| 四川华信(集团)会计师事务所 地址:成都市洗面桥街18号金茂礼都南28楼 | | | --- | --- | | 电话:(028) 8556 0449 | | | (特殊普通合伙) | 传真:(028) 8556 0449 | | 邮编:610041 | | | SI CHUAN HUA XIN (GROUP) CPA (LLP) | 电邮:schxzhb@hxcpa.com.cn | 川华信专(2025)第 0372 号 内部控制审计报告 四川升达林业产业股份有限公司 目录: 1、内部控制审计报告 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.m 内部控制审计报告 四川升达林业产业股份有限公司 审计报告 四川升达林业产业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,我们审计了四 川升达林业产业股份有限公司(以下简称升达林业)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 ...

| 四川华信(集团)会计师事务所 地址:成都市洗面桥街18号金茂礼都南28楼 | | | --- | --- | | | 申话:(028) 8556 0449 | | (特殊普通合伙) | 传真:(028) 8556 0449 | | | 邮编:610041 | | SI CHUAN HUA XIN (GROUP) CPA (LLP) | 电邮:schxzhb@hxcpa.com.cn | 关于四川升达林业产业股份有限公司 2024 年度营业收入扣除情况的专项核查意见 川华信专(2025)第 0368号 目录: 1、2024年度营业收入扣除情况的专项核查意见 2、2024年度营业收入扣除情况表 我们接受委托,对四川升达林业产业股份有限公司(以下简称"升达林业")2024年度 财务报表进行审计,并于 2025年 4 月 25 日出具了川华信审(2025)第 0059 号审计报告。 在此基础上,我们核查了后附的升达林业管理层编制的 2024年度营业收入扣除情况表(以 下简称"营业收入扣除情况表")。 ___ 四川升达林业产业股份有限公司 一、管理层的责任 升达林业管理层负责按照《深圳证券交易所股票上市规则(202 ...

| 四川华信(集团)会计师事务所 地址:成都市洗面桥街 18号金茂礼都南 28楼 | | | --- | --- | | | 申话:(028) 8556 0449 | | (特殊普通合伙) | 传真:(028) 8556 0449 | | | 邮编:610041 | | SI CHUAN HUA XIN (GROUP) CPA (LLP) | 电邮:schxzhb@hxcpa.com.cn | 关于四川升达林业产业股份有限公司 2024 年度财务报表出具非标准审计意见的专项说明 川华信专(2025)第 0371 号 目录: 1、专项说明 川华信专(2025)第 0371 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（hmm 四川升达林业产业股份有限公司 专项说明 关于四川升达林业产业股份有限公司 2024 年度财务报表出具非标准审计意见的专项说明 深圳证券交易所: 四川华信(集团)会计师事务所(特殊普通合伙)(以下简称"我们")按照中国注册会 计师审计准则审计了四川升达林业产业股份有限公司(以下简称"升达林业"或"公司")2024 年度财务报表,包括 2024年12月31日的合并及母公司资产负 ...

| 四川华信(集团)会计师事务所 地址:成都市洗面桥街18号金茂礼都南28楼 | | | --- | --- | | | 电话:(028) 8556 0449 | | (特殊普通合伙) | 传真:(028) 8556 0449 | | | 邮编:610041 | | SI CHUAN HUA XIN (GROUP) CPA (LLP) | 1 电邮:schxzhb@hxcpa.com.cn | 关于四川升达林业产业股份有限公司 原控股股东和现第一大股东非经营性资金占用的 专项审核意见 川华信专(2025)第 0370 号 目录: 1、专项审核意见 2、原控股股东和现第一大股东非经营性资金占用情况表 " 报告编码:川25 四川升达林业产业股份有限公司 专项审核意见 关于四川升达林业产业股份有限公司 原控股股东和现第一大股东非经营性资金占用的 专项审核意见 川华信专(2025)第 0370 号 四川升达林业产业股份有限公司全体股东: 我们审核了后附的四川升达林业产业股份有限公司(以下简称"升达林业")《四川升 达林业产业股份有限公司原控股股东和现第一大股东非经营性资金占用情况表》(以下简称 "资金占用情况表")。 ...

| 四川华信(集团)会计师事务所 地址:成都市洗面桥街 18 号金茂礼都南 28 楼 | | | --- | --- | | (特殊普通合伙) | 电话:(028) 8556 0449 传真:(028) 8556 0449 | | | 邮编:610041 | | SI CHUAN HUA XIN (GROUP) CPA (LLP) | 电邮:schxzhb@hxcpa.com.cn | 四川升达林业产业股份有限公司 2024 年度非经营性资金占用及其他关联资金往来情况 专项说明 川华信专(2025)第 0369 号 目录: 1、专项说明 " 据生编码 · | 2、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 3、大股东及其附属企业非经营性资金占用及清偿情况表 4、违规担保及解除情况表 非经营性资金占用及其他关联资金往来情况专项说明 四川升达林业产业股份有限公司 四川升达林业产业股份有限公司 2024 年度非经营性资金占用及其他关联资金往来情况 专项说明 川华信专(2025)第 0369号 四川升达林业产业股份有限公司全体股东: 本说明仅供升达林业 2024年度报告披露时使用,不得用作任何其他目的。 ...

一、主要会计数据和财务指标 | 报告期指标 | 2024年年报 | 2023年年报 | 本年比上年增减(%) | 2022年年报 | | --- | --- | --- | --- | --- | | 基本每股收益（元） | 0.0159 | -0.0015 | 1160 | -0.0839 | | 每股净资产（元） | 0 | 0.33 | -100 | 0.32 | | 每股公积金(元) | 0.82 | 0.82 | 0 | 0.82 | | 每股未分配利润(元) | -1.55 | -1.57 | 1.27 | -1.56 | | 每股经营现金流(元) | - | - | - | - | | 营业收入(亿元) | 7.33 | 7.78 | -5.78 | 18.48 | | 净利润(亿元) | 0.12 | -0.01 | 1300 | -0.63 | | 净资产收益率(%) | 4.78 | -0.46 | 1139.13 | -75.89 | | 名称 持有数量(万股) | | 占总股本比例 | 增减情况(万 | | --- | --- | --- | --- | | | | (%) | 股) ...

Financial Performance - The company's operating revenue for 2024 was ¥732,549,585.35, a decrease of 5.90% compared to ¥778,440,862.03 in 2023[19] - The net profit attributable to shareholders for 2024 was ¥11,998,664.01, a significant increase of 1,190.67% from a loss of ¥1,100,118.14 in 2023[19] - The net profit after deducting non-recurring gains and losses was ¥51,053,051.05, up 187.30% from ¥17,769,853.13 in 2023[19] - The basic earnings per share for 2024 was ¥0.0159, compared to a loss of ¥0.0015 in 2023, marking a 1,160.00% increase[19] - The total assets at the end of 2024 were ¥902,917,385.86, reflecting a 1.08% increase from ¥893,248,683.31 at the end of 2023[19] - The net assets attributable to shareholders increased by 3.87% to ¥254,545,412.70 at the end of 2024 from ¥245,067,037.87 at the end of 2023[19] - The cash flow from operating activities was ¥112,521,218.96, a decrease of 7.82% compared to ¥122,072,564.54 in 2023[19] - The company achieved a gross profit margin of 17.91% in the gas industry, an increase of 3.98% year-on-year[43] - LNG processing fees generated ¥147,241,868.50, with a gross margin of 45.56%, reflecting a 3.46% increase compared to the previous year[43] Legal and Compliance Issues - The company continues to face significant legal risks due to fund occupation issues by the original controlling shareholder, which are expected to persist into 2025[3] - The company has faced issues with the use of raised funds, as funds in the special account were directly seized by creditors due to debt issues[64] - The company is involved in multiple lawsuits, with a total of 370 cases currently in progress, including 269 cases related to securities false statements, where the company has been ordered to bear compensation responsibilities[154] - The company has ongoing litigation with a total of 1,420.02 million in other lawsuits, which are still under trial and have not reached disclosure standards[155] - The company has a pending lawsuit with a claim amount of 50,670.3 million related to a pledge contract dispute, with the first instance ruling rejecting all claims from Guizhou Zhonghongda[155] Operational Highlights - The company aims to enhance its core competitiveness through refined management practices and optimizing production processes to achieve cost efficiency[34] - The company’s LNG processing and sales are influenced by international LNG prices and demand from the transportation sector, which is expected to drive revenue growth in 2024[32] - The urban gas business revenue is primarily affected by government price controls and raw material gas procurement costs, which are critical for maintaining profit margins[33] - The company plans to optimize its operating model and strengthen upstream and downstream cooperation to enhance profitability in 2025[144] Governance and Management - The company has established a comprehensive governance structure in compliance with relevant laws and regulations, enhancing operational standards and ensuring investor protection[81] - The company has no controlling shareholder, ensuring independent operation of the board and supervisory committee[82] - The board consists of nine members, including three independent directors with expertise in finance, law, and gas sectors, complying with legal requirements[83] - The company has implemented a transparent performance evaluation and incentive mechanism for executives, promoting accountability[84] - The company has not reported any changes in the positions of directors, supervisors, or senior management during the reporting period[92] Risk Management - The company recognizes potential risks, including policy risks related to macroeconomic policies and safety risks associated with gas facilities[75][76] - The company has established a comprehensive risk management system to strengthen financial control and budget management[74] - The company has engaged in investor communication activities to address concerns regarding its operational status and potential risks[77] Environmental and Social Responsibility - The company has invested 50,000 yuan in public welfare for greening and tree planting initiatives in 2024[135] - The company has actively supported local cultural activities and donated supplies to community organizations[135] - The company has established effective environmental protection facilities, including waste gas treatment and sewage processing systems[126][127] - The company has no record of administrative penalties due to environmental issues during the reporting period[126] Shareholder Information - The total number of shareholders at the end of the reporting period is 14,344, an increase from 14,296 in the previous month[183] - The largest shareholder, Huabao Trust, holds 28.33% of the total shares, amounting to 213,115,525 shares[183] - The company has not conducted any share repurchase transactions during the reporting period[184] - There are no restricted shares held by state-owned entities or foreign investors, indicating a complete absence of limited shares[181] Financial Obligations - As of December 31, 2024, the company had interest-bearing liabilities totaling 262 million yuan, with overdue debts amounting to 119 million yuan[197] - The company has estimated liabilities totaling 280 million yuan due to various legal disputes, including 128 million yuan related to a lawsuit with Chengdu Rural Commercial Bank[198] - The audit opinion indicated a significant uncertainty regarding the company's ability to continue as a going concern due to its financial obligations[196]

Financial Performance - The company's operating revenue for Q1 2025 was CNY 229,732,760.41, representing a 52.20% increase compared to CNY 150,936,660.35 in the same period last year[5] - Net profit attributable to shareholders reached CNY 11,367,713.67, a significant increase of 177.20% from CNY 4,100,950.93 year-on-year[5] - The net profit after deducting non-recurring gains and losses was CNY 17,032,186.29, up 95.56% from CNY 8,709,238.05 in the previous year[5] - Basic and diluted earnings per share were both CNY 0.0151, representing a 174.55% increase from CNY 0.0055 in the previous year[5] - Operating profit for the current period was ¥20,721,444.05, up 88% from ¥10,994,417.30 in the previous period[19] - Net profit for the current period was ¥10,804,480.32, representing a 194% increase from ¥3,669,241.55 in the previous period[20] Cash Flow - The net cash flow from operating activities was CNY 37,237,790.47, reflecting a 118.57% increase from CNY 17,036,696.84 in the same period last year[5] - The net cash flow from operating activities was ¥37,237,790.47, compared to ¥17,036,696.84 in the previous period, indicating a 118% increase[21] - The company reported a total cash and cash equivalents balance of ¥213,912,938.01 at the end of the period, up from ¥137,557,550.69 in the previous period, reflecting a 55% increase[22] - The company’s cash outflow from financing activities was ¥511,736.44, compared to ¥166,159.40 in the previous period, indicating an increase in cash outflow[22] Assets and Liabilities - Total assets at the end of the reporting period were CNY 920,845,520.44, a 1.99% increase from CNY 902,917,385.86 at the end of the previous year[5] - The total assets of the company as of March 31, 2025, amounted to CNY 920,845,520.44, an increase from CNY 902,917,385.86 at the beginning of the period, reflecting a growth of approximately 1.03%[17] - The company's total liabilities increased to CNY 645,547,343.48 from CNY 638,259,447.13, representing a rise of about 1.01%[17] - The total owner's equity reached CNY 275,298,176.96, up from CNY 264,657,938.73, indicating an increase of approximately 4.10%[18] - Cash and cash equivalents increased to CNY 313,953,941.22 from CNY 278,553,849.22, showing a growth of about 12.68%[16] - Accounts receivable decreased to CNY 4,542,059.07 from CNY 5,393,514.80, a decline of approximately 15.83%[16] - Inventory decreased to CNY 21,558,915.60 from CNY 24,610,844.16, reflecting a reduction of about 12.36%[16] - The company reported a decrease in total current liabilities to CNY 353,554,358.45 from CNY 351,613,691.00, a slight decline of about 0.55%[17] Operating Costs and Expenses - Operating costs increased by 56.08% to CNY 197,299,636.59, primarily due to the growth in self-produced and sold LNG business[9] - Total operating costs for the current period were ¥209,055,028.80, an increase of 49% from ¥139,827,432.02 in the previous period[19] - The company incurred a total tax expense of ¥4,225,972.84, which is 57% higher than the ¥2,685,824.62 reported in the previous period[19] Other Observations - The company reported a significant increase in prepayments, which rose by 55.12% to CNY 4,068,246.38 due to new prepayments to suppliers[9] - The company recorded a 429.31% increase in cash paid for the acquisition of fixed assets and other long-term assets, amounting to CNY 1,011,296.00[9] - The company continues to disclose ongoing issues related to the former controlling shareholder's violations regarding fund occupation and guarantees, which may impact future financial stability[13] - The company has not reported any new product developments or market expansion strategies in the provided data, suggesting a focus on resolving existing financial issues[13] - The company received cash from sales of goods and services amounting to ¥252,815,479.01, a 55% increase from ¥162,739,883.60 in the previous period[21]

证券代码：002259 证券简称：ST 升达 公告编号：2025-008 四川升达林业产业股份有限公司 股票交易异常波动公告 本公司及董事会全体成员保证信息披露的内容真实、准确、完整，没有虚 假记载、误导性陈述或重大遗漏。 一、股票交易异常波动的具体情况 四川升达林业产业股份有限公司（以下简称"公司"）股票连续三个交易日 2025 年 4 月 15 日、16 日、17 日收盘价格涨幅相对于深证 A 股指数偏离值累计 达到 16.00%，根据深圳证券交易所的有关规定，属于股票交易异常波动的情形。 二、公司关注并核实的相关情况 针对公司股票异常波动，公司董事会通过电话和微信方式，对公司第一大股 东、公司全体董事、监事及高级管理人员进行了核查，现就相关情况说明如下： 1、经核查，公司未发现前期披露的信息存在需要更正、补充之处。 2、经核查，公司未发现近期公共媒体报道了可能或已经对本公司股票交易 价格产生较大影响的未公开重大信息。 3、经核查，近期公司经营情况及内外部经营环境未发生重大变化。 4、经向公司第一大股东"华宝信托有限责任公司-华宝宝升宏达集合资金信 托计划"的受托人华宝信托有限责任公司（以下简称"华宝信托 ...

三、其他尚未披露的诉讼仲裁事项 截至本公告披露日，除已披露的诉讼、仲裁事项外，公司未发现应披露而 未披露的其他重大诉讼、仲裁事项。 四、对公司本期利润或期后利润的可能影响 证券代码：002259 证券简称：ST 升达 公告编号：2025-007 四川升达林业产业股份有限公司 关于诉讼事项的进展公告 本公司及董事会全体成员保证信息披露的内容真实、准确、完整，没有虚假 记载、误导性陈述或重大遗漏。 一、诉讼的基本情况 2018 年 10 月 8 日，四川升达林业产业股份有限公司（以下简称"公司" "升达林业"）对赵培（原顾民昌）诉升达林业、赵毅明、成都市青白江升达 家居制品有限公司民间借贷纠纷一案进行了披露。详见公司于 2023 年 6 月 2 日 在《中国证券报》及巨潮资讯网（www.cninfo.com.cn）披露的《关于诉讼事项 的进展公告》（公告编号：2023-025、2021-040、2018-128）及相关公告。 二、诉讼的进展情况 近日，公司查询到四川省成都市新都区人民法院法院强制扣划已冻结的募 集资金账户金额 339,772.51 元。截至目前，该案尚未执行完毕。 本次被扣划的银行冻结资金此前已被 ...