审核 报 告 大信专审字[2024]第 1-01836 号 大信会计师事务所(特殊普通合伙) WUYIGE CERTIFIED PUBLIC ACCOUNTANTS LLP. 天津市依依卫生用品股份有限公司 控股股东及其他关联方占用资金情况 WUYIGE Certified Public Accountants LLP 大信会计师事务所 电话 Telephone: 北京市海淀区知春路１号 Room 2206 22/F,Xueyuan International Tower 传真 Fax: 学院国际大厦 22 层 2206 No.1 Zhichun Road, Haidian Dist. 网址 Internet: 邮编 100083 Beijing,China,100083 大信专审字[2024]第 1-01836 号 天津市依依卫生用品股份有限公司全体股东; 我们接受委托,审计了天津市依依卫生用品股份有限公司(以下简称"贵公司")的财 务报表,包括 2023年 12 月 31 日合并及母公司资产负债表、2023年度合并及母公司利润 表、股东权益变动表、现金流量表以及财务报表附注,并于 2024年 4 月 24 ...

天津市依依卫生用品股份有限公司 在上述背景下，董事会按照公司发展战略规划，根据行业和市场情况，做好 公司生产经营重大决策，督促、指导与检查经营管理层对决策的落实情况，公司 充分调动员工积极性，在进一步巩固和提升宠物护理用品市场份额的基础上，实 现产品创新和发展。2023年度，公司实现营业收入1,337,363,156.74元，实现归属 于上市公司股东的净利润103,255,134.65元，经营活动产生的现金流量净额 202,442,650.52元。 二、报告期内董事会日常工作情况 （一）董事会会议召开情况 报告期内，公司董事会共召开会议 6 次，审议通过议案 42 项，会议的召集、 通知、召开等相关程序均符合《公司法》《证券法》《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》等相关法律、法规、部门规章、规范性文件和《公司章程》《董事会议事规 则》等公司制度的规定；召集人资格、出席会议人员的资格、提案程序均合法有 效；会议的审议、表决程序及结果均合法有效。具体情况如下： | 会议届次 | 召开时间 | 议案内容 | 表决结果 | | --- | --- ...

天津市依依卫生用品股份有限公司 内控审计报告 大信审字[2024]第 1-02093 号 大信会计师事务所（特殊普通合伙） WUYIGE CERTIFIED PUBLIC ACCOUNTANTS LLP. 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/ 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）"进行查 报告编码:京24x WUYIGE Certified Public Accountants.LLP 8 1 号 Room 2206 22/F,Xueyuan International Tower 传真 Fax: 厦 22 层 2206 No.1 Zhichun Road, Haidian Dist. Beijing,China,100083 电话 Telephone: 网址 Internet: +86 (10) 82330558 +86 (10) 82327668 www.daxincpa.com.cn 内部控制审计报告 大信审字[2024]第 1-02093 号 天津市依依卫生用品股份有限公 ...

天津市依依卫生用品股份有限公司 2023 年度独立董事述职报告 2023 年，本人作为天津市依依卫生用品股份有限公司（以下简称"公司"） 的独立董事，在任职期间严格按照《中华人民共和国公司法》《上市公司治理准 则》《上市公司独立董事管理办法》等相关法律法规和规范性文件及《天津市依 依卫生用品股份有限公司章程》（以下简称"《公司章程》"）《董事会议事规则》 《独立董事工作制度》等有关规定和要求，勤勉尽责地履行独立董事职责。积极 参加公司召开的相关会议，认真阅研审议相关议案，秉持客观、独立、公正的立 场，对相关事项发表意见。深入参与调研和培训活动，及时与公司管理层和相关 部门沟通，全面关注公司的发展，切实维护全体股东尤其是中小股东的合法权益。 现将 2023 年度工作情况述职如下： 一、独立董事的基本情况 本人张民，1971 年出生，中国国籍，无境外永久居留权，毕业于上海财经 大学，本科学历。曾任中国人民财产保险公司上海公司核赔、法务工作；太平财 产保险公司上海公司核赔、法务工作。现任公司独立董事，任上海市中天阳律师 事务所任专职律师。 作为公司的独立董事，本人及直系亲属、主要社会关系均不在公司或其附属 企业担任 ...

Market Expansion and Customer Base - The company has expanded its customer base to cover dozens of countries, including the US, Japan, Italy, and the UK, through various channels such as large retail chains and online platforms[5] - The company exports its products to nearly 40 countries and regions, including the United States, Canada, Japan, and the United Kingdom[62] - The company has participated in various domestic and international trade shows to identify and develop potential customers, particularly in South America and Southeast Asia[8] Brand Development and Product Innovation - The company has established 15 proprietary brands, with a focus on building a brand matrix centered around "Leshichong" to capture the domestic market[9] - The company is focusing on product innovation, with ongoing research into eco-friendly and multifunctional products to meet rising consumer demands[9] - The company aims to enhance its brand presence in the domestic market, which is seen as a long-term growth opportunity[9] Financial Performance - The company's operating revenue for 2023 was RMB 1,337,363,156.74, a decrease of 11.80% compared to RMB 1,516,338,244 in 2022[33] - The net profit attributable to shareholders for 2023 was RMB 103,255,134.65, down 31.41% from RMB 150,545,118.06 in the previous year[33] - The basic earnings per share for 2023 was RMB 0.56, reflecting a decline of 30.86% compared to RMB 0.81 in 2022[33] Supply Chain and Production Efficiency - The company has reduced its delivery time from 45 days to approximately 2 weeks, enhancing its supply chain efficiency and customer satisfaction[10] - The company has significantly increased its production capacity by introducing modern AI technology in new factories, allowing for greater market expansion[8] - The company’s production model is based on "sales-driven production," ensuring that manufacturing aligns closely with customer orders[67] Investment and Growth Strategies - The company is actively exploring investment opportunities outside its main business, including projects in cat litter, pet smart products, and veterinary vaccines[11] - The company continues to explore potential mergers and acquisitions to strengthen its market position[33] - The company plans to focus on expanding its market presence and enhancing product development in the upcoming year[33] Shareholder Returns and Dividends - The company plans to distribute a cash dividend of 4.00 CNY per 10 shares to shareholders, based on a total of 182,986,021 shares[15] - The company emphasizes a commitment to long-term shareholder returns, including consistent dividends and share buybacks[10] - The company’s cash dividend policy has not been adjusted or changed during the reporting period[182] Market Trends and Consumer Behavior - The U.S. pet industry reached a consumption value of USD 147 billion in 2023, with a year-on-year growth of 7.46%[45] - The European pet market consumption totalled EUR 53.6 billion in 2022, growing by 4.69% year-on-year[46] - In 2023, China's urban pet consumption market reached ¥279.3 billion, growing by 3.2% compared to 2022, with a compound annual growth rate of 21.2% from 2012 to 2023[50] Corporate Governance and Compliance - The company conducted a total of 4 shareholder meetings, 6 board meetings, and 6 supervisory board meetings during the reporting period, ensuring compliance with relevant laws and regulations[141] - The company has established effective communication channels with shareholders to ensure equal treatment and participation rights, particularly for minority shareholders[141] - The company is committed to improving its corporate governance structure and internal control systems[141] Social Responsibility and Environmental Compliance - The company donated 50,000 yuan to support key poverty alleviation efforts in paired regions in June 2023[195] - The company contributed 30,000 yuan to disaster relief efforts in September 2023, showcasing its commitment to social responsibility[194] - The company emphasizes compliance with environmental protection laws and has implemented measures to enhance employee awareness of environmental issues[191] Research and Development - The management team remains committed to ongoing research and development of new products and technologies[150] - Research and development expenses rose by 15.83% to CNY 23,515,971.75, with R&D investment accounting for 1.76% of total revenue[95] - The company plans to expand its market presence through new product development and technological advancements in hygiene products[155]

证券代码：001206 证券简称：依依股份 公告编号：2024-020 天津市依依卫生用品股份有限公司 关于会计政策变更的公告 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：本次会计政策变更不会对公司的财务状况、经营成果和现金流量产 生重大影响，不存在损害公司股东利益的情况。 天津市依依卫生用品股份有限公司（以下简称"公司"）根据中华人民共和国财 政部（以下简称"财政部"）于 2022 年 11 月 30 日发布的《关于印发<企业会计准 则解释第 16 号>的通知》（财会[2022]31 号）（以下简称"《会计准则解释第 16 号》"） 的要求变更会计政策，不属于公司自主变更会计政策的情形，无需提交董事会、股 东大会审议。现就相关事宜公告如下： 一、本次会计政策变更概述 （三）变更后采用的会计政策 本次会计政策变更后，公司将按《会计准则解释第 16 号》要求执行。除上述政 策变更外，其余未变更部分仍按照财政部前期颁布的《企业会计准则——基本准则》 和各项具体会计准则、企业会计准则应用指南、企业会计准则解释公告以及其他相 关规定执行。 二、本次会计政 ...

大信会计师事务所（特殊普通合伙）（以下简称"大信"）成立于 1985 年， 2012 年 3 月转制为特殊普通合伙制事务所，总部位于北京，注册地址为北京市 海淀区知春路 1 号 22 层 2206。大信在全国设有 32 家分支机构，在香港设立了 分所，并于 2017 年发起设立了大信国际会计网络，目前拥有美国、加拿大、澳 大利亚、德国、法国、英国、新加坡等 38 家网络成员所。大信是我国最早从事 证券服务业务的会计师事务所之一，首批获得 H 股企业审计资格，拥有近 30 年 的证券业务从业经验。 大信会计师事务所（特殊普通合伙）首席合伙人为谢泽敏先生。截至 2023 年 12 月 31 日，大信从业人员总数 4,001 人，其中合伙人 160 人，注册会计师 971 人。注册会计师中，超过 500 人签署过证券服务业务审计报告。 天津市依依卫生用品股份有限公司 董事会审计委员会对会计师事务所 2023 年度 履行监督职责情况报告 根据《中华人民共和国公司法》《中华人民共和国证券法》《上市公司治理 准则》《国有企业、上市公司选聘会计师事务所管理办法》《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 ...

天津市依依卫生用品股份有限公司 会计师事务所履职情况评估报告 天津市依依卫生用品股份有限公司（以下简称"公司"）聘请大信会计师事 务所（特殊普通合伙）（以下简称"大信"）作为公司 2023 年度审计机构及内部 控制审计机构。 根据财政部、国资委及证监会颁布的《国有企业、上市公司选聘会计师事务 所管理办法》，公司对大信在近一年审计中的履职情况进行了评估。经评估，公 司认为，近一年大信资质等方面合规有效，履职能够保持独立性，勤勉尽责，公 允表达意见。具体情况如下： 大信会计师事务所（特殊普通合伙）及上述项目合伙人、签字注册会计师、 项目质量控制复核人等不存在违反《中国注册会计师职业道德守则》对独立性要 求的情形。 二、执业记录 拟签字项目合伙人、签字注册会计师及质量复核人员近三年不存在因执业行 为受到刑事处罚，受到证监会及派出机构、行业主管部门的行政处罚、监督管理 措施，受到证券交易所、行业协会等自律组织的自律监管措施、纪律处分的情况。 一、资质条件 大信会计师事务所（特殊普通合伙）（以下简称"大信"）成立于 1985 年， 2012 年 3 月转制为特殊普通合伙制事务所，总部位于北京，注册地址为北京市 海淀区知 ...

国新证券股份有限公司 关于天津市依依卫生用品股份有限公司 2023 年定期现场检查报告 保荐机构名称：国新证券股份有限公司 被保荐公司简称：依依股份 保荐代表人姓名：梁立群 联系电话：010-8555 6341 保荐代表人姓名：付玉龙 联系电话：010-8555 6341 现场检查人员姓名：梁立群、兰彤 现场检查对应期间：2023 年度 现场检查时间：2024 年 4 月 11 日至 4 月 19 日 一、现场检查事项 现场检查意见 （一）公司治理 是 否 不适用 现场检查手段：查阅公司章程、公司治理及公司内部控制制度等相关文件、查阅历 次公司股东大会、董事会、监事会的会议文件和公告文件、与公司相关负责人等进 行沟通。 1、公司章程和公司治理制度是否完备、合规 √ 2、公司章程和三会规则是否得到有效执行 √ 3、三会会议记录是否完整，时间、地点、出席人员及会议 内容等要件是否齐备，会议资料是否保存完整 √ 4、三会会议决议是否由出席会议的相关人员签名确认 √ 5、公司董监高是否按照有关法律、行政法规、部门规章、 规范性文件和交易所相关业务规则履行职责 √ 6、公司董监高如发生重大变化，是否履行了相应程序和信 ...

Financial Performance - The company's revenue for Q1 2024 reached ¥383,600,696.74, representing a 35.18% increase compared to ¥283,766,177.08 in the same period last year[5] - Net profit attributable to shareholders was ¥42,271,307.81, a significant increase of 1,974.82% from a loss of ¥2,254,684.67 in the previous year[10] - The basic earnings per share rose to ¥0.23, compared to a loss of ¥0.01 per share in the same period last year, marking a 2,400.00% increase[5] - The total profit for the period was ¥56,435,301.05, compared to a loss of ¥5,424,133.27 in the same period last year, driven by increased overseas orders and favorable exchange rate effects[10] - Operating profit for Q1 2024 was CNY 56.63 million, a turnaround from a loss of CNY 7.10 million in the same period last year[20] - Net profit attributable to the parent company was CNY 42.27 million, compared to a net loss of CNY 2.25 million in Q1 2023, marking a substantial recovery[20] Assets and Liabilities - The company's total assets increased by 2.19% to ¥2,024,601,449.07 from ¥1,981,188,593.76 at the end of the previous year[5] - Total assets increased to CNY 2.02 billion in Q1 2024, up from CNY 1.98 billion in Q1 2023, reflecting a growth of 2.5%[18] - Total liabilities slightly increased to CNY 211.15 million from CNY 210.01 million, indicating a marginal rise of 0.5%[18] - The company's equity attributable to shareholders rose to CNY 1.81 billion, up from CNY 1.77 billion, representing a growth of 2.4%[18] Cash Flow - Operating cash flow decreased by 53.16% to ¥33,958,474.36 from ¥72,504,302.64 in the previous year, primarily due to increased cash payments for goods and services[11] - The cash inflow from operating activities for Q1 2024 was CNY 406,783,840.84, an increase of 10.4% compared to CNY 368,936,139.52 in Q1 2023[23] - The net cash outflow from investing activities was CNY -90,912,597.38, a decrease from a net inflow of CNY 55,564,699.43 in the same period last year[23] - The net cash flow from operating activities was CNY 33,958,474.36, down 53.1% from CNY 72,504,302.64 in Q1 2023[23] - The total cash and cash equivalents at the end of Q1 2024 were CNY 213,775,602.79, a decrease of 54.5% from CNY 469,288,173.65 at the end of Q1 2023[24] Expenses - The company reported a 42.70% increase in selling expenses, totaling ¥6,948,653.88, attributed to higher marketing and promotional costs[10] - Research and development expenses for Q1 2024 were CNY 5.02 million, a decrease of 17.7% from CNY 6.10 million in Q1 2023[19] - The company reported a significant improvement in gross profit margin, with total operating costs rising to CNY 335.28 million, up from CNY 292.14 million, but at a slower rate than revenue growth[19] Shareholder Information - The total number of common shareholders at the end of the reporting period is 17,479[12] - The largest shareholder, Gao Fuzhong, holds 31.00% of the shares, totaling 57,310,743 shares[12] - There are no significant changes in the top ten shareholders' participation in margin financing and securities lending[13] - The company has no preferred shareholders as indicated in the report[14] Market and Future Outlook - The company plans to continue expanding its market presence and investing in new product development to sustain growth momentum in the upcoming quarters[20] Other Financial Metrics - The company's trading financial assets rose from 468,693,082.26 yuan to 551,121,200.00 yuan, reflecting an increase of approximately 17.6%[16] - The accounts receivable increased from 263,667,863.64 yuan to 280,912,088.83 yuan, an increase of about 6.5%[16] - The inventory increased from 148,776,690.83 yuan to 160,347,887.83 yuan, representing an increase of approximately 7.5%[16] - The total current assets increased from 1,197,273,909.66 yuan to 1,248,578,558.63 yuan, an increase of about 4.3%[16] - The total non-current assets remained relatively stable, with a slight decrease in long-term equity investments from 45,686,452.11 yuan to 45,478,477.11 yuan[16] Exchange Rate Impact - The company experienced a 123.53% increase in the impact of exchange rate changes on cash and cash equivalents, primarily due to the depreciation of the RMB against the USD[11] - The impact of exchange rate changes on cash and cash equivalents was CNY 1,134,569.20, compared to a negative impact of CNY -4,821,131.21 in Q1 2023[24] Accounting Standards - The company did not execute any new accounting standards for the first quarter of 2024[25]