北京亿华通科技股份有限公司 董事会审计委员会2024年度对会计师事务所 履行监督职责情况报告 截至2024年末，立信拥有合伙人296名、注册会计师2,498名、从业人员总数 10,021名，签署过证券服务业务审计报告的注册会计师743名。 (二) 聘任会计师事务所履行的程序 公司于2024年6月7日召开第三届董事会第十七会议，以9票同意，0票反对， 0票弃权，审议通过了《关于变更拟聘任会计师事务所的议案》。董事会同意聘任 立信为公司2024年度财务和内部控制审计机构，并经公司2023年年度股东大会审 议通过。 二、 审计委员会履行监督职责的工作情况 北京亿华通科技股份有限公司（以下简称"公司"）聘请立信会计师事务所（特 殊普通合伙）（以下简称"立信"）作为公司2024年度出具审计报告的会计师事务 所。根据《中华人民共和国公司法》《中华人民共和国证券法》《上市公司治理准 则》《国有企业、上市公司选聘会计师事务所管理办法》等规定和要求，公司对 会计师事务所2024年度履职情况进行了评估，具体情况汇报如下： 一、 2024年年审会计师事务所基本情况 (一) 会计师事务所基本情况 立信会计师事务所（特殊普通合伙）（以 ...

二、监事会会议审议情况 (一) 审议通过《关于<2024年年度报告（及摘要）>的议案》 监事会认为：公司严格按照各项法律法规及规章制度的要求规范运作，公司 2024年年度报告的编制和审议程序符合法律法规和《公司章程》的规定，公司2024 年年度报告及其摘要公允、全面、真实地反映了公司年度的财务状况和经营成果， 监事会保证公司2024年年度报告内容的真实性、准确性、完整性，所载资料不存 在虚假记载、误导性陈述或重大遗漏。 具体详见公司在2025年4月29日披露于上海证券交易所（以下简称"上交所"） 证券代码：688339 证券简称：亿华通 公告编号：2025-023 北京亿华通科技股份有限公司 第三届监事会第十八次会议决议公告 本公司监事会及全体监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。 一、监事会会议召开情况 北京亿华通科技股份有限公司（下称"公司"）第三届监事会第十八次会议 于2025年4月28日在公司会议室召开。会议应出席监事3名，实际出席监事3名， 符合《中华人民共和国公司法》（以下简称"《公司法》"）等有关法律、法规 和《公司章 ...

北京亿华通科技股份有限公司 募集资金年度存放与使用情况 2024 年度 信会师报字[2025]第 ZB10930 号 目录 | ⚫ | 鉴证报告 | 第 | 页 | 1 | - | 2 | | --- | --- | --- | --- | --- | --- | --- | | ⚫ | 专项报告 | 第 | 页 | 1 | - | 7 | 关于北京亿华通科技股份有限公司 2024年度募集资金存放与使用情况 专项报告的鉴证报告 信会师报字[2025 ]第ZB10930号 北京亿华通科技股份有限公司全体股东： 我们接受委托，对后附的北京亿华通科技股份有限公司（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）、《上海证券交易所科创板 上市公司自律监管指引第1号——规范运作》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》的相关规定编制募集资 ...

关于北京亿华通科技股份有限公司 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 目 录 1、 专项审计报告 2、 附表 委托单位：北京亿华通科技股份有限公司 审计单位：立信会计师事务所（特殊普通合伙） 联系电话：+86（010）62796418-821 目录 ● 专项报告 第 1 -2 页 第 1 -2 页 汇总表 . 立信会计师事务所(特殊普通合伙) O CHINA SHU LUN PAN CERTIFIED PUBLIC ACCOUNTANTS LI 关于北京亿华通科技股份有限公司 非经营性资金占用及其他关联资金往来情况 的专项报告 信会师报字[2025]第 ZB10929 号 北京亿华通科技股份有限公司全体股东: 我们审计了北京亿华通科技股份有限公司(以下简称"贵公 司")2024年度的财务报表,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和相关财务报表附注,并于 2025 年 4 月 28 日出具了报告号为信会师报字[2025]第 ZB10928 号 的无保留意见审计报告。 贵公司管理层根据 ...

国泰海通证券股份有限公司 关于北京亿华通科技股份有限公司 2024 年度募集资金存放与使用情况的专项核查意见 国泰海通证券股份有限公司（以下简称"国泰海通"或"保荐机构"）作为北京 亿华通科技股份有限公司（以下简称"亿华通"或"公司"）的持续督导机构，持续 督导期已于 2023 年 12 月 31 日届满。鉴于亿华通首次公开发行及以简易程序向 特定对象发行募集资金尚未使用完毕，保荐机构继续就公司剩余募集资金管理及 使用情况继续履行持续督导职责，并根据《证券发行上市保荐业务管理办法》《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》《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》等相关规定，对亿华通 2024 年度募集资金存放与使用情 况进行了审慎核查，具体情况如下： 一、募集资金基本情况 （一）首次公开发行 A 股股票募集资金情况 1、实际募集资金金额、资金到位时间 经中国证券监督管理委员会证监许可〔2020〕1447 号文《关于同意北京亿 华通科技股份有限公司首次公开发行股票注册的批复》，公司向社会公开发行人 民币普通股（A 股 ...

北京亿华通科技股份有限公司 营业收入扣除情况表专项报告 2024 年度 信会师报字[2025]第 ZB10932 号 目录 | ⚫ | 鉴证报告 | 第 | 1 -2 | 页 | | --- | --- | --- | --- | --- | | ⚫ | 营业收入扣除情况表 | 第 | 1 -2 | 页 | 关于北京亿华通科技股份有限公司2024年度 营业收入扣除情况表的鉴证报告 信会师报字[2025 ]第ZB10932号 北京亿华通科技股份有限公司全体股东： 我们审计了北京亿华通科技股份有限公司 (以下简称"贵公 司")2024 年度的财务报表，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和相关财务报表附注，并于 2025 年 4月 28日出具了报告号为信会师报字(2025)第 ZB10928 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 贵公司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。 一、管理层的责任 贵公 ...

北京亿华通科技股份有限公司 内部控制审计报告 2024 年度 信会师报字[2025]第 ZB10931 号 目录 ⚫ 内部控制审计报告 第 1 -2 页 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，我们审计了北京亿华通科技股份有限公司（以下简称亿华通） 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 价其有效性是亿华通董事会的责任。 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，根据内部控制审计结果推测未来内部控制的 有效性具有一定风险。 内部控制审计报告 信会师报字[2025]第 ZB10931 号 北京亿华通科技股份有限公司全体股东： 中国注册会 ...

北京亿华通科技股份有限公司 审计报告及财务报表 二○二四年度 信会师报字[2025]第 ZB10928 号 北京亿华通科技股份有限公司 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 | | --- | --- | --- | | 一、 | 审计报告 | 1-6 | | 二、 | 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表 | 9-12 | | | 财务报表附注 | 1-144 | 审计报告 信会师报字[2025]第 ZB10928 号 北京亿华通科技股份有限公司全体股东： 一、 审计意见 我们审计了北京亿华通科技股份有限公司（以下简称亿华通）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 ...

Financial Performance - The company's operating revenue for Q1 2025 was ¥10,526,272.58, representing a decrease of 19.92% compared to the same period last year[4] - The net profit attributable to shareholders was -¥93,008,005.78, showing a slight increase in loss compared to -¥91,204,404.13 in the previous year[4] - The basic and diluted earnings per share were both -¥0.40, compared to -¥0.55 in the same period last year[5] - Total operating revenue for Q1 2025 was CNY 10,526,272.58, a decrease of 20% compared to CNY 13,143,998.29 in Q1 2024[18] - Net loss for Q1 2025 was CNY 114,559,560.15, compared to a net loss of CNY 105,373,005.48 in Q1 2024, indicating an increase in losses of about 8.3%[19] - Total comprehensive loss attributable to shareholders of the parent company was CNY 93,008,005.78 in Q1 2025, compared to CNY 91,204,404.13 in Q1 2024[19] Research and Development - Research and development (R&D) expenses totaled ¥17,278,538.51, a significant decrease of 47.61% year-on-year[4] - The ratio of R&D expenses to operating revenue was 164.15%, down from 250.90% in the previous year, indicating a reduction in R&D intensity[4] - Research and development expenses decreased to CNY 12,539,215.39 in Q1 2025 from CNY 23,397,306.09 in Q1 2024, a reduction of approximately 46.6%[18] Cash Flow and Liquidity - The net cash flow from operating activities was -¥88,279,579.38, indicating continued cash outflow from operations[5] - Cash flow from operating activities for Q1 2025 was negative CNY 88,279,579.38, compared to negative CNY 79,890,325.92 in Q1 2024, indicating a worsening cash flow situation[22] - Cash inflow from operating activities totaled CNY 57,174,288.95 in Q1 2025, down from CNY 89,453,879.93 in Q1 2024, a decline of about 36%[22] - The company's cash and cash equivalents decreased to RMB 532,947,465.71 from RMB 722,234,518.26, reflecting a decline of about 26.3%[15] - The ending balance of cash and cash equivalents was $526,919,632.70, down from $719,392,973.65 at the beginning of the period[23] Assets and Liabilities - The total assets at the end of the reporting period were ¥4,505,389,738.70, a decrease of 5.72% from the end of the previous year[4] - The equity attributable to shareholders was ¥2,468,384,271.64, down 3.62% from the previous year-end[4] - The company reported a net loss of RMB 1,037,297,564.33 as of March 31, 2025, compared to a net loss of RMB 944,289,558.55 at the end of 2024[17] - Total current liabilities decreased to RMB 1,600,311,891.46 from RMB 1,754,569,233.81, a reduction of approximately 8.8%[17] - The company's total equity decreased to RMB 2,729,208,595.31 from RMB 2,843,344,378.21, indicating a decline of about 4%[17] - The company’s long-term equity investments decreased to RMB 262,721,728.04 from RMB 283,798,699.12, a reduction of approximately 7.4%[16] - The company’s total non-current liabilities decreased to RMB 175,869,251.93 from RMB 181,055,251.09, a decline of about 2.9%[17] Government Support and Investments - The company received government subsidies amounting to ¥6,026,768.85, which positively impacted the non-recurring gains[7] - The company plans to acquire 100% equity of Danzhou Xuyang Hydrogen Energy Co., Ltd. through a share issuance and raise supporting funds not exceeding 100% of the transaction price[13] Management and Future Plans - The company plans to implement new accounting standards starting in 2025, which may affect future financial reporting[24] - The company’s management team includes Zhang Guoqiang as the responsible person and Song Haiying as the accounting supervisor[23]

Financial Performance - The company reported a revenue of 366.67 million yuan for the fiscal year 2024, with a net loss attributable to shareholders of 456.43 million yuan, representing an increase in loss of 213.23 million yuan year-on-year [3]. - The company has not achieved profitability since its listing, and the net loss for the period was primarily due to the early-stage industrialization of the fuel cell industry and increased competition leading to a decline in gross margin [4]. - The company's operating revenue for 2023 was CNY 36,667.14 million, a decrease of 54.21% compared to the previous year [23]. - The net profit attributable to shareholders of the listed company for 2023 was a loss of CNY 45,643.29 million, compared to a loss of CNY 24,320.37 million in 2022 [23]. - The net cash flow from operating activities for 2023 was a negative CNY 1,862.38 million, indicating a significant decline in cash generation [23]. - The net profit attributable to shareholders after deducting non-recurring gains and losses was a loss of CNY 54,275.70 million in 2023 [23]. - The company reported a basic and diluted earnings per share of -1.97 CNY, a decrease of 33.13% compared to the same period last year [24]. - The weighted average return on equity was -16.19%, down 8.26 percentage points year-on-year [24]. - The gross margin for the main product, fuel cell systems, was 11.70%, a decrease of 21.19 percentage points compared to the previous year [80]. Cash Flow and Working Capital - Operating cash flow remains negative, largely due to high accounts receivable and inventory levels, which consume significant working capital [5]. - The company faces risks related to ongoing negative operating cash flow, which may lead to insufficient working capital if financing channels are not effectively expanded [5]. - The accounts receivable balance at the end of the reporting period was 219,558.09 million yuan, indicating potential cash flow issues [85]. - The company is experiencing increased pressure on cash flow due to the long collection cycle of accounts receivable, which is exacerbated by the current market conditions [85]. - The net cash flow from operating activities improved by CNY 54,201,430.00, with customer payment amounts increasing by 68.20% and daily operating cash outflows decreasing by 24.86% [93]. Research and Development - Research and development expenses accounted for 37.99% of operating revenue, an increase of 16.68 percentage points from the previous year [24]. - The total R&D investment for the year was approximately ¥139.31 million, a decrease of 18.37% compared to the previous year, primarily due to reduced research in new fields [59]. - The proportion of R&D investment to operating income increased significantly to 37.99%, up from 21.31% in the previous year, indicating a stronger focus on R&D relative to revenue [59]. - The company emphasized ongoing investment in R&D and technology innovation to enhance product performance and reliability [36]. - The company achieved a total of 126 new intellectual property rights, including 55 invention patents and 57 utility model patents, contributing to a cumulative total of 1,246 rights [57]. Market Position and Strategy - The company operates in the fuel cell vehicle sector, focusing on hydrogen fuel cell technology [14]. - The fuel cell industry is still in its early development phase, and the company is under pressure to secure sufficient orders to achieve economies of scale necessary for profitability [4]. - The company has maintained its core technologies, focusing on advanced fuel cell systems and hybrid power systems, which enhance energy management and efficiency [54]. - The company aims to become a global leader in hydrogen fuel cell technology, contributing to China's carbon peak and carbon neutrality goals [141]. - The company plans to expand its customer base and regional coverage, targeting commercial heavy-duty applications to increase market share [142]. Corporate Governance - There are no special arrangements for corporate governance or significant violations in decision-making procedures reported [9]. - The company maintains independent operations without interference from the controlling shareholder, ensuring no misuse of company funds or assets [158]. - The company strictly adheres to information disclosure regulations, ensuring timely and accurate communication with shareholders through designated media [159]. - The board of directors consists of 9 members, including 4 independent directors, and held 7 board meetings during the reporting period [155]. - The company is committed to continuous improvement of corporate governance in line with regulatory requirements, aiming for sustainable development [162]. Risks and Challenges - The company has acknowledged the risk of continued losses if market demand does not meet expectations or if competition intensifies further [4]. - The company faces risks related to high customer concentration, which may impact its independent operational sustainability [79]. - The company is facing risks related to fuel cell vehicle subsidy policies, which could adversely affect its fuel cell system business if there are changes in government support [88]. - The company has not proposed any cash profit distribution plans despite having positive distributable profits for shareholders [195]. Investments and Future Plans - The company plans to implement refined management practices to reduce unit product costs and aims to integrate upstream hydrogen supply to enhance competitiveness and risk resilience [4]. - The company plans to strengthen strategic cooperation with upstream enterprises in the industrial chain to achieve integrated development in hydrogen energy applications [151]. - Future investments will continue in core R&D areas to drive technological upgrades and product innovation [68]. - The company aims to enhance R&D capabilities and improve supply chain efficiency to mitigate risks associated with market competition and operational costs [75].