南京红太阳股份有限公司 中兴财光华审专字(2025)第 304033 号 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://ac.m.of.gw.cn）"进行查 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://ac.m.of.gw.cn）"进行查 Zhongxingcai Guanghua Certified Public Account 内部控制审计报告 中兴财光华审专字(2025)第304033号 南京红太阳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, 我们审计了南京红太阳股份有限公司(以下简称"红太阳股份")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 性是红太阳股份董事会的责任。 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 ...

您可使用手机"扫一扫"或进入"注册会计师行业统一近电具有执业许可的会计师事 预告编码: 录 目 关于南京红太阳股份有限公司 2024 年度非经营 性资金占用及其他关联资金往来情况的专项说 明 南京红太阳股份有限公司 2024 年度非经营性资 金占用及其他关联资金往来情况汇总表 南京红太阳股份有限公司控股股东及其他关联 方非经营性资金占用及清偿情况表 关于南京红太阳股份有限公司 2024 年度非经营性资金占用及 其他关联资金往来情况的专项说明 中兴财光华审专字（2025）第 304037 号 1 2 关于南京红太阳股份有限公司 2024年度非经营性资金占用及 其他关联资金往来情况的专项说明 中兴财光华审专字(2025)第 304037 号 南京红太阳股份有限公司全体股东: 2025 年 04 月 25 日 我们接受南京红太阳股份有限公司(以下简称"红太阳股份")委托,根据 中国注册会计师执业准则审计了红太阳股份 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,并出具了中兴财光华审会字(2025)第 304231 号 ...

本报告依据中国资产评估准则编制 南京红太阳股份有限公司拟以财务报告为目的 进行商誉减值测试涉及的相关商誉所在南京红太阳 生物化学有限责任公司资产组组合可收回金额 资产评估报告 万隆评报字（2025）第10173号 （共一册 第一册） 万隆（上海）资产评估有限公司 | 声明 3 | | | --- | --- | | 资产评估报告摘要 | 4 | | 资产评估报告正文 | 6 | | 一、委托人、商誉所在资产组组合所处企业和委托合同约定的其他资产评估报告使用人 | 6 | | 二、评估目的 14 | | | 三、评估对象和评估范围 | 15 | | 四、价值类型 29 | | | 五、评估基准日 30 | | | 六、评估依据 31 | | | 七、评估方法 31 | | | 八、评估程序实施过程和情况 | 39 | | 九、评估假设 42 | | | 十、评估结论 44 | | | 十一、特别事项说明 | 46 | | 十二、资产评估报告使用限制说明 | 52 | | 十三、资产评估报告日 | 53 | | 附件 55 | | 二〇二五年四月二十日 南京红太阳股份有限公司拟以财务报告为目的进行商誉减值测试涉及 ...

南京红太阳股份有限公司 中兴财光华审会字(2025)第 304231 号 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://ac.mof.gov.cn）"进行查 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://ac.mof.gov.cn）"进行查 目录 审计报告 | 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 | | STATES AND THE WITH AND PERSONAL | | | ... 财务报表附注 | 9-141 | 79 一、审计意见 我们审计了南京红太阳股份有限公司(以下简称"红太阳股份")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, 公允反映了红太阳股份 2024年 12月 31日的合并及公司财务状况以及 2024 ...

关于南京红太阳股份有限公司 2023 年度财务审计报告保留意见 涉及事项影响已消除的专项说明审核报告 中兴财光华审专字(2025)第 304036 号 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.eov.cn）"讲行者 编码 · 京25C1 # # 关于南京红太阳股份有限公司 2023 年度财务审计报告保留意见涉及事项影响 已消除的专项说明审核报告 中兴财光华审专字(2025)第 304036号 南京红太阳股份有限公司全体股东: 我们接受委托,审核了后附的南京红太阳股份有限公司(以下简称"红太阳 股份")编制的《董事会关于 2023 年度财务审计报告保留意见涉及事项影响已 消除的专项说明》(以下简称"专项说明")。 一、董事会的责任 按照《深圳证券交易所股票上市规则》的规定编制和对外披露该专项说明, 保证其内容真实、准确、完整,不存在虚假记录、误导性陈述或重大遗漏,是红 太阳股份董事会的责任。 二、注册会计师的责任 我们的责任是在实施审核工作的基础上对红太阳股份董事会编制的该专项说 明发表审核意见。我们按照《中国注册会计师其他鉴证业务准则第 3101 号 -- 历史 ...

关于南京红太阳股份有限公司 2023 年度内部控制审计报告否定意见 涉及事项影响已消除的专项说明审核报告 中兴财光华审专字(2025)第 304035 号 您可使用手机"扫一扫" 此码用于证明该审计报告是否由具有执业许可的会计师事 您可使用手机"扫一扫"或进入"注册会计师行业统一些管亚么 什一" 报告编码:京25 关于南京红太阳股份有限公司 2023 年度内部控制审计报告否定意见涉及事项 影响已消除的专项说明审核报告 中兴财光华审专字(2025)第 304035号 南京红太阳股份有限公司全体股东: 我们接受委托,审核了后附的南京红太阳股份有限公司(以下简称"红太阳 股份")编制的《南京红太阳股份有限公司关于 2023 年度内部控制审计报告否 定意见涉及事项影响已消除的专项说明》(以下简称"专项说明")。 一、董事会的责任 按照《深圳证券交易所股票上市规则》的规定编制和对外披露该专项说明, 保证其内容真实、准确、完整,不存在虚假记录、误导性陈述或重大遗漏，是红 太阳股份董事会的责任。 二、注册会计师的责任 我们的责任是在实施审核工作的基础上对红太阳股份董事会编制的该专项说 明发表审核意见。我们按照《中国注册会计 ...

| 名称 持有数量(万股) | | 占总股本比例 | 增减情况(万 | | --- | --- | --- | --- | | | | (%) | 股) | | 南京第一农药集团有限公司 | 18292.47 | 18.48 | 不变 | | 南京红太阳股份有限公司破产企业财产处置专用账 户 | 11292.25 | 11.41 | 新进 | | 上海浦东发展银行股份有限公司南京分行 | 1495.04 | 1.51 | 新进 | | 中国长城（000066）资产管理股份有限公司 | 1379.94 | 1.39 | 新进 | | 南京银行股份有限公司南京分行 | 1062.03 | 1.07 | 新进 | | 红太阳集团有限公司 | 953.35 | 0.96 | 不变 | | 华夏银行股份有限公司南京分行 | 934.84 | 0.94 | 新进 | | 宁波银行股份有限公司 | 760.14 | 0.77 | 新进 | | 王菅 | 749.33 | 0.76 | -10.67 | | 央广金信(北京)文化传媒有限公司 | 738.12 | 0.75 | 新进 | | 较上个报告期退出前十大股东有 | ...

Financial Performance - The company achieved a net profit attributable to shareholders of 388.06 million yuan, a year-on-year increase of 199.73%[5]. - The company's operating revenue for 2024 was CNY 3,007,032,836.24, a decrease of 6.97% compared to CNY 3,232,236,356.18 in 2023[29]. - The net profit attributable to shareholders for 2024 was CNY 388,058,577.70, representing a significant increase of 199.73% from a loss of CNY 389,116,496.12 in 2023[29]. - The basic earnings per share for 2024 was CNY 0.30, compared to a loss of CNY 0.67 in 2023, marking a 144.78% improvement[29]. - The total assets at the end of 2024 were CNY 7,264,038,014.15, a decrease of 26.35% from CNY 9,862,963,239.83 at the end of 2023[29]. - The net cash flow from operating activities for 2024 was CNY 346,959,141.80, down 34.89% from CNY 532,909,196.58 in 2023[29]. - The company reported a weighted average return on equity of 27.65% for 2024, a significant increase from -0.36% in 2023[29]. - The gross margin improved to 45%, up from 40% in the previous quarter, reflecting better cost management and pricing strategies[79]. - The company reported a total revenue of 10,549 million in the current period, with a significant increase to 15,762 million projected for the next period[158]. Market Strategy and Development - Future focus will be on developing bio L-glyphosate and new pyrazole-based insecticides, aiming to capture 50% of the global market share in disruptive biochemical green zero-carbon products[6]. - The company plans to expand its market presence in Southeast Asia through the construction of a base in Yunnan, leveraging RCEP's zero-tariff advantages[61]. - The company aims to enhance its product offerings by focusing on green, efficient, and low-toxicity pesticides, aligning with market demands for environmentally friendly solutions[57]. - The company is actively pursuing new product development and has several patents pending, indicating ongoing innovation efforts[66]. - The company is exploring opportunities for market expansion in emerging regions to diversify its revenue streams[158]. Research and Development - The company is actively developing new products through technological innovation, focusing on synthetic biology and other disruptive technologies[60]. - The R&D investment in the Thiamethoxam project aims to optimize the process route and reduce costs by 67%, enhancing market competitiveness[110]. - The company has applied for over 600 patents, with more than 90% being invention patents and a patent commercialization rate exceeding 90%[83]. - The company is focusing on developing fifth-generation green pesticides, with L-Glufosinate expected to have a cost advantage of 35%[111]. - The company is focusing on energy-saving modifications in the pyridine synthesis system, achieving a 100% efficiency in research[113]. Corporate Governance and Management - The company has implemented a transparent performance evaluation and incentive mechanism for its board members and management, promoting sustainable development[150]. - The company has established independent financial management systems and accounting practices, ensuring financial decisions are made autonomously[154]. - The company completed a judicial restructuring, significantly improving its asset-liability structure and liquidity, paving the way for future growth[96]. - The company has established a value management system on February 26, 2025, to enhance its market value management practices and protect the rights of stakeholders[145]. - The company is committed to maintaining transparency and accountability in financial reporting and corporate governance practices[158]. Environmental and Regulatory Compliance - The company has been recognized multiple times for its commitment to environmental sustainability, including certifications for green factory standards[97]. - The company is focusing on technological innovation in bio-pesticides and water-based formulations to align with national sustainability policies[86]. - The company is committed to complying with strict regulations regarding pesticide registration and production to avoid penalties and ensure product legality[143]. - The company is developing a chlorination vaporization device with a 100% efficiency to enhance chlorine usage safety[113]. - The company is focusing on reducing environmental pollution through new technologies, including high-efficiency formaldehyde absorption and wastewater treatment[114]. Financial Management and Shareholder Relations - The company has a cash dividend policy that stipulates a minimum distribution of 10% of the annual distributable profit when profitable, or at least 30% of the average annual distributable profit over the last three years[191]. - The profit distribution plan requires approval from at least 66.67% of the voting rights at the shareholders' meeting[194]. - The company reported a negative retained earnings balance as of December 31, 2024, and will not distribute cash dividends for the year[195]. - The company has a structured approach to salary management, ensuring standardized compensation structures and preventing disorderly management practices[186]. - The company has established a clear profit distribution policy that allows for cash, stock, or a combination of both for dividends, ensuring transparency and compliance with regulations[190].

Revenue and Profitability - The company's revenue for Q1 2025 was CNY 847,730,607.70, a slight increase of 0.24% compared to CNY 845,695,858.31 in the same period last year[4] - Net profit attributable to shareholders increased by 45.74% to CNY 29,259,882.25 from CNY 20,076,891.00 year-on-year[4] - Net profit for the current period was ¥23,882,633.17, compared to ¥19,034,959.53 in the previous period, indicating a growth of approximately 25.0%[20] - The net profit attributable to the parent company was ¥29,259,882.25, up from ¥20,076,891.00, marking an increase of around 45.8%[20] Cash Flow and Liquidity - The net cash flow from operating activities rose by 31.30% to CNY 48,217,965.74, compared to CNY 36,722,129.03 in the previous year[4] - Operating cash flow for the period was CNY 48,217,965.74, an increase of 31.5% compared to CNY 36,722,129.03 in the previous period[22] - Total cash inflow from operating activities was CNY 838,268,202.52, slightly up from CNY 832,872,512.21 year-on-year[22] - Cash outflow from operating activities decreased to CNY 790,050,236.78 from CNY 796,150,383.18, reflecting improved cost management[22] - The ending cash and cash equivalents balance increased to CNY 73,428,046.25 from CNY 47,558,807.72, showing a strong liquidity position[23] - The company received CNY 48,000,000.00 in new borrowings during the period, enhancing its capital structure[23] - Cash and cash equivalents increased to CNY 118,400,884.24 from CNY 52,209,803.99, showing a significant growth of 126.4%[16] - The company reported a significant increase in cash and cash equivalents, with a net increase of CNY 46,504,932.78, representing a 314.05% change compared to the previous year[8] Assets and Liabilities - The total assets decreased by 2.03% to CNY 7,116,500,813.21 from CNY 7,264,038,014.15 at the end of the previous year[4] - Total liabilities decreased to ¥4,141,288,830.01 from ¥4,311,226,217.00, reflecting a decline of approximately 3.94%[18] - Total current assets of CNY 2,139,260,949.02 as of March 31, 2025, down from CNY 2,234,723,809.07 at the beginning of the period, representing a decrease of approximately 4.25%[16] - The total amount of receivables decreased significantly from CNY 494,222,134.43 to CNY 312,192,127.99, a decline of approximately 36.8%[16] - The company's long-term equity investments remained stable at CNY 183,642,102.48[16] Shareholder Information - The number of ordinary shareholders at the end of the reporting period was 29,100, with no preferred shareholders[10] Operating Costs and Expenses - Total operating costs increased to ¥851,010,176.05 from ¥846,335,212.37, reflecting a rise of about 0.20%[19] - The company reported a significant increase in research and development expenses, which rose to ¥32,435,658.97 from ¥46,222,881.24, a decrease of approximately 29.7%[19] - The company reported a decrease in financial expenses by 53.33%, down to CNY 23,300,999.44 from CNY 49,924,829.73[7] Other Financial Metrics - The basic earnings per share decreased by 50.00% to CNY 0.0173 from CNY 0.0346 in the same period last year[4] - The company's other receivables decreased from CNY 303,568,845.52 to CNY 169,833,931.19, a decline of approximately 44%[16] - The fixed assets decreased slightly from CNY 2,717,588,593.71 to CNY 2,655,925,692.53, a reduction of about 2.27%[16] - Non-operating income from government subsidies amounted to CNY 21,898,803.89, an increase of 101.29% compared to CNY 10,879,267.46 last year[7] Audit and Reporting - The company has not yet audited its first-quarter report, which may impact investor confidence[24]

| 概念 | 今日涨跌幅（%） | 概念 | 今日涨跌幅（%） | | --- | --- | --- | --- | | 供销社 | 3.93 | 中国AI 50 | -2.09 | | 跨境支付(CIPS) | 3.65 | 人形机器人 | -1.59 | | 草甘膦 | 3.57 | 英伟达概念 | -1.48 | | 中韩自贸区 | 3.16 | 同花顺果指数 | -1.38 | | 自由贸易港 | 3.05 | 算力租赁 | -1.32 | | 统一大市场 | 2.74 | 液冷服务器 | -1.28 | | 数字货币 | 2.63 | 华为手机 | -1.22 | | 转基因 | 2.62 | AI手机 | -1.21 | | 信托概念 | 2.33 | MLOps概念 | -1.21 | | 电子身份证 | 2.04 | 太赫兹 | -1.21 | 资金面上看，今日草甘膦概念板块获主力资金净流入1.47亿元，其中，11股获主力资金净流入，7股主 力资金净流入超千万元，净流入资金居首的是中农联合，今日主力资金净流入7446.07万元，净流入资 金居前的还有利尔化学、润丰股份、ST红太阳等，主力资金 ...