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].

北京亿华通科技股份有限公司 2024 年度独立非执行董事述职报告 作为北京亿华通科技股份有限公司（以下简称"公司"或"本公司"）的独 立非执行董事，2024 年度任职期间，本人严格按照《中华人民共和国公司法》《中 华人民共和国证券法》《上海证券交易所科创板股票上市规则》《上市公司治理准 则》《上市公司独立董事管理办法》等法律规定、规范性文件以及《北京亿华通 科技股份有限公司章程》（以下简称"《公司章程》"）《北京亿华通科技股份有限 公司独立非执行董事工作制度》（以下简称"《独立非执行董事工作制度》"）等有 关规定和要求，忠实、勤勉、尽责地履行独立非执行董事职责和义务，审慎地行 使公司和股东所赋予的权利，切实发挥独立非执行董事的作用，有效维护了公司 整体利益以及全体股东尤其是中小股东的合法权益。现将本人 2024 年度履行独 立非执行董事职责情况汇报如下： 一、独立非执行董事基本情况 （一）个人工作履历、专业背景以及兼职情况 二、独立非执行董事 2024 年度履职概况 （一）参加董事会及股东大会情况 报告期内，公司共召开 7 次董事会，本人没有缺席或连续两次未亲自参加会 议的情况发生，公司共召开 2 次股东大会 ...

北京亿华通科技股份有限公司 2024 年度独立非执行董事述职报告 作为北京亿华通科技股份有限公司（以下简称"公司"或"本公司"）的独 立非执行董事，2024 年度任职期间，本人严格按照《中华人民共和国公司法》《中 华人民共和国证券法》《上海证券交易所科创板股票上市规则》《上市公司治理准 则》《上市公司独立董事管理办法》等法律规定、规范性文件以及《北京亿华通 科技股份有限公司章程》（以下简称"《公司章程》"）《北京亿华通科技股份有限 公司独立非执行董事工作制度》（以下简称"《独立非执行董事工作制度》"）等有 关规定和要求，忠实、勤勉、尽责地履行独立非执行董事职责和义务，审慎地行 使公司和股东所赋予的权利，切实发挥独立非执行董事的作用，有效维护了公司 整体利益以及全体股东尤其是中小股东的合法权益。现将本人 2024 年度履行独 立非执行董事职责情况汇报如下： 一、独立非执行董事基本情况 （一）个人工作履历、专业背景以及兼职情况 刘小诗，1955 年出生，中国国籍，无境外永久居留权，1976 年 8 月获得中 国石油大学（前身为华东石油学院）化工专业学士学位，1986 年 8 月及 1987 年 12 月先后获得美 ...

北京亿华通科技股份有限公司 2024 年度独立非执行董事述职报告 作为北京亿华通科技股份有限公司（以下简称"公司"或"本公司"）的独 立非执行董事，2024 年度任职期间，本人严格按照《中华人民共和国公司法》《中 华人民共和国证券法》《上海证券交易所科创板股票上市规则》《上市公司治理准 则》《上市公司独立董事管理办法》等法律规定、规范性文件以及《北京亿华通 科技股份有限公司章程》（以下简称"《公司章程》"）《北京亿华通科技股份有限 公司独立非执行董事工作制度》（以下简称"《独立非执行董事工作制度》"）等有 关规定和要求，忠实、勤勉、尽责地履行独立非执行董事职责和义务，审慎地行 使公司和股东所赋予的权利，切实发挥独立非执行董事的作用，有效维护了公司 整体利益以及全体股东尤其是中小股东的合法权益。现将本人 2024 年度履行独 立非执行董事职责情况汇报如下： 一、独立非执行董事基本情况 （一）个人工作履历、专业背景以及兼职情况 李志杰，1972 年出生，中国国籍，无境外永久居留权，中国人民大学财务 与金融专业博士。1999 年至 2008 年，任中国邮电电信总局及中国电信集团公司 处长、集团资金调度中心主任；20 ...

北京亿华通科技股份有限公司 董事会对独立非执行董事独立性自查情况的专项报告 一、 独立非执行董事独立性自查情况 北京亿华通科技股份有限公司（以下简称"公司"）现有独立非执行董事4 人，分别为刘小诗先生、纪雪洪先生、陈素权先生、李志杰先生。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》相关规定，公司独立非执行 董事对自身的独立性情况进行了自查，并将自查情况提交了董事会。自查结果显 示，公司独立非执行董事均符合《上市公司独立董事管理办法》对独立性的相关 要求，与公司以及公司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，能够独立履行职责，不受公司及其主要股东、实际控制人等单 位或个人的影响。 二、 董事会对独立非执行董事独立性情况的评估意见 经核查独立非执行董事刘小诗先生、纪雪洪先生、陈素权先生、李志杰先生 的任职经历以及签署的相关自查文件，董事会确认上述人员均未在公司担任除独 立非执行董事、董事会专门委员会委员以外的任何职务,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 ...

北京亿华通科技股份有限公司 2024 年度独立非执行董事述职报告 作为北京亿华通科技股份有限公司（以下简称"公司"或"本公司"）的独 立非执行董事，2024 年度任职期间，本人严格按照《中华人民共和国公司法》《中 华人民共和国证券法》《上海证券交易所科创板股票上市规则》《上市公司治理准 则》《上市公司独立董事管理办法》等法律规定、规范性文件以及《北京亿华通 科技股份有限公司章程》（以下简称"《公司章程》"）《北京亿华通科技股份有限 公司独立非执行董事工作制度》（以下简称"《独立非执行董事工作制度》"）等有 关规定和要求，忠实、勤勉、尽责地履行独立非执行董事职责和义务，审慎地行 使公司和股东所赋予的权利，切实发挥独立非执行董事的作用，有效维护了公司 整体利益以及全体股东尤其是中小股东的合法权益。现将本人 2024 年度履行独 立非执行董事职责情况汇报如下： 一、独立非执行董事基本情况 （一）个人工作履历、专业背景以及兼职情况 纪雪洪，1978 年出生，中国国籍，无境外永久居留权，1999 年 6 月及 2002 年 6 月分别取得华中师范大学房地产管理学学士学位及湖北省社会科学院企业 管理硕士学位，2005 年 ...

亿华通-U688339 时间: 2025年4月25日星期五 38.31分综合得分 偏弱 趋势方向 主力成本分析 20.23 元 当日主力成本 20.48 元 5日主力成本 21.05 元 20日主力成本 过去一年内该股 涨停 0次 跌停 0 次 北向资金数据 22.75 元 60日主力成本 周期内涨跌停 | 持股量75.27万股 | 占流通比0.47% | | --- | --- | | 昨日净买入-37.01万股 | 昨日增仓比-0.232% | | 5日增仓比-0.311% | 20日增仓比-0.096% | 技术面分析 20.74 短期压力位 20.32 短期支撑位 23.88 中期压力位 19.42 中期支撑位 股价跌破短期支撑位，短线观望为宜； 目前中期趋势不慎明朗，静待主力资金选择方向 K线形态 ★光脚阴线★ 下跌信号 ★三只乌鸦★ 可能见顶回落 资金流数据 2025年04月25日的资金流向数据方面 | 主力资金净流出98.77万元 | | --- | | 占总成交额-3% | | 超大单净流入0.00元 | | 大单净流出98.77万元 | | 散户资金净流入46.35万 | 关联行业/概念板块 ...