证券代码：002425 证券简称：凯撒文化 公告编号： 2023-062 凯撒（中国）文化股份有限公司 关于公司及子公司部分银行账户被冻结的公告 本公司及董事会全体成员保证公告内容真实、准确和完整，不存在虚假记载、误导性陈 述或者重大遗漏。 凯撒（中国）文化股份有限公司（以下简称"公司"）近日通过查询银行账户获悉公司 及子公司霍尔果斯酷牛网络科技有限公司（以下简称"霍尔果斯酷牛"）的部分银行账户资 金被冻结，具体情况如下： | 一、银行账户被冻结的基本情况 | | --- | | 户名 | 开户行 | 账户性质 | 银行账号 | 账户余额（元） | 冻结金额（元） | | --- | --- | --- | --- | --- | --- | | 凯撒（中国） | 交通银行汕 | 基本户 | 445**************9626 | 18,049,944.63 | 18,049,944.63 | | 文化股份有限 | 头支行 | | | | | | 公司 | | | | | | | 霍尔果斯酷牛 | 交通银行霍 | 基本户 | 655**************8168 | 9,015,002.39 | ...

中国证券监督管理委员会广东监管局 行政监管措施决定书 〔2023〕179 号 三、审计工作底稿的记录存在错漏。致同所在对凯撒文化 2021 年应收账款科目实施函证程序时，其中一家被函证对象 的发函地址与回函地址不相同，但审计底稿中记录该函证的发 函地址与回函地址相同。此外，致同所称对回函地址进行了实 2 地走访，但在审计工作底稿中并未记录。上述行为不符合《中 国注册会计师审计准则 1131 号——审计工作底稿》（2022 年 12 月修订）第十条的规定。 关于对致同会计师事务所(特殊普通合伙)、 王淑燕、楚三平、陆江杰采取出具 警示函措施的决定 致同会计师事务所(特殊普通合伙)、王淑燕、楚三平、陆江杰： 根据《上市公司现场检查规则》（证监会公告〔2022〕21 号）等规定，我局派出检查组对凯撒（中国）文化股份有限公 司（以下简称凯撒文化）进行了现场检查，并对致同会计师事 务所（以下简称致同所）执业的凯撒文化 2020 年至 2022 年 年报审计工作进行了延伸检查。经查，致同所在审计执业中存 在以下问题： 一、商誉减值审计程序执行不到位。致同所对凯撒文化 2020 年至 2022 年商誉减值事项审计时，仅根据 ...

中国证券监督管理委员会广东监管局 行政监管措施决定书 〔2023〕180 号 关于对北京华亚正信资产评估有限公司、 邱旭东、张野采取出具警示函措施的决定 四、评估工作底稿存在缺漏。华亚正信的项目评估底稿中， 个别访谈记录与实际情况存在偏差，部分项目的收入预测未见 2 分析、判断和调整的过程资料。上述情形不符合《资产评估执 业准则——资产评估程序》第七条和《资产评估执业准则—— 资产评估档案》第五条、第十一条的规定。 北京华亚正信资产评估有限公司、邱旭东、张野： 根据《上市公司现场检查规则》（证监会公告〔2022〕21 号）等规定，我局派出检查组对凯撒（中国）文化股份有限公 司（以下简称凯撒文化）进行了现场检查，并对北京华亚正信 资产评估有限公司（以下简称华亚正信）执业的凯撒文化商誉 减值测试资产评估项目进行了延伸检查。经查，华亚正信在评 估执业中存在以下问题： 一、折现率中的个别风险参数的确定存在瑕疵。华亚正信在 对凯撒文化子公司杭州幻文科技有限公司（以下简称杭州幻 文）2020 年至 2022 年商誉减值有关事项进行评估时，评估 1 底稿记录的企业规模计算公式为 3.73%-0.717%×Ln(公司总 资产 ...

Financial Performance - The company's operating revenue for Q3 2023 was ¥90,145,980.92, a decrease of 39.77% compared to the same period last year[5]. - The net profit attributable to shareholders was -¥34,008,985.65, down 28.25% year-on-year, while the net profit after deducting non-recurring gains and losses was -¥37,319,881.88, a decrease of 22.19%[5]. - The basic and diluted earnings per share were both -¥0.0359, reflecting a decline of 28.67% compared to the previous year[5]. - Total operating revenue for Q3 2023 was CNY 268,629,481.61, a decrease of 48.0% compared to CNY 516,117,727.58 in the same period last year[18]. - Net loss for Q3 2023 amounted to CNY 139,445,108.00, compared to a net loss of CNY 83,870,876.35 in Q3 2022, representing a 66.5% increase in losses[19]. - The total comprehensive loss for the third quarter was CNY -136,146,813.80, compared to CNY -76,124,906.08 in the previous year, indicating a significant increase in losses[20]. - Basic and diluted earnings per share for the quarter were both CNY -0.1378, compared to CNY -0.0789 in the same period last year, reflecting a worsening performance[20]. Assets and Liabilities - Total assets at the end of the reporting period were ¥4,833,023,259.86, a decrease of 4.06% from the end of the previous year[5]. - The company's total assets decreased to CNY 4,833,023,259.86 from CNY 5,037,288,969.26, reflecting a decline of 4.1%[17]. - Non-current liabilities totaled CNY 65,926,169.54, an increase of 5.2% from CNY 62,316,195.59 in the previous period[17]. - The total liabilities decreased to CNY 479,795,912.43 from CNY 547,914,808.03, a reduction of 12.4%[17]. - The equity attributable to shareholders of the parent company decreased to CNY 4,224,722,279.58 from CNY 4,352,043,236.43, a decline of 2.9%[17]. Cash Flow - The company reported a net cash flow from operating activities of -¥5,408,503.86, a significant decrease of 109.72% year-on-year[10]. - Cash flow from operating activities showed a net outflow of CNY -5,408,503.86, a decline from a net inflow of CNY 55,653,208.36 in the previous year[21]. - Cash inflow from investment activities totaled CNY 482,030,488.95, up from CNY 392,673,293.64 year-on-year, while cash outflow for investments was CNY 482,400,612.00, compared to CNY 702,204,384.01 last year[22]. - The net cash flow from financing activities was CNY -5,584,242.75, an improvement from CNY -12,443,574.39 in the previous year[22]. - The ending cash and cash equivalents balance was CNY 244,971,841.80, compared to CNY 166,341,036.41 at the end of the previous year[22]. - The company reported a decrease in cash received from sales of goods and services, totaling CNY 397,010,503.40, down from CNY 490,636,226.69 in the previous year[21]. Shareholder Information - Total number of common shareholders at the end of the reporting period is 85.056 million[12]. - The largest shareholder, Caesar Group (Hong Kong) Limited, holds 19.59% of shares, totaling 187,409,497 shares[12]. - The second largest shareholder, Zhikai Limited, holds 2.90% of shares, totaling 27,770,712 shares[12]. - The company holds 8,627,600 shares in treasury stock, accounting for 0.90% of total shares[13]. - The total number of preferred shareholders is not applicable for this reporting period[14]. Investment and Expenses - The company’s investment income decreased by 138.82% compared to the same period last year, primarily due to reduced investment income from joint ventures[10]. - The company experienced a 47.95% decrease in operating revenue year-on-year, attributed to declining recharge flows from existing games[10]. - Research and development expenses for Q3 2023 were CNY 60,509,742.58, up 8.1% from CNY 55,698,759.01 in the same quarter last year[18]. - The company’s intangible assets increased by 52.26% year-on-year, mainly due to new copyright acquisitions and the completion of game product development[10]. - The company’s cash flow from investing activities increased by 99.88% year-on-year, primarily due to a reduction in investments in financial products[10]. - Accounts receivable decreased from 453,478,642.48 CNY to 331,048,173.29 CNY, representing a reduction of about 27%[15]. - Total current assets decreased from 1,194,264,355.15 CNY to 909,698,242.88 CNY, a decline of approximately 24%[15]. - Long-term equity investments slightly decreased from 121,870,270.47 CNY to 117,834,544.79 CNY[15]. Other Information - The company has not disclosed any financing or securities lending activities among the top ten shareholders[13]. - The company has not undergone an audit for the third quarter report, which may affect the reliability of the financial data presented[23]. - The company is implementing new accounting standards starting in 2023, which may impact future financial reporting[23]. - Other comprehensive income after tax for Q3 2023 was CNY 3,298,294.20, down from CNY 7,745,970.27 in the previous year[19].

证券代码: 002425 证券简称:凯撒文化 凯撒(中国)文化股份有限公司 投资者关系活动记录表 | --- | --- | --- | |----------------|-----------------------|-------------| | 投资者关系活动 | □特定对象调研 | □分析师会议 | | 类别 | □媒体采访 □业绩说明会 | | | | □新闻发布会 □路演活动 | | □现场参观 其他(投资者网上集体接待日活动) 参与单位名称及 投资者网上提问 人员姓名 时间 2023 年 9 月 19 日 (周二) 下午 15:45~17:00 地点 公司通过全景网"投资者关系互动平台"(https://ir.p5w.net) 采用网络远程的方式召开业绩说明会 上市公司接待人 1、董事长郑雅珊 员姓名 2、总经理何啸威 3、财务总监刘军 4、董事会秘书邱明海 投资者提出的问题及公司回复情况 公司就投资者在本次说明会中提出的问题进行了回复: 1、数据显示,手机游戏市场已逐步回暖,但市场竞争依旧激 烈,公司将打算如何应对? 投资者关系活动 公司充分意识到目前移动游戏行业市场的竞争格局,将持续 主 ...

Financial Performance - The company's operating revenue for the first half of 2023 was ¥178,483,500.69, a decrease of 51.29% compared to ¥366,450,692.57 in the same period last year[22]. - The net profit attributable to shareholders of the listed company was -¥96,610,265.40, representing a decline of 98.77% from -¥48,603,232.95 in the previous year[22]. - The net cash flow from operating activities was ¥20,838,270.75, down 56.92% from ¥48,375,584.37 in the same period last year[22]. - The total assets at the end of the reporting period were ¥4,870,310,554.96, a decrease of 3.31% from ¥5,037,288,969.26 at the end of the previous year[22]. - The net assets attributable to shareholders of the listed company were ¥4,259,379,413.71, down 2.13% from ¥4,352,043,236.43 at the end of the previous year[22]. - The basic earnings per share for the reporting period was -¥0.1019, a decline of 99.80% compared to -¥0.0510 in the same period last year[22]. - The company reported a significant increase in non-recurring gains and losses, totaling ¥4,867,808.33 for the reporting period[27]. - The weighted average return on net assets was -2.24%, a decrease of 1.27% compared to -0.97% in the previous year[22]. Business Strategy and Development - The company is focusing on the development of mobile games, with significant contributions from titles like "Three Kingdoms 2017" and "Saint Seiya: Awakening" in various markets[33]. - The new game "Zhenhun Street: Dawn" has successfully obtained its license and is expected to launch soon, which may enhance the company's performance[34]. - The company has multiple upcoming titles, including "Bleach" and "SNK All-Stars," with expected completion of development and testing in late 2023 and 2024[36]. - The company has established a strong market position as a large independent developer, enhancing its bargaining power and ability to undertake external game development tasks[31]. - The company is expanding its core competitive advantages while diversifying its business model to seek long-term growth[35]. - The company has obtained the ICP license, allowing it to independently conduct game operations, which is expected to significantly improve profit margins[35]. - The company is developing a new mobile game based on the popular IP "Saint Seiya," which has already achieved over 100 million in revenue from its previous game adaptation[37]. - The company is actively exploring international business opportunities to enhance its market share and profitability[41]. Market Analysis - The entertainment IP market in China is projected to recover rapidly, with mobile game products being a major revenue source, accounting for 37.2% of total IP market revenue[35]. - The domestic game market's actual sales revenue for the first half of 2023 was approximately 144.26 billion yuan, a year-on-year decrease of 2.39%[39]. - The mobile game market's actual sales revenue for the same period was about 106.70 billion yuan, reflecting a decline of 3.41% year-on-year[40]. - The user base for China's gaming market reached 668 million, marking a year-on-year growth of 0.35%[40]. - The number of domestic game licenses issued in the first half of 2023 was 522, indicating a return to a regular issuance pace[40]. Financial Management - Operating costs decreased by 53.55% to ¥137,731,614.22 from ¥296,522,792.31, primarily due to reduced channel costs and copyright licensing fees[46]. - Research and development expenses increased by 41.13% to ¥95,680,289.12, mainly due to higher outsourcing development costs[46]. - The company reported a significant increase in income tax expenses by 185.65% to ¥18,196,502.80, mainly due to an increase in deferred tax expenses[46]. - The total investment amount for the reporting period was CNY 2,500,000, a decrease of 86.26% compared to the previous year's investment of CNY 18,200,000[58]. - The company raised a total of CNY 900,399,994.20 from a non-public offering, with a net amount of CNY 870,671,005.86 after deducting fees[63]. - The company has temporarily allocated 80 million yuan of idle raised funds to supplement working capital for daily operations, with a usage period not exceeding 6 months[66]. Corporate Governance and Compliance - The company has established a dedicated department to ensure compliance with regulatory requirements for game content, mitigating risks associated with potential penalties[73]. - The company emphasizes the importance of retaining core personnel to sustain its competitive edge and plans to enhance recruitment and incentive mechanisms[76]. - The company has not reported any unutilized raised funds that are not stored in special accounts or cash management[66]. - The company has not experienced any bankruptcy reorganization matters during the reporting period[96]. - The company has not violated any procedures for providing guarantees[119]. Social Responsibility and Environmental Commitment - The company emphasizes its commitment to social responsibility, including donations for rural education and support for impoverished households during the Spring Festival[87]. - The company has implemented strict measures for protecting minors, including real-name registration and anti-addiction systems in its games[88]. - The company does not belong to the list of key pollutant discharge units and has not faced any environmental penalties during the reporting period[86].

证券代码：002425 证券简称：凯撒文化 公告编号：2023-056 凯撒（中国）文化股份有限公司 第八届监事会第二次会议决议公告 本公司及监事会全体成员保证公告内容真实、准确和完整，不存在虚假记载、误导性陈 述或者重大遗漏。 凯撒（中国）文化股份有限公司（以下简称"公司"）第八届监事会第二次会议于 2023 年 08 月 24 日以现场结合通讯表决的方式召开。会议通知于 2023 年 08 月 14 日以电子邮件方 式送达给全体监事。会议应到监事 3 名，实际出席监事 3 名。本次会议召集、召开符合《公 司法》和《公司章程》的有关规定。与会监事经认真审议和表决，作出以下决议： 网（http://www.cninfo.com.cn）的公告。 三、以 3 票同意、0 票反对、0 票弃权，审议通过了《关于 2023 年度日常关联交易预 计的议案》。 一、以 3 票同意、0 票反对、0 票弃权，审议通过了《关于 2023 年半年度报告全文及 其摘要的议案》。 经审核，监事会成员一致认为，董事会编制和审核凯撒（中国）文化股份有限公司《2023 年半年度报告全文及其摘要》的程序符合法律、行政法规和中国证监会的规定，报 ...

二、会议以 9 票同意、0 票弃权、0 票反对的表决结果，审议通过《关于募集资金 2023 年半年度存放与使用情况的专项报告的议案》。 证券代码：002425 证券简称：凯撒文化 公告编号：2023-055 凯撒（中国）文化股份有限公司 第八届董事会第二次会议决议公告 本公司及董事会全体成员保证公告内容真实、准确和完整，不存在虚假记载、误导性陈 述或者重大遗漏。 凯撒（中国）文化股份有限公司（以下简称"公司"、"凯撒文化"）第八届董事会第二次 会议于 2023 年 08 月 24 日以现场结合通讯表决的方式召开。会议通知于 2023 年 08 月 14 日 以电子邮件送达全体董事、监事和高级管理人员。本次会议由董事长郑雅珊女士召集，会议 应出席的董事 9 人, 实际出席董事 9 人。本次会议的召集和召开符合《公司法》和《公司章 程》的有关规定，合法有效。会议经过讨论，作出如下决议： 一、会议以 9 票同意、0 票弃权、0 票反对的表决结果，审议通过《关于 2023 年半年 度报告全文及其摘要的议案》。 具体内容详见同日披露于《证券时报》《中国证券报》《上海证券报》《证券日报》和巨潮 资讯网（http://ww ...

凯撒（中国）文化股份有限公司 凯撒（中国）文化股份有限公司 | （二）截止2023年6月30日募集资金使用及结余情况 | | --- | | 项目 | 金额（元） | | --- | --- | | 实际募集资金净额 | 870,671,005.86 | | 减：游戏研发及运营建设项目 | 307,545,260.00 | | 代理游戏海外发行项目 | 48,350,000.00 | | 补充流动资金 | 240,250,000.00 | | 其他费用 | 5,775.78 | | 加：累计利息收入 | 21,988,735.59 | | 尚未使用的募集资金余额 | 296,508,705.67 | | 其中：存放于银行募集资金专户 | 216,508,841.22 | | 闲置募集资金暂时补充流动资金 | 80,000,000.00 | 二、募集资金管理情况 （一）募集资金的管理情况 公司已按照《中华人民共和国公司法》《中华人民共和国证券法》《上市公司证券发 行管理办法》《深圳证券交易所股票上市规则》等法律法规和规范性文件的规定，结合公 司实际情况，制定了《凯撒（中国）文化股份有限公司募集资金管理办法》，对 ...

凯撒（中国）文化股份有限公司 2023 年半度非经营性资金占用及其他关联资金往来情况汇总表 | | 霍尔果斯益嘉网络科 | 子公司 | 其他应收款 | 2,626.76 | 127.76 | | 2,754.52 | 非经营性往来 | | --- | --- | --- | --- | --- | --- | --- | --- | --- | | | 技有限公司 | | | | | | | | | | 深圳凯撒文化创业投 | 子公司 | 其他应收款 | 1,138.50 | 108.90 | | 1,247.40 | 非经营性往来 | | | 资企业（有限合伙） | | | | | | | | | | 霍尔果斯酷牛网络科 | 子公司 | 其他应收款 | | 2,925.00 | | 2,925.00 | 非经营性往来 | | | 技有限公司 | | | | | | | | | | 霍尔果斯猫咪影视传 | 子公司 | 其他应收款 | | 400.00 | | 400.00 | | | | 媒有限公司 | | | | | | | | | | 深圳市飞腾互娱网络 | 子公司 | 其他应收款 | | 100.00 ...