中公教育科技股份有限公司 控股股东及其他关联方占用资金情况 的专项说明 勤信专字【2025】第 0893 号 | 内 | 容 | 页 | 次 | | --- | --- | --- | --- | | 控股股东及其他关联方占用 | 1-2 | 资金情况的专项说明 | | | 附表 | 3 | | | 目 录 中勤万信会计师事务所 地址：北京西直门外大街 112 号阳光大厦 10 层 电话：（86-10）68360123 传真：（86-10）68360123-3000 邮编：100044 关于中公教育科技股份有限公司 控股股东及其他关联方占用资金情况 的专项说明 勤信专字【2025】第 0893 号 中公教育科技股份有限公司董事会： 我们接受委托，依据《中国注册会计师执业准则》审计了中公教育科技股份 有限公司（以下简称"贵公司"）的财务报表，包括 2024 年 12 月 31 日的合并 及母公司资产负债表，2024 年度的合并及母公司利润表、合并及母公司股东权 益变动表、合并及母公司现金流量表以及财务报表附注，并于 2025 年 4 月 25 日 签发了勤信审字【2025】第 1948 号标准无保留意见的审计报 ...

中公教育科技股份有限公司 舆情管理办法 第一章 总则 第一条 为提高中公教育科技股份有限公司（以下简称"公司"）应对各类舆情的能力， 建立快速反应和应急处置机制，及时、妥善处理各类舆情对公司股价、公司商业信誉及正常 生产经营活动造成的影响，切实保护投资者合法权益，根据《深圳证券交易所股票上市规则》 等相关法律、法规规定和《公司章程》，制定本办法。 第二条 本办法适用于本公司及各合并报表范围内的子公司。 第三条 本办法所称舆情包括： （一）报刊、电视、网络等媒体对公司进行的负面报道； （二）社会上存在的已经或将给公司造成不良影响的传言或信息； （三）可能或者已经影响社会公众投资者投资取向，造成股价异常波动的信息； （四）其他涉及公司信息披露且可能对公司股票及其衍生品交易价格产生较大影响的事 件信息。 第四条 舆情信息的分类： （一）重大舆情：指传播范围较广，严重影响公司公众形象或正常经营活动，使公司已 经或可能遭受损失，已经或可能造成公司股票及其衍生品种交易价格变动的负面舆情； 第六条 公司成立应对舆情处理工作领导小组（以下简称"舆情工作组 "），由公司董 事长担任组长，副总经理担任副组长，成员由公司其他高级管 ...

中公教育科技股份有限公司 公司质量是公司投资价值的基础和市值管理的重要抓手。公司应当立足于提升上市公司 质量，依法依规运用各类方式提升上市公司投资价值。 第二章 市值管理的目的与基本原则 第三条 市值管理的主要目的是通过制定正确战略规划、完善公司治理、规范经营管理、 可持续地创造公司价值，引导公司的市场价值与内在价值趋同，以及通过法律、法规及中国 证监会及深圳证券交易所等监管机构允许的方式，提升公司市场形象与品牌价值，达到公司 整体利益最大化和股东财富增长并举的目标，建立稳定和优质的投资者基础，获得长期的市 场支持，实现公司市值与内在价值的动态均衡。 第四条 市值管理的基本原则： （一）系统性原则。影响公司市值的因素众多，市值管理须秉持系统思维、拆解因子、 循序推进的原则，系统改善影响公司市值增长的各项关键要素。 市值管理制度 第一章 总则 第一条 为进一步加强中公教育科技股份有限公司（下称"公司"、"上市公司"）市值 管理工作，进一步规范公司市值管理行为，维护公司、投资者及其他利益相关者的合法权 益，根据《中华人民共和国公司法》《中华人民共和国证券法》《上市公司监管指引第 10 号 ——市值管理》《深圳证券 ...

中公教育科技股份有限公司 董事会关于 2024 年度独立董事独立性的专项意见 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》等要求，中公教育科技股份有限公司（以下简 称"公司"）董事会对 2024 年度独立董事陈玉琴、江涛、张轩铭的独立性情况进 行评估并出具如下专项意见： 经核查独立董事陈玉琴、江涛、张轩铭的任职经历以及签署的独立性自查报告 等内容，公司董事会认为公司独立董事均能够胜任独立董事的职责要求，未在公司 及附属企业担任除独立董事以外的其他职务，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，不存在其他影响独立董事独立性的情况。综上，公司独立董事陈玉琴、江 涛、张轩铭在 2024 年度符合《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》等规定中对独立董事独立 性的相关要求。 中公教育科技股份有限公司董事会 二〇二五年四月二十五日 ...

报告期内，本人应出席公司董事会会议 7 次，实际出席 7 次，未出现缺席情况；本人作 为独立董事出席了公司 2024 年第一次临时股东大会。 （二）董事会专门委员会工作情况 中公教育科技股份有限公司 2024 年度独立董事述职报告 本人张轩铭作为中公教育科技股份有限公司（以下简称"公司"）独立董事，严格按照 《证券法》《公司法》《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》以及《公司章程》等相关规定，在 2024 年度充分 发挥独立董事的独立作用，忠实履行各项职责，积极出席相关会议，并以谨慎的态度对相关 事项发表了意见，积极维护公司的整体利益和中小股东的合法利益。现将本人 2024 年度的 工作情况报告如下： 一、独立性自查情况 报告期内，本人对独立性情况进行了自查，确认已满足适用的各项法律法规中对于担任 公司独立董事所应具备的独立性要求，并将自查情况提交董事会；董事会对本人的独立性情 况进行了评估，认为本人作为独立董事任职符合《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、年度履职情况 （一）会议出席情况 报告期内， ...

（一）会议出席情况 中公教育科技股份有限公司 2024 年度独立董事述职报告 本人陈玉琴作为中公教育科技股份有限公司（以下简称"公司"）独立董事，严格按照 《证券法》《公司法》《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》以及《公司章程》等相关规定，在 2024 年度充 分发挥独立董事的独立作用，忠实履行各项职责，积极出席相关会议，并以谨慎的态度对相 关事项发表了意见，积极维护公司的整体利益和中小股东的合法利益。现将本人 2024 年度 的工作情况报告如下： 一、独立性自查情况 报告期内，本人对独立性情况进行了自查，确认已满足适用的各项法律法规中对于担任 公司独立董事所应具备的独立性要求，并将自查情况提交董事会；董事会对本人的独立性情 况进行了评估，认为本人作为独立董事任职符合《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、年度履职情况 报告期内，本人积极参加了公司召开的股东大会、董事会及董事会专门委员会的相关会 议，勤勉尽职，会前认真审阅会议文件及相关材料，会上积极参与各项议题的讨论并提出合 理建议，为公司正确、科学 ...

中公教育科技股份有限公司 2024 年度独立董事述职报告 本人江涛作为中公教育科技股份有限公司（以下简称"公司"）独立董事，严格按照《证 券法》《公司法》《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》以及《公司章程》等相关规定，在 2024 年度充分发 挥独立董事的独立作用，忠实履行各项职责，积极出席相关会议，并以谨慎的态度对相关事 项发表了意见，积极维护公司的整体利益和中小股东的合法利益。现将本人 2024 年度的工 作情况报告如下： 一、独立性自查情况 报告期内，本人对独立性情况进行了自查，确认已满足适用的各项法律法规中对于担任 公司独立董事所应具备的独立性要求，并将自查情况提交董事会；董事会对本人的独立性情 况进行了评估，认为本人作为独立董事任职符合《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、年度履职情况 （一）会议出席情况 报告期内，本人积极参加了公司召开的董事会及董事会专门委员会的相关会议，勤勉尽 职，会前认真审阅会议文件及相关材料，会上积极参与各项议题的讨论并提出合理建议，为 公司正确、科学地决策发挥了 ...

中公教育（002607）公告，2024年营业收入26.27亿元，同比下降14.89%。归属于上市公司股东的净利 润1.84亿元，同比增长187.70%。基本每股收益0.03元/股。公司计划不派发现金红利，不送红股，不以 公积金转增股本。 ...

Financial Performance - The total revenue for 2024 was approximately ¥2.63 billion, a decrease of 14.89% compared to ¥3.09 billion in 2023[16]. - The net profit attributable to shareholders for 2024 was ¥183.68 million, a significant increase of 187.70% from a loss of ¥209.43 million in 2023[16]. - The net cash flow from operating activities improved to ¥556.83 million, a 169.60% increase from a negative cash flow of ¥800.06 million in 2023[16]. - The basic earnings per share for 2024 was ¥0.03, compared to a loss of ¥0.03 per share in 2023, marking a 200.00% improvement[16]. - The total assets at the end of 2024 were approximately ¥6.51 billion, down 8.82% from ¥7.14 billion at the end of 2023[16]. - The net assets attributable to shareholders increased by 27.74% to ¥724.40 million at the end of 2024, compared to ¥567.10 million at the end of 2023[16]. - The weighted average return on equity for 2024 was 28.66%, a significant recovery from -31.10% in 2023, reflecting a 59.76% improvement[16]. - The company achieved a turnaround with a net profit of CNY 344.92 million for 2024, marking a significant increase of 683.93% compared to the previous year[82]. Revenue Breakdown - Revenue from the education and training sector was ¥2,563,871,211.98, accounting for 97.61% of total revenue, down 15.87% year-over-year[46]. - The civil servant series generated ¥1,397,011,450.21, representing 53.19% of total revenue, with a year-over-year increase of 22.86%[46]. - The company’s face-to-face training revenue was CNY 1.58 billion, down 11.01% year-on-year, while online training revenue fell by 22.69% to CNY 979.39 million[43]. Operational Changes - The company has 681 direct branches as of December 31, 2024, a decrease of 13.03% from the previous year, and the total number of employees has reduced by 29.10% to 7,888[43]. - The number of training participants decreased by 34.80% year-on-year to 1,272,716, reflecting challenges in market demand[43]. - The company has established the "AI Employment" sub-brand, leveraging AI technology to enhance its employment services and has opened multiple employment service centers in Jiangsu, Chongqing, and Henan[45]. - The company is focusing on optimizing product structure and market strategies to enhance operational efficiency and cost control[82]. Market Trends and Competition - The company anticipates a significant increase in the number of college graduates in 2025, reaching 12.22 million, which may intensify competition in the employment services market[26]. - The employment training market is expected to expand as consumers increasingly seek comprehensive employment service products, indicating a shift towards higher quality offerings[27]. - The industry is experiencing a trend of market polarization, with smaller institutions struggling to compete against larger firms that can leverage research and development advantages[28]. - AI technology is becoming a key driver in the education sector, enabling companies to enhance user experience and optimize course offerings through data analysis[31]. Financial Management and Governance - The company has established a market value management system to enhance its governance and protect the interests of stakeholders, which was approved by the board on April 25, 2025[109]. - The company held two shareholder meetings during the reporting period, ensuring compliance with legal procedures and protecting the rights of all shareholders, particularly minority shareholders[113]. - The company maintains independence from its controlling shareholder in terms of assets, personnel, finance, and operations, with no instances of interference in decision-making or operations[114]. - The company has a complete and independent financial management system, with dedicated accounting personnel and no interference from the controlling shareholder in financial decisions[123]. Employee and Management Structure - The total number of employees at the end of the reporting period is 7,888, with no employees in the parent company[153]. - The employee composition includes 787 management personnel, 610 R&D personnel, 3,324 teaching staff, 806 customer service personnel, and 2,361 marketing personnel[154]. - The company has implemented a comprehensive training program to support employee development and enhance skills through a shared curriculum system[156]. - The company emphasizes a performance-oriented incentive mechanism to attract and retain core talent, aligning their interests with those of shareholders[155]. Regulatory and Compliance Issues - The company faced regulatory penalties for failing to disclose related party transactions, resulting in fines totaling 2 million CNY for Chairman Li Yongxin and 1 million CNY for General Manager Wang Zhendong[140]. - The company received a public reprimand from the Shenzhen Stock Exchange for the same disclosure issues, affecting key executives including Chairman Li Yongxin and General Manager Wang Zhendong[141]. - The company is committed to improving transparency and compliance in its financial disclosures following regulatory scrutiny[140]. Future Plans and Initiatives - The company plans to address the significant demand for digital talent, estimating a shortfall of 25 to 30 million digital professionals by 2025 in China[84]. - By 2025, the company plans to implement the "Skills Illuminate the Future" training initiative, focusing on expanding job opportunities and enhancing employment services[86]. - The company plans to expand its market presence in Southeast Asia, targeting a 30% increase in market share by 2025[134]. - The company is investing 100 million RMB in research and development for new educational technologies[136].

Financial Performance - The company's operating revenue for Q1 2025 was ¥575,021,369.10, a decrease of 24.69% compared to ¥763,498,365.59 in the same period last year[5] - The net profit attributable to shareholders for Q1 2025 was ¥39,994,460.25, down 51.69% from ¥82,792,824.85 in the previous year[5] - The basic earnings per share for Q1 2025 was ¥0.03, a decline of 25.00% from ¥0.04 in the previous year[5] - Net profit for the period was ¥39,994,248.45, down from ¥82,792,824.85, indicating a decline of approximately 51.8%[22] - Earnings per share decreased to ¥0.03 from ¥0.04, reflecting a 25% drop[22] Cash Flow and Liquidity - The net cash flow from operating activities decreased by 42.45%, amounting to ¥83,534,731.08 compared to ¥145,164,153.52 in the same period last year[5] - Cash and cash equivalents decreased by 56.98%, totaling ¥126,050,178.89 compared to ¥293,035,297.50 at the beginning of the period[8] - Cash flow from financing activities resulted in a net outflow of ¥242,543,232.42, compared to a net inflow of ¥91,708,339.45 in the previous period[24] - The ending cash and cash equivalents balance is ¥95,130,030.05, down from ¥603,874,549.81 in the previous period[24] - Total cash inflow from operating activities is ¥608,224,673.78, down 16.1% from ¥724,830,112.91 in the previous period[24] Assets and Liabilities - Total assets at the end of Q1 2025 were ¥6,299,227,154.90, representing a decrease of 3.24% from ¥6,510,125,085.01 at the end of the previous year[5] - Total liabilities decreased to ¥5,534,696,570.85 from ¥5,785,588,749.41, a reduction of approximately 4.3%[18] - Non-current liabilities increased slightly to ¥898,880,890.31 from ¥868,768,850.61, an increase of about 3.9%[18] Shareholder Information - The total number of ordinary shareholders at the end of the reporting period was 330,938[10] - The largest individual shareholder, Li Yongxin, holds 236,101,808 shares, representing a significant stake in the company[13] - The total number of shares held by the top 10 unrestricted shareholders includes 307,369,922 shares held by Hunan Caixin Fund Management Co., Ltd.[13] Expense Management - The company reported a 32.06% reduction in selling expenses, amounting to ¥107,197,599.50 compared to ¥157,786,093.49 in the previous year[8] - Total operating costs decreased to ¥510,725,263.88 from ¥660,742,306.01, a reduction of about 22.7%[21] - Research and development expenses slightly decreased to ¥33,221,892.93 from ¥35,816,768.13, a decline of about 7.3%[21] Strategic Focus - The company’s financial report indicates a focus on improving liquidity and managing receivables effectively in the upcoming quarters[16] - The company is exploring new strategies for market expansion and product development to enhance future growth prospects[16]