审计报告 大华审字[2025]0011003704 号 甘肃皇台酒业股份有限公司 大 华 会 计 师 事 务 所 (特 殊 普 通 合 伙 ) Da HuaCertified PublicAccountants（SpecialGeneral Partnership） 甘肃皇台酒业股份有限公司 审计报告及财务报表 （2024 年 1 月 1 日至 2024 年 12 月 31 日止） | | 目 | 录 | 页 次 | | --- | --- | --- | --- | | 一、 | 审计报告 | | 1-7 | | 二、 | 已审财务报表 | | | | | 合并资产负债表 | | 1-2 | | | 合并利润表 | | 3 | | | 合并现金流量表 | | 4 | | | 合并股东权益变动表 | | 5-6 | | | 母公司资产负债表 | | 7-8 | | | 母公司利润表 | | 9 | | | 母公司现金流量表 | | 10 | | | 母公司股东权益变动表 | | 11-12 | | | 财务报表附注 | | 1-89 | 大华会计师事务所（特殊普通合伙） 北京市海淀区西四环中路 16 号院 7 ...

甘肃皇台酒业股份有限公司 控股股东及其他关联方资金占用情况的 专项说明 大华核字[2025]0011002867 号 大 华 会 计 师 事 务 所 (特 殊 普 通 合 伙 ) Da Hua Certified PublicAccountants（Special General Partnership） 甘肃皇台酒业股份有限公司 控股股东及其他关联方资金占用情况的专项说明 （截止 2024 年 12 月 31 日） 目 录 页 次 一、 控股股东及其他关联方资金占用情况的专项 说明 1-2 二、 甘肃皇台酒业股份有限公司 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 1 大华会计师事务所（特殊普通合伙） 北京市海淀区西四环中路 16 号院 7 号楼 12 层 [100039] 电话：86 (10) 5835 0011 传真：86 (10) 5835 0006 www.dahua-cpa.com 控 股 股 东 及 其 他 关 联 方 资 金 占 用 情 况 的 专 项 说 明 大华核字[2025]0011002867 号 甘肃皇台酒业股份有限公司全体股东： 我们接受委托，依据《中国注册会计师 ...

甘肃皇台酒业股份有限公司 2024 年度独立董事述职报告 各位股东及股东代表： 本人作为甘肃皇台酒业股份有限公司（以下简称"公司"） 独立董事，2024 年度本人严格按照《公司法》《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》《公司章程》等法律法 规和内部制度的规定，认真履行职责，充分发挥独立董事的 作用，维护全体股东尤其是中小股东的合法权益。现将 2024 年度履行独立董事职责情况汇报如下： 一、独立董事的基本情况 （一）基本情况 （二）独立董事专门会议 独立董事杨强：1960 年出生，大专学历，高级工程师， 中共党员。1982 年 9 月至 1994 年 9 月，任北京市第二食品 公司设备技术部副主任；1994 年 10 月至 1999 年 9 月，任中 国食品工业协会质量管理部主任；2000 年至今，任中国食品 工业协会葡萄酒专家委员会秘书长；2019 年至今任中国食品 工业协会副秘书长；2017 年 5 月至今任 ST 通葡独立董事。 （二）独立性情况说明 本人不在公司担任除独立董事以外的其他职务，与公司 及其主要股东不存在直接或者间接利害关系 ...

甘肃皇台酒业股份有限公司 董 事 会 二〇二五年四月二十八日 甘肃皇台酒业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报告 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，甘肃皇台酒业股份 有限公司（以下简称"公司"）董事会，就公司在任独立董 事贾明琪、杨强、高玉洁的独立性情况进行核查、评估并出 具如下专项意见： 经核查独立董事贾明琪、杨强、高玉洁的任职经历以及 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 外的其他职务，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直接或者间接利害关系，或者 其他可能影响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。公司独立董事符合《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》等法律法规中对独立董事独立性 的相关要求。 ...

经核查独立董事贾明琪、杨强、高玉洁的任职经历以及 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 外的其他职务，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直接或者间接利害关系，或者 其他可能影响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。公司独立董事符合《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》等法律法规中对独立董事独立性 的相关要求。 甘肃皇台酒业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报告 董 事 会 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，甘肃皇台酒业股份 有限公司（以下简称"公司"）董事会，就公司在任独立董 事贾明琪、杨强、高玉洁的独立性情况进行核查、评估并出 具如下专项意见： 甘肃皇台酒业股份有限公司 二〇二五年四月二十八日 ...

甘肃皇台酒业股份有限公司 2024 年度独立董事述职报告 各位股东及股东代表： 本人作为甘肃皇台酒业股份有限公司（以下简称"公司"） 独立董事，2024 年度本人严格按照《公司法》《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》《公司章程》等法律法 规和内部制度的规定，认真履行职责，充分发挥独立董事的 作用，维护全体股东尤其是中小股东的合法权益。现将 2024 年度履行独立董事职责情况汇报如下。 一、独立董事的基本情况 （一）基本情况 独立董事贾明琪：1965 年出生，硕士研究生，中共党员。 现任兰州大学管理学院会计学系财务管理、会计学专业教授， 会计学专业学术型硕士研究生导师，会计学专业硕士（MPAcc） 研究生导师、工商管理（MBA/EMBA）硕士研究生导师，英国 特许公认注册会计师（ACCA）导师。教育部学位办研究生学 位论文评审专家。持有证券从业资格证书及上交所（科创板）、 深交所、北交所独立董事资格证书。曾任华龙证券北京公司 （投资银行总部）副总执行董事，敦煌旅游股份公司董事、 副总经理；亚太实业副董事长；莫高实业、华瑞农业独立董 事；中国财务 ...

本人作为甘肃皇台酒业股份有限公司（以下简称"公司"） 独立董事，2024 年度本人严格按照《公司法》《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》《公司章程》等法律法 规和内部制度的规定，认真履行职责，充分发挥独立董事的 作用，维护全体股东尤其是中小股东的合法权益。现将 2024 年度履行独立董事职责情况汇报如下。 一、独立董事的基本情况 （一）基本情况 独立董事高玉洁：1981 年出生，本科学历，法学学士， 国家执业律师，民盟盟员。现任北京德恒律师事务所证券专 委委员，兰州分所合伙人，兼任甘肃民盟法治专委委员、兰 州市律协金融证券保险专委委员、甘肃股权交易中心专家审 核委员会委员、甘肃省产权交易所专家库成员，曾任海默科 技、盛达资源独立董事。担任公司董事会提名委员会主任委 员，以及审计委员会和薪酬与考核委员会委员。 （二）独立性情况说明 甘肃皇台酒业股份有限公司 2024 年度独立董事述职报告 各位股东及股东代表： 影响本人进行独立客观判断关系，任职资格符合《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 ...

皇台酒业（000995）公告，2025年第一季度营业收入3867.37万元，同比增长6.40%。净利润343.73万 元，同比增长294.78%。 ...

Financial Performance - The company's revenue for Q1 2025 was CNY 38,673,686.87, representing a 6.40% increase compared to CNY 36,349,095.70 in the same period last year[4] - Net profit attributable to shareholders reached CNY 3,437,345.98, a significant increase of 294.78% from CNY 870,695.49 year-over-year[4] - The net profit after deducting non-recurring gains and losses was CNY 3,058,754.21, marking a 1,391.46% increase compared to CNY 205,084.87 in the previous year[4] - The company's basic and diluted earnings per share were both CNY 0.0194, up 295.92% from CNY 0.0049 in the same quarter last year[4] - The weighted average return on equity improved to 2.23%, an increase of 1.52% from 0.71% in the previous year[4] - The company reported a significant increase in operating profit to CNY 3,702,850.64, up 291.01% from CNY 946,994.27 in the previous year[8] - Operating profit for the current period was ¥3,702,850.64, significantly up from ¥946,994.27 in the previous period, marking a growth of 290.5%[17] - Net profit attributable to the parent company was ¥3,437,345.98, compared to ¥870,695.49 in the previous period, reflecting a year-over-year increase of 295.5%[17] Cash Flow and Assets - The net cash flow from operating activities was negative at CNY -13,633,866.32, a decline of 1,096.54% compared to CNY 1,368,122.80 in the same period last year[4] - The net cash flow from operating activities was negative at -¥13,633,866.32, a decline from a positive cash flow of ¥1,368,122.80 in the previous period[18] - The total assets decreased by 4.56% to CNY 467,925,428.82 from CNY 490,265,295.31 at the end of the previous year[4] - Total assets amounted to ¥467,925,428.82, down from ¥490,265,295.31 in the previous period, indicating a decrease of 4.5%[15] - Total current assets decreased from 250,456,089.55 CNY to 232,362,560.45 CNY, a reduction of approximately 7.2%[13] - Total liabilities decreased from 337,085,398.73 CNY to 311,037,391.37 CNY, a decline of about 7.7%[14] - The total cash and cash equivalents at the end of the period were ¥27,349,157.18, compared to ¥17,213,845.22 at the end of the previous period, an increase of 59.5%[19] Shareholder Information - Total number of common shareholders at the end of the reporting period is 42,350[10] - The largest shareholder, Beijing Huangtai Trading, holds 13.90% of shares, amounting to 24,667,908 shares, with 24,100,000 shares pledged[10] - The top four shareholders, including Huangtai Trading and Gansu Western Assets, are acting in concert[10] Accounts and Inventory - Accounts receivable increased by 107.18% to CNY 5,617,097.08, primarily due to delayed payments from customers[8] - Accounts receivable increased from 2,711,262.19 CNY to 5,617,097.08 CNY, representing a growth of approximately 107%[13] - Inventory decreased from 169,858,131.35 CNY to 164,323,929.30 CNY, a decline of about 3.2%[13] Other Information - The company has not disclosed any significant new strategies or product developments during the reporting period[11] - The company reported a negative retained earnings of -586,455,534.96 CNY, slightly improved from -589,892,880.94 CNY[14] - The total operating costs for the current period were ¥35,577,080.43, a slight decrease of 2.1% from ¥36,341,560.50 in the previous period[16] - The company experienced a significant increase in tax expenses, which rose to ¥184,070.94 from ¥14,817.97 in the previous period, marking an increase of 1,142.5%[17] - The total equity attributable to shareholders increased to ¥155,742,494.23 from ¥152,036,108.25, representing a growth of 2.0%[15]

Financial Performance - The company's operating revenue for 2024 reached ¥172,394,180.24, an increase of 11.87% compared to ¥154,105,174.22 in 2023[6]. - The net profit attributable to shareholders for 2024 was ¥27,700,337.57, a significant turnaround from a loss of ¥15,009,369.05 in 2023, representing a growth of 284.55%[6]. - The net profit after deducting non-recurring gains and losses was ¥10,613,223.36 for 2024, up 277.28% from a loss of ¥5,986,664.29 in 2023[6]. - The net cash flow from operating activities increased by 375.06% to ¥29,843,618.61 in 2024, compared to ¥6,282,030.92 in 2023[6]. - Basic earnings per share for 2024 were ¥0.16, a 300% increase from a loss of ¥0.08 in 2023[6]. - The weighted average return on equity improved to 20.27% in 2024, up 32.05% from -11.78% in 2023[6]. - Total assets at the end of 2024 were ¥490,265,295.31, a 1.52% increase from ¥482,944,444.75 at the end of 2023[6]. - The net assets attributable to shareholders increased by 25.35% to ¥152,036,108.25 at the end of 2024, compared to ¥121,287,099.50 at the end of 2023[6]. - The company reported a significant increase in non-recurring gains from debt restructuring amounting to ¥21,104,549.00 in 2024, compared to ¥884,334.40 in 2023[6]. Business Operations - The company has maintained its main business operations since its listing, indicating stability in its business model[19]. - The company’s main business activities include the production and sale of both liquor and wine, with no significant changes in the scope of operations during the reporting period[37]. - The company operates two main brands in the liquor industry: "皇台" and "凉州皇台," with a product range that includes high-end, mid-range, and low-end offerings[36][37]. - The "窖底原浆" series is positioned as the main product line, while "皇台经典" serves as the high-end line, and other series provide supplementary offerings[36]. - The company has a 5,000-acre vineyard in the Hexi Corridor, recognized as one of China's best regions for high-quality wine grapes, adhering to international organic product standards[37]. Market Strategy - The company aims to strengthen its market position by focusing on regional brand strategies and expanding its product offerings in the competitive white liquor market[29]. - The company intends to expand its market share by focusing on core markets such as Tianshui and Lanzhou, while also exploring new markets in Hexi and Xinjiang[98]. - The company plans to enhance its digital marketing strategy, aiming for a 25% increase in online sales[126]. - The company has launched 19 new products, including customized wines, to meet market demands and enhance revenue growth[57]. Sales and Distribution - Direct sales (including group purchases) revenue reached ¥64,653,627.08, a year-on-year increase of 75.02%, with a gross margin of 76.54%[41]. - Distributor sales revenue was ¥106,045,839.57, down 7.59% year-on-year, with a gross margin of 60.41%[41]. - Revenue from the food and beverage sector was ¥170,699,466.65, accounting for 99.02% of total revenue, with a year-on-year growth of 12.52%[67]. - Revenue from outside Gansu province surged by 91.41% to ¥43,037,531.50, now making up 24.96% of total revenue[65]. - Online sales through platforms like Tmall, JD, and Douyin generated ¥4,634,065.85, an increase of 8.34% compared to the previous year[44]. Awards and Recognition - The company has won multiple awards for its products, including the "青酌奖" for "窖底原浆 18" in 2020 and 2021, and a total of 6 gold awards at the 2024 CWN International Spirits and Wine Awards[32][33]. - The "凉州生态手选" series of wines has received numerous accolades, including gold and silver awards at various international wine competitions in 2024[34]. - The company has achieved recognition for its wine products, with "凉州生态手选黑比诺" winning multiple awards in 2023 and 2024[34]. - The company has received over 100 awards for its products, including international recognition for its "Liangzhou Huangtai" brand[50]. Risk Management - The company reported a significant focus on risk management and future operational challenges in the section discussing future development prospects[4]. - The company faces risks from industry competition and rising raw material prices, and plans to enhance its competitive capabilities and control procurement costs[102][103]. - The company has established a comprehensive safety management system to mitigate production risks associated with flammable materials, but there is a potential risk of major safety incidents as production scales up[104]. Corporate Governance - The company adheres to legal and regulatory requirements for corporate governance, ensuring a clear structure among the shareholders' meeting, board of directors, and supervisory board[108]. - The board of directors consists of 9 members, including 3 independent directors, ensuring a reasonable professional structure[111]. - The supervisory board includes 3 members, with at least 1/3 being employee representatives, ensuring oversight of financial and executive performance[112]. - The company maintains transparency in information disclosure, adhering to the requirements of the Shenzhen Stock Exchange[113]. - The company has established an investor relations management system to facilitate communication with investors[114]. Employee Management - The company has established a comprehensive training system to enhance employee skills and knowledge, promoting overall talent development[62]. - The total number of employees at the end of the reporting period is 425, with 16 from the parent company and 409 from major subsidiaries[138]. - The professional composition includes 87 production personnel, 158 sales personnel, 67 technical personnel, 12 financial personnel, and 101 administrative personnel[138]. - The educational background of employees shows 4 with postgraduate degrees, 82 with bachelor's degrees, 84 with associate degrees, and 255 with high school or below[138]. Financial Structure - The company plans not to distribute cash dividends, issue bonus shares, or increase capital from reserves[5]. - The company is committed to cost control and optimizing its financial structure to reduce its asset-liability ratio[100]. - Total liabilities included short-term borrowings of ¥5,000,000.00, marking a new entry in the financial structure[85]. - Cash and cash equivalents increased by 2,584.27% to ¥26,136,980.66, driven by higher cash inflows from operating and financing activities[81]. Related Party Transactions - The company reported a sales amount of 1,015.77 million yuan from related party transactions, which accounted for a significant portion of similar transaction amounts[174]. - The company has established a pricing principle for related transactions based on market prices, ensuring fair market value[174]. - The company has a planned annual related party transaction amount of 600 million yuan, which has been approved and is within the set limits[174]. - There were no significant related party transactions during the reporting period, including asset or equity acquisitions or sales[176][178].