关于深圳市海王生物工程股份有限公司 非经营性资金占用及其他关联 资金往来的专项说明 致同会计师事务所 (特殊普通合伙) 目 关于深圳市海王生物工程股份有限公司非经营性资金占用及其他 1-2 关联资金往来的专项说明 深圳市海王生物工程股份有限公司 2024 年度非经营性资金占用及 1-5 其他关联资金往来情况汇总表 Grant Thornton 中日 关于深圳市海王生物工程股份有限公司 非经营性资金占用及其他关联资金往来的专项说明 致同专字（2025）第 441A011523 号 深圳市海王生物工程股份有限公司全体股东: 我们接受深圳市海王生物工程股份有限公司（以下简称海王生物公司） 委托，根据中国注册会计师执业准则审计了海王生物公司 2024年 12月 31 日 的合并及公司资产负债表,2024年度合并及公司利润表、合并及公司现金流 量表、合并及公司股东权益变动表和财务报表附注,并出具了致同审字（2025） 第 441A019948 号无保留意见审计报告。 根据《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》等有关规定,海王生物公司编制了本专项说明所附的深圳市海王生 物工程股份有限公司 ...

nt Thornton 广场5号 邮编 10000 关于深圳市海王生物工程股份有限公司 2024年度上期内部控制审计报告强调事项 在本期消除的专项说明 致同专字(2025) 第 441A011526 号 深圳市海王生物工程股份有限公司全体股东: 关于深圳市海王生物工程股份有限公司 2024 年度上期内部控制强调事项 在本期消除的专项说明 致同会计师事务所（特殊普通合伙） the first 二、消除上期非标事项的具体措施 我们接受委托,对深圳市海王生物工程股份有限公司（简称海王生物公 司）2024年 12月 31日的财务报告内部控制有效性进行审计,并于 2025年 4 月 27日出具了内部控制审计报告(致同审字(2025)第 441A019949号）。我 们的审计是依据《企业内部控制审计指引》及中国注册会计师执业准则进行 的。 根据中国证券监督管理委员会《监管规则适用指引 -- 审计类第 1 号》 的相关要求,我们对消除上期非标事项说明如下: 一、上期非标事项的具体内容 致同会计师事务所(特殊普通合伙)于2024年4月29日出具的《内部控 制审计报告》（致同审字（2024）第 441A018085 号）中强调 ...

深圳市海王生物工程股份有限公司 二〇二四年度 审计报告 致同会计师事务所（特殊普通合伙） the first 目 录 | 审计报告 | 1-6 | | --- | --- | | 合并及公司资产负债表 | 1-2 | | 合并及公司利润表 | 3 | | 合并及公司现金流量表 | 4 | | 合并及公司股东权益变动表 | 5-8 | | 财务报表附注 | 9-131 | 审计报告 致同审字(2025)第 441A019948 号 深圳市海王生物工程股份有限公司全体股东: 一、审计意见 我们审计了深圳市海王生物工程股份有限公司(以下简称海王生物公司) 财务报表,包括 2024年 12月 31日的合并及公司资产负债表,2024年度的合并 及公司利润表、合并及公司现金流量表、合并及公司股东权益变动表以及相 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，公允反映了海王生物公司 2024年 12月 31日的合并及公司财务状况以及 2024年度的合并及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 ...

2024 年度独立董事述职报告（张华） 深圳市海王生物工程股份有限公司 2024年度独立董事述职报告（张华） 作为深圳市海王生物工程股份有限公司（以下简称"公司"）的独立董事，在 2024年度，本人严格按照《公司法》《上市公司独立董事管理办法》《公司章程》 《独立董事工作制度》等相关规定，恪尽职守、勤勉尽责，积极出席相关会议， 认真审议董事局各项议案，全面关注公司的发展状况，切实维护了公司和股东， 尤其是中小股东的利益。现将2024年度本人履行独立董事职责的情况汇报如下： 一、独立董事基本情况 张华，男，1962年1月生，中共党员，无境外永久居留权，毕业于哈尔滨工 业大学电子物理与器件专业，工学硕士学位。曾任哈尔滨工业大学科研处科员、 科长（副）、处长（副）、校长助理，深圳国际技术创新研究院院长，深圳航天 科技创新研究院任院长兼党委书记，深圳市杰恩创意设计股份有限公司独立董事 等。现任深圳市格灵精睿视觉有限公司、深圳烯创先进材料研究院有限公司董事 长及深圳市格灵人工智能与机器人研究院有限公司董事长，深圳市深迹新技术有 限公司、深圳清鹏智能有限公司及深圳市华瀛管理咨询有限公司执行董事，深圳 君盛润石天使创业投资 ...

2024 年度独立董事述职报告（王焕军） 深圳市海王生物工程股份有限公司 2024年度独立董事述职报告（王焕军） 作为深圳市海王生物工程股份有限公司（以下简称"公司"）的独立董事，在 2024年度，本人严格按照《公司法》《上市公司独立董事管理办法》《公司章程》 《独立董事工作制度》等相关规定，恪尽职守、勤勉尽责，积极出席相关会议， 认真审议董事局各项议案，全面关注公司的发展状况，切实维护了公司和股东， 尤其是中小股东的利益。现将2024年度本人履行独立董事职责的情况汇报如下： 一、独立董事基本情况 王焕军，男，1977年1月出生，中共党员，无境外永久居留权，南开大学经 济学硕士，拥有高级会计师职称、中国注册会计师、注册税务师等专业资格。曾 任天健会计师事务所部门经理助理，现任中兴财光华会计师事务所(特殊普通合 伙)合伙人、浙江分所负责人，兼任浙江争光实业股份有限公司非独立董事、灵 幻企业管理咨询(杭州)有限公司监事等职，2022年10月起任公司独立董事。 本人任职情况符合相关法律法规和公司内部制度中对独立董事独立性的要 求。在2024年度任职期间恪尽职守，忠实履职，本人未在公司担任除独立董事以 外的任何职务； ...

2024 年度独立董事述职报告（张巍松） 深圳市海王生物工程股份有限公司 2024年度独立董事述职报告（张巍松） 作为深圳市海王生物工程股份有限公司（以下简称"公司"）的独立董事，在 2024年度，本人严格按照《公司法》《上市公司独立董事管理办法》《公司章程》 《独立董事工作制度》等相关规定，恪尽职守、勤勉尽责，积极出席相关会议， 认真审议董事局各项议案，全面关注公司的发展状况，切实维护了公司和股东， 尤其是中小股东的利益。现将2024年度本人履行独立董事职责的情况汇报如下： 一、独立董事基本情况 张巍松，男，1973年12月出生，无境外永久居留权，深圳大学法学学士，执 业律师。2010年至2023年11月在广东星辰律师事务所任高级合伙人，2023年11 月至今在北京浩天（深圳）律师事务所任高级合伙人。现任公司独立董事。 本人任职情况符合相关法律法规和公司内部制度中对独立董事独立性的要 求。在2024年度任职期间恪尽职守，忠实履职，本人未在公司担任除独立董事以 外的任何职务；本人及主要亲属均不属于公司主要股东，均未在公司主要股东及 其附属单位担任任何职务；不属于与本公司及控股股东、实际控制人或其附属企 业有重 ...

Financial Performance - The company's operating revenue for 2024 was ¥30.32 billion, a decrease of 16.75% compared to ¥36.42 billion in 2023[6]. - The net profit attributable to shareholders was -¥1.19 billion, an improvement of 29.38% from -¥1.69 billion in the previous year[6]. - The cash flow from operating activities showed a significant increase, reaching ¥39.54 million, compared to -¥410.19 million in 2023, marking a 109.64% improvement[6]. - The total assets at the end of 2024 were ¥28.80 billion, down 10.85% from ¥32.30 billion at the end of 2023[6]. - The net assets attributable to shareholders decreased by 40.22% to ¥1.80 billion from ¥3.00 billion in 2023[6]. - The company reported a basic and diluted earnings per share of -¥0.4536, an improvement of 29.38% from -¥0.6423 in 2023[6]. - The company reported a net profit attributable to shareholders of approximately CNY -1.193 billion, mainly due to significant goodwill and accounts receivable impairments[43]. - The total operating revenue for 2024 was approximately ¥30.32 billion, a decrease of 16.75% compared to ¥36.42 billion in 2023[71]. - The pharmaceutical commercial circulation segment generated ¥20.06 billion, accounting for 66.15% of total revenue, down 14.89% from ¥23.57 billion in 2023[71]. - The medical device segment reported revenue of ¥9.59 billion, representing 31.63% of total revenue, a decline of 21.27% from ¥12.18 billion in 2023[71]. Business Strategy and Development - The company is focusing on cost control and efficiency improvements in response to ongoing price pressures in the pharmaceutical market[31]. - The company aims to enhance its medical device business through the establishment of Haiwang Medical Technology Co., Ltd., focusing on resource integration and business line expansion[47]. - The company is actively exploring business model upgrades through digitalization and supply chain value-added services to enhance customer loyalty[48]. - The company aims to integrate and upgrade medical device resources, focusing on domestic substitution and full industry chain layout, leveraging partnerships with international giants like Boston Scientific and Johnson & Johnson[102]. - The company is accelerating the transformation towards a "research-manufacturing-sales" full industry chain model, enhancing supply chain localization and product quality[103]. - The company plans to optimize its pharmaceutical distribution business by reducing low-margin drug operations and shifting resources towards high-margin medical device sales, targeting a steady growth in traditional quality business while eliminating ineffective operations[112]. - The company intends to accelerate the integration of its medical device business across various regions, enhancing overall coordination and competitiveness in the market[113]. Research and Development - The R&D team consists of 228 members, having completed over 30 postdoctoral research projects, focusing on major diseases such as cancer and cardiovascular diseases[55]. - The company has 25 invention patents and has passed consistency evaluations for 5 generic drug varieties, with ongoing evaluations for multiple other products[52]. - The company completed high-dose pharmacokinetic testing for HW130, a drug for chemotherapy enhancement, which is expected to reduce clinical development risks[83]. - The company is advancing its innovative drug development, with significant progress in clinical trials for projects like NEP018 and HW130, and is actively pursuing patent applications[109]. Governance and Compliance - The company emphasizes the importance of managing accounts receivable, aiming to reduce overdue accounts and improve cash flow efficiency by 2025[125]. - The company has established a management team led by the CFO to ensure timely reconciliation and collection of accounts receivable, with a focus on minimizing bad debt risks[125]. - The company is committed to enhancing its governance structure and ensuring compliance with legal requirements, maintaining a transparent operation[131]. - The company has a robust governance structure that aligns with legal and regulatory requirements, with no significant discrepancies noted[135]. - The company has established a clear framework for internal control, with no significant deficiencies reported[200]. Shareholder Engagement - The company has held five shareholder meetings during the reporting period, ensuring equal treatment of all shareholders[132]. - The participation rates for the extraordinary general meetings indicate a consistent level of shareholder engagement throughout the year[139]. - The company has received recognition and support from investors for its proactive communication regarding its development and financial health[135]. Market Trends and Industry Outlook - The contribution of consumption to economic growth increased to 44.5%, indicating a positive trend for the pharmaceutical and healthcare industry[30]. - The government has implemented policies to enhance compliance in the pharmaceutical sector, which is expected to support the industry's healthy development[31]. - The national pharmaceutical distribution market sales scale reached CNY 2.9304 trillion, with a year-on-year growth of 7.5% after excluding non-comparable factors[35]. Employee and Operational Insights - The total number of employees at the end of the reporting period was 8,264, with 3,732 in sales and 571 in production[180][181]. - The company has implemented a stock incentive plan, granting 13,146,000 shares of restricted stock to 264 incentive targets[188]. - The company has actively organized employee training programs to enhance overall employee quality and efficiency[183]. Financial Management - The company is actively optimizing its capital structure and improving fund management to enhance the efficiency and effectiveness of capital usage[124]. - The company has established a financial sharing system with 96 subsidiaries online by the end of the reporting period, enhancing financial digital transformation[68]. - The company has implemented a performance bonus scheme for senior management based on operational performance and KPI assessments[166].

Financial Performance - The company's revenue for Q1 2025 was ¥7,375,593,948.22, representing a decrease of 8.81% compared to ¥8,087,937,989.71 in the same period last year[5] - Net profit attributable to shareholders was ¥23,715,783.03, down 44.38% from ¥42,641,426.53 year-on-year[5] - The net profit after deducting non-recurring gains and losses was -¥74,743,595.07, a decline of 257.78% compared to ¥47,372,296.28 in the previous year[5] - Basic and diluted earnings per share were both ¥0.0090, down 44.44% from ¥0.0162 year-on-year[5] - Total operating revenue for the current period is ¥7,375,593,948.22, a decrease of 8.8% from ¥8,087,937,989.71 in the previous period[17] - Net profit for the current period is ¥52,955,598.60, down 23.5% from ¥69,171,556.13 in the previous period[18] - Total comprehensive income for the period was CNY 52,955,598.60, a decrease from CNY 69,171,556.13 in the previous period[19] - Net income attributable to the parent company was CNY 23,715,783.03, down from CNY 42,641,426.53 year-over-year[19] Cash Flow and Assets - The company's cash flow from operating activities was ¥47,431,311.19, a decrease of 16.43% from ¥56,755,485.31 in the same period last year[5] - Cash inflows from operating activities totaled CNY 8,409,891,136.83, a decline from CNY 9,411,431,958.97[19] - Cash outflows from operating activities were CNY 8,362,459,825.64, compared to CNY 9,354,676,473.66 in the previous period[19] - Net cash flow from operating activities was CNY 47,431,311.19, down from CNY 56,755,485.31[19] - Cash and cash equivalents decreased to CNY 3,275,636,071.84 from CNY 3,456,273,633.71[14] - The ending balance of cash and cash equivalents was CNY 984,880,498.93, down from CNY 1,102,450,212.12[20] - The company reported a total current assets of CNY 25,757,120,262.87, a slight decrease from CNY 25,834,823,219.04 at the beginning of the period[14] - The company's total assets amount to ¥28,603,975,902.91, slightly down from ¥28,798,320,164.17[16] - Total liabilities decreased to ¥25,674,501,567.09 from ¥25,954,556,650.61, a reduction of 1.1%[16] Shareholder Information - The number of ordinary shareholders at the end of the reporting period was 126,898[10] - The controlling shareholder changed to Silk Spun Group, which now holds 12% of the company's shares[12] - The company has a total of 1,216,445,128 shares held by Shenzhen Haiwang Group, the largest shareholder[11] Strategic Initiatives - The company plans to issue up to 620,000,000 shares to specific investors, pending regulatory approval[13] - The company signed a cooperation agreement with Silk Spun Group, indicating potential strategic partnerships[12] - The company plans to focus on market expansion and new product development in the upcoming quarters[18] Non-Recurring Items and Investments - Non-recurring gains and losses totaled ¥98,459,378.10, primarily from the disposal of subsidiaries[6] - Investment income increased by 1290.07% year-on-year, mainly due to gains from the disposal of subsidiaries[8] - The company's long-term equity investments remained stable at CNY 193,571,404.87[14] - The company reported an investment income of ¥95,295,953.60, compared to a loss of ¥8,007,570.45 in the previous period[17] Operating Costs and Expenses - Total operating costs decreased to ¥7,352,946,262.98 from ¥7,981,269,889.39, reflecting a reduction of 7.8%[17] - Research and development expenses increased to ¥11,250,327.04 from ¥10,122,756.35, indicating a rise of 11.2%[17] Audit and Compliance - The first quarter report was not audited[21] - The company is committed to timely information disclosure regarding major events as per regulatory requirements[13]

证券代码：000078 证券简称：海王生物 公告编号：2025-029 本次会计政策变更是公司根据中华人民共和国财政部（以下简称"财政部"） 相关规定进行的相应变更，不会对上市公司营业收入、净利润、净资产等财务成 果产生重大影响。 深圳市海王生物工程股份有限公司 关于会计政策变更的公告 本公司及董事局全体成员保证信息披露的内容真实、准确、完整，没有虚假记载、误导 性陈述或重大遗漏。 特别提示： 一、会计政策变更的原因以及时间 2023 年 10 月，财政部发布《企业会计准则解释第 17 号》（财会〔2023〕 21 号），规定了"关于流动负债与非流动负债的划分"、"关于供应商融资安 排的披露"、"关于售后租回交易的会计处理"的相关内容，该解释规定自 2024 年 1 月 1 日起施行。2024 年 12 月，财政部发布《企业会计准则解释第 18 号》 （财会〔2024〕24 号），规定对于不属于单项履约义务的保证类质量保证，应 当按照《企业会计准 则第 13 号—或有事项》有关规定，按确定的预计负债金额， 借记"主营业务成本"、"其他业务成本"等科目，贷记"预计负债"科目，该 解释规定自印发之日起施行，允许企 ...