北京双鹭药业股份有限公司 内部控制审计报告 大华内字[2025]0011000115 号 大 华 会 计 师 事 务 所 (特 殊 普 通 合 伙 ) Da Hua Certified Public Accountants（Special General Partnership） 北京双鹭药业股份有限公司 内部控制审计报告 （截止 2024 年 12 月 31 日） 目 录 页 次 一、 内部控制审计报告 1-2 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 价其有效性是企业董事会的责任。 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 内 部 控 制 审 计 报 告 大华内字[2025]0011000115 号 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，我们审计了北京双鹭药业股份有限公司（以下简称双鹭药业） 2024 年 12 月 ...

北京双鹭药业股份有限公司 审计报告 大华审字[2025]0011009993 号 大华会计师事务所（特殊普通合伙） Da Hua Certified Public Accountants（Special General Partnership） 北京双鹭药业股份有限公司 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 | | 1-8 | | | 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 | | 1-88 | | 大华会计师事务所（特殊普通合伙） ...

北京双鹭药业股份有限公司 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]0011003982 号 大 华 会 计 师 事 务 所 (特 殊 普 通 合 伙 ) Da Hua Certified Public Accountants（Special General Partnership） 北京双鹭药业股份有限公司 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 二、 北京双鹭药业股份有限公司 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 一、 控股股东及其他关联方资金占用情况的专项 说明 1-2 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]0011003982 号 北京双鹭药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 ...

北京双鹭药业股份有限公司董事会 经核查独立董事钱令嘉女士、程隆云女士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单位担任任何职务，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，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》等法律法规要求中对独立董事独立性的 相关要求。 北京双鹭药业股份有限公司董事会 二〇二五年四月二十一日 对独立董事独立性自查情况的专项意见 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，北京双鹭药业股份有限公司（以下简称"公司"）董事会，就公司在任独立董事钱令 嘉女士、程隆云女士的独立性情况进行评估并出具如下专项意见： ...

北京双鹭药业股份有限公司独立董事 2024 年度述职报告 北京双鹭药业股份有限公司 独立董事钱令嘉 2024 年度述职报告 各位股东及股东代表： 本人作为北京双鹭药业股份有限公司（以下简称"公司"）的独立董事，根据《公司 法》、《上市公司独立董事规则》及《公司章程》的规定和要求，在 2024 年度工作中，尽 职尽责，忠实履行职务，积极出席相关会议，认真审议董事会各项议案，对公司相关事项 发表独立意见，切实维护了公司和股东尤其是社会公众股股东的利益。现将 2024 年度履行 独立董事职责情况向各位股东及股东代表汇报如下： 一、基本情况 本人钱令嘉，1955 年 9 月出生，博士。军事医学研究院研究员，博士生导师，技术三 级。长期从事环境医学与应激医学的基础理论和医药技术的研究，承担国家重大重点项目 60 余项，获得多项科技成果奖励。申请并获得国家发明专利 40 余项，在国内外发表学术 论文 200 余篇。曾任军事医学科学院卫生学环境医学研究所所长。历任中国生物化学分子 生物学学会常务理事，中国应激生理学专业委员会首任主任，国际细胞应激学会理事等多 项学术兼职，享受国务院特殊津贴专家，曾任公司第八届董事会独立董事 ...

北京双鹭药业股份有限公司独立董事 2024 年度述职报告 独立董事程隆云2024年度述职报告 北京双鹭药业股份有限公司 一、基本情况 本人程隆云，1960 年 6 月出生，经济学硕士，中国注册会计师非执业会员，北京工商 大学副教授。曾先后任职于北京煤炭管理干部学院和北京工商大学，长期从事本科生和研 究生教学工作。长期专注于上市公司财务报表分析、业绩评价，曾任中国注册会计师考试 《财务成本管理》命题专家，北京工商大学《财务报表分析》（第三版）教材主编，曾编写 中国注册评估师考试用书《财务会计》，曾在《会计研究》、《财务与会计》等期刊发表论文 数十篇。主持或参与省部级项目多项，曾任北京天安人寿保险股份公司独立董事、公司第 八届董事会独立董事。于 2024 年起任公司第九届董事会独立董事。 作为公司的独立董事，本人符合《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》等相关法律法规中对独立董事独 立性的相关要求，不存在影响独立性的情况。 二、年度履职情况 （一）出席董事会及股东大会的情况 公司现有 2 名独立董事，达到了公司全体董事总人数 6 名的三分之一，符合上 ...

北京双鹭药业股份有限公司 北京双鹭药业股份有限公司（以下简称"公司"）第九届董事会独立董事专门会议第四 次会议于 2025 年 4 月 21 日以现场方式在公司总部会议室（北京海淀区碧桐园一号楼四层） 召开，会议通知于 2025 年 4 月 14 日以通讯方式送达给全体独立董事，经独立董事推举， 本次会议由程隆云女士主持，会议应出席独立董事 2 名，现场出席 2 名。本次会议的召集、 召开符合《公司法》和《公司章程》等有关法律、法规，会议合法有效。与会独立董事审 议了如下议案： 二、审议事项 会议以投票表决方式，审议了以下议案： （一）审议通过了《关于 2024 年度利润分配预案的议案》 根据《上市公司独立董事规则》、《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》和《公司章程》等相关规定，我们作为公司独立董事，在认真审阅相 关资料后，就公司《2024 年度利润分配预案》的议案发表如下意见： 公司《2024 年度利润分配预案》是依据公司实际情况制定的，符合《公司法》、《公司 章程》中关于利润分配的相关规定，符合中国证监会鼓励上市公司现金分红，给予投资者 稳定、合理回报指导意见的要求。我 ...

一、主要会计数据和财务指标 前十大流通股东累计持有： 26633.31万股，累计占流通股比： 31.26%，较上期变化： -681.08万股。 | 名称 持有数量(万股) | | 占总股本比例 | 增减情况(万 | | --- | --- | --- | --- | | | | (%) | 股) | | 新乡白鹭投资集团有限公司 | 15974.00 | 18.76 | 不变 | | 徐明波 | 5810.16 | 6.82 | 不变 | | 香港中央结算有限公司 | 818.87 | 0.96 | -330.26 | | 中国银河（601881）证券股份有限公司约定购回专用账 | | | | | 户 | 800.66 | 0.94 | 23.44 | | 孙伟峰 | 607.99 | 0.71 | 109.19 | | 肖燕丽 | 596.35 | 0.70 | 不变 | | 招商银行股份有限公司-南方中证1000交易型开放式指数 | | | | | 证券投资基金 | 595.57 | 0.70 | 新进 | | 黄壮平 | 497.37 | 0.58 | 不变 | | 大成基金-农业银行-大成中证金融资产 ...

Financial Performance - The company's operating revenue for 2024 was ¥660,419,604.31, a decrease of 35.15% compared to ¥1,018,358,696.85 in 2023[6]. - The net profit attributable to shareholders for 2024 was a loss of ¥74,065,657.76, representing a decline of 117.77% from a profit of ¥416,691,942.89 in 2023[6]. - The net cash flow from operating activities decreased by 51.00% to ¥225,487,183.11 in 2024, down from ¥460,197,296.50 in 2023[6]. - The basic earnings per share for 2024 was -¥0.07, a drop of 117.07% from ¥0.41 in 2023[6]. - Total assets at the end of 2024 were ¥5,979,019,318.74, a decrease of 4.76% from ¥6,277,761,845.44 at the end of 2023[6]. - The company reported a significant decline in the net profit after deducting non-recurring gains and losses, which was ¥82,336,980.01 in 2024, down 64.75% from ¥233,590,683.69 in 2023[6]. - The company achieved a total revenue of ¥660,419,604.31, a year-on-year decrease of 35.15%[58]. - The net profit attributable to shareholders was -¥74,065,657.76, representing a year-on-year decline of 117.77%[58]. - The company invested ¥283,075,167.99 in R&D, down 24.91% compared to the previous year[58]. Dividend Distribution - The company plans to distribute a cash dividend of 0.20 RMB per 10 shares to all shareholders, based on a total of 1,027,350,000 shares[4]. - The company distributed a cash dividend of 1.5 RMB per 10 shares, totaling 154,102,500 RMB based on a total share capital of 1,027,350,000 shares as of December 31, 2023[147]. - The cash dividend policy has been consistent with the company's articles of association and the resolutions of the annual general meeting[148]. - The total distributable profit for the reporting period is 3,734,614,755.77 RMB, with the cash dividend amounting to 20,547,000 RMB, representing 100% of the profit distribution[148]. - The company has maintained a stable cash dividend policy since its listing, adhering to regulatory requirements and ensuring transparency in decision-making[146]. - The company has not made any adjustments to its cash dividend policy during the reporting period, maintaining its commitment to shareholder returns[148]. Research and Development - The company invested ¥283,075,167.99 in R&D, down 24.91% compared to the previous year[58]. - The company plans to launch two second-generation gene engineering blockbuster products in the next two years, significantly enhancing its competitiveness in biopharmaceuticals[55]. - The company has a rich pipeline of potential products, including long-acting protein drugs and specialty patented drugs, across various therapeutic areas such as oncology and cardiovascular diseases[56]. - The company is actively adjusting its marketing strategies to adapt to changes in the pharmaceutical market and is focusing on the development of innovative products[59]. - The company has made significant progress in the development of key R&D projects and new technology platforms, enhancing its engineering capabilities in eukaryotic expression systems[60]. - The company is committed to advancing its research and development efforts, with a strong pipeline of innovative therapies aimed at addressing unmet medical needs[63]. Market Challenges - The company faced challenges in the pharmaceutical industry due to intensified competition and price reductions from centralized procurement policies, impacting profit margins and R&D investments[29]. - The average price reduction from centralized procurement has exceeded 50%, with some products seeing price drops of over 80%[31]. - The average price reduction of selected drugs in the national procurement process exceeds 50%, forcing companies to innovate[32]. - The ongoing national centralized drug procurement will continue to expand, with 435 drugs successfully procured since the pilot began in November 2018, impacting profit margins for many products[106]. - The company faces risks from price reductions due to intensified competition in the centralized procurement process, potentially leading to a micro-profit era for some products[108]. Corporate Governance - The company operates independently from its controlling shareholders, with a complete and autonomous business and operational capability[115]. - The company has established a comprehensive independent asset procurement and supply system, ensuring no asset encroachment by major shareholders[116]. - The company has a fully independent financial department with its own accounting personnel and bank accounts, ensuring no interference from controlling shareholders in fund usage[118]. - The company has a clear ownership structure, with no major shareholder infringing on its assets[116]. - The company has established comprehensive governance documents to ensure compliance with laws and regulations[153]. - The internal control system has been continuously improved, ensuring risk controllability through a structured governance mechanism[152]. Environmental Responsibility - The company has invested approximately 7 million RMB in environmental protection facilities, and the local government has not yet started collecting environmental protection taxes[166]. - The company has established a charity foundation with an initial capital of 8 million RMB to support patients facing economic difficulties due to major illnesses, providing a total of 950,000 RMB in donations in 2024[169][170]. - The company has implemented a comprehensive environmental monitoring plan in accordance with its pollution discharge permit requirements[164]. - The company has received no administrative penalties related to environmental issues during the reporting period[167]. - The company has developed a robust wastewater treatment and air pollution control system, ensuring stable operation of its facilities[163]. Legal Matters - The company is involved in ongoing arbitration cases with a total claim amount of RMB 24,008,450.30 related to contract disputes[180]. - The company has executed all arbitration rulings and is currently in the process of appealing certain decisions[180]. - The company filed a lawsuit against Nanjing Cavendish for a breach of contract regarding the Apixaban technology transfer, seeking the return of CNY 4.8 million and a penalty of CNY 6 million[181]. - The company is currently involved in multiple legal disputes with Nanjing Cavendish, including a claim for CNY 9.315 million related to the Dasatinib technology transfer contract[182]. - The company has been awarded a judgment of CNY 6 million in compensation from Nanjing Cavendish in a previous case, which is currently under appeal[183]. Employee Management - The total number of employees at the end of the reporting period is 889, with 424 in the parent company and 465 in major subsidiaries[142]. - The professional composition includes 343 production personnel, 415 technical personnel, 50 sales personnel, 14 financial personnel, and 67 administrative personnel[143]. - The training plan for employees includes comprehensive arrangements for training schedules, content, and evaluation methods, ensuring effective skill development[145]. - The company has a performance evaluation system linking employee performance to compensation, with senior management evaluated by the board's committees[144]. - The company is enhancing its talent acquisition by recruiting high-end technical and versatile talents, while also focusing on internal talent development and retention mechanisms[104].

Financial Performance - The company's revenue for Q1 2025 was ¥168,896,131.59, a decrease of 31.10% compared to ¥245,116,238.48 in the same period last year[5] - Net profit attributable to shareholders was ¥45,968,405.62, down 34.46% from ¥70,134,618.06 year-on-year[5] - The basic earnings per share decreased by 42.86% to ¥0.04 from ¥0.07 in the same period last year[5] - The company reported a significant decline in net profit excluding non-recurring gains and losses, which was ¥21,141,816.50, down 79.19% from ¥101,583,927.04 in the previous year[5] - The company's net profit for the current period is CNY 45,617,183.33, a decrease of 34.5% compared to CNY 69,675,806.49 in the previous period[20] - Operating profit for the current period is CNY 48,346,156.71, down 32.0% from CNY 71,156,814.33 in the previous period[20] - The company reported a net profit margin decline due to increased operating costs, impacting overall profitability[18] Cash Flow and Liquidity - The net cash flow from operating activities was negative at -¥55,992,394.20, a decline of 152.45% compared to ¥106,747,075.24 in the previous year[5] - The company reported a net cash outflow from operating activities of CNY -55,992,394.20, compared to a net inflow of CNY 106,747,075.24 in the previous period[23] - Investment activities resulted in a net cash outflow of CNY -131,848,452.89, compared to CNY -24,793,699.08 in the previous period[23] - The company's cash and cash equivalents at the end of the period decreased to CNY 212,037,406.38 from CNY 621,996,815.09 at the end of the previous period[23] - Cash and cash equivalents decreased to ¥328,747,917.07 from ¥411,958,243.66, representing a decline of 20.1%[14] Operating Costs and Expenses - Total operating costs increased to ¥155,955,363.45, up 14.2% from ¥136,620,657.72 in the previous period[18] - The company incurred total sales expenses of CNY 19,904,477.41, an increase of 16.9% from CNY 17,035,038.54 in the previous period[20] - Research and development expenses increased slightly to CNY 28,942,931.49 from CNY 28,053,862.46 in the previous period[20] Assets and Liabilities - Total assets at the end of the reporting period were ¥6,064,702,839.06, reflecting a 1.43% increase from ¥5,979,019,318.74 at the end of the previous year[5] - Total assets increased to ¥6,064,702,839.06 from ¥5,979,019,318.74, reflecting a growth of 1.4%[16] - Total liabilities rose to ¥438,437,416.35, an increase of 10.1% from ¥398,371,079.36[16] - The equity attributable to shareholders increased by 0.82% to ¥5,618,416,348.02 from ¥5,572,447,942.40 at the end of the previous year[5] - Shareholders' equity increased to ¥5,626,265,422.71 from ¥5,580,648,239.38, a growth of 0.8%[16] Fair Value and Financial Changes - The company's financial expenses increased by 44.14% year-on-year, primarily due to reduced interest income from lower interest rates[9] - The fair value changes in financial assets increased by 157.94%, attributed to the market value fluctuations of holdings in Shouyao Holdings and Xinghao Pharmaceutical[9] - The company reported a significant fair value change gain of CNY 25,524,228.94, compared to a loss of CNY -44,049,648.74 in the previous period[20] Future Outlook - Future outlook includes potential market expansion and new product development strategies to enhance revenue streams[18]