浙江大自然户外用品股份有限公司 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"注册该审计报告是否由具有执业计 浙江大自然户外用品股份有限公司 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 | 1-4 | | 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 | 9-12 | | 表 | | | 财务报表附注 | 1-91 | 立信会计师事务所（特殊普通合伙） BDO CHINA SHU LUN PAN CERTIFIED PUBLIC ACCOUNTANTS LLP 审计报告 信会师报字[2025]第 ZF10535 号 浙江大自然户外用品股份有限公司全体股东: 一、审计意见 我们审计了浙江大自然户外用品股份有限公司(以下简称贵公司) 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、 ...

浙江大自然户外用品股份有限公司 募集资金存放与使用情况专项报告 的鉴证报告 浙江大自然户外用品股份有限公司全体股东: 我们接受委托,对后附的浙江大自然户外用品股份有限公司 (以下简称"贵公司")2024年度募集资金存放与使用情况专项报 告(以下简称"募集资金专项报告")执行了合理保证的鉴证业 务。 一、董事会的责任 贵公司董事会的责任是按照中国证券监督管理委员会《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)、《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)》以及 《上海证券交易所上市公司自律监管指南第1号 -- 公告格式(2023 年12月修订 )》的相关规定编制募集资金专项报告。这种责任包括设 计、执行和维护与募集资金专项报告编制相关的内部控制,确保募 集资金专项报告真实、准确、完整,不存在虚假记载、误导性陈述 或重大遗漏。 2024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://acc.mof.gov.cn）"进行查验 报告编码:沪25BC8YTUC4 立信会计 ...

东方证券股份有限公司 关于浙江大自然户外用品股份有限公司 东方证券股份有限公司（以下简称"东方证券""保荐机构"）作为浙江大 自然户外用品股份有限公司（以下简称"浙江自然""公司"）首次公开发行股 票并上市持续督导的保荐机构，根据《中华人民共和国公司法》《中华人民共和 国证券法》《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）》《上海证券交易所上市公司自律监管指引第1号——规范 运作》等有关法律法规和规范性文件的要求，就浙江自然2024年度募集资金存放 与使用情况进行了审慎核查，发表意见如下： 一、募集资金的基本情况 （一）实际募集资金金额和资金到账时间 根据中国证券监督管理委员会《关于核准浙江大自然户外用品股份有限公司 首次公开发行股票的批复》（证监许可〔2021〕1200号）核准，公司首次公开发 行人民币普通股2,528.09万股，发行价格为31.16元，募集资金总额为78,775.28万 元，扣除各项发行费用（不含税）人民币6,325.64万元后，实际募集资金净额为 人民币72,449.64万元。本次发行募集资金已于2021年4月27日全部到位，并经立 信会计师事务所 ...

浙江大自然户外用品股份有限公司 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"注册会计师行业统一监管平台（http://acc.mof.gov.cn）"进行查验 报告编码:沪255YMA 内部控制审计报告 信会师报字[2025]第 ZF10536 号 浙江大自然户外用品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,我们审计了浙江大自然户外用品股份有限公司(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 价其有效性是贵公司董事会的责任。 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 ...

Financial Performance - The company's operating revenue for 2024 reached ¥1,002,345,984.69, representing a 21.75% increase compared to ¥823,315,739.10 in 2023[24] - Net profit attributable to shareholders for 2024 was ¥185,134,404.18, a 41.67% increase from ¥130,681,179.01 in 2023[24] - The net profit attributable to shareholders after deducting non-recurring gains and losses was ¥171,214,200.10, up 25.04% from ¥136,927,812.22 in 2023[24] - Basic earnings per share increased by 43.48% to CNY 1.32 compared to CNY 0.92 in the previous year[26] - Diluted earnings per share also rose by 43.48% to CNY 1.32, reflecting the same factors as basic earnings[27] - The weighted average return on equity increased by 2.37 percentage points to 9.49%[26] - Operating costs rose to CNY 664,335,019.20, reflecting a 21.96% increase from CNY 544,723,493.75 in the previous year[49] - The company reported a gross margin of 33.64% in the outdoor products segment, with revenue growth of 20.99% and cost growth of 21.26%[52] Cash Flow and Assets - The net cash flow from operating activities decreased by 34.59% to ¥156,803,849.49 from ¥239,706,823.64 in 2023[24] - Total assets increased by 9.00% to ¥2,350,024,885.44 at the end of 2024, compared to ¥2,156,032,657.06 at the end of 2023[25] - The net assets attributable to shareholders rose by 8.92% to ¥2,034,165,708.58 from ¥1,867,493,572.71 in 2023[25] - Accounts receivable increased by 38.57% to ¥188,170,488.72, indicating growth in operational revenue[64] - Inventory rose by 34.39% to ¥289,595,742.31, reflecting increased production or stockpiling[64] Dividends and Profit Distribution - The proposed cash dividend is ¥1.97 per 10 shares, amounting to a total distribution of ¥27,877,533.04, which represents 15.06% of the net profit for the year[7] - The company plans to maintain its profit distribution ratio despite potential changes in total share capital due to various corporate actions[7] - The cumulative cash dividend amount over the last three accounting years is 63,311,842.16 RMB, with an average cash dividend payout ratio of 35.92%[120] - The company plans to distribute cash dividends of no less than 10% of the annual distributable profits when conditions are met[140] Market and Growth Strategy - The company plans to continue expanding its market presence and optimizing its product offerings in the future[26] - The company is focusing on enhancing its core technology advantages and increasing R&D investment to improve efficiency and quality[38] - The company is enhancing its global layout, with overseas subsidiaries in Cambodia and Vietnam accelerating production capacity and market expansion[37] - The company aims to become a leading global supplier of outdoor products, focusing on continuous innovation and high-quality offerings[76] - The company is expanding its market presence in Southeast Asia, targeting a 25% market share by 2025[92] Research and Development - The company’s R&D expenses were CNY 36,481,131.18, a slight increase of 2.24% compared to CNY 35,681,825.99 from the previous year[49] - The number of R&D personnel is 176, accounting for 8.29% of the total workforce[59] - The company is investing 50 million RMB in R&D for new technologies aimed at improving product sustainability[92] - The company aims to enhance R&D capabilities and product upgrades to maintain its industry-leading position[187] Risk Management - The company faces risks related to high customer concentration, particularly with major clients in the outdoor products industry, which could impact profitability if relationships change[80] - Macroeconomic fluctuations and changes in international trade policies could significantly affect product demand and business operations[80] - Exchange rate volatility poses a risk, as the company's export business is primarily dollar-denominated, impacting pricing competitiveness[81] - Raw material price fluctuations, influenced by global economic conditions, could adversely affect the company's financial performance[81] Corporate Governance and Compliance - The board plans to enhance corporate governance and management efficiency, ensuring sustainable development and good returns for shareholders[77] - The company has confirmed that it will not require any form of guarantee from itself in related party transactions[138] - The company has ensured compliance with related party transaction commitments, with timely execution confirmed[134] - The company has committed to resolving industry competition issues, with compliance confirmed by the actual controllers and major shareholders[134] Environmental and Social Responsibility - The company is committed to safety, energy conservation, and environmental protection, aiming to balance economic and environmental benefits[79] - The company achieved a total photovoltaic power generation of 5.73 million kWh in 2024, with renewable energy accounting for 99% of its energy consumption[129] - The company reduced carbon emissions by 3,200 tons through the use of green electricity and photovoltaic power generation[131] - The company made a total donation of 2,001,100 CNY for public welfare projects during the reporting period[131] Employee Management - The company emphasizes the importance of employee training, offering a comprehensive training system that includes both internal and external training methods[112] - The company has established a competitive fixed salary standard and a performance-based variable salary system, with total salary expenses determined by key operational indicators[110] - The total remuneration for all directors, supervisors, and senior management personnel at the end of the reporting period amounted to 3.9793 million yuan[95] - The company plans to increase its workforce by 15% to support growth initiatives and new product development[92]

Financial Performance - The company's operating revenue for Q1 2025 was CNY 356,630,820.62, representing a year-on-year increase of 30.40% compared to CNY 273,494,046.80 in the same period last year[4] - Net profit attributable to shareholders was CNY 96,011,673.85, a significant increase of 148.29% from CNY 38,669,185.24 in the previous year[4] - The basic earnings per share rose to CNY 0.68, reflecting a growth of 142.86% compared to CNY 0.28 in the same period last year[4] - Operating profit for Q1 2025 was ¥111,881,723.23, compared to ¥47,643,721.32 in Q1 2024, reflecting a significant growth[21] - Net profit for Q1 2025 was ¥96,490,141.74, up 135.5% from ¥40,959,110.59 in Q1 2024[21] - Basic and diluted earnings per share for Q1 2025 were both ¥0.68, compared to ¥0.28 in Q1 2024[22] Cash Flow and Liquidity - The net cash flow from operating activities decreased by 62.30% to CNY 12,945,724.13, down from CNY 34,339,160.69 in the previous year[4] - Cash inflow from operating activities in Q1 2025 totaled ¥274,404,404.87, an increase from ¥221,087,090.35 in Q1 2024[23] - The net cash flow from operating activities was 12,945,724.13, compared to 34,339,160.69 in the previous period[24] - The total cash and cash equivalents at the end of the period amounted to 308,189,379.19, compared to 404,639,116.86 at the end of the previous period[24] - The net increase in cash and cash equivalents was 128,220,376.81, compared to 63,709,321.20 in the previous period[24] Assets and Liabilities - Total assets at the end of the reporting period were CNY 2,432,400,305.39, an increase of 3.51% from CNY 2,350,024,885.44 at the end of the previous year[5] - The company's total assets amounted to RMB 2,432,400,305.39, an increase from RMB 2,350,024,885.44 as of December 31, 2024, reflecting a growth of approximately 3.5%[15] - The company's total liabilities decreased to RMB 293,196,256.91 from RMB 310,227,575.04, a decline of approximately 5.5%[17] - The company's inventory decreased to RMB 253,727,893.50 from RMB 289,595,742.31, showing a decline of about 12.4%[15] Shareholder Equity - Shareholder equity attributable to the company was CNY 2,131,793,978.77, reflecting a growth of 4.80% from CNY 2,034,165,708.58[5] - The company’s equity attributable to shareholders increased to ¥2,139,204,048.48 in Q1 2025 from ¥2,039,797,310.40 in Q1 2024[19] Strategic Initiatives - The company attributed the revenue growth to active market expansion and optimization of product structure, alongside accelerated ramp-up of new overseas production capacity[8] - The company plans to continue expanding its market share and enhancing product offerings to sustain growth momentum[8] - The company plans to implement a restricted stock incentive plan, with the first grant date set for March 18, 2025, involving 1,221,840 shares at a price of RMB 10.62 per share[13] - The company reported a total of 61 incentive recipients for the restricted stock plan, indicating a strategic move to enhance employee motivation and retention[13] Research and Development - Research and development expenses increased to ¥9,611,352.06 in Q1 2025 from ¥7,698,267.26 in Q1 2024, indicating a focus on innovation[20] Other Income and Expenses - The company reported a significant increase in other income to ¥6,595,844.81 in Q1 2025, compared to ¥167,715.02 in Q1 2024[20] - Total operating costs for Q1 2025 were ¥247,826,580.45, up from ¥202,818,229.80 in Q1 2024[20]

本人作为浙江大自然户外用品股份有限公司（以下简称"公司"）的独立董事， 2024 年度任职期间内,本人严格按照《公司法》《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》《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、法规及《公司章程》的有关规定，本着客观、公正、 独立的原则，勤勉尽职地履行独立董事的职责和义务，积极出席相关会议，认真审 议董事会各项议案，切实维护公司和公众股东的合法权益，促进公司规范运作，充 分发挥了独立董事及各专门委员会的作用。现将 2024 年度任职期间内履行独立董 事职责的情况报告如下： 一、独立董事的基本情况 （一）工作履历、专业背景以及兼职情况 浙江大自然户外用品股份有限公司独立董事 2024年度述职报告 二、独立董事年度履职概况 （一）出席会议情况 2024 年度任职期间内，作为独立董事，本人在审议相关事项尤其是重大事项 时，与公司及相关方保持密切沟通，细致研读相关资料，认真审议每项议案，充分 利用自身专业知识，结合公司运营实际，客观、独立、审慎地行使独立董事权力， 以此保障公司董事会的科学决策，对董事会各项议案没有提出异议的事项,也没有 ...

韩云钢先生，男，1961 年出生，中国国籍，无永久境外居留权。历任北京分 析仪器厂员工，中国商业经济学会学术部秘书，中国百货商业协会会展部主任， 中国纺织品商业协会副会长兼协会户外用品分会、市场会会长，曾兼任国家商务 部中国国内会展业专家委员会委员，宁波市人民政府会展工作顾问，长沙市人民 政府会展工作顾问，重庆西部国际会展中心建设项目咨询专家，商业服务业国家 职业分类大典修订工作专家委员会委员。2021 年，退休。2024 年 6 月至今任公司 独立董事。 （二）是否存在影响独立性的情况说明 作为公司的独立董事，经自查，2024 年度任职期间内本人未在公司担任除独 立董事以外的任何职务，自身及直系亲属、主要社会关系均未在公司或其附属企 业任职，也未在公司主要股东单位担任任何职务，亦不存在为公司及其控股股东、 实际控制人或者其各自的附属企业提供财务、法律、咨询等服务的情形。同时， 本人具有专业资质及能力，可以在履职过程中保持客观独立的专业判断，维护全 体股东特别是中小投资者的利益。在担任公司独立董事期间，不存在妨碍本人进 浙江大自然户外用品股份有限公司独立董事 2024年度述职报告 本人作为浙江大自然户外用品股 ...