上海三友医疗器械股份有限公司 鉴证报告 二〇二四年度 关于上海三友医疗器械股份有限公司 2024年度营业收入扣除情况表的鉴证报告 信会师报字[2025]第ZA12400号 上海三友医疗器械股份有限公司全体股东： 我们审计了上海三友医疗器械股份有限公司(以下简称"三友医 疗")2024 年度的财务报表，包括 2024 年 12 月 31 日的资产负债表、 2024 年度利润表、现金流量表、所有者权益变动表和相关财务报表 附注，并于 2025 年 4 月 27 日出具了报告号为信会师报字[2025]第 ZA12396 号的无保留意见审计报告。 在对上述财务报表执行审计的基础上，我们接受委托，对后附的 三友医疗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"）执行了合理保证的鉴证业务。 二、注册会计师的责任 我们的责任是在执行鉴证工作的基础上对营业收入扣除情况表 发表鉴证结论。 三、工作概述 我们按照《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》的规定执行了鉴证业务。该准 则要求我们遵守职业道德规范，计划和实施鉴证工作，以对营业收入 扣除情况表是否在所有重大 ...

Financial Performance - The company's operating revenue for Q1 2025 reached ¥116.43 million, a 34.72% increase compared to ¥86.43 million in the same period last year[4]. - Net profit attributable to shareholders was ¥12.82 million, recovering from a loss of ¥2.10 million in the previous year, marking a turnaround[5]. - Basic and diluted earnings per share improved to ¥0.05, recovering from a loss of ¥0.01 per share in the previous year[4]. - The weighted average return on equity was 0.68%, up from -0.11% in the same period last year[4]. - Total revenue for Q1 2025 reached ¥116,434,264.40, a 34.7% increase from ¥86,429,306.35 in Q1 2024[19]. - Net profit for Q1 2025 was ¥10,592,859.75, a significant recovery from a net loss of ¥3,865,487.47 in Q1 2024[20]. - Operating profit for Q1 2025 was ¥14,417,372.33, compared to a loss of ¥1,512,206.67 in Q1 2024, indicating a turnaround in profitability[20]. - The company's total comprehensive income attributable to the parent company for the current period was 12,760,628.07 RMB, compared to -8,231,140.50 RMB in the previous period[21]. - Net profit for Q1 2025 was ¥11,536,064.67, representing a 105.0% increase from ¥5,612,045.01 in Q1 2024[31]. Cash Flow and Liquidity - The net cash flow from operating activities improved by 66.85%, amounting to -¥16.44 million, compared to -¥49.59 million in the same period last year[4]. - The company's cash and cash equivalents decreased to ¥339,958,900.17 as of March 31, 2025, from ¥403,089,371.13 as of December 31, 2024, a decline of 15.6%[15]. - The net cash flow from operating activities for Q1 2025 was -13,629,606.90, compared to -43,116,017.19 in Q1 2024[33]. - The cash flow from financing activities in Q1 2025 was -1,349,079.63, a decrease from 19,722,917.55 in Q1 2024, showing reduced financing activity[25]. - The company received cash from investment recovery amounting to 254,779,676.71 RMB in Q1 2025, indicating a significant inflow from investments[24]. Assets and Liabilities - The total assets at the end of the reporting period were ¥2.29 billion, a slight decrease of 0.64% from ¥2.31 billion at the end of the previous year[5]. - Total assets as of March 31, 2025, were ¥2,291,896,265.51, slightly down from ¥2,306,660,250.83 as of December 31, 2024[16]. - Total liabilities increased to ¥236,732,897.02 as of March 31, 2025, compared to ¥257,911,357.10 as of December 31, 2024, a decrease of 8.2%[17]. - The total liabilities decreased from ¥141,602,701.42 in the previous period to ¥131,290,246.93[29]. - The company's equity attributable to shareholders rose to ¥2,029,691,716.47 as of March 31, 2025, from ¥1,911,797,444.29 as of December 31, 2024, an increase of 6.2%[17]. - The total equity increased to ¥2,326,231,292.96 from ¥1,895,948,279.29, reflecting a growth of 22.7%[29]. Research and Development - Research and development expenses totaled ¥18.10 million, accounting for 15.54% of operating revenue, a decrease of 4.43% from the previous year's 19.97%[4]. - Research and development expenses for Q1 2025 were ¥18,097,373.58, slightly up from ¥17,260,292.96 in Q1 2024, indicating continued investment in innovation[20]. - Research and development expenses remained stable at approximately ¥7,133,634.19 for both Q1 2025 and Q1 2024[30]. Business Growth and Achievements - The company reported a significant increase in revenue from ultrasonic bone knife sales and overseas business, contributing to the overall revenue growth[8]. - In Q1 2025, the company achieved a revenue of 35.12 million yuan from the acquisition of Shuimu Tianpeng, with a growth rate of 152.40%[12]. - The net profit for Shuimu Tianpeng in Q1 2025 was 17.02 million yuan, reflecting an increase of 2,864.58%[12]. - The sales revenue from the blade segment reached 20.69 million yuan, with a growth of 123.96%[12]. - The Zeus spinal fixation system won the Red Dot Award, marking a significant achievement in product design for the domestic spinal industry[13]. - The Zeus system, launched in 2024, features a design that improves insertion speed by over 50% and offers 31 types of screws and 16 accessories for versatile surgical applications[13]. - In Q1 2025, international business, particularly the sales of Shuimu Tianpeng's ultrasonic bone knife products, showed significant growth, with Implanet SA achieving a revenue of 2.578 million euros, up 15.97% year-on-year[13]. - The total number of blade shipments was 11,900 units, reflecting a growth of 106.75%[12]. - The company currently holds 100% equity in Shuimu Tianpeng, which was consolidated into the financial statements starting February 2025[12]. Shareholder Information - As of the end of the reporting period, the total number of common shareholders was 6,312[10]. - QM5 LIMITED holds 40,955,470 shares, representing 14.74% of total shares[11]. - The company completed the issuance of new shares for the acquisition of assets, increasing total shares from 248,453,535 to 277,885,415[5].

Financial Performance - The company reported a total revenue of 34,748.97 million RMB, with a net profit of 28,585.74 million RMB, indicating a strong financial performance[132]. - The company's operating revenue for 2024 was approximately ¥453.60 million, a decrease of 1.48% compared to ¥460.39 million in 2023[24]. - The net profit attributable to shareholders for 2024 was ¥11.47 million, representing a significant decline of 88.00% from ¥95.58 million in 2023[24]. - The basic earnings per share for 2024 dropped to ¥0.05, down 86.84% from ¥0.38 in 2023[26]. - The net cash flow from operating activities for 2024 was ¥10.96 million, a decrease of 95.90% compared to ¥267.43 million in 2023[24]. - The company achieved operating revenue of 453.60 million yuan, a year-on-year decrease of 1.48%[150]. - The net profit attributable to shareholders was 11.47 million yuan, down 88.00% year-on-year, primarily due to significant price reductions in spinal products following national procurement policies[150]. - The company experienced a 95.90% decline in net cash flow from operating activities, dropping to 10.96 million RMB[167]. - The gross margin for the medical device manufacturing sector was 71.39%, down 8.56 percentage points from the previous year[170]. Dividend and Capital Structure - The company plans to distribute a cash dividend of 0.042 CNY per 10 shares, totaling approximately 1,167,118.743 CNY, which represents 10.18% of the net profit attributable to shareholders[6]. - The capital reserve will be increased by 2 shares for every 10 shares held, raising the total share capital from 277,885,415 to 333,462,498 shares[6]. - The board of directors has approved the profit distribution and capital reserve increase plan, pending shareholder approval[6]. Audit and Compliance - The company has received a standard unqualified audit report from its accounting firm[5]. - There are no non-operating fund occupations by controlling shareholders or related parties[9]. - The company has no violations of decision-making procedures regarding external guarantees[11]. - The company has established a quality management system compliant with ISO 13485:2016, ensuring high standards in medical device production[144]. - The company is committed to strict quality control measures, including regular inspections and third-party audits, to ensure product consistency and compliance with regulations[143]. Research and Development - Research and development expenses accounted for 18.58% of operating revenue in 2024, an increase of 4.41 percentage points from 14.17% in 2023[26]. - The company is focused on expanding its product line in orthopedic medical devices, including spinal, trauma, and joint products[14]. - The company is developing innovative surgical tools such as ultrasonic bone knives and ultrasonic hemostatic devices for various surgical applications[15]. - The company has established a comprehensive product R&D system, launching innovative products such as the Adena spinal fixation system and Zina minimally invasive fixation system since 2011, significantly improving clinical treatment outcomes[62]. - The R&D team collaborates closely with clinical doctors to address surgical pain points and develop innovative products that meet clinical needs[141]. - The company has made significant advancements in minimally invasive clinical treatments for complex spinal deformities, filling a domestic gap and gaining high recognition from doctors and patients[136]. Market and Competitive Position - The company is actively expanding its international market presence, particularly in Europe, the United States, and Australia, while maintaining its leading position in the domestic orthopedic market[61]. - The orthopedic implant market is characterized by increasing domestic competition and a significant opportunity for import substitution, particularly in the spinal implant segment[91]. - The company aims to continuously innovate and expand its product line based on clinical needs and feedback from healthcare professionals[86]. - The company is committed to expanding its product line and enhancing its competitive edge through mergers and acquisitions, similar to international giants[94]. - The company has established a unique competitive advantage in product design, focusing on clinical treatment innovation and understanding domestic clinical needs through collaborations with top hospitals[136]. Acquisitions and Investments - The company is in the process of acquiring remaining equity in Beijing Shuimu Tianpeng Medical Technology Co., Ltd., which will become a wholly-owned subsidiary[13]. - The company acquired a 74.56% stake in the French orthopedic company Implanet, enhancing its global competitiveness and establishing a strong international brand presence[57]. - The company completed the acquisition of 100% equity in Waterwood Tianpeng through a combination of issuing shares and cash payments, with the transaction approved by the China Securities Regulatory Commission[199]. - The company has invested 467.18 million in a new soft tissue injury repair system, with 112.76 million invested this period, and is establishing production capabilities[127]. Product Development and Innovation - The company is developing several products, including upgraded ultrasonic surgical equipment and ultrasonic electrosurgical devices, aimed at improving surgical efficiency and safety[50]. - The company has launched a series of advanced technologies and products, including the Adena thoracolumbar spinal fixation series and the Halis PEEK interbody fusion series, addressing complex spinal deformities and degenerative diseases[136]. - The company is focusing on expanding its product line with new technologies, including digital navigation and endoscopic techniques, to improve surgical precision and safety[6]. - The company has developed a range of spinal implant products designed for various spinal deformities and conditions, including screws, rods, and fusion devices[65]. - The company is addressing the high market demand for ultrasonic hemostatic devices in China, aiming to break foreign monopolies in this sector[132]. Regulatory and Market Environment - The regulatory environment for medical devices in China requires multiple certifications and a robust quality management system for production[95][96]. - The implementation of centralized procurement for orthopedic trauma medical consumables is actively progressing across over 20 provinces, aiming for nationwide coverage[101]. - The centralized procurement cycle for orthopedic trauma consumables is set for 2 years, with significant participation from multiple provinces[101]. - The orthopedic medical device industry in China is experiencing increased demand due to an aging population and rising incidence of orthopedic diseases[98]. Employee and Workplace Culture - The company is committed to building high-performance teams and enhancing employee skills through targeted training programs, contributing to its diversified business development[59]. - The company has been recognized for four consecutive years as an exemplary workplace, reflecting its commitment to employee satisfaction and a positive work environment[60]. - The average salary for R&D personnel increased to 34.16 million RMB, reflecting the company's investment in talent[134].

上海三友医疗器械股份有限公司 独立董事 2024 年度述职报告 2024 年度，本人于 2024 年 1 月 1 日至 2024 年 10 月 31 日期间担任上海三 友医疗器械股份有限公司（以下简称"公司"）的独立董事，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》 等法律、法规和规范性文件，以及《公司章程》、《独立董事工作制度》等规定， 勤勉尽责、忠实履职，积极出席公司董事会及股东大会会议，认真审议各项议 案，对相关事项独立、客观、公正、科学地作出决策，并基于独立判断立场对 规定的事项发表独立意见，不受上市公司主要股东、实际控制人或与公司存在 利害关系的其他主体的影响，发挥了独立董事的独立性和专业性作用，切实维 护了公司和股东尤其是中小股东的利益。现将 2024 年度履职期间，履行独立董 事职责情况汇报如下： 一、独立董事的基本情况 （一）独立董事个人情况 章培标先生：1967 年 5 月出生，中国国籍，无永久境外居留权，化学博士 学历。2003 年 9 月至 2009 年 12 月历任中国科学院长春应用化学研究所/生态环 境高分子材料重点实验室化学博士后、副研 ...

上海三友医疗器械股份有限公司 独立董事 2024 年度述职报告 本人作为上海三友医疗器械股份有限公司（以下简称"公司"）的独立董事， 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》等法律、法规和规范性文件，以及《公司章程》、《独立董事 工作制度》等规定，勤勉尽责、忠实履职，积极出席公司董事会及股东大会会 议，认真审议各项议案，对相关事项独立、客观、公正、科学地作出决策，并 基于独立判断立场对规定的事项发表独立意见，不受上市公司主要股东、实际 控制人或与公司存在利害关系的其他主体的影响，发挥了独立董事的独立性和 专业性作用，切实维护了公司和股东尤其是中小股东的利益。现将 2024 年度履 行独立董事职责情况汇报如下： 一、独立董事的基本情况 （二）专委会情况 （一）独立董事个人情况 李莫愁女士：1982 年 3 月出生，中国国籍，无永久境外居留权，会计学博 士学历，拥有 CPA 职业证书。2013 年 7 月至 2017 年 8 月任东华大学旭日工商 管理学院讲师；2017 年 9 月至今任东华大学旭日工商管理学院副教授；2023 年 12 月至今兼任浙江伟明环保股份 ...

上海三友医疗器械股份有限公司 Shanghai Sanyou Medical Co., Ltd. 第一条 为维护上海三友医疗器械股份有限公司（以下简称"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》及其他相关法律、行政法规和规范性文件和《上海证券交易所 科创板股票上市规则》（以下简称"《上市规则》"）的有关规定， 制订本章程。 第二条 公司系依照《公司法》和其他有关规定，由上海三友医疗器械有限 公司（以下简称"三友有限"）整体变更设立的股份有限公司。公司 在上海市市场监督管理局登记，依法取得营业执照，统一社会信用 代码为 913100007743059833。 第三条 公司于 2020 年 3 月 12 日经中国证券监督管理委员会同意注册，首 次向社会公众发行人民币普通股 5,133.35 万股，于 2020 年 4 月 9 日 在上海证券交易所科创板上市。 第四条 公司注册名称： 中文全称：上海三友医疗器械股份有限公司。 英文全称：Shanghai Sanyou Medical Co., Ltd. 第五条 公司住 ...

上海三友医疗器械股份有限公司 独立董事 2024 年度述职报告 2024 年度，本人于 2024 年 11 月 1 日至 2024 年 12 月 31 日期间担任上海三 友医疗器械股份有限公司（以下简称"公司"）的独立董事，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》 等法律、法规和规范性文件，以及《公司章程》、《独立董事工作制度》等规定， 勤勉尽责、忠实履职，积极出席公司董事会及股东大会会议，认真审议各项议 案，对相关事项独立、客观、公正、科学地作出决策，并基于独立判断立场对 规定的事项发表独立意见，不受上市公司主要股东、实际控制人或与公司存在 利害关系的其他主体的影响，发挥了独立董事的独立性和专业性作用，切实维 护了公司和股东尤其是中小股东的利益。现将 2024 年度履职期间，履行独立董 事职责情况汇报如下： 一、独立董事的基本情况 （一）独立董事个人情况 程昉先生，1976 年 10 月出生，中国国籍，无永久境外居留权，博士研究 生学历，化工与制药专业教授职称。2003 年 1 月至 2008 年 12 月，在美国华盛 顿大学（University of W ...

上海三友医疗器械股份有限公司 独立董事 2024 年度述职报告 本人作为上海三友医疗器械股份有限公司（以下简称"公司"）的独立董事， 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》等法律、法规和规范性文件，以及《公司章程》、《独立董事 工作制度》等规定，勤勉尽责、忠实履职，积极出席公司董事会及股东大会会 议，认真审议各项议案，对相关事项独立、客观、公正、科学地作出决策，并 基于独立判断立场对规定的事项发表独立意见，不受上市公司主要股东、实际 控制人或与公司存在利害关系的其他主体的影响，发挥了独立董事的独立性和 专业性作用，切实维护了公司和股东尤其是中小股东的利益。现将 2024 年度履 行独立董事职责情况汇报如下： 一、独立董事的基本情况 （一）独立董事个人情况 顾绍宇女士：1986 年 9 月出生，中国国籍，无永久境外居留权，中共党员， 法学硕士学历。2011 年 8 月至 2016 年 12 月担任江阴市国家税务局科员；2017 年 1 月至 2019 年 4 月担任安永（中国）企业咨询有限公司顾问；2019 年 5 月 至今担任上海汉盛律师事务所律师。2023 ...

三友医疗公告，2024年营业收入为4.54亿元，同比下降1.48%。归属于上市公司股东的净利润为1146.86 万元，同比下降88.00%。公司2024年度利润分配及资本公积金转增股本方案为：每10股派发现金红利 0.042元(含税)，每10股以资本公积金转增2股。 ...

三友医疗公告，2025年第一季度营收为1.16亿元，同比增长34.72%；净利润为1282.34万元，去年同期 净亏损209.58万元，实现扭亏为盈。 ...