福建福昕软件开发股份有限公司 2024 年度非经营性资金占用及其他关联资金 往来情况的专项说明 华兴专字[2025]24014330065 号 华兴会计师事务所（特殊普通合伙） 福 建 福 昕 软 件 开 发 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 的专项说明 华兴专字[2025]24014330065 号 福建福昕软件开发股份有限公司全体股东： 我们接受委托，依据《中国注册会计师审计准则》审计了福建福昕软件 开发股份有限公司（以下简称"福昕软件公司"）2024年12月31日财务报表， 包括2024年12年31日合并及母公司资产负债表，2024年度合并及母公司利润 表、合并及母公司现金流量表、合并及母公司所有者权益变动表，以及财务 报表附注，并于2025年4月28日出具了华兴审字[2025]24014330130号无保留 意见审计报告。 根据中国证券监督管理委员会《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》和《科创板上市公司自律监管指南第 7 号--年 度报告相关事项（2024 年 5 月修订）》的要求，福昕软件公司编制了后附的 2024 年度非 ...

福建福昕软件开发股份有限公司 审 计 报 告 华兴审字[2025]24014330130 号 华兴会计师事务所（特殊普通合伙） 审 计 报 告 华兴审字[2025]24014330130 号 我们审计了福建福昕软件开发股份有限公司（以下简称"福昕软件公司"） 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、合并及母公司现金流量表、合并及母公司所有者权益变 动表以及相关财务报表附注。 我们认为，后附的财务报表在所有重大方面按照企业会计准则的规定编 制，公允反映了福昕软件公司2024年12月31日的合并及母公司财务状况以及 2024年度的合并及母公司经营成果和现金流量。 二、形成审计意见的基础 我们按照中国注册会计师审计准则的规定执行了审计工作。审计报告的 "注册会计师对财务报表审计的责任"部分进一步阐述了我们在这些准则下 的责任。按照中国注册会计师职业道德守则，我们独立于福昕软件公司，并 履行了职业道德方面的其他责任。我们相信，我们获取的审计证据是充分、 适当的，为发表审计意见提供了基础。 三、关键审计事项 关键审计事项是我们根据职业判断，认为对本期财务报表审计 ...

致：福建福昕软件开发股份有限公司 北京市竞天公诚（深圳）律师事务所（以下简称"本所"）接受福建福昕软件开 发股份有限公司（以下简称"公司"或"福昕软件"）的委托，就公司2021年限制性股 票激励计划（以下简称"2021年限制性股票激励计划"）作废部分已授予尚未归属的 限制性股票（以下简称"本次作废"）相关事宜担任专项法律顾问，并出具本法律意 见书。 为出具本法律意见书，本所律师审阅了《福建福昕软件开发股份有限公司章 程》（以下简称"《公司章程》"）、《福建福昕软件开发股份有限公司2021年限 制性股票激励计划（草案）》（以下简称"《限制性股票激励计划》"）及《福建 福昕软件开发股份有限公司2021年限制性股票激励计划实施考核管理办法》（以 下简称"《考核管理办法》"）、公司相关会议文件、公司的书面确认以及本所律师认 为需要审查的其他文件，本所律师根据有关法律、行政法规、规范性文件的规定和本所 业务规则的要求，本着审慎性及重要性原则对本次作废有关的文件资料和事实进行了 核查和验证。 中国深圳市南山区前海大道前海嘉里商务中心 T2 栋 1401A 室 邮政编码 518054 电话: (86-755) 2155 7 ...

华兴审字[2025]24014330039 号 华兴会计师事务所（特殊普通合伙） 福建福昕软件开发股份有限公司 内部控制审计报告 内部控制审计报告 华兴审字[2025]24014330039 号 福建福昕软件开发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， 我们审计了福建福昕软件开发股份有限公司（以下简称"福昕软件公司"） 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 性是福昕软件公司董事会的责任。 二、注册会计师的责任 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。 四、财务报告内部控制审计意见 我们认为，福昕软件公司于 2024 年 12 月 31 日按照《企业内部控制基本 规范》和相关规定在所有重大方面保持了有效的财务报告内部控制。 1 ...

Financial Performance - The net profit attributable to shareholders for the year 2024 is CNY 26,958,258.28, with a distributable profit of CNY 208,445,046.09 as of December 31, 2024[6]. - The proposed cash dividend is CNY 3 per 10 shares, totaling CNY 26,910,211.50 (including tax), which represents 131.06% of the net profit attributable to shareholders[7]. - The total amount for cash dividends and share repurchases is CNY 35,332,585.83, exceeding the net profit attributable to shareholders[7]. - The company has implemented a share repurchase amounting to CNY 8,422,374.33, which does not include transaction fees[7]. - The company's operating revenue for 2024 reached ¥711,135,372.43, representing a year-on-year increase of 16.44% compared to ¥610,757,157.35 in 2023[23]. - The net profit attributable to shareholders was ¥26,958,258.28, a significant turnaround from a loss of ¥90,940,983.27 in the previous year[23]. - The company's cash flow from operating activities showed a net outflow of ¥64,342,061.88, worsening by 70.82% compared to the previous year's outflow of ¥37,665,633.66[23]. - The company achieved a basic earnings per share of ¥0.3028, compared to a loss of ¥1.0266 per share in 2023[24]. - The total assets of the company increased by 2.25% to ¥3,080,916,196.43 at the end of 2024, up from ¥3,013,043,106.88 in 2023[23]. - The company reported a net profit of ¥2,695.83 million for the reporting period, marking a return to profitability compared to the previous year's loss[26]. Operational Strategy - The company implemented a dual transformation strategy focusing on "subscription-first" and "channel-first," which has begun to show results in revenue growth[26]. - The company launched a new subscription plan for its PDF editor, enhancing user options and reducing procurement decision costs[52]. - The company launched the Foxit Intelligent Document Processing (IDP) platform in 2024, integrating large language models to enhance document processing efficiency for enterprises[66]. - The company focuses on PDF and OFD core product lines, developing applications compatible with the HarmonyOS ecosystem, including PDF readers and editors[68]. - The company employs a dual sales model, combining direct sales and channel sales, targeting various sectors including government, finance, and education[83]. Research and Development - Research and development expenses accounted for 35.36% of operating revenue, a decrease of 3.35 percentage points from 38.71% in 2023[24]. - The company achieved total R&D investment of ¥251,488,767.18, representing a 6.37% increase compared to the previous year[109]. - The company obtained 9 new patents and 42 software copyrights during the reporting period, bringing the total to 480 intellectual properties[108]. - The company is developing a core technology for document data extraction with an expected total investment of ¥2,800,000, achieving industry-leading accuracy in document structure recognition[111]. - The company has developed advanced document content parsing and knowledge indexing technology, capable of accurately extracting text, tables, charts, and forms from both native and scanned documents[105]. Market Performance - The Asia-Pacific market saw a revenue growth of 53.42% year-on-year, while the European (including Middle East) market grew by 24.02%[61]. - The company reported a net profit attributable to shareholders of 26.96 million yuan, reversing from a loss in the previous year, while the net profit excluding non-recurring items was a loss of 201.94 million yuan, an increase in loss of 12.52%[46]. - The Annual Recurring Revenue (ARR) from subscription business reached 411.30 million yuan, growing by 64.42% year-on-year, with a subscription renewal rate of approximately 90%[52]. - Subscription revenue amounted to 350.56 million yuan, accounting for 49.31% of total revenue, with a year-on-year growth rate of 62.33%[56]. - The company reported a significant increase in cash inflow from sales due to improved collection efforts and better expense control[152]. Governance and Compliance - The company has established a comprehensive internal governance structure, including a board of directors and various specialized committees to enhance operational efficiency and protect minority shareholders' interests[184]. - The company has no significant differences in governance compared to regulatory requirements, ensuring compliance with laws and regulations[184]. - The company is committed to maintaining a transparent governance structure, with all shareholder resolutions disclosed on the Shanghai Stock Exchange website[186]. - The company has proposed amendments to its articles of association and various internal regulations to improve governance and operational management[185]. - The company is actively pursuing market expansion strategies, including potential acquisitions to enhance its competitive position[185]. Financial Management - The company has approved the use of up to RMB 1.5 billion of idle self-owned funds for cash management, ensuring that it does not affect the normal operation of its main business[169]. - The company also approved the use of up to RMB 65 million of temporarily idle raised funds for cash management, focusing on high-security and liquid investment products[169]. - The company reported a total of RMB 3,915,468,097.22 in other non-current financial assets at the end of the period[171]. - The company’s cash management products are not allowed to be used for pledging or for securities investment purposes, ensuring a focus on liquidity and safety[169]. - The company has initiated plans for financial derivatives hedging to manage risks associated with market fluctuations[185].

福建福昕软件开发股份有限公司 2024 年度独立董事述职报告 本人肖虹作为福建福昕软件开发股份有限公司（以下简称"公司"）的独立 董事，在任职期内，严格依照《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》《上市公 司独立董事管理办法》《上海证券交易所科创板股票上市规则》等法律、规范性 文件和上海证券交易所业务规则以及《公司章程》《独立董事工作条例》等规定， 忠实、勤勉、尽责地履行独立董事职责，切实维护公司以及全体股东尤其是中小 股东的合法权益。现将 2024 年度履职情况汇报如下： （一）出席董事会和股东大会情况 报告期内，作为公司的独立董事，本人切实履行独立董事的职责，亲自出席 公司召开的董事会和股东大会。认真审阅会议资料和相关文件，与公司及相关方 保持充分沟通，积极了解公司经营管理情况和财务状况，并运用自身专业优势向 公司提出合理建议，促进公司规范运作。报告期内，公司共召开 10 次董事会和 5 次股东大会，会议的召集和召开程序符合相关法律法规的规定，重大事项均履 行了相应的审批程序，本人对公司董事会审议的所有议案均表示赞成。本人出席 公司 ...

福建福昕软件开发股份有限公司 董事会关于 2024 年度独立董事独立性情况的专项意见 根据《上市公司独立董事管理办法》《上海证券交易所科创板股票上市规则》 《上海证券交易所科创板上市公司自律监管指引第 1 号——规范运作》等要求， 福建福昕软件开发股份有限公司（以下简称"公司"）董事会就独立董事肖虹女 士、林涵先生、牛玉贞女士的独立性情况进行了评估，并出具如下专项意见： 经核查独立董事肖虹女士、林涵先生、牛玉贞女士的任职经历以及签署的相 关自查文件，上述人员未在公司担任除独立董事以外的任何职务，也未在公司主 要股东公司担任任何职务，与公司以及主要股东之间不存在利害关系或其他可能 妨碍其进行独立客观判断的关系，不存在影响独立董事独立性的情况。因此，董 事会认为公司独立董事符合《上市公司独立董事管理办法》《上海证券交易所科 创板股票上市规则》《上海证券交易所科创板上市公司自律监管指引第 1 号—— 规范运作》中对独立董事独立性的相关要求。 福建福昕软件开发股份有限公司董事会 2025 年 4 月 28 日 ...

Financial Performance - The company achieved operating revenue of CNY 202.17 million in Q1 2025, representing a year-on-year increase of 19.78%[3] - The net profit attributable to shareholders was a loss of CNY 5.83 million, narrowing the loss by 45.02% compared to the previous year[6] - Total revenue for Q1 2025 reached CNY 202,168,454.41, an increase from CNY 168,790,139.13 in Q1 2024, representing a growth of approximately 19.7%[31] - Total operating costs for Q1 2025 were CNY 213,490,085.36, up from CNY 187,885,218.40 in Q1 2024, indicating an increase of about 13.6%[31] - The net loss for Q1 2025 was CNY 10,182,981.78, compared to a net loss of CNY 10,713,323.72 in Q1 2024, showing an improvement of approximately 4.9%[32] - The company reported a basic and diluted earnings per share of CNY -0.0650 for Q1 2025, compared to CNY -0.1193 in Q1 2024, indicating an improvement in loss per share[33] Revenue Breakdown - The company reported an Annual Recurring Revenue (ARR) of CNY 451.66 million, a 9.81% increase from the previous year, with a quarterly ARR growth of 31.32%[8] - Subscription revenue reached CNY 117.20 million, up 57.58% year-on-year, accounting for 58% of total operating revenue[10] - Revenue from channel sales was CNY 84.86 million, reflecting a year-on-year growth of 34.30% and constituting 42% of total operating revenue[12] Cash Flow and Assets - The net cash flow from operating activities was a negative CNY 53.32 million, with the original business's cash flow narrowing the outflow by 21.65% when excluding the impact of acquisitions[7] - In Q1 2025, the cash inflow from operating activities was CNY 196,502,164.74, an increase of 4.6% compared to CNY 187,407,520.75 in Q1 2024[34] - The total current assets amounted to 2,402,734,838.03 RMB, an increase from 2,290,476,289.30 RMB at the end of 2024[28] - Cash and cash equivalents increased to 856,396,603.38 RMB from 763,736,517.97 RMB[28] - The total cash and cash equivalents at the end of Q1 2025 were CNY 854,656,625.22, up from CNY 640,536,495.97 at the end of Q1 2024[35] Investment and Financing - The company completed an investment of 474.9817 million RMB to acquire a 51% stake in Tongban Information, which will be consolidated into the company's financial statements[25] - The company plans to apply for a merger loan of up to 284.98 million RMB, using the 51% stake in Tongban Information as collateral[26] - Cash inflow from financing activities was CNY 139,396,522.06, with a net cash flow of CNY 137,804,025.83, compared to a negative cash flow of -CNY 8,774,899.46 in Q1 2024[35] Shareholder Information - The total number of common shareholders at the end of the reporting period was 8,794[22] - The largest shareholder, Xiong Yuqian, holds 36,410,668 shares, representing 39.82% of the total shares[22] - The total number of shares held in the company's repurchase account is 1,738,819, accounting for 1.90% of the total share capital[23] - The company has not identified any related party relationships among its top shareholders[23] Research and Development - The company’s R&D investment totaled CNY 63.08 million, representing 31.20% of operating revenue, a decrease of 6.17 percentage points from the previous year[3] - Research and development expenses for Q1 2025 amounted to CNY 60,767,142.69, slightly higher than CNY 57,232,086.06 in Q1 2024, reflecting a growth of about 4.4%[32] Market Performance - The North American market saw stable revenue growth of nearly 15%, improving by approximately 5 percentage points compared to the previous year's growth rate[14] Asset and Liability Changes - The total assets increased to CNY 3.58 billion, a growth of 16.14% compared to the end of the previous year[4] - Total liabilities rose to CNY 798,175,993.16, up from CNY 537,546,864.39, indicating an increase of about 48.5%[30] - The equity attributable to shareholders increased slightly to CNY 2,552,904,394.10 from CNY 2,552,759,092.18, showing a marginal growth of 0.006%[30] - The company’s goodwill increased significantly to CNY 461,761,996.14 from CNY 235,237,366.43, reflecting a growth of approximately 96.2%[30] - Deferred tax assets rose to CNY 88,654,783.00 from CNY 77,726,194.75, representing an increase of about 14.0%[30]

福建福昕软件开发股份有限公司 2024 年度独立董事述职报告 本人林涵作为福建福昕软件开发股份有限公司（以下简称"公司"）的独立 董事，在任职期内，严格依照《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》《上市 公司独立董事管理办法》《上海证券交易所科创板股票上市规则》等法律、规范 性文件和上海证券交易所业务规则以及《公司章程》《独立董事工作条例》等规 定，忠实、勤勉、尽责地履行独立董事职责，切实维护公司以及全体股东尤其是 中小股东的合法权益。现将 2024 年度履职情况汇报如下： 一、独立董事的基本情况 （一）个人工作履历、专业背景以及兼职情况 林涵，男，1981 年出生，中国国籍，无境外永久居留权，毕业于厦门大学 法学院，硕士学位，研究生学历。专职从事证券法律业务，现为福建至理律师事 务所高级合伙人。2022 年 6 月至 2024 年 1 月，任广东恒申美达新材料股份公司 独立董事；2022 年 3 月至今，任格林生物科技股份有限公司独立董事；2024 年 6 月至今，任福建博思软件股份有限公司独立董事；2022 年 10 月至今任公 ...