中光学集团股份有限公司 内部控制审计报告 索引 页码 内部控制审计报告 1-2 内部控制审计报告 XYZH/2025BJAG1B0283 中光学集团股份有限公司 中光学集团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 了中光学集团股份有限公司（以下简称中光学）2024 年 12 月 31 日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，并评价其有效性是中光学董事会的责 任。 二、 注册会计师的责任 三、 内部控制的固有局限性 内部控制具有固有局限性，存在不能防止和发现错报的可能性。此外，由于情况的 变化可能导致内部控制变得不恰当，或对控制政策和程序遵循的程度降低，根据内部控 制审计结果推测未来内部控制的有效性具有一定风险。 四、 财务报告内部控制审计意见 我们认为，中光学于 2024 年 12 月 31 日按照《企业内部控制基本规范》和相关规 定在所有重大方面保持了有效的财务报告内部控制。 1 审计报告（续） XYZH/202 ...

中光学集团股份有限公司 2024 年度独立董事述职报告 （王腾蛟） 作为中光学集团股份有限公司（下称公司）的独立董事， 根据《中华人民共和国公司法》《上市公司独立董事管理办 法》等法律法规和《公司章程》《独立董事制度》的规定和 要求，本人在 2024 年独董任期内的工作中，履行了独立董 事勤勉尽责的义务，积极出席相关会议，切实维护了公司和 股东尤其是中小股东的利益。现就履职情况作如下报告： 一、基本情况 王腾蛟，男，1973 年 10 月出生，中国国籍，无境外永 久居留权，北京大学计算机软件与理论专业博士。2002 年 1 月至今历任北京大学讲师、教授、博士生导师；曾任公司第 五届董事会独立董事。现任山大地纬软件股份有限公司独立 董事，公司第六届董事会独立董事。 报告期内，本人任职符合《上市公司独立董事管理办法》 第六条规定的独立性要求，不存在影响独立性的情况。 二、2024 年度履职概况 （一）参加董事会、股东大会会议情况 2024 年，公司共召开董事会会议 11 次，股东大会会议 4 次，本人出（列）席会议的具体情况如下： | | 董事会 本年董事会 | 本年参加董 | | | 股东大会 | | | -- ...

1. 关于 2024 年日常关联交易实施情况及 2025 年日常关联交易 预计相关事项的审查意见 独立董事认为，公司 2024 年度日常关联交易实际发生金额未超 过预计总金额，2024 年度实际交易金额与预计金额存在一定差异， 是部分业务合作情况变化导致，符合公司生产经营和业务发展的实际 情况。公司 2024 年度已发生的日常关联交易事项公平、公正，交易 价格公允、合理，不影响公司的独立性，不存在损害公司及中小股东 利益的情形。 中光学集团股份有限公司 独立董事专门会议 2025 年第一次会议审查意见 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》及《公司章程》等有关规定，中光学集团股份有限公司 （以下简称"公司"）第六届独立董事于 2025 年 4 月 17 日以现场 和视频会议相结合方式召开第六届董事会独立董事专门会议 2025 年 第一次会议。本次会议由全体独立董事共同推举的刘姝威女士召集并 主持，会议应出席独立董事 3 人，实际出席独立董事 3 人。审查事项 如下： 公司预计的 2025 年度日常关联交易为公司日 ...

2024 年，公司共召开董事会会议 11 次，股东大会会议 4 次，本人出（列）席会议的具体情况如下： 中光学集团股份有限公司 2024 年度独立董事述职报告 （刘姝威） 作为中光学集团股份有限公司（下称公司）的独立董事， 根据《中华人民共和国公司法》《上市公司独立董事管理办 法》等法律法规和《公司章程》《独立董事制度》的规定和 要求，本人在 2024 年独董任期内的工作中，履行了独立董 事勤勉尽责的义务，积极出席相关会议，切实维护了公司和 股东尤其是中小股东的利益。现就履职情况作如下报告： 一、基本情况 刘姝威，女，中国国籍，1952 年出生，北京大学经济学 硕士学位。师从我国著名经济学家陈岱孙教授和厉以宁教授， 为金融方面的知名学者。2002 年被评为中央电视台"经济年 度人物"和"感动中国――2002 年度人物"。曾任公司第五 届董事会独立董事。现任中央财经大学中国企业研究中心主 任、研究员，珠海格力电器股份有限公司独立董事、公司第 六届董事会独立董事。 报告期内，本人任职符合《上市公司独立董事管理办法》 第六条规定的独立性要求，不存在影响独立性的情况。 作为公司独立董事，本人未在公司担任除独立董事以外 ...

经核查，公司 2024 年度内独立董事姜会林先生、刘姝威女 士、王腾蛟先生提交的自查报告，上述独立董事未在公司担任除 董事外的其他职务，并与公司及主要股东、实际控制人不存在直 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，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》《中光学 集团股份有限公司独立董事工作细则》中对独立董事独立性的相 关要求。 关于独立董事 2024 年度独立性评估的专项意见 根据《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》等相关规 定，中光学集团股份有限公司（以下简称"公司"）董事会对公 司 2024 年度内独立董事姜会林先生、刘姝威女士、王腾蛟先生 的独立性情况进行评估并出具如下专项意见： 中光学集团股份有限公司董事会 中光学集团股份有限公司董事会 2025 年 4 月 22 日 ...

姜会林，男，中国国籍，1945 年出生，中国工程院院士， 博士，教授。曾任长春理工大学（原长春光机学院）校长， 公司第五届董事会独立董事。报告期内任长春理工大学学术 委员会主任，长光卫星技术有限公司独立董事，公司第六届 董事会独立董事（2025 年 2 月 11 日正式辞去公司独立董事 职务）。 作为中光学集团股份有限公司（下称公司）的独立董事， 根据《中华人民共和国公司法》《上市公司独立董事管理办 法》等法律法规和《公司章程》《独立董事制度》的规定和 要求，本人在 2024 年独董任期内的工作中，履行了独立董 事勤勉尽责的义务，积极出席相关会议，切实维护了公司和 股东尤其是中小股东的利益。现就履职情况作如下报告： 一、基本情况 报告期内，本人任职符合《上市公司独立董事管理办法》 第六条规定的独立性要求，不存在影响独立性的情况。 二、2024 年度履职概况 （一）参加董事会、股东大会会议情况 2024 年，公司共召开董事会会议 11 次，股东大会会议 4 次，本人出（列）席会议的具体情况如下： 中光学集团股份有限公司 2024 年度独立董事述职报告 （姜会林） | | 董事会 | | | | 股东大会 | | ...

一、主要会计数据和财务指标 前十大流通股东累计持有： 13385.39万股，累计占流通股比： 51.25%，较上期变化： 547.29万股。 | 名称 | 持有数量(万股) | 占总股本比 | 增减情况 | | --- | --- | --- | --- | | | | 例(%) | (万股) | | 中国兵器装备集团有限公司 | 10335.96 | 39.58 | 不变 | | 郑文宝 | 712.88 | 2.73 | 596.97 | | 南方工业资产管理有限责任公司 | 684.44 | 2.62 | 不变 | | 易方达基金-中央汇金资产管理有限责任公司-易方达基金 汇金资管单一资产管理计划 | 545.79 | 2.09 | 不变 | | 南阳市金坤光电仪器有限责任公司 | 376.08 | 1.44 | 不变 | | 赖垂燕 | 250.95 | 0.96 | 不变 | | 王雄 | 154.38 | 0.59 | 0.78 | | 郭惠发 | 152.00 | 0.58 | 不变 | | 张彬 | 99.00 | 0.38 | -29.35 | | 谭志明 | 73.91 | 0.28 | ...

中光学（002189）公告，2025年第一季度营业收入2.62亿元，同比下降41.91%。净亏损6811.03万元， 去年同期净亏损996.39万元。 ...

Financial Performance - The company's operating revenue for Q1 2025 was ¥261,948,229.76, a decrease of 41.91% compared to ¥450,930,805.17 in the same period last year[5] - The net loss attributable to shareholders was ¥68,110,262.93, representing a significant increase of 583.57% from a loss of ¥9,963,938.79 in the previous year[5] - The net loss for the current period was ¥71,495,333.92, compared to a net loss of ¥11,858,530.36 in the previous period, indicating a significant increase in losses[20] - The company's total assets decreased to ¥2,892,546,625.01 from ¥2,943,637,784.46, a decline of approximately 1.7%[18] - The total equity attributable to shareholders of the parent company decreased to ¥647,197,551.72 from ¥715,118,765.93, a decline of approximately 9.5%[18] - The company's basic and diluted earnings per share were both -¥0.2608, a decline of 584.51% from -¥0.0381 in the same period last year[5] Cash Flow and Financing - The net cash flow from operating activities improved to -¥28,693,717.21, a 61.67% increase compared to -¥74,864,629.25 in the same period last year[5] - Total cash inflow from financing activities increased to 68,949,660.62 CNY, compared to 20,000,000.00 CNY in the previous period[23] - Net cash flow from financing activities is 50,169,343.45 CNY, up from 13,555,313.21 CNY in the previous period[23] - Cash and cash equivalents at the end of the period increased to 292,139,904.61 CNY, compared to 289,353,689.42 CNY at the end of the previous period[23] - Cash inflow from operating activities totaled 446,850,663.22 CNY, down from 488,285,155.55 CNY in the previous period[22] - Cash outflow from operating activities decreased to 475,544,380.43 CNY from 563,149,784.80 CNY in the previous period[22] - Investment activities resulted in a net cash outflow of -21,187,650.32 CNY, an improvement from -34,180,807.54 CNY in the previous period[22] - Cash received from tax refunds increased to 5,771,242.24 CNY from 2,295,294.81 CNY in the previous period[22] - Cash paid for employee compensation was 125,120,288.33 CNY, slightly up from 122,355,997.25 CNY in the previous period[22] Assets and Liabilities - The total assets at the end of the reporting period were ¥2,892,546,625.01, a decrease of 1.74% from ¥2,943,637,784.46 at the end of the previous year[5] - Total liabilities decreased to ¥2,149,890,574.53 from ¥2,165,935,668.45, representing a reduction of about 0.7%[18] - The company's total current assets decreased from CNY 1,691,493,321.33 to CNY 1,671,135,422.71, a decline of approximately 1.2%[16] - Accounts receivable decreased from CNY 797,850,624.96 to CNY 704,924,527.00, representing a reduction of about 11.6%[16] - Inventory increased from CNY 357,653,966.63 to CNY 414,377,646.13, reflecting an increase of approximately 15.8%[16] - Long-term equity investments decreased from CNY 155,367,518.20 to CNY 148,737,377.30, a decline of about 4.2%[16] - Fixed assets decreased from CNY 719,925,161.89 to CNY 710,335,344.27, a decrease of approximately 1.3%[16] - The total amount of prepayments increased from CNY 36,136,017.77 to CNY 62,339,151.65, an increase of approximately 72.6%[16] - The company holds CNY 66,393,359.04 in non-current assets due within one year, unchanged from the previous period[16] Research and Development - The company's R&D expenses decreased by 33.79% to ¥34,487,000.00, down from ¥52,167,694.81 in the previous year[8] - Research and development expenses were ¥17,680,694.81, down from ¥26,705,055.51, reflecting a decrease of about 33.8%[19] Shareholder Information - The number of ordinary shareholders at the end of the reporting period was 36,817[12] - The largest shareholder, China Weapon Equipment Group Co., Ltd., holds a 39.57% stake in the company[12] Audit and Reporting - The company did not undergo an audit for the first quarter report[24] - The total liabilities and equity structure will be further analyzed in future reports to assess financial health and growth potential[15]

Financial Performance - The company's operating revenue for 2024 was approximately ¥1.79 billion, a decrease of 17.87% compared to ¥2.17 billion in 2023[19]. - The net profit attributable to shareholders for 2024 was approximately -¥369.93 million, representing a decline of 49.19% from -¥247.96 million in 2023[19]. - The basic earnings per share for 2024 was -¥1.4163, down 49.41% from -¥0.9479 in 2023[19]. - Total assets at the end of 2024 were approximately ¥2.94 billion, a decrease of 6.00% from ¥3.13 billion at the end of 2023[19]. - The net assets attributable to shareholders at the end of 2024 were approximately ¥715.12 million, down 34.69% from ¥1.09 billion at the end of 2023[19]. - The company reported a net cash flow from operating activities of approximately -¥247.87 million in 2024, a decline of 160.15% compared to -¥95.28 million in 2023[19]. - The company reported non-recurring gains totaling ¥23.25 million for the current year, a decrease from ¥67.15 million in the previous year[27]. - The company's total revenue for 2024 was ¥1,785,075,528.09, a decrease of 17.87% compared to ¥2,173,528,632.44 in 2023[41]. - The optical components segment generated ¥670,182,075.61, accounting for 37.54% of total revenue, with a year-on-year increase of 10.43%[41]. - The overseas revenue increased by 59.23% to ¥333,070,382.21, while domestic revenue decreased by 26.08% to ¥1,452,005,145.88[42]. Operational Highlights - The company is focusing on three main business areas: military optics, automotive optics, and IT optics, with an emphasis on advanced optical components and systems integration[32]. - The company has made significant advancements in automotive optical products, successfully developing high-performance projection units and new generation AR-HUD assemblies[33]. - The company aims to enhance its core competitiveness by developing new components, lenses, and systems, while maintaining a complete industrial chain from optical components to integrated systems[34]. - The company is actively expanding into overseas markets, although it faces uncertainties due to tariff policies in various countries[31]. - The company is committed to innovation and restructuring to adapt to the competitive landscape of the optical industry, focusing on core technologies and customer needs[30]. Research and Development - The company invested over 6% of its annual revenue in R&D, maintaining a new product contribution rate of over 50%[35]. - The company has a research and development team of nearly 400 people, including 7 experts receiving special government allowances[35]. - The number of R&D personnel increased by 7.71% to 391 in 2024 from 363 in 2023, with the proportion of R&D personnel rising to 11.26% from 10.56%[54]. - The company is in the production phase for several key R&D projects, including the freeform mirror and AR-HUD systems, which are expected to enhance its competitive edge in emerging markets[52][53]. Governance and Management Changes - The company has a structured approach to executive transitions, ensuring that resignations do not disrupt governance[90]. - The company announced several changes in its board and senior management, including the retirement of Chairman Li Zhichao on June 29, 2024, and the appointment of Chen Haibo as the new Chairman on July 17, 2024[91]. - The company is actively managing its board and executive team to ensure compliance with regulations regarding age limits and independent director requirements[90]. - The company is focusing on expanding its market presence and enhancing its product offerings through strategic appointments and management changes[91]. - The company is committed to maintaining a robust governance structure with experienced independent directors on its board[95]. Environmental Compliance - The company strictly adheres to environmental protection laws and has established an integrated environmental management system[129]. - The company reports that all pollutant emissions are within the regulatory limits, with no exceedances noted[131]. - The company has implemented various pollution control procedures, including solid waste management and wastewater treatment protocols[129]. - The company achieved a total COD discharge of 37 mg/L, with a maximum allowable limit of 350 mg/L, indicating strong compliance with environmental standards[132]. - The company has established a comprehensive waste gas treatment facility, ensuring compliance with stringent environmental standards[132]. Financial Transactions and Contracts - The company has entered into agreements for the purchase of goods with a total value of 6.78 million, effective April 24, 2024[176]. - The company has a labor service agreement valued at 13.09 million, effective April 24, 2024[176]. - The total value of contracts and agreements mentioned amounts to over 250 million[177]. - The company has not engaged in any asset or equity acquisitions or sales during the reporting period[179]. - The company has no major litigation or arbitration matters during the reporting period, with a total of 72 cases, including 65 cases initiated by the company[172].