中审亚太会计师事务所(特殊普通合伙) China Audit Asia Pacific Certified Public Accountants LLP 关于人人乐连锁商业集团股份有限公司 2024 年度财务报表非标准审计意见 的专项说明 中国 · 北京 BEIJING CHINA China Audit Asia Pacific Certified Public Accountants LLF 关于人人乐连锁商业集团股份有限公司 2024 年度财务报表非标准审计意见的专项说明 中审亚太审字(2025) 005931 号 深圳证券交易所: 我们接受委托,对人人乐连锁商业集团股份有限公司(以下简称"人人乐公 司") 2024年度财务报表进行了审计,并于 2025年 4 月 28 日出具了无法表示 意见的审计报告(报告编号:中审亚太审字(2025)005927号)。根据中国证 券监督管理委员会《公开发行证券的公司信息披露编报规则第 14 号 -- 非标准 审计意见及其涉及事项的处理》、《监管规则适用指引一审计类第1号》和《深圳 证券交易所股票上市规则》等相关要求,就相关事项说明如下: 一、合并财务报表整体的重要性 ...

中审亚太会计师事务所(特殊普通合伙) China Audit Asia Pacific Certified Public Accountants LLP 审计报告 AUDIT REPORT 人人乐连锁商业集团股份有限公司 2024年度财务报表审计 中国 · 北京 BEIJING CHINA 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】 人人乐连锁商业集团股份有限公司 2024年度财务报表审计报告 中审亚太审字(2025) 005927号 | 目录 | | 页码 | | --- | --- | --- | | 、审计报告 | | 1-3 | | 二、已审财务报表 | | | | 1. 合并资产负债表 | | 4-5 | | 2. | 合并利润表 | 6 | | 3. | 合并现金流量表 | 7 | | 4. | 合并股东权益变动表 | 8-9 | | 5. | 母公司资产负债表 | 10-11 | | 6. | 母公司利润表 | 12 | | 7. 母公司现金流量表 | | 13 | | 8. | 母公司股东权益变动表 | 14-15 | | 9. | ...

中审亚太会计师事务所(特殊普通合伙) China Audit Asia Pacific Certified Public Accountants LLP 人人乐链锁商业集团股份有限公司 内部控制审计报告 中国 · 北京 BEIJING CHINA ，您可使用手机"扫一扫" 此码用于证明该审计报告是否由具有执业许可的会计师事务所出。" 我行在 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://ac.cnof.gov.cn）" 进行宜 二、注册会计师的责任 我们的责任是在实施审计工作的基础上,对财务报告内部控制的有效性发表 审计意见,并对注意到的非财务报告内部控制的重大缺陷进行披露。 China Audit Asia Pacific Certified Public Accountants LLP 内部控制审计报告 中审亚太审字(2025) 005930 号 人人乐连锁商业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 们审计了人人乐连锁商业集团股份有限公司(以下简称"人人乐公司")2024 年 12 月 31 日的财务报告内部控制的有效性。 ...

中审亚太会计师事务所(特殊普通合伙) China Audit Asia Pacific Certified Public Accountants LLP 中国 · 北京 BEIJING CHINA 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://ac.mof.gov.cn）" 近行 ： 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://ag.fgo.cn）" 进行评 目 录 | 项目 | 页码 | | --- | --- | | l、 专项审核报告 | 1-2 | | 2、附表 | 3 | China Audit Asia Pacific Certified Public Accountants LLP 关于人人乐连锁商业集团股份有限公司 非经营性资金占用及其他关联资金往来情况 汇总表的专项审核报告 关于人人乐连锁商业集团股份有限公司 关联方非经营性资金占用及其他关联 资金往来情况汇总表的专项审核报告 中审亚太审字(2025) 005929 号 为了更好地理解人人乐 2024年度关联方占用上市公司资金情况,后附汇总 表应当与已审的财务报表一并阅读。 本审核报告仅供 ...

Revenue and Profit - The company's revenue for Q1 2025 was ¥129,445,999.36, a decrease of 77.81% compared to ¥583,323,794.49 in the same period last year[5] - The net profit attributable to shareholders was -¥79,616,688.11, an improvement of 39.57% from -¥131,741,870.19 year-on-year[5] - Total operating revenue for the current period was ¥129,445,999.36, a decrease of 77.8% compared to ¥583,323,794.49 in the previous period[21] - Net profit for the current period was -¥79,616,284.63, an improvement from -¥131,733,956.27 in the previous period[22] - Basic and diluted earnings per share for the current period were -0.1809, compared to -0.2994 in the previous period[23] Cash Flow - The net cash flow from operating activities was -¥76,092,262.18, showing a 63.80% improvement compared to -¥210,193,915.56 in the previous year[5] - Cash inflow from operating activities totaled ¥167,093,020.97, a decrease of 76.9% from ¥724,076,693.36 in the previous period[25] - Total cash outflow from operating activities amounted to $243.19 million, while cash inflow from investment activities was $360.80 thousand[26] - The net cash flow from investment activities was -$4.97 million, a significant decrease from $225.24 million in the previous period[26] - Cash inflow from financing activities was $0, while cash outflow totaled $22.64 million, leading to a net cash flow from financing activities of -$22.64 million[26] - The net increase in cash and cash equivalents was -$103.70 million, compared to -$128.61 million in the previous period[26] - The ending balance of cash and cash equivalents was $6.46 million, down from $180.81 million in the previous period[26] Assets and Liabilities - Total assets decreased by 17.95% to ¥1,572,465,237.61 from ¥1,916,392,300.03 at the end of the previous year[5] - Total current assets decreased from CNY 589.99 million to CNY 441.08 million, representing a reduction of about 25.3%[18] - Non-current assets decreased from CNY 1.33 billion to CNY 1.13 billion, a decline of approximately 14.6%[19] - The total assets of the company decreased from CNY 1.92 billion to CNY 1.57 billion, a reduction of about 18.9%[19] - Total liabilities decreased to ¥2,056,008,260.49 from ¥2,320,319,038.28, reflecting a reduction of 11.4%[20] - The company’s total liabilities include a significant portion of current liabilities, indicating a focus on short-term financial obligations[19] Shareholder Information - The number of ordinary shareholders at the end of the reporting period was 13,748[11] - The largest shareholder, Xi'an Tongji Yongle Commercial Operation Management Co., Ltd., holds 39.30% of the shares, totaling 172,904,100 shares[11] - The company’s major shareholders have a total of 265,942,966 shares frozen, representing 100% of their holdings[15] Operating Costs and Income - The company reported a significant decrease in operating costs, which fell by 79.32% to ¥86,618,351.61 from ¥418,940,574.30 year-on-year[9] - Total operating costs for the current period were ¥203,075,726.25, down 71.6% from ¥714,744,429.19 in the previous period[22] - The company experienced a 100% drop in investment income, reporting no investment income compared to ¥1,667,739.74 in the previous year[9] - The company recorded a 601.10% increase in asset disposal income, amounting to ¥22,197,746.18 compared to ¥3,166,109.96 in the previous year[9] Accounting and Audit - The company has not yet adopted the new accounting standards effective from 2025[27] - The first quarter report was not audited, indicating a preliminary financial position[27]

人人乐连锁商业集团股份有限公司关于再次延期披露 2024 年年度报告的公告 人人乐连锁商业集团股份有限公司（以下简称"公司"）原计划于 2025 年 4 月 26 日披露《2024 年年度报告》。2025 年 4 月 21 日，根据年报编制工作的 进展情况，经向深圳证券交易所申请，公司将《2024 年年度报告》的披露时间 延期至 2025 年 4 月 29 日。具体内容详见公司于 2025 年 4 月 22 日披露的《关于 年报披露延期以及公司股票可能被终止上市的第六次风险提示公告》。 由于年度报告工作量大、文件繁杂，相关编制及复核工作仍未结束，为确保 年度报告的质量和信息披露的准确性和完整性，经向深圳证券交易所申请，公司 将《2024 年年度报告》的披露时间延期至 2025 年 4 月 30 日。 公司董事会对再次调整定期报告披露时间给投资者带来的不便致以诚挚的 歉意，敬请广大投资者谅解。 公司选定的信息披露媒体为《证券时报》、《中国证券报》、《上海证券报》、 《证券日报》以及巨潮资讯网(http://www.cninfo.com.cn)，公司所有信息均以在 上述媒体披露的信息为准，敬请投资者理性投资，注意 ...

为了保住上市资格，*ST人乐在2024年进行了一连串的资本运作，最终于2024年12月31日前实施完成了 重大资产出售暨重大资产重组事项，并于2025年1月28日发布了扭亏为盈的业绩预告，预计2024年期末 净资产为0.23亿元至0.73亿元，归属于上市公司股东的净利润为4.10亿元至4.60亿元。 具体来看，*ST人乐在2024年通过出售西安人人乐商品配销有限公司（下称"西安配销"）、西安高隆盛 商业运营管理有限公司（下称"西安高隆盛"）等3家公司股权，取得投资收益约3.50亿元；同时，公司 出售持有的长沙市人人乐商业有限公司等13家子（孙）公司的100%股权及相应债权，取得投资收益约 6.40亿元。 （原标题：年报业绩从大幅预盈到预亏，*ST人乐"关联交易保壳"或已失败） 2025年4月28日，人人乐连锁商业集团股份有限公司（002336.SZ，下称"*ST人乐"）发布业绩预告修正 公告，预计2024年期末净资产修正后为-4.07亿元至-3.92亿元，归属于上市公司股东的净利润修正后为 亏损500万元至2000万元（此前预盈4.10亿元至4.60亿元）。 公告同时表示，根据相关规定，该公司股票可能被深圳证 ...

Group 1: Economic Indicators - In the first quarter, the total profit of industrial enterprises above designated size reached 150.936 billion yuan, a year-on-year increase of 0.8% [4] - The Ministry of Commerce and six other departments announced an optimization of the departure tax refund policy, raising the cash refund limit to 20,000 yuan [4][6] Group 2: Company Earnings - Gujing Gongjiu reported a net profit of 5.517 billion yuan for 2024, a year-on-year increase of 20.22%, and proposed a dividend of 50 yuan per 10 shares [8] - Gree Electric reported a net profit of 32.185 billion yuan for 2024, a year-on-year increase of 10.91%, and proposed a dividend of 20 yuan per 10 shares [8] - Luzhou Laojiao reported a net profit of 13.473 billion yuan for 2024, a year-on-year increase of 1.71%, and proposed a dividend of 45.92 yuan per 10 shares [8] - Yake Technology reported a net profit of 872 million yuan for 2024, a year-on-year increase of 50.41%, and proposed a dividend of 2.6 yuan per 10 shares [8] - Yunda Holdings reported a net profit of 1.914 billion yuan for 2024, a year-on-year increase of 17.77%, and proposed a dividend of 2 yuan per 10 shares [8] Group 3: Significant Corporate Announcements - National City Mining reported a net profit of 612 million yuan for the first quarter of 2025, a year-on-year increase of 18,279.65%, primarily due to increased investment income from the sale of subsidiaries [9] - Zhenghe Ecology signed a strategic cooperation agreement with Yanshan (Hebei) Cultural Tourism Development Group, planning a total investment of 2 billion yuan for a tourism integration project [9] - New Life Fortune announced plans to issue shares and pay cash to acquire 100% of Guangzhou Jinnan Magnetic Materials, which is expected to constitute a major asset restructuring [9] - Chengdi Xiangjiang announced that its subsidiary won a bid for a project with a contract value of 1.632 billion yuan, with a construction period of 92 days [10]

*ST人乐(002336.SZ)发布业绩预告修正公告，预计2024年期末净资产修正后为-4.07亿元–-3.92亿元，归 属于上市公司股东的 净利润修正后为亏损500万元-2000万元。此外，根据年审会计师与审计委员会沟 通，会计师可能对审计报告发表无法表示意见的非标准意见，公司股票可能被深圳证券交易所终止上 市。公司原预计2024年归属于上市公司股东的净利润为4.1亿元-4.6亿元。 ...