 20.4 million as part of a restructuring strategy[14] Losses and Improvements - The company reported a net loss of RMB 54,608,995.94 for Q1 2025, an improvement from a loss of RMB 60,199,046.16 in Q4 2024[19] - The company reported non-recurring gains totaling ¥183,872.62, primarily from asset disposals and government subsidies[5]

Financial Performance - The net profit attributable to shareholders for the year 2024 was -96,407,444.40 RMB, indicating a loss for the company [4]. - As of December 31, 2024, the company's distributable profit was 111,718,173.80 RMB, but no cash dividends will be distributed due to the loss [4]. - The company will not conduct capital reserve transfers or other forms of distribution for the 2024 fiscal year due to the lack of profitability [4]. - The net profit attributable to shareholders was -¥96,407,444.40, a significant decline from -¥5,330,845.08 in the previous year [21]. - The basic earnings per share (EPS) for 2024 was -¥0.436, compared to -¥0.024 in 2023, indicating a substantial deterioration in profitability [22]. - The company reported a net cash flow from operating activities of -¥23,543,359.17, a decrease of 131.36% from ¥75,085,960.79 in the previous year [21]. - The company’s net assets attributable to shareholders decreased by 12.00% to ¥706,988,627.10 at the end of 2024, down from ¥803,396,071.50 at the end of 2023 [21]. - The company achieved a revenue of ¥821,012,245.70 in 2024, representing a year-on-year increase of 1.12% compared to ¥811,887,920.62 in 2023 [21]. - The total assets increased by 83.15% to ¥1,780,280,154.47 in 2024, up from ¥972,031,548.03 in 2023 [21]. Acquisitions and Business Expansion - The company plans to acquire 100% of the shares of Chenling Optical and 45% of the shares of Suzhou Langkes through a share issuance, along with raising supporting funds [12]. - The company has undergone a significant asset restructuring involving the acquisition of Chenling Optical [12]. - The company has established new business lines in precision metal components and related equipment through cash acquisitions [12]. - The company expanded its business by acquiring 45% of Suzhou Langkes and 55.2% of Jiangsu Langxun, enhancing its diversified portfolio in high-end women's shoes and precision metal components [31]. - The company completed cash acquisitions of 45% equity in Suzhou Langkes and 55.2% equity in Jiangsu Langxun, which will be consolidated into the financial statements starting November 30, 2024 [1]. - The company acquired 45% of Suzhou Langke and 55.2% of Jiangsu Langxun, gaining control over 65.2% and 55% of their shares respectively [78]. - The company completed the cash acquisition of a 55.2% stake in Jiangsu Langxun for RMB 88.32 million and a 45% stake in Suzhou Langkes for RMB 27 million [104]. - The company is expanding into precision metal structure components and related equipment business following recent acquisitions [78]. Revenue and Sales Performance - Online sales for shoes and bags grew by 13.06% to ¥21,790.17 million, increasing its share of total revenue from 23.74% to 26.54% [31]. - The company’s shoe business accounted for 90.89% of total revenue, while the newly acquired precision metal structural components business is experiencing good market growth [34]. - The company achieved a main business revenue of 808.31 million RMB, representing a year-on-year growth of 0.26%, with footwear business accounting for 90.89% of total revenue [52]. - The revenue from direct stores was 73,491.65 million RMB, with a gross profit margin of 53.12%, reflecting a decrease of 3.22 percentage points [89]. - The revenue from franchise stores was 3,233.21 million RMB, with a gross profit margin of 31.69%, which increased by 0.73 percentage points [89]. - The company reported a total revenue of 24,408,362.89 million RMB from its main business operations, with a cost of 348,463,649.88 million RMB, representing 87.97% of total costs [60]. Risk Management and Compliance - The company has detailed potential risks in the management discussion and analysis section of the report [6]. - The company is facing risks from potential declines in customer demand in the consumer electronics sector, which could adversely affect production and sales [117]. - The company is actively addressing risks related to international trade policy uncertainties that may impact product pricing and overall revenue [118]. - The company is enhancing internal controls and financial management to mitigate risks associated with inventory management and potential write-downs [119]. - The company is taking measures to strengthen credit assessments and contract management to prevent credit losses from accounts receivable [120]. - The company has established a supervisory board with 3 supervisors, including 1 employee supervisor, complying with legal requirements [125]. - The company adheres to information disclosure obligations, ensuring that all shareholders have equal access to information, thus protecting the interests of minority shareholders [125]. - The company has not reported any significant differences in governance compared to regulations set by the China Securities Regulatory Commission [126]. Research and Development - Research and development expenses surged by 425.06%, amounting to 4,196,974.22 CNY, indicating a strong focus on innovation [50]. - The company has increased its R&D personnel to 73, accounting for 2.04% of the total workforce, following the acquisition of Jiangsu Langxun and Suzhou Langkes [72]. - The company’s acquisition of Jiangsu Langxun and Suzhou Langkes has led to an increase in R&D activities, supporting the long-term development of precision metal structural components and related equipment [73]. - The company plans to enhance its e-commerce platform, aiming for a 40% increase in online sales by the end of the next fiscal year [132]. - Research and development investments have increased by 30%, focusing on sustainable materials and production processes [135]. Corporate Governance and Management - The company has a performance-based salary system for senior management, combining basic and performance salaries [163]. - The total remuneration for all directors, supervisors, and senior management was 4.1473 million yuan [137]. - The company’s remuneration decisions comply with legal procedures and do not harm the interests of the company and shareholders [137]. - The company has not faced any penalties from securities regulatory agencies in the past three years [139]. - The company has conducted insider information registration for significant events, including major asset restructuring and quarterly reports for 2023 and 2024 [125]. Environmental and Social Responsibility - The company emphasizes compliance with environmental laws and regulations, focusing on energy conservation and environmental protection [170]. - The company has implemented measures to reduce carbon emissions, focusing on energy conservation and waste management [172]. - Total charitable contributions during the reporting period amounted to 60,000 RMB, all allocated to donation expenses [174]. - The company has developed emergency response plans for environmental incidents, which have been filed with local environmental authorities [171]. - The company has established compliance operation systems and environmental management frameworks across its main subsidiaries, adhering to local environmental regulations [171].

哈森商贸（中国）股份有限公司 独立董事 2024 年度述职报告 本人作为哈森商贸（中国）股份有限公司（以下简称"公司"）的第五届董 事会独立董事，在 2024 年度履职期间，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》《上海证券交易所股票上 市规则》等法律法规的规定以及《哈森商贸（中国）股份有限公司章程》（以下 简称"《公司章程》"）的要求，勤勉尽职履行独立董事职责，积极出席公司相 关会议，认真审议公司各项议案，客观、公正和审慎地对公司相关事项发表意见， 充分发挥独立董事的作用，切实维护了公司的整体利益和全体股东尤其是中小股 东的合法权益。现就 2024 年度履职情况作如下报告： 一、独立董事的基本情况 本人徐伟，担任本公司独立董事、提名委员会委员及薪酬与考核委员会主任 委员自 2023 年 11 月 17 日至 2024 年 8 月 8 日止。 在报告期内，本人未在公司担任除独立董事及专门委员会委员以外的任何职 务，也未在公司主要股东单位中担任任何职务，不直接或间接持有公司股份，不 在直接或间接持有公司已发行股份 5%或以上或公司前五名股东单位任职，与公 司及其主要 ...

哈森商贸（中国）股份有限公司 董事会秘书工作制度 第一章 总则 第一条 为规范哈森商贸（中国）股份有限公司(以下简称"公司")董事会 秘书的职责、权利、义务和责任，充分发挥董事会秘书的作用，加强对董事会秘 书工作的管理与监督，保证董事会秘书的工作效率，切实履行董事会秘书的职权， 根据《中华人民共和国公司法》《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》《哈森 商贸（中国）股份有限公司章程》(以下简称《公司章程》）的有关规定，制定本 制度。 第二条 公司设董事会秘书一名，董事会秘书为公司高级管理人员，对董事 会负责。公司董事会在聘任董事会秘书的同时，可以委任证券事务代表，协助董 事会秘书履行职责。 第三条 董事会秘书应遵守法律、行政法规、部门规章、规范性文件和公司 章程等有关规定，对公司负有诚信和勤勉义务，不得利用职权为自己或他人谋取 利益。 第四条 公司应当为董事会秘书履行职责提供便利条件，董事、监事、财务 负责人及其他高级管理人员和相关工作人员应当支持、配合董事会秘书的工作。 董事会秘书为履行职责有权了解公司的财务和经营情况，参加涉及信息 ...

哈森商贸（中国）股份有限公司 独立董事 2024 年度述职报告 本人作为哈森商贸（中国）股份有限公司（以下简称"公司"）的第五届董 事会独立董事，在 2024 年度履职期间，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》《上海证券交易所股票上 市规则》等法律法规的规定以及《哈森商贸（中国）股份有限公司章程》（以下 简称"《公司章程》"）的要求，勤勉尽职履行独立董事职责，积极出席公司相 关会议，认真审议公司各项议案，客观、公正和审慎地对公司相关事项发表意见， 充分发挥独立董事的作用，切实维护了公司的整体利益和全体股东尤其是中小股 东的合法权益。现就 2024 年度履职情况作如下报告： 一、独立董事的基本情况 本人何萍，1970 年出生，中国国籍，无境外永久居留权，法学专业，毕业 于荷兰鹿特丹伊拉斯姆斯大学，博士研究生学历。曾任华东政法学院法律系教师、 教务处副处长、上海普陀区人民检察院副检察长，现任华东政法大学刑事法学院 教师，兼任苏州园林设计院股份有限公司独立董事。2024 年 8 月 8 日至今，任 本公司第五届董事会独立董事、薪酬与考核委员会主任委员、提名委员会委员 ...

哈森商贸（中国）股份有限公司 独立董事 2024 年度述职报告 本人作为哈森商贸（中国）股份有限公司（以下简称"公司"）的第五届董 事会独立董事，在 2024 年度履职期间，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》《上海证券交易所股票上 市规则》等法律法规的规定以及《哈森商贸（中国）股份有限公司章程》（以下 简称"《公司章程》"）的要求，勤勉尽职履行独立董事职责，积极出席公司相 关会议，认真审议公司各项议案，客观、公正和审慎地对公司相关事项发表意见， 充分发挥独立董事的作用，切实维护了公司的整体利益和全体股东尤其是中小股 东的合法权益。现就 2024 年度履职情况作如下报告： 一、独立董事的基本情况 本人郭春然，1982 年出生，中国国籍，无永久境外居留权，毕业于上海财 经大学，本科学历，注册会计师。曾任上海秀尔商贸有限公司财务主管、北京兴 华会计师事务所(特殊普通合伙)上海分所项目经理、本公司财务经理、江苏春阳 幕墙门窗股份有限公司财务总监、鼎捷软件股份有限公司高级财务顾问、上海沪 深诚会计师事务所有限公司合伙人、清陶(昆山)能源发展集团股份有限公司财务 副总监 ...

哈森商贸（中国）股份有限公司 独立董事 2024 年度述职报告 本人作为哈森商贸（中国）股份有限公司（以下简称"公司"）的第五届董 事会独立董事，在 2024 年度履职期间，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》《上海证券交易所股票上 市规则》等法律法规的规定以及《哈森商贸（中国）股份有限公司章程》（以下 简称"《公司章程》"）的要求，勤勉尽职履行独立董事职责，积极出席公司相 关会议，认真审议公司各项议案，客观、公正和审慎地对公司相关事项发表意见， 充分发挥独立董事的作用，切实维护了公司的整体利益和全体股东尤其是中小股 东的合法权益。现就 2024 年度履职情况作如下报告： 一、独立董事的基本情况 本人邱振伟，1983 年出生，中国国籍，无永久境外居留权，毕业于上海大 学工学硕士，上海财经大学工商管理硕士，硕士研究生学历，注册会计师。曾任 本公司内审专员、财务总监助理、电商事业部财务经理，上海谨道电子商务有限 公司财务负责人，东来涂料技术(上海)股份有限公司财务经理，美钧金属(上海) 有限公司财务负责人、上海撷晨电子商务有限公司财务总监等。现任长三角一体 化示范 ...