中审亚太会计师事务所(特殊普通合伙) China Audit Asia Pacific Certified Public Accountants LLP 关于江苏四环生物股份有限公司 2024 年度营业收入扣除事项 的专项审核报告 中国 · 北京 BEIJING CHINA China Audit Asia Pacific Cortified Public Accountants LLP 关于江苏四环生物股份有限公司 2024 年度营业收入扣除事项的专项审核报告 中审亚太审字（2025）003742 号 江苏四环生物股份有限公司公司全体股东: 您可使用手机"扫一扫"或进入"注册会计师行业统一监管书业详可的全计师事务所业 您可使用手机"扫一扫"或进入"注册会计师行业统一监管平台（http://acc.mof.gov.cn）"进行资 提告编码:京2591 目 | - 专项审核报告 | 1-2 | | --- | --- | | 二、2024 年度营业收入扣除情况明细表 | 3-4 | 四、其他说明事项 一、 管理层的责任 根据《深圳证券交易所股票上市规则》等相关规定,四环生物管理层在年度 报告中披露营业收入扣除情 ...

中审亚太会计师事务所(特殊普通合伙) China Audit Asia Pacific Certified Public Accountants LLP AUDIT REPORT 江苏四环生物股份有限公司 2024 年度财务报表审计 中国 · 北京 BEIJING CHINA 您可使用手机"扫一扫"或进入"注册会计师行业统一监管平台（http://acc.mof.gov.cn）"进行 报告编码:京25L4E 目 一、审计报告 | 二、已审财务报表 1. 合并资产负债表 | 1-2 | | --- | --- | | 2. 合并利润表 | 3 | | 3. 合并现金流量表 | 4 | | 4. 合并所有者(股东)权益变动表 | 5-6 | | 5. 资产负债表 | 7-8 | | 6. 利润表 | 9 | | 7. 现金流量表 | 10 | | 8. 所有者(股东)权益变动表 | 11-12 | | 9. 财务报表附注 | 13-101 | China Audit Asia Pacific Certified Public Accountant 审计报告 中审亚太审字（2025）003743 号 江苏四环生物股 ...

中审亚太会计师事务所(特殊普通合伙) China Audit Asia Pacific Certified Public Accountants LLP 江苏四环生物股份有限公司 内部控制审计报告 中国 · 北京 BEIJING CHINA 您可使用手机"扫一扫"或进入"注册会计师行业统一监管平台（http://www.fr.mw.cn）"进行1 1 AUDIT 一、四环生物对内部控制的责任 China Audit Asia Pacific Certified Public Accountants LLP 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，并评价其有效性是四环生物 公司董事会的责任。 内部控制审计报告 二、注册会计师的责任 中审亚太审字（2025）005525 号 江苏四环生物股份有限公司全体股东: 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 们审计了江苏四环生物股份有限公司（以下简称"四环生物"）2024 年 12 月 31 日的财务报告内部控制的有效性。 REPORT China Audit Asi ...

Financial Performance - The company reported a basic earnings per share of -0.1068 yuan for 2024, a decrease of 46.1% compared to -0.0731 yuan in 2023 [1] - The net profit for 2024 was -1.1 billion yuan, representing a 46.67% decline from -0.75 billion yuan in 2023 [1] - The return on equity (ROE) fell to -25.72% in 2024, down 77.5% from -14.49% in 2023 [1] - Operating revenue decreased to 2.04 billion yuan, a 13.19% drop from 2.35 billion yuan in 2023 [1] Shareholder Structure - The top ten unrestricted shareholders collectively hold 42.66 million shares, accounting for 41.44% of the circulating shares, a decrease of 1.31 million shares from the previous period [2] - Wang Hongming remains the largest shareholder with 14.14 million shares, unchanged from the previous report [3] - Yu Qinfeng's holdings decreased by 1.5 million shares to 13.24 million shares, representing 12.86% of total shares [3] - New entrants to the top ten shareholders include Chen Zhong with 0.448 million shares and Lou Xiaofeng with 0.367 million shares [3] Dividend Policy - The company has announced no distribution or capital increase for the current period [2]

江苏四环生物股份有限公司 根据《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，江苏四环生物股份有限公司(以下简称"公司")董事会，就公司在任独立董 事刘卫、吴良卫、王莉的独立性情况进行评估并出具如下专项意见: 经核查独立董事刘卫、吴良卫、王莉的任职经历以及签署的相关自查文件， 上述人员未在公司担任除独立董事以外的任何职务，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可能妨碍其进行独 立客观判断的关系，因此，上述独立董事符合《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。 江苏四环生物股份有限公司董事会 关于独立董事独立性自查情况的专项意见 2025 年 4 月 28 日 ...

江苏四环生物股份有限公司 尤其是中小股东的合法权益。 （一）出席董事会及股东大会的情况 2024 年度独立董事述职报告 本人作为江苏四环生物股份有限公司（以下简称"四环生物"或"公司"） 第十届董事会的独立董事，2024 年度严格按照《公司法》、《证券法》、《上市 公司独立董事管理办法》有关法律、法规、规定和《公司章程》等内控制度的规 定和要求，忠实履行独立董事职责，积极出席公司相关会议，认真审议各项议案， 对公司生产经营和业务发展提出合理建议，充分发挥了独立董事作用，切实维护 了公司股东尤其是中小股东的合法权益。现就 2024 年度履职情况报告如下： 一、基本情况 （一）工作履历、专业背景以及兼职情况 本人王莉，1980 年 12 月出生，毕业于中央财经大学，本科学历。自 2001 年 2 月至 2008 年 3 月历任江阴富仁机件厂、江阴万和自动化设备有限公司统计，自 2008 年 3 月至 2013 年 9 月，历任江阴市新昶虹继电有限公司销售主管，综合部 副经理，对外联络部主管；2013 年 10 月至今，担任江阴市新昶虹电力科技股份 有限公司董事会秘书；2017 年 1 月至今，担任江阴市新昶虹电力 ...

江苏四环生物股份有限公司 2024 年度独立董事述职报告 本人作为江苏四环生物股份有限公司（以下简称"四环生物"或"公司"） 第十届董事会的独立董事，2024 年度严格按照《公司法》、《证券法》、《上市 公司独立董事管理办法》有关法律、法规、规定和《公司章程》等内控制度的规 定和要求，忠实履行独立董事职责，积极出席公司相关会议，认真审议各项议案， 对公司生产经营和业务发展提出合理建议，充分发挥了独立董事作用，切实维护 了公司股东尤其是中小股东的合法权益。现就 2024 年度履职情况报告如下： 一、基本情况 （一）工作履历、专业背景以及兼职情况 本人刘卫，1962 年出生，大专学历，曾任江阴市减速器有限公司财务科长； 江阴天华会计师事务所审计部主任；江阴模塑集团企业集团管理部经理；江阴指 南针企业管理咨询有限公司总经理；2011 年 1 月至今任江阴指南针会计师事务所 所长。目前兼任中信泰富特钢集团股份有限公司独立董事。 （二）独立性说明 2024 年，本人按照《公司章程》及《董事会议事规则》的规定和要求，按时 出席董事会会议，认真审议议案，并以严谨的态度行使表决权，积极发挥独立董 事的作用，维护公司的整体利益 ...

江苏四环生物股份有限公司 2024 年度独立董事述职报告 本人作为江苏四环生物股份有限公司（以下简称"四环生物"或"公司"） 第十届董事会的独立董事，2024 年度严格按照《公司法》、《证券法》、《上市 公司独立董事管理办法》有关法律、法规、规定和《公司章程》等内控制度的规 定和要求，忠实履行独立董事职责，积极出席公司相关会议，认真审议各项议案， 对公司生产经营和业务发展提出合理建议，充分发挥了独立董事作用，切实维护 了公司股东尤其是中小股东的合法权益。现就 2024 年度履职情况报告如下： 一、基本情况 （一）工作履历、专业背景以及兼职情况 本人吴良卫，1979 年 7 月生，无境外永久居留权，硕士学历，律师。主要工 作经历：2003 年 3 月至 2003 年 8 月，任新苏商标事务所职员；2003 年 8 月至 2005 年 8 月，任江苏澄星股份有限公司法务专员；2005 年 8 月至 2008 年 2 月，任云 南宣威磷电有限公司董事会秘书兼办公室主任；2008 年 2 月至 2009 年 1 月，任 江苏新桥建工有限公司法务经理；2009 年 1 月起至今，任江苏远闻律师事务所江 阴分所、远闻（上 ...

Financial Performance - The company's operating revenue for 2024 was ¥203,517,230.21, a decrease of 13.55% compared to ¥235,419,049.03 in 2023[19]. - The net profit attributable to shareholders for 2024 was -¥109,993,675.02, representing a decline of 46.13% from -¥75,269,896.35 in 2023[19]. - The net profit attributable to shareholders after deducting non-recurring gains and losses was -¥80,946,435.16, an increase of 8.63% in losses compared to -¥74,515,183.75 in 2023[19]. - The net cash flow from operating activities for 2024 was ¥1,461,349.15, down 10.33% from ¥1,629,635.79 in 2023[19]. - The total assets at the end of 2024 were ¥567,402,831.84, a decrease of 14.16% from ¥660,975,034.49 at the end of 2023[19]. - The net assets attributable to shareholders at the end of 2024 were ¥371,713,279.67, down 22.83% from ¥481,706,954.69 at the end of 2023[19]. - The basic earnings per share for 2024 was -¥0.1068, a decline of 46.10% compared to -¥0.0731 in 2023[19]. - The weighted average return on net assets for 2024 was -25.72%, a decrease of 11.23% from -14.49% in 2023[19]. Revenue and Sales - In Q1 2023, the company reported a revenue of ¥56,398,850.85, which decreased to ¥47,522,889.20 in Q4 2023, reflecting a decline of approximately 16% over the year[24]. - The pharmaceutical segment revenue was ¥198,097,259.95, accounting for 97.34% of total revenue, with a year-on-year increase of 1.36%[43]. - EPO product revenue decreased by 3.94% to ¥92,639,064.94, representing 45.52% of total revenue[43]. - G-CSF product revenue increased by 4.33% to ¥51,289,891.19, accounting for 25.21% of total revenue[43]. - Domestic sales contributed ¥198,736,879.06, which is 97.65% of total revenue, showing a slight decrease of 0.46% year-on-year[43]. Costs and Expenses - The company's operating costs for 2024 were CNY 75.95 million, an increase of 6.69% year-on-year[179]. - Sales expenses accounted for 33.27% of total revenue, while management expenses represented 31.90% of total revenue[179]. - Total operating costs for 2024 were CNY 241.08 million, down 16.2% from CNY 287.69 million in 2023[196]. - Total sales expenses decreased by 41.92% to ¥67,700,635.55, reflecting improved cost control measures[52]. - R&D expenses remained stable at ¥29,008,565.70, a slight decrease of 0.49% compared to the previous year[52]. Cash Flow - The net cash flow from investment activities improved significantly to ¥2,630,074.50 in 2024 from a negative ¥8,494,190.00 in 2023[58]. - The net cash flow from financing activities worsened to -¥11,326,754.78 in 2024 from -¥5,610,946.89 in 2023, reflecting a 101.87% increase in cash outflow[58]. - The net increase in cash and cash equivalents was -¥7,219,395.91 in 2024, a 42.09% improvement from -¥12,466,832.82 in 2023[58]. - Significant differences between net cash flow from operating activities and net profit were primarily due to asset impairment losses of ¥47,660,794.09 and extraordinary expenses of ¥34,896,874.08[59]. Assets and Liabilities - As of the end of 2024, cash and cash equivalents decreased to ¥8,012,633.33, representing 1.41% of total assets, down from 2.86% at the beginning of 2024, a decrease of 1.45%[61]. - Accounts receivable increased to ¥66,065,029.1, accounting for 11.64% of total assets, up from 10.56%, an increase of 1.08%[61]. - Inventory accounted for 63.43% of total assets at ¥359,876,908, an increase from 61.81% at the beginning of 2024, reflecting a 1.62% rise[61]. - Total liabilities increased from CNY 148,194,542.06 to CNY 168,429,253.44, an increase of about 13.6%[191]. - The company's total equity decreased from CNY 512,780,492.43 to CNY 398,973,578.40, a decline of approximately 22.2%[191]. Research and Development - The company has 12 invention patents and 4 new drug certificates, indicating a strong focus on R&D[40]. - The number of R&D personnel increased to 37 in 2024, representing a growth of 5.71% compared to 35 in 2023, with the proportion of R&D personnel in the company rising to 16.52%[55]. - R&D investment amounted to ¥29,008,565.70 in 2024, a slight decrease of 0.49% from ¥29,150,204.80 in 2023, while the proportion of R&D investment to operating revenue increased to 14.25% from 12.38%[55]. Governance and Compliance - The company has established a robust governance structure, ensuring compliance with relevant laws and regulations, and maintaining independence from its controlling shareholder[77]. - The board of directors consists of five members, including three independent directors, ensuring compliance with legal requirements and effective oversight[78]. - The company has implemented a comprehensive investor relations management strategy, maintaining good communication with investors through various platforms[79]. - The internal control system has been established and effectively implemented, with no significant deficiencies reported during the period[109]. - The company has maintained compliance with regulatory requirements and actively engaged in corporate governance[100]. Environmental Compliance - The company adheres strictly to multiple environmental protection laws and regulations, including the Environmental Protection Law of the People's Republic of China[115]. - Continuous monitoring of wastewater and air emissions is conducted by a third-party agency to ensure compliance with environmental standards[115]. - The company reported no exceedances in pollutant emissions across various categories, including volatile organic compounds and particulate matter[116]. - The company is committed to improving its wastewater treatment processes to align with national standards and reduce environmental impact[118]. Shareholder and Management Changes - The company has experienced changes in its management team, with multiple resignations occurring in 2024[91]. - The company is led by experienced professionals, including the chairman and general manager Guo Yu, who has a background in ecology and management[88]. - The total pre-tax remuneration for directors, supervisors, and senior management during the reporting period amounted to 2.0686 million yuan[95]. - The company has not faced any administrative penalties related to environmental issues during the reporting period[121]. Legal and Regulatory Issues - The company faces a delisting risk warning if the audited net profit for 2024 is negative and revenue is below 300 million RMB[132]. - The company is involved in a securities false statement liability dispute with a claim amount of 31.87 million RMB, which has reached a mediation agreement[134]. - There are ongoing lawsuits with amounts totaling 27.80 million RMB and 45.91 million RMB, both of which have no significant impact on the company[135].

股 票 代 码 ： 0 0 0 5 1 8 股 票 简 称 ： 四 环 生 物 公告编号：临 - 2025 - 1 7 号 江苏四环生物股份有限公司 关于子公司被移出失信被执行人名单的公告 本公司及董事会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。 公司指定的信息披露媒体为《证券时报》、《证券日报》、《中国证券报》 和巨潮资讯网（www.cninfo.com.cn），有关公司信息均以上述指定媒体刊登的 信息为准，敬请广大投资者注意投资风险。 因部分待执行款项未能如期支付，江苏四环生物股份有限公司（以下简称 "公司"）全资子公司江苏晨薇生态园科技有限公司（以下简称"晨薇生态园"） 被昭通市昭阳区人民法院列入失信被执行人名单，具体内容详见公司于 2024 年 12 月 14 日在巨潮资讯网上披露的《江苏四环生物股份有限公司关于子公司被纳 入失信被执行人名单的公告》（公告编号：临-2024-59 号）。 近日，晨薇生态园支付了相关待执行款项，经公司查询中国执行信息公开网 公示信息显示，晨薇生态园已被移出失信被执行人名单。 2025 年 4 月 17 日 1 特此公告 江苏四环生 ...