关于湖南方盛制药股份有限公司 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 我们的责任是在执行审核工作的基础上对汇总表发表专项审核意见。 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循中国注册会计师职业道德守则，计划和执行审核 工作对汇总表是否不存在重大错报获取合理保证。在审核的过程中，我们实施 了包括检查会计记录、重新计算相关项目金额等我们认为必要的程序。我们相 信，我们的审核工作为发表审核意见提供了合理的基础。 我们认为，贵公司管理层编制的汇总表在所有重大方面符合《上市公司监 管指引第 8 号——上市公司资金往来、对外担保的监管要求》的规定，如实反 映了湖南方盛制药股份有限公司 2024 年度非经营性资金占用及其他关联资金往 来情况，后附汇总表所载资料与贵公司 2024 年度已审的会计报表及相关资料的 内容在所有重大方面未发现不一致。 为了更好的理解贵公司 2024 年度非经营性资金占用及其他关联资金往来情 况，汇总表应当与已审计的 2024 年度财务报表一并阅读。 目 录 1、 专项审计报告 2、 附表 委托单位：湖南方盛制药股份有限公司 审 ...

关于湖南方盛制药股份有限公司 会计估计变更事项专项说明的 专项审核报告 上会师报字(2025)第 7897 号 上会会计师事务所 (特殊普通合伙) 中国 上海 令计师 李今所（特殊普通合伙） ai Cortified Public Accountants (Spocial 关于湖南方盛制药股份有限公司 会计估计变更事项专项说明的 专项审核报告 上会师报字(2025)第 7897 号 湖南方盛制药股份有限公司董事会: 我们接受委托,审核了后附的湖南方盛制药股份有限公司(以下简称"贵公司") 《关于湖南方盛制药股份有限公司会计估计变更事项专项说明》(以下简称"专项说 明"）。 一、管理层责任 二、注册会计师的责任 我们的责任是在实施审核程序的基础上对专项说明提出审核结论。我们的审核 是参照《中国注册会计师其他鉴证业务准则第 3101 号——历史财务信息审计或审阅 以外的鉴证业务》的相关规定进行的，在审核过程中，我们结合贵公司本次会计估 计变更的实际情况,实施了询问、检查记录和文件、重新计算以及我们认为必要的 其他程序。我们相信,我们的工作为发表审核意见提供了合理的基础。 ·计师 李务所（特殊普通合伙） liod ...

Financial Performance - The company's operating revenue for 2024 reached ¥1,777,494,393.87, representing a year-on-year increase of 9.15% compared to ¥1,628,542,252.04 in 2023[23]. - Net profit attributable to shareholders for 2024 was ¥255,216,208.09, a significant increase of 36.61% from ¥186,823,361.94 in 2023[23]. - The net profit after deducting non-recurring gains and losses was ¥193,089,411.89, up 44.61% from ¥133,527,499.83 in the previous year[23]. - The company's total assets increased by 6.02% to ¥3,266,573,464.59 at the end of 2024, compared to ¥3,080,985,669.36 at the end of 2023[23]. - The basic earnings per share for 2024 was ¥0.59, a 37.21% increase from ¥0.43 in 2023[24]. - The weighted average return on net assets rose to 16.60%, an increase of 4.02 percentage points from 12.58% in 2023[24]. - The cash flow from operating activities for 2024 was ¥194,947,438.56, a substantial increase of 122.70% from ¥87,537,942.80 in 2023[23]. Dividend Distribution - The board approved a cash dividend of 2.00 RMB per 10 shares, totaling approximately 136.13 million RMB, which represents 53.34% of the net profit attributable to shareholders[6]. - The company distributed a total of 21.96 million RMB in cash dividends for the first half of 2024 and 26.35 million RMB for the special dividend[6]. - The company has executed a stable cash dividend policy, with a total dividend payout of approximately 623 million RMB since its listing, including a planned annual dividend of 136 million RMB for 2024[45]. Research and Development - The company plans to continue its focus on research and development of new products and technologies to enhance market competitiveness[7]. - Research and development expenses increased by nearly 30% year-on-year, reflecting the company's commitment to enhancing its new drug development capabilities[24]. - The company launched 8 new innovative traditional Chinese medicine projects, with Yiqi Xiaoliu Granules receiving clinical trial approval[38]. - The company is currently developing 49 projects in chemical generic drugs and active pharmaceutical ingredients, with 7 projects submitted for approval[39]. - The company’s R&D expenditure is significantly lower than some peers, such as Tianjin Pharmaceutical, which invested 1.04 billion RMB, highlighting potential areas for growth[143]. Market Position and Strategy - The company is positioned within a competitive landscape where major players include China National Pharmaceutical Group, China Resources Pharmaceutical, and Qilu Pharmaceutical, which are ranked as the top three in the industry[57]. - The company aims to become a health industry group centered on innovative traditional Chinese medicine, focusing on "innovative TCM R&D" and "management reform" to enhance core competitiveness[76]. - The company is focusing on market expansion and strategic acquisitions to enhance its product portfolio and market presence[119]. - The company is expected to benefit from the increasing demand for traditional Chinese medicine and the ongoing internationalization and cultural promotion efforts in the sector[51]. Compliance and Governance - The report includes a standard unqualified audit opinion from the accounting firm, ensuring the accuracy and completeness of the financial statements[5]. - The company has confirmed that all board members attended the board meeting, ensuring collective responsibility for the report's content[5]. - The company has implemented various training programs to enhance governance awareness among its directors and management[182]. - The company has established a remuneration and assessment committee to determine and distribute the remuneration for directors, supervisors, and senior management[194]. Risks and Challenges - The pharmaceutical industry faces systemic challenges, but government policies are fostering innovation and competitiveness, particularly in traditional Chinese medicine[49]. - The company faces risks related to policy changes in the pharmaceutical industry, including price controls and market competition, which may impact profitability[173]. - The company recognizes the risks associated with mergers and acquisitions, including the uncertainty in target selection and post-merger integration[175]. - The risk of declining product gross margins due to fluctuations in traditional Chinese medicine material prices may impact profitability[176]. Employee and Corporate Culture - The company has engaged in various cultural activities to enhance employee cohesion and promote a positive corporate culture[44]. - The company is focused on building a strategic talent system to drive innovation and support high-quality development, implementing various training programs for management and professional staff[47]. Industry Overview - The pharmaceutical manufacturing industry in China achieved a revenue of CNY 2.53 trillion in 2024, remaining stable compared to the previous year, with a total profit of CNY 342.07 billion, a decrease of 1.10% year-on-year[52]. - The sales revenue of the pharmaceutical market in the first half of 2024 reached CNY 947.7 billion, reflecting a slight decline of 1.90% year-on-year, with public hospitals accounting for 60.50% of the market share[54]. - The government is promoting the modernization of traditional Chinese medicine to enhance quality and international competitiveness[115].

Financial Performance - Revenue for Q1 2025 was CNY 418,083,503.37, a decrease of 4.62% compared to CNY 438,354,992.77 in the same period last year[6] - Net profit attributable to shareholders increased by 25.74% to CNY 88,257,931.44 from CNY 70,192,886.65 year-on-year[6] - The net profit after deducting non-recurring gains and losses rose by 31.41% to CNY 70,827,987.91[6] - Basic and diluted earnings per share increased by 25.00% to CNY 0.20[6] - Total operating revenue for Q1 2025 was CNY 418,083,503.37, a decrease of 4.3% compared to CNY 438,354,992.77 in Q1 2024[29] - Net profit for Q1 2025 reached CNY 88,724,501.72, an increase of 30.1% compared to CNY 68,264,902.22 in Q1 2024[30] - The total comprehensive income for Q1 2025 reached ¥88,724,501.72, compared to ¥68,264,902.22 in Q1 2024, indicating a year-over-year increase of about 30%[32] - The basic and diluted earnings per share for Q1 2025 were both ¥0.20, up from ¥0.16 in Q1 2024, reflecting a 25% increase[32] Cash Flow and Liquidity - Net cash flow from operating activities decreased by 53.25% to CNY 21,926,099.35 compared to CNY 46,898,258.14 in the previous year[6] - Cash flow from operating activities for Q1 2025 was ¥21,926,099.35, a decrease from ¥46,898,258.14 in Q1 2024, showing a decline of approximately 53%[35] - The company's cash and cash equivalents decreased to CNY 187,229,940.96 as of March 31, 2025, from CNY 308,459,619.06 at the end of 2024[24] - The total cash and cash equivalents at the end of Q1 2025 were ¥172,813,963.89, down from ¥249,825,449.24 at the end of Q1 2024, a decrease of approximately 30.8%[37] - The cash received from sales of goods and services in Q1 2025 was ¥378,348,512.33, down from ¥410,322,321.30 in Q1 2024, indicating a decline of about 7.8%[35] - The company reported a net cash outflow from operating activities of ¥372,472,153.73 in Q1 2025, compared to ¥381,238,666.06 in Q1 2024, showing a slight improvement in cash management[35] Assets and Liabilities - Total assets at the end of the reporting period were CNY 3,150,000,609.09, a decrease of 3.57% from CNY 3,266,573,464.59 at the end of the previous year[6] - The company's equity increased to CNY 1,759,485,558.99 as of March 31, 2025, from CNY 1,734,868,298.65 at the end of 2024[26] - Total liabilities decreased to CNY 1,390,515,050.10 as of March 31, 2025, compared to CNY 1,531,705,165.94 at the end of 2024[26] Investment and Acquisitions - The company acquired a 30% stake in Guangdong Jinan Gene Drug Engineering Research Center Co., Ltd. for RMB 41.43 million on January 27, 2025[15] - The company confirmed investment income from technology transfer agreements totaling RMB 2.13 million for "Fumai Ding Capsules" and "Qingnao Jiangya Granules" during the reporting period[15] - The company plans to increase its stake in the company by investing between RMB 2 million and RMB 4 million from February 11 to August 10, 2025[16] - The company signed a drug listing license transfer agreement for "Xiao Qinglong Capsules" on March 25, 2025[19] - The company transferred 100% equity of Zheya Bio for RMB 20 million on February 22, 2025[18] - The company is set to receive a total of RMB 154.68 million from the sale of a 51% stake in Changsha Kexin Tumor Hospital Co., Ltd.[21] - The company entered into technology transfer contracts worth RMB 19.1 million to shorten R&D cycles and reduce costs[20] - The company plans to establish a joint venture in Hong Kong with a registered capital of HKD 20 million, holding 35%[19] Cost Management - The decline in revenue was attributed to price reductions due to drug procurement policies and the exclusion of certain subsidiaries from consolidation[10] - The company has focused on cost control and efficiency improvements, which contributed to the increase in profitability[10] - Total operating costs for Q1 2025 were CNY 340,146,773.39, down 9.5% from CNY 376,020,762.61 in Q1 2024[30]

（经公司第六届董事会第二次会议审议） 湖南方盛制药股份有限公司 HUNANFANGSHENG PHARMACEUTICAL CO., LTD. 湖南方盛制药股份有限公司 防止大股东及关联方占用公司资金管理制度 第一章 总则 第一条 为了建立防止大股东或实际控制人占用湖南方盛制 药股份有限公司（以下简称"公司"）资金的长效机制，杜绝大 股东及关联方资金占用行为的发生，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》 《上市公司监管指引第 8 号——上市公司资金往来、对外担保的 监管要求》等法律、法规及规范性文件，以及《湖南方盛制药股 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 公司董事和高级管理人员对维护公司资金安全有法 定义务。 第三条 本制度所称资金占用包括但不限于：经营性资金占 用和非经营性资金占用。经营性资金占用是指大股东及关联方通 过采购、销售等生产经营环节的关联交易产生的资金占用；非经 营性资金占用是指为大股东及关联方垫付工资与福利、保险、广 告等费用和其他支出、为大股东及关联方有偿或无偿直接或间接 拆借资金、代偿债务及其他在没有商品 ...

湖南方盛制药股份有限公司 HUNANFANGSHENG PHARMACEUTICAL CO., LTD. 湖南方盛制药股份有限公司 对外担保管理办法 （经公司第六届董事会第二次会议审议） 第一章 总则 第一条 为了保护投资者的合法权益，规范湖南方盛制药股 份有限公司（下称"公司"）的对外担保行为，有效防范公司对 外担保风险，确保公司资产安全，根据《中华人民共和国公司法》 （以下简称"《公司法》"）、《上市公司监管指引第 8 号—— 上市公司资金往来、对外担保的监管要求》《上海证券交易所上 市公司自律监管指引第 1 号——规范运作》《上海证券交易所股 票上市规则》（以下简称"《上市规则》"）、等法律、法规、 规范性文件以及《湖南方盛制药股份有限公司公司章程》（以下 简称"《公司章程》"）的有关规定，结合公司的实际情况，特 制定本办法。 第二条 本办法所称对外担保系指公司以第三人的身份为债 务人对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。本制度所述对外担 保包括公司对全资子公司、控股子公司、参股子公司提供的担保。 第三条 公司对外担保实行统一管理，非经公司董事会或 ...

湖南方盛制药股份有限公司 HUNANFANGSHENG PHARMACEUTICAL CO., LTD. 湖南方盛制药股份有限公司 董事会议事规则 (一)负责召集股东会，并向股东会报告工作； (二)执行股东会的决议； (三)决定公司的经营计划和投资方案； (四)制订公司的利润分配方案和弥补亏损方案； (五)制订公司增加或减少注册资本、发行股票、债券或其他 证券及上市方案； (六)拟订公司重大收购、收购本公司股票或者合并、分立、 解散及变更公司形式的方案； (七)在股东会授权范围内，决定公司对外投资、收购出售资 产、资产抵押、对外担保事项、委托理财、关联交易、对外捐赠 （经公司第六届董事会第二次会议审议） 第一条 为了进一步规范湖南方盛制药股份有限公司（以下 简称"公司"）董事会的议事方式和决策程序，促使董事和董事 会有效地履行其职责，提高董事会规范、高效运作和审慎、科学 决策水平，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》"）、 《上市公司治理准则》（以下简称"《治理准则》"）等法律、 法规、规范性文件以及《湖南方盛制药股份有限公司公司章程》 （以 ...

湖南方盛制药股份有限公司 HUNANFANGSHENG PHARMACEUTICAL CO., LTD. 湖南方盛制药股份有限公司 股东会议事规则 （经公司第六届董事会第二次会议审议） 第一章总则 第一条 为规范公司行为，保证股东会依法行使职权，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 司治理准则》（以下简称"《治理准则》"）、《上市公司股东 会规则》（以下简称"《股东会规则》"）、《上海证券交易所 股票上市规则》等有关法律、行政法规、部门规章和规范性文件 以及《湖南方盛制药股份有限公司公司章程》（以下简称"《公 司章程》"）的规定，制定本规则。 第二条 公司应当严格按照法律、行政法规、《公司章程》 及本规则的相关规定召开股东会，保证股东能够依法行使权利。 公司董事会应当切实履行职责，认真、按时组织股东会。公 司全体董事应当勤勉尽责，确保股东会正常召开和依法行使职权。 第三条 股东会应当在《公司法》和《公司章程》规定的范 围内行使职权。 第四条 股东会分为年度股东会和临时股东会。 年度股东会每年召开一次，应当于上一会计年度结束后的 ...

第一条 为维护中小股东的利益，完善公司法人治理结构， 规范公司选举董事行为，根据中国证监会《上市公司治理规则》、 《湖南方盛制药股份有限公司公司章程》（以下简称"《公司章 程》"）及其他有关规定，特制定本实施细则。 第二条 本实施细则所指的累积投票制是指公司股东会在选 举两名以上的董事时采用的一种投票方式。即公司股东会选举董 事时，股东所持的每一有效表决权股份拥有与该次股东会应选董 事总人数相等的投票权，股东拥有的投票权等于该股东持有股份 数与应选董事总人数的乘积。股东既可以用所有的投票权集中投 票选举一位候选董事，也可以将投票权分散行使、投票给数位候 选董事。得票数超过出席股东会股东所持有效表决权股份（以未 累积的股份数为准）的二分之一为候选人当选的前提条件，公司 按得票多少依次确定最终应选人数范围内的当选董事。 第三条 股东会选举产生的董事人数及结构应符合《公司章 程》的规定。 湖南方盛制药股份有限公司 HUNANFANGSHENG PHARMACEUTICAL CO., LTD. 湖南方盛制药股份有限公司 累积投票制实施细则 （经公司第六届董事会第二次会议审议） 第四条 本实施细则所称"董事"包括独立董 ...

湖南方盛制药股份有限公司 HUNANFANGSHENG PHARMACEUTICAL CO., LTD. 湖南方盛制药股份有限公司 关于高级管理人员责任追究管理办法 （经公司第六届董事会第二次会议审议通过） 第一章 总则 第一条 为进一步促使公司高级管理人员及各子公司负责人 全面、认真、合法履行岗位职责、加强各级领导队伍建设，在严 格管理、严肃追究中树立责任意识，减少和避免因决策失误给国 家、企业和股东造成重大损失或对职工合法权益造成严重侵害， 根据相关法规及《公司章程》制定本办法。 第二条 责任追究是高级管理人员、各子公司负责人在履行 职责过程中发生失职、渎职、失误或其他个人原因，对公司发展 或工作造成不良影响时对高级管理人员的责任追究和处理。 第三条 本制度适用于公司高级管理人员、各子公司负责人。 第四条 责任追究坚持以下原则： 1、平等原则 2、实事求是、客观、公平、公正原则 3、责任与权利对等原则 4、过错与责任相适应原则 5、有错必究、惩前毖后原则 第二章 职责划分 第五条 公司薪酬与考核委员会负责收集、汇总与追究责任 有关的资料，按制度规定提出相关方案，上报公司董事会。 第 1 页，共 4 页 第 ...