w 关于中润资源投资股份有限公司 2024 年度营业收入扣除情况的 专项核查意见 华兴专字[2025]25004280041 号 华兴会计师事务所（特殊普通合伙） 关于中润资源投资股份有限公司 2024 年度营业收入扣除情况的专项核查意见 华兴专字[2025]25004280041 号 中润资源投资股份有限公司全体股东： 我们接受委托，按照中国注册会计师审计准则审计了中润资源投资股份 有限公司(以下简称中润资源) 2024 年度财务报表，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， 并于 2025 年 4 月 27 日出具了华兴审字[2025]25004280015 号无保留意见的审 计报告。在此基础上，对后附的中润资源管理层编制的《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")进行了专项核查。 一、管理层的责任 根据《深圳证券交易所股票上市规则》及《及深圳证券交易所上市公司 自律监管指南第 1 号—业务办理》（以下简称上市规则）相关规定，中润资源 编 ...

中信建投证券股份有限公司 关于中润资源投资股份有限公司 2024 年度内部控制自我评价报告的核查意见 中信建投证券股份有限公司（以下简称"中信建投证券"或"独立财务顾问"）作为中 润资源投资股份有限公司（以下简称"中润资源""上市公司"或"公司"）2023 年重大资产 置换的独立财务顾问，根据《上市公司重大资产重组管理办法》《深圳证券交易所上市 公司自律监管指引第 1 号——主板上市公司规范运作》等文件的要求，对《中润资源投 资股份有限公司 2024 年度内部控制自我评价报告》进行了审慎核查，并发表本核查意 见，具体情况如下： 一、独立财务顾问进行的核查工作 独立财务顾问指派担任上市公司持续督导工作的独立财务顾问主办人、持续督导专 员查阅上市公司内部控制制度、三会文件、内部控制自我评价报告、内部控制审计报告 等，对上市公司内部审计人员、董事、高级管理人员、会计师等进行访谈或沟通，在对 上市公司内部控制的完整性、合理性及有效性进行合理评价基础上，对上市公司董事会 出具的内部控制自我评价报告进行了核查。 二、上市公司内部控制评价结论 根据公司财务报告内部控制重大缺陷的认定情况，于内部控制评价报告基准日，不 存在财 ...

Corporate Governance and Management Changes - The company’s legal representative is Tang Lei, and the accounting work is overseen by Yang Limin[13]. - The company has a dedicated investor relations team, with contact details provided for inquiries[14]. - The company has established independent financial departments and decision-making systems[85]. - The company has improved its internal control systems and established anti-fraud and public opinion management systems[82]. - The company actively engages in investor relations management to enhance communication with investors[82]. - The company has a structured board with specialized committees to provide scientific and professional advice for decision-making[81]. - 毛德宝 resigned as the company's director and general manager on April 19, 2024, due to personal reasons[90]. - Yi Tai'an was dismissed from the position of vice president on June 30, 2024, for personal reasons[90]. - Li Jiangwu, Wang Fei, and Sun Tieming resigned from the board of directors on February 5, 2025, due to personal and work-related reasons[90]. - Zhang Guoming resigned as vice president on February 6, 2025, due to work-related reasons[90]. - Zheng Yuzhi was dismissed from the position of financial director on February 6, 2025, due to work-related reasons[90]. - Tang Lei was appointed as the new general manager on February 7, 2025, following the resignation of previous executives[92]. - Sun Yingxiang was appointed as vice president on February 7, 2025, after the management restructuring[92]. - Yang Limin was appointed as the new financial director on February 7, 2025, as part of the management changes[92]. - Ong Zhanbin and Jiang Guipeng were elected as directors on February 25, 2025, during the board restructuring[92]. - Zheng Yuzhi resigned as chairman on February 25, 2025, but continued to serve as a director[92]. Financial Performance and Revenue - The company's operating revenue for 2024 was ¥333,212,837.61, an increase of 17.17% compared to ¥284,375,485.72 in 2023[19]. - The net profit attributable to shareholders for 2024 was -¥127,428,018.66, a significant decrease of 2,009.99% from ¥6,671,671.01 in 2023[19]. - The cash flow from operating activities improved to ¥37,906,455.59 in 2024, a 336.03% increase from -¥16,060,081.72 in 2023[20]. - The total assets at the end of 2024 were ¥2,522,764,227.75, reflecting a 9.85% increase from ¥2,296,588,746.85 at the end of 2023[20]. - The company's net assets decreased by 21.39% to ¥529,407,519.19 at the end of 2024 from ¥673,447,167.57 at the end of 2023[20]. - The weighted average return on equity for 2024 was -21.19%, down from 1.01% in 2023[20]. - The mining sector accounted for 98.54% of the total revenue, with gold sales contributing CNY 328,347.47 million, a 36.22% increase from the previous year[42]. - The company's total operating costs decreased by 7.39% to ¥243,309,507.86, with significant reductions in raw materials and energy costs by 23.29% and 33.81% respectively[48]. - The company reported a total revenue of CNY 33,321.28 million for the reporting period, representing a year-on-year growth of 17.17%[36]. Mining Operations and Production - The company's main business involves gold mining, exploration, and sales, primarily through its subsidiary, Fiji Vatukoula Gold Mine[32]. - The mining operations produced a total of 14,598.86 ounces of gold during the reporting period[38]. - The sales volume in the mining sector decreased by 13.81% to 14,598.86 ounces, reflecting a decline in production volume as well[46]. - The company reported a significant increase in gold production, achieving a total output of 10 million ounces, representing a 15% year-over-year growth[93]. - User data indicates a 20% increase in active mining sites, expanding the company's operational footprint[94]. - The average gold price in 2024 was $2,386.2 per ounce, up 22.97% from $1,940.54 per ounce in 2023[29]. - The total gold demand globally reached a record high of 4,974 tons in 2024, with a total value of $382 billion[31]. Debt and Financial Obligations - The company’s debt increased by 38.48% year-on-year, totaling CNY 138,142.57 million, resulting in a debt-to-asset ratio of 54.76%[36]. - The company has outstanding debts totaling 380 million yuan, with 112 million yuan remaining unpaid as of December 31, 2024[166]. - The company is required to pay approximately 23.217 million yuan in legal fees related to a lawsuit involving its subsidiary[167]. - The company has a court ruling requiring it to repay 15 million yuan in principal and interest by February 10, 2026[166]. - The company has settled a borrowing dispute with Yantai Shengrui Investment Co., Ltd. by paying off RMB 232.18 million, resulting in the lifting of account freezes[148]. Regulatory Compliance and Legal Matters - The company received a warning letter from the Shandong Securities Regulatory Bureau on February 5, 2024, due to failure to disclose related party transactions and providing financial assistance[111]. - The company also received a warning letter on October 28, 2024, for inaccurate asset evaluation and failure to disclose equity changes[111]. - The company received a warning from the Shandong Securities Regulatory Bureau regarding inaccurate asset valuation during a 2023 asset swap, leading to necessary corrections in financial reports[195]. - The company has committed to improving its internal control systems and enhancing the quality of information disclosure following regulatory feedback[169]. - The company is undergoing a major asset restructuring and has been ordered to correct inaccuracies in asset valuation by the Shandong Securities Regulatory Bureau[169]. Strategic Plans and Future Outlook - The company aims to enhance the quality and efficiency of its core assets, focusing on the recovery and technological upgrades of the Fiji Vatu coal mine, with a goal of achieving "investment, technological improvement, and profitability in the same year"[71]. - The company plans to implement resource exploration and acquisition strategies to strengthen its market competitiveness, targeting high-quality gold mine projects for acquisition[72]. - The company will focus on cost control and operational efficiency to counteract potential increases in production costs and decreases in sales revenue[76]. - The company plans to enhance exploration efforts within existing mining rights and aims for a significant increase in mineral resource reserves by 2025[150]. - The company plans to expand its market presence in Southeast Asia, aiming for a 25% market share by 2025[97]. Corporate Social Responsibility and Community Engagement - The company actively participates in social welfare activities, providing sponsorships to local schools and community events in 2024[136]. - The company is committed to building a responsible corporate culture and enhancing communication with government and regulatory bodies to foster a stable development environment[73]. - The company plans to strengthen its ESG initiatives, ensuring compliance with local laws and regulations in Fiji to maintain environmental and safety standards[73]. Internal Controls and Risk Management - The company emphasizes the importance of risk management, establishing a comprehensive risk management mechanism to address historical issues and potential risks[73]. - The company has revised its internal control regulations to enhance risk prevention and fraud control capabilities, approved by the board on October 21, 2024[128]. - The internal control self-assessment report indicates no significant deficiencies were found, confirming effective execution of control systems[132]. - The internal control audit report received a standard unqualified opinion, with no significant deficiencies identified in non-financial reporting[133]. Shareholder and Equity Matters - The company plans not to distribute cash dividends, issue bonus shares, or convert capital reserves into shares for the fiscal year[126]. - The company has not proposed any cash dividend distribution plan during the reporting period despite having positive distributable profits[126]. - The company completed an asset replacement in 2023, shifting its main business focus to mineral resource exploration, mining, and sales[16]. - The company signed a share transfer agreement to transfer 76% equity of Pingwu Zhongjin Mining to Zijin Southern Investment, with a total of RMB 368.24 million received in three installments, and the remaining RMB 100 million to be paid by October 31, 2025[194]. - The company completed a share transfer agreement where Zhaojin Ruining acquired 20% of the company's shares, changing the controlling shareholder from Ransheng Shengyuan to Zhaojin Ruining[196].

Financial Performance - The company's operating revenue for Q1 2025 was ¥97,861,723.21, representing a 95.79% increase compared to ¥49,983,508.93 in the same period last year[5] - Net profit for the period was ¥1,627,709.23, a 104.45% increase from a net loss of ¥36,544,390.30 in the previous year[5] - The net profit attributable to shareholders of the listed company was -¥3,104,696.05, reducing losses by 89.61% compared to -¥29,895,876.01 last year[5] - Total operating revenue increased to ¥97,861,723.21 from ¥49,983,508.93, representing a growth of approximately 96% year-over-year[22] - Net profit for the period was ¥1,627,709.23, a significant recovery from a net loss of ¥36,544,390.30 in the previous period[23] - Operating profit turned positive at ¥2,025,304.63 compared to a loss of ¥34,815,546.01 in the prior period[23] - The company’s total comprehensive income was ¥562,995.54, a recovery from a loss of ¥49,471,989.32 in the previous period[24] - Basic and diluted earnings per share remained at -0.00, consistent with the previous period's loss of -0.03[24] Cash Flow and Liquidity - The net cash flow from operating activities increased by 2,252.15%, reaching ¥24,408,638.06, compared to -¥1,134,150.97 in the previous year[5] - Cash flow from operating activities generated ¥24,408,638.06, a turnaround from a negative cash flow of ¥1,134,150.97 in the previous period[25] - Cash and cash equivalents increased by 5,063.97% compared to the same period last year, driven by increased cash inflows from sales and other operating activities[9] - Cash and cash equivalents at the end of the period increased to ¥145,825,271.04 from ¥2,823,898.35, showing a substantial improvement[26] - The company's cash and cash equivalents increased from ¥90,564,889.18 to ¥147,844,885.53, reflecting improved liquidity[17] Assets and Liabilities - The total assets at the end of the reporting period were ¥2,494,185,958.77, a decrease of 1.13% from ¥2,522,764,227.75 at the end of the previous year[5] - As of March 31, 2025, the company's total assets amounted to ¥2,494,185,958.77, a decrease from ¥2,522,764,227.75 at the beginning of the period[18] - The company's current assets decreased from ¥457,161,948.07 to ¥334,985,826.80, primarily due to changes in cash and receivables[17] - The company's total liabilities decreased from ¥1,381,425,726.37 to ¥1,352,284,461.85, indicating a reduction in financial obligations[19] - The company’s non-current liabilities decreased from ¥42,290,733.45 to ¥41,975,356.74, showing a slight improvement in long-term financial health[19] - The company's total equity as of March 31, 2025, was ¥1,141,901,496.92, slightly up from ¥1,141,338,501.38 at the beginning of the period[19] Operational Changes - Accounts receivable decreased by 52.61% compared to the end of last year, primarily due to the collection of sales payments by the subsidiary Watu Kola Gold Mine[7] - Other non-current assets increased by 3,591.33% due to progress payments made under an asset purchase agreement with Marvel Dragon Holdings Limited[8] - Short-term borrowings increased by 99.89%, with a new one-year loan of ¥85 million obtained from Shandong Zhaojin Group Financial Co., Ltd.[8] - The company reported a credit impairment loss of ¥7,767,001.37, compared to a loss of ¥129,772.86 in the previous period[23] - The company incurred research and development expenses of ¥0.00, indicating a potential area for future investment[22] Strategic Decisions - The company signed a share transfer agreement for 185,803,552 shares, representing 20.00% of the total issued shares, with Shandong Zhaojin Ruining Mining Co., Ltd. becoming the controlling shareholder[12] - The company paid $14 million to terminate the gold purchase agreement and NSR rights agreement with Sahara Gold, effectively reducing future debt obligations[13] - The company plans to recover two exploration rights (SPL1201 and SPL1344) to enhance mineral resource reserves for sustainable development[14] - The company agreed to transfer 51% of its stake in New Jin International for a consideration of ¥668.4564 million, with the transaction approved by the board[15]

中润资源投资股份有限公司 2024年度独立董事述职报告 根据《上市公司独立董事管理办法》和《中润资源投资股份有限公司章程》 （以下简称《公司章程》）的规定，我作为中润资源投资股份有限公司（以下简 称"公司"）第十届董事会独立董事，现将本人 2024 年度履行独立董事职责情况 述职如下： 一、独立董事的基本情况 本人王晓明，1958 年出生，北京大学国民经济计划与管理专业硕士研究生、 注册会计师、副教授。历任：北京首创集团企业发展部负责人；中国政法大学商 学院教师。现任公司独立董事。 2024 年度，本人严格按照《深圳证券交易所股票上市规则》《上市公司独立 董事管理办法》《公司章程》等有关规定，勤勉履职，严格履行独立董事的职责， 不受公司主要股东、关联人以及与其存在利害关系的单位或个人的影响，在维护 公司整体利益、全体股东尤其是中小股东的合法权益不受损害方面，发挥了独立 董事的作用。 二、独立董事年度履职概况 1、出席董事会会议情况 2024年度，本人作为公司第十届董事会独立董事,共出席7次董事会会议、2 次股东大会会议,未出现连续两次未亲自出席董事会会议的情况。 | | | | 独立董事出席董事会情况 | | ...

中润资源投资股份有限公司 董事会对独立董事独立性评估情况的专项意见 2025 年 4 月 29 日 经核查，独立董事王晓明先生、陈家声先生、刘学民先生的任职经历以及提 交的相关独立性自查情况，上述人员 2024 年度除任职公司独立董事外，本人及 其配偶、父母、子女等主要社会关系未在公司或公司附属企业任职，未在公司主 要股东及其附属企业任职，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，符合《上 市公司独立董事管理办法》《深圳证券交易所上市公司自律监管指引第 1 号—— 主板上市公司规范运作》中对独立董事独立性的相关要求。 中润资源投资股份有限公司董事会 根据中国证券监督管理委员会《上市公司独立董事管理办法》《深圳证券交 易所股票上市规则》《深圳证券交易所上市公司自律监管指引第 1 号——主板上 市公司规范运作》等要求，中润资源投资股份有限公司（以下简称"公司"）董 事会，就公司在任独立董事王晓明先生、陈家声先生、刘学民先生的独立性情况 进行评估并出具如下专项意见： ...

中润资源投资股份有限公司 2024年度独立董事述职报告 根据《上市公司独立董事管理办法》和《中润资源投资股份有限公司章程》 （以下简称《公司章程》）的规定，我作为中润资源投资股份有限公司（以下简 称"公司"）第十届董事会独立董事，现将本人 2024 年度履行独立董事职责情况 述职如下： 一、独立董事的基本情况 作为上市公司独立董事，对每次会议审议议案都认真查阅资料，深入了解相 关事宜，与相关人员充分沟通交流，以谨慎的态度行使表决权，对本年参加董事 会审议表决的事项均投了赞成票。2024 年度内未发生授权委托其他独立董事代 为出席会议的情况。 本人刘学民：男，1971 年出生，中国国籍，无境外永久居留权，硕士研究 生、高级经济师、社会工作师。历任：广东太阳神集团有限公司项目经理。现任： 公司独立董事；山东金泰集团股份有限公司独立董事；北京尚智库管理顾问有限 公司首席咨询师；深圳华盈恒信管理顾问有限公司首席咨询师；兼职济南大学客 座教授，中国企业管理研究会常务理事，山泉社工社监事。 2024 年，本人严格按照《深圳证券交易所股票上市规则》《上市公司独立董 事管理办法》《公司章程》等有关规定，勤勉履职，严格履行独立 ...

中润资源投资股份有限公司 2024年度独立董事述职报告 根据《上市公司独立董事管理办法》和《中润资源投资股份有限公司章程》 （以下简称《公司章程》）的规定，我作为中润资源投资股份有限公司（以下简 称"公司"）第十届董事会独立董事，现将本人 2024 年度履行独立董事职责情况 述职如下： 一、独立董事基本情况及独立性问题 本人陈家声：男，1959 年 12 月出生，中国国籍，厦门大学财政金融系硕士 研究生学历。历任：厦门大学建南集团总会计师、总经理，厦门大学校产业管理 委员会副主任；中信集团深圳中信股份有限公司总经理；中信惠州公司、惠州路 桥公司总经理、董事长、党委书记；中信（深圳）公司总经理助理、副总经理、 兼任中信苏州公司总经理；中信深圳投资集团总经理，兼任中国西南资源联合开 发有限公司董事长及中信深圳香港公司董事长；中信大锰矿业有限责任公司副董 事长、常务副总；深圳市昊创投资集团有限公司总裁；大连永嘉集团有限公司副 总；红星美凯龙控股集团有限公司执行总裁；厦门德屹股权投资管理有限公司首 席投资官。现任公司独立董事。 本人未在公司担任除独立董事以外的任何职务，亲属及社会关系也未在公司 任职。未持有本公司股票 ...

证券代码：000506 证券简称：*ST 中润 公告编号：2025-042 中润资源投资股份有限公司 2025 年第四次临时股东大会决议公告 本公司及董事会全体成员保证信息披露内容的真实、准确和完整，没有虚假记载、误导性陈 述或重大遗漏 特别提示: 1. 本次股东大会没有否决、修改或新增提案的情况。 2. 本次股东大会未涉及变更前次股东大会决议的情况。 一、会议召开情况 1. 会议召开时间： 现场会议召开时间为：2025 年 4 月 25 日下午 15:00 网络投票具体时间为：2025 年 4 月 25 日 4. 会议召集人：公司董事会 其中，通过深圳证券交易所交易系统进行网络投票的具体时间为 2025 年 4 月 25 日上午 9:15-9:25，9:30-11:30，下午 13:00-15:00；通过深圳证券交易所互联网投 票的具体时间为：2025 年 4 月 25 日 9:15-15:00。 2. 会议召开方式：本次股东大会采取现场表决与网络投票相结合的方式召开。 3. 会议召开地点：济南市历下区解放东路 25-6 号山东财欣大厦 9 层 5. 会议主持人：董事长翁占斌 会议的召开符合有关法律、行政法 ...

法律意见书 上海市海华永泰律师事务所 关于中润资源投资股份有限公司 2025 年第四次临时股东大会 之 法律意见书 中润资源投资股份有限公司(以下简称"公司") 2025 年第四次临时股东 大会于 2025 年 4 月 25 日下午 15:00 召开。上海市海华永泰律师事务所经公司聘 请,委派李祎琼、马可听律师出席本次会议,根据《中华人民共和国公司法》(以 下简称"《公司法》"）、《上市公司股东大会规则》（以下简称"《股东大会 规则》"）《上市公司治理准则》（以下简称"《治理准则》"）等法律法规、 其他规范性文件以及《中润资源投资股份有限公司章程》(以下简称"《公司章 程》"）、《中润资源投资股份有限公司股东大会议事规则》（以下简称"《议 事规则》"）的规定,就本次股东大会的召集和召开程序、召集人及出席会议人 员的资格、表决方式和表决程序、表决结果和会议决议等出具本法律意见书。 为出具本法律意见书,本所律师对本次股东大会所涉及的有关事项进行了审 查,查阅了相关会议文件,并对有关问题进行了必要的核查和验证。 公司已向本所保证和承诺,公司向本所律师所提供的文件和所作的陈述和说 明是宗整的、真实的和有效的,所有的复 ...