和元生物技术（上海）股份有限公司 2024 年度 募集资金存放与使用情况鉴证报告 目 录 一、募集资金年度存放与使用情况鉴证报告………………………第 1—2 页 二、关于募集资金年度存放与使用情况的专项报告………………第 3—9 页 三、注册会计师的责任 第 1 页 共 13 页 我们的责任是在实施鉴证工作的基础上对和元生物公司管理层编制的上述 报告独立地提出鉴证结论。 | 三、附件……………………………………………………………第 | 10—13 | | 页 | | --- | --- | --- | --- | | （一）本所营业执照复印件 ………………………………………… | 第 | 10 | 页 | | （二）本所执业证书复印件 ………………………………………… | 第 | 11 | 页 | | （三）注册会计师执业资格证书复印件………………………… 第 | 12-13 | | 页 | 募集资金年度存放与使用情况鉴证报 告 天健审〔2025〕6-318 号 和元生物技术（上海）股份有限公司全体股东： 我们鉴证了后附的和元生物技术（上海）股份有限公司（以下简称和元生物 公司）管理层编制的 2024 年度《 ...

公司代码：688238 公司简称：和元生物 和元生物技术（上海）股份有限公司 2024 年度内部控制评价报告 和元生物技术（上海）股份有限公司全体股东： 根据《企业内部控制基本规范》及其配套指引的规定和其他内部控制监管要求（以下简称企业内部 控制规范体系），结合本公司（以下简称公司）内部控制制度和评价办法，在内部控制日常监督和专项 监督的基础上，我们对公司2024年12月31日（内部控制评价报告基准日）的内部控制有效性进行了评价。 一. 重要声明 按照企业内部控制规范体系的规定，建立健全和有效实施内部控制，评价其有效性，并如实披露内 部控制评价报告是公司董事会的责任。监事会对董事会建立和实施内部控制进行监督。经理层负责组织 领导企业内部控制的日常运行。公司董事会、监事会及董事、监事、高级管理人员保证本报告内容不存 在任何虚假记载、误导性陈述或重大遗漏，并对报告内容的真实性、准确性和完整性承担个别及连带法 律责任。 公司内部控制的目标是合理保证经营管理合法合规、资产安全、财务报告及相关信息真实完整，提 高经营效率和效果，促进实现发展战略。由于内部控制存在的固有局限性，故仅能为实现上述目标提供 合理保证。此外，由 ...

和元生物技术（上海）股份有限公司 会计师事务所 2024 年度履职情况评估报告 （一）会计师事务所基本情况 1 （二）投资者保护能力 上年末，天健累计已计提职业风险基金和购买的职业保险累计赔偿限额合计 超过 2 亿元，职业风险基金计提及职业保险购买符合财政部关于《会计师事务所 职业风险基金管理办法》等文件的相关规定。 根据《中华人民共和国公司法》《中华人民共和国证券法》《国有企业、上市 公司选聘会计师事务所管理办法》和《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》等相关规范性文件的规定，和元生物技术（上海）股 份有限公司（以下简称"公司"）对天健会计师事务所（特殊普通合伙）（以下简 称"天健"）在 2024 年度的审计工作的履职情况进行了评估。经评估，公司认为， 天健资质等方面合规有效，履职能够保持独立性，勤勉尽责、公允表达意见。现 将公司对天健 2024 年度履职情况评估报告汇报如下： 一、2024 年年审会计师事务所基本情况 | 事务所名称 | 天健会计师事务所（特殊普通合伙） | | | | | | | | | | | --- | --- | --- | --- | --- | - ...

和元生物技术（上海）股份有限公司 董事会审计委员会对会计师事务所 2024 年度履行监督职责 情况报告 （二）在天健会计师事务所（特殊普通合伙）就公司 2024 年度审计工作开 展过程中，审计委员会与负责公司审计工作的注册会计师及项目经理展开了充分 的沟通与讨论，提出意见和建议，督促其按照工作计划开展审计工作，并对其履 职情况进行了评估，充分发挥了监督审查作用。 一、2024 年年审会计师事务所基本情况 | 事务所名称 | 天健会计师事务所（特殊普通合伙） | | | | | | | | | | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | 成立日期 | 2011 7 组织形式 | 年 | 月 | 18 | 日 | | | 特殊普通合伙 | | | | 注册地址 | 浙江省杭州市西湖区灵隐街道西溪路 128 号 | | | | | | | | | | | 首席合伙人 | 钟建国 上年末合伙人数量 | | | | | | | 241 | 人 | | | 上年末执业人员 | 注册会计师 | | | | | | | 2,3 ...

Financial Performance - The company reported a significant increase in operating costs due to depreciation, energy consumption, and administrative expenses, leading to a continued negative gross profit and net profit in the cell and gene therapy CDMO business[6]. - The company plans not to distribute cash dividends or issue bonus shares for the fiscal year 2024, as both net profit and accumulated undistributed profits are negative[8]. - The company reported a significant increase in revenue, reaching RMB 1.5 billion, representing a 25% year-over-year growth[17]. - The net profit attributable to the parent company was a loss of CNY 321.81 million, a decline compared to the previous year's loss of CNY 127.94 million[27]. - The basic earnings per share were reported at -CNY 0.497, down from -CNY 0.199 in the previous year[25]. - The weighted average return on net assets was -16.96%, a decrease of 10.91 percentage points from the previous year[26]. - The net cash flow from operating activities was -CNY 61.07 million, an improvement of CNY 29.05 million compared to the previous year[27]. - The gross margin improved to 60%, up from 55% in the previous year, indicating better cost management[17]. - The company achieved operating revenue of CNY 248.15 million in 2024, representing a year-on-year growth of 21.16%[24]. - The company reported a significant increase in operational costs due to the launch of the Lingang Industrial Base, impacting net profit negatively[27]. Research and Development - The company is focusing on enhancing research and development efficiency and expanding into new business areas to improve competitiveness and market penetration[6]. - The company aims to provide a "one-stop" service from laboratory research to commercial production for a more diverse customer base[6]. - R&D expenditure accounted for 19.07% of operating revenue, down from 24.84% in the previous year[26]. - The company has established various technical platforms for drug discovery, preclinical research, clinical production, and other health applications[40]. - The company is investing RMB 300 million in new technology development, focusing on gene therapy and cell therapy innovations[17]. - The company has established a high-throughput sequencing platform and a proteomics platform to support drug development and early diagnosis[128]. - The company has developed a new modality for gene delivery, with ongoing investigations into its features compared to current systems[128]. - The company is focusing on expanding its market presence and enhancing its technical service capabilities in gene therapy vectors[126]. Market Expansion and Strategy - The company is expanding its market presence in Southeast Asia, targeting a 15% market share by the end of the year[17]. - A strategic acquisition of a biotech firm was completed, expected to enhance the company's R&D capabilities and add RMB 500 million in annual revenue[17]. - The company has established a new partnership with a leading research organization to accelerate drug development processes[17]. - The company is committed to expanding its business pipeline by improving the production capabilities of high-quality MSC and NK cells[129]. - The company is actively exploring new emerging markets and potential industries to solidify its leading position in existing business segments[198]. - The company is focusing on strategic partnerships to explore new business areas and enhance its market competitiveness and sustainable development[198]. Operational Challenges - The company is experiencing challenges in order execution prices remaining low due to macroeconomic changes and industry conditions[6]. - The company is experiencing significant operational cost increases due to the full production of the Lingang industrial base, which requires time for capacity release[156]. - The company faces potential risks of continued performance decline and losses if the domestic market recovery is slower than expected and the biopharmaceutical investment environment remains weak, leading to insufficient CDMO orders from CGT clients[146]. - The CDMO market is facing intense competition, with many companies entering the field, leading to lower market prices and increased pressure on service costs, which could impact the company's competitive edge[149]. Corporate Governance and Compliance - The company has not reported any non-operating fund occupation by controlling shareholders or related parties[10]. - The company has received a standard unqualified audit report from Tianjian Accounting Firm[7]. - The company emphasizes a robust IP protection system to safeguard client data and ensure project traceability, enhancing its competitive edge in the CDMO sector[139]. - The company is committed to ESG principles, establishing an ESG working group to promote sustainable development and compliance with regulatory requirements[52]. - The company maintains a strong focus on compliance and timely disclosure of significant operational information to investors[55]. Industry Trends and Insights - The cell and gene therapy industry is currently facing a "growing pains" period, characterized by high growth potential but also significant challenges in funding and technology integration[66]. - The global clinical pipeline for cell and gene therapies is experiencing a growth trend in Phase II and higher clinical trials, despite a decrease in preclinical pipeline numbers[67]. - The Chinese government has introduced multiple policies to support the development of cell and gene therapies, providing clear direction and momentum for the industry[80]. - The demand for compliant and intelligent stem cell storage platforms is increasing to meet future market needs and high industry standards[78]. - The approval of innovative therapies, such as the first CAR-T therapy for specific leukemia indications, highlights the rapid advancement in the field[70]. Financial Management - The company reported a government subsidy of 18.75 million yuan during the reporting period, and any changes in government subsidy policies could negatively affect its operating performance[150]. - The company benefits from a 15% corporate income tax rate as a high-tech enterprise, and any changes in tax policies or loss of qualification could lead to decreased profitability[151]. - The net cash flow from investing activities decreased to -209,030,413.20 RMB from -601,553,350.42 RMB year-on-year, primarily due to the completion of the Lingang Industrial Base construction[177]. - The net cash flow from financing activities was 52,209,018.73 RMB, a decrease of 61.07% compared to 134,119,854.48 RMB in the previous year, mainly due to a reduction in long-term bank loans[177].

一、主要会计数据和财务指标 | 名称 持有数量(万股) | | 占总股本比例 | 增减情况(万 | | --- | --- | --- | --- | | | | (%) | 股) | | 上海檀英投资合伙企业(有限合伙) | 2641.15 | 5.66 | -434.03 | | 上海张江科技创业投资有限公司 | 2320.08 | 4.97 | 不变 | | 浙江华睿盛银创业投资有限公司 | 1967.21 | 4.21 | 不变 | | 上海正心谷投资管理有限公司-上海乐永投资合伙企业 | | | | | (有限合伙) | 1221.22 | 2.62 | -200.69 | | 沈燕飞 | 1056.25 | 2.26 | 不变 | | 上海张江火炬创业投资有限公司 | 882.18 | 1.89 | 不变 | | 诸暨富华产业转型升级基金合伙企业(有限合伙) | 705.29 | 1.51 | 不变 | | 廖伟俭 | 637.94 | 1.37 | 新进 | | 上海晨山投资管理有限公司 | 630.66 | 1.35 | -123.27 | | 苏州盛山潓赢创业投资企业(有限合伙) | 605 ...

和元生物公告，2024年营业收入2.48亿元，同比增长21.16%。归属于上市公司股东的净亏损3.22亿元， 去年同期净亏损1.28亿元。公司2024年度净利润及累计未分配利润均为负值，未满足利润分配条件，拟 不派发现金股利，不送红股，不进行资本公积金转增股本。 ...

4月16日，和元生物今日收盘5.49元，下跌4.19%，最新市净率1.91，总市值35.63亿元。 股东方面，截至2024年9月30日，和元生物股东户数12482户，较上次增加370户，户均持股市值35.28万 元，户均持股数量2.76万股。 序号股票简称PE(TTM)PE(静)市净率总市值(元)11和元生物-10.96-10.961.9135.63亿行业平均 45.0541.013.36141.40亿行业中值46.9735.682.4248.61亿1普瑞眼科-185.6423.202.8062.17亿2何氏眼 科-146.8145.011.4828.60亿3光正眼科-92.66220.167.4720.38亿4迪安诊断-92.2327.771.2185.37亿5南华生 物-81.46-107.1912.1430.20亿6创新医疗-42.79-42.792.2640.20亿7国际医学-32.95-32.033.23117.99亿8嘉和 美康-26.93-26.932.2640.40亿9皓宸医疗-22.04-22.704.7821.42亿10美迪西-11.99-11.991.6137.86亿 来源：金融界 和元 ...

登录新浪财经APP 搜索【信披】查看更多考评等级 证券代码：688238 证券简称：和元生物 公告编号：2025-025 和元生物技术（上海）股份有限公司 关于股份回购实施结果的公告 本公司董事会及全体董事保证本公告内容不存在任何虚假记载、误导性陈述或者重大遗漏，并对其内容 的真实性、准确性和完整性依法承担法律责任。 重要内容提示： （四）本次回购股份使用的资金为公司自有资金及股票回购专项贷款。本次股份回购不会对公司的日常 经营、财务状况和未来发展产生重大影响。本次股份回购完成后，不会导致公司控制权发生变化，回购 后公司股权分布情况符合上市公司的条件，不会影响公司的上市地位。 三、回购期间相关主体买卖股票情况 2025年2月15日，公司首次披露了以集中竞价交易方式回购股份的方案，具体内容详见刊载于上海证券 交易所网站（www.sse.com.cn）的《和元生物技术（上海）股份有限公司关于以集中竞价交易方式回购 股份方案的公告》（公告编号：2025-010）。 ■ 一、回购审批情况和回购方案内容 2025年2月13日，和元生物技术（上海）股份有限公司（以下简称"公司"）召开第三届董事会第十八次 会议，审议通过了 ...

4月11日，和元生物今日收盘5.43元，上涨2.07%，最新市净率1.89，总市值35.24亿元。 截至2024年三季报，共有40家机构持仓和元生物，其中基金40家，合计持股数684.20万股，持股市值 0.34亿元。 和元生物技术(上海)股份有限公司是一家聚焦基因治疗领域的生物科技公司，专注于为基因治疗的基础 研究提供基因治疗载体研制、基因功能研究等CRO服务，以及为基因药物的研发提供IND-CMC药学研 究、临床样品GMP生产等CDMO服务。主要产品有基因治疗CRO、基因治疗CDMO、生物制剂、试 剂。 最新一期业绩显示，2024年三季报，公司实现营业收入1.84亿元，同比34.22%；净利润-189766756.86 元，同比-166.90%，销售毛利率-21.95%。 序号股票简称PE(TTM)PE(静)市净率总市值(元)11和元生物-10.84-10.841.8935.24亿行业平均 46.2841.683.39143.29亿行业中值47.6836.042.5247.82亿1普瑞眼科-193.7324.212.9264.87亿2何氏眼 科-149.0845.701.5029.05亿3迪安诊断-95. ...