中矿资源集团股份有限公司 已审财务报表 2024年度 中矿资源集团股份有限公司 目 录 | | 页 | | 次 | | --- | --- | --- | --- | | 审计报告 | 1 | - | 6 | | 已审财务报表 | | | | | 合并资产负债表 | 7 | - | 8 | | 母公司资产负债表 | 9 | - | 10 | | 合并利润表 | 11 | - | 12 | | 母公司利润表 | | 13 | | | 合并现金流量表 | 14 | - | 15 | | 母公司现金流量表 | | 16 | | | 合并股东权益变动表 | 17 | - | 18 | | 母公司股东权益变动表 | 19 | - | 20 | | 财务报表附注 | 21 | - | 139 | | 补充资料 | | | | | 1.当期非经常性损益明细表 | | 1 | | | 2.净资产收益率及每股收益 | | 1 | | 审计报告 安永华明（2025）审字第70152082_A01号 中矿资源集团股份有限公司 中矿资源集团股份有限公司全体股东： 一、审计意见 我们审计了中矿资源集团股份有限公司的财务报表，包括202 ...

中矿资源集团股份有限公司 内部控制审计报告 2024 年度 内部控制审计报告 安永华明（2025）专字第70152082_A01号 中矿资源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 计了中矿资源集团股份有限公司（以下简称"贵公司"）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，并评价其有效性是贵公司董事会 的责任。 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。 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 部控制审计结果推到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，中矿资源集团股份有限公司按照《企业内部控制基本规范》和相关规 定于2024年 ...

方正证券承销保荐有限责任公司 关于中矿资源集团股份有限公司 2024 年度募集资金存放与使用情况的核查意见 方正证券承销保荐有限责任公司（以下简称"方正承销保荐"或"保荐机构"） 作为中矿资源集团股份有限公司（以下简称"中矿资源"或"公司"）2020 年度 非公开发行股票（以下简称"本次非公开发行"）的保荐机构，根据《证券发行 上市保荐业务管理办法》《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》以及《上市公司监管指引 第 2 号——上市公司募集资金管理和使用的监管要求》等有关规定，对中矿资源 2024 年度募集资金存放与使用情况进行了认真、审慎核查。具体核查情况如下： 一、保荐机构的核查工作 方正承销保荐查询了募集资金专户，查阅了年度募集资金存放与使用的专项 报告、会计师关于募集资金年度使用情况的鉴证报告以及各项业务和管理规章制 度，从公司募集资金的管理、募集资金的用途、募集资金的信息披露情况等方面 对其募集资金制度的完整性、合理性及有效性进行了核查。 二、募集资金基本情况 （一）募集资金金额扣除发行费用后的实际募集资金金额、资金到账时间 经中国证券监 ...

中矿资源集团股份有限公司 非经营性资金占用及其他关联资金往来情况的专项说明 2024 年度 非经营性资金占用及其他关联资金往来情况的专项说明 安永华明（2025）专字第70152082_A03号 中矿资源集团股份有限公司 中矿资源集团股份有限公司董事会： 我们审计了中矿资源集团股份有限公司的2024年度财务报表，包括2024年12月31 日的合并及公司资产负债表，2024年度的合并及公司利润表、股东权益变动表和现金 流量表以及相关财务报表附注，并于2025年4月24日出具了编号为安永华明（2025） 审字第70152082_A01号的无保留意见审计报告。 按照《上市公司监管指引第8号——上市公司资金往来、对外担保的监管要求》的 要求，中矿资源集团股份有限公司编制了后附的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（以下简称"汇总表"）。 如实编制和对外披露汇总表，并确保其真实性、合法性、完整性是中矿资源集股 份有限公司的责任。我们对汇总表所载资料与我们审计中矿资源集团股股份有限公司 2024年度财务报表时所复核的会计资料和经审计的财务报表的相关内容进行了核对， 在所有重大方面没有发现不一致之处。 ...

中矿资源集团股份有限公司 募集资金存放与使用情况鉴证报告 2024 年度 募集资金存放与使用情况鉴证报告 安永华明（2025）专字第70152082_A02号 中矿资源集团股份有限公司 中矿资源集团股份有限公司董事会： 我们接受委托，对后附的中矿资源集团股份有限公司2024年度募集资金存放与使用 情况的专项报告（"募集资金专项报告"）进行了鉴证。按照《上市公司监管指引第2号 ——上市公司募集资金管理和使用的监管要求》、《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》及相关格式指南编制募集资金专项报告，并保 证其内容真实、准确、完整，不存在虚假记载、误导性陈述或重大遗漏是中矿资源集团 股份有限公司董事会的责任。我们的责任是在执行鉴证工作的基础上对募集资金专项报 告独立发表鉴证意见。 我们按照《中国注册会计师其他鉴证业务准则第3101号——历史财务信息审计或审 阅以外的鉴证业务》的规定执行了鉴证业务。该准则要求我们计划和执行鉴证工作，以 对募集资金专项报告是否不存在重大错报获取合理保证。在鉴证过程中，我们实施了包 括了解、抽查、核对以及我们认为必要的其他程序。我们相信，我们的鉴证工作为发 表 ...

方正证券承销保荐有限责任公司 关于中矿资源集团股份有限公司 2024 年度定期现场检查报告 | 保荐机构名称：方正证券承销保荐有限责任公司 被保荐公司简称：中矿资源 | | --- | | 保荐代表人姓名：曹方义 联系电话：010-56992500 | | 保荐代表人姓名：杨日盛 联系电话：010-56992500 | | 现场检查人员姓名：曹方义、张弛 | | 现场检查对应期间：2024 年度 | | 现场检查时间：2025 年 3 月 31 日至 2025 年 4 月 23 日 | | 一、现场检查事项 现场检查意见 | | （一）公司治理 是 否 不适用 | | 现场检查手段：查阅公司股东大会、董事会、监事会会议文件；查阅公司公开信息 | | 披露文件；实地查看公司的主要经营场所等。 | | 1.公司章程和公司治理制度是否完备、合规 √ | | 2.公司章程和股东会、董事会规则是否得到有效执行 √ | | 3.股东会、董事会会议记录是否完整，时间、地点、出席人员 √ | | 及会议内容等要件是否齐备，会议资料是否保存完整 | | 4.股东会、董事会会议决议是否由出席会议的相关人员签名确 √ | | 认 ...

方正证券承销保荐有限责任公司 关于中矿资源集团股份有限公司 2024 年度持续督导年度保荐工作报告 | 保荐机构名称：方正证券承销保荐有限责任公司 | 被保荐公司简称：中矿资源 | | --- | --- | | 保荐代表人姓名：曹方义 | 联系电话：010-56992500 | | 保荐代表人姓名：杨日盛 | 联系电话：010-56992500 | | 项目 | 工作内容 | | --- | --- | | 1.公司信息披露审阅情况 | | | （1）是否及时审阅公司信息披露文件 | 是 | | （2）未及时审阅公司信息披露文件的次数 | 0 次 | | 2．督导公司建立健全并有效执行规章制度的情 | | | 况 | | | （1）是否督导公司建立健全规章制度（包括但 不限于防止关联方占用公司资源的制度、募集 | | | | 是 | | 资金管理制度、内控制度、内部审计制度、关 | | | 联交易制度） | | | （2）公司是否有效执行相关规章制度 | 是 | | 3.募集资金监督情况 | | | | 现场查询 2 次，并通过接收银行出具 | | （1）查询公司募集资金专户次数 | 的对账单等方式定期关注 ...

Financial Performance - The company's operating revenue for Q1 2025 was ¥1,536,394,281.81, representing a 36.37% increase compared to ¥1,126,629,911.71 in the same period last year[3]. - Net profit attributable to shareholders decreased by 47.38% to ¥134,780,160.94 from ¥256,150,429.61 year-on-year[3]. - The net profit after deducting non-recurring gains and losses fell by 81.28% to ¥42,732,890.88 compared to ¥228,330,766.83 in the previous year[3]. - Basic and diluted earnings per share decreased by 46.83% to ¥0.1868 from ¥0.3513 year-on-year[3]. - Net profit for the current period was ¥134,199,770.85, down from ¥251,426,129.15 in the previous period, reflecting a decline of approximately 46.6%[22]. - The total comprehensive income attributable to the parent company was approximately ¥123.85 million, down from ¥249.34 million, reflecting a decrease of 50.3%[23]. Cash Flow - The net cash flow from operating activities was negative at -¥796,640,098.91, a significant decline of 1,438.24% from -¥51,788,961.74 in the same period last year[3]. - The net cash flow from operating activities was -¥796,640,098.92 in Q1 2025, a significant decline of 1,438.24% compared to -¥51,788,961.74 in Q1 2024, primarily due to payments for the buyout of commissioned copper concentrate processing[8]. - The company reported a net cash flow from financing activities of ¥671,367,111.30 in Q1 2025, a 240.48% increase from -¥477,893,496.14 in Q1 2024, mainly due to obtaining short-term loans for funding[8]. - Cash flow from operating activities showed a net outflow of approximately ¥796.64 million, worsening from a net outflow of ¥51.79 million in the previous period[25]. - Cash inflow from investment activities totaled approximately ¥2.04 billion, significantly up from ¥505.88 million, while cash outflow was approximately ¥2.19 billion, leading to a net outflow of ¥149.65 million[25]. - Cash flow from financing activities resulted in a net inflow of approximately ¥671.37 million, a recovery from a net outflow of ¥477.89 million in the previous period[26]. Assets and Liabilities - Total assets increased by 5.54% to ¥18,145,071,592.48 from ¥17,192,842,452.12 at the end of the previous year[3]. - Current liabilities rose to ¥4,007,944,780.91, up from ¥3,317,544,123.36, which is an increase of approximately 20.8%[19]. - The total liabilities increased to ¥5,534,507,528.30 from ¥4,704,787,109.12, indicating a rise of about 17.6%[19]. - The total equity attributable to shareholders increased to ¥12,305,127,201.70 from ¥12,181,272,440.60, showing a growth of about 1.0%[19]. Inventory and Receivables - The company's inventory rose by 46.68% to ¥3,142,228,947.15, primarily due to the buyout of commissioned processed copper concentrate[7]. - Accounts receivable fell to 615,848,705.43 RMB from 776,364,988.13 RMB[16]. - The company reported a significant increase in receivables financing, which rose by 519.58% to ¥357,092,247.65, mainly due to an increase in bank acceptance bills[7]. Research and Development - Research and development expenses rose by 81.27% to ¥24,349,244.01 in Q1 2025, up from ¥13,432,780.13 in Q1 2024, reflecting increased investment in R&D projects[8]. - Research and development expenses for the current period were ¥24,349,244.01, compared to ¥13,432,780.13 in the previous period, indicating an increase of approximately 81.1%[22]. Tax and Financial Expenses - The company's tax expenses increased significantly, with income tax expenses reaching ¥66,026,816.55, reflecting a 325.46% increase compared to the previous period[8]. - The company reported a financial expense of ¥19,280,787.53, a decrease from ¥136,054,149.68 in the prior period, reflecting a reduction of about 85.8%[22]. Business Segments and Sales - In Q1 2025, the company achieved lithium salt product sales of 8,964.43 tons, a year-on-year increase of 13%[13]. - The revenue from rare light metals (cesium and rubidium) reached 345 million RMB, a year-on-year growth of 94%, with a gross profit of 231 million RMB, up 92%[13]. - The cesium salt product sales in the fine chemical business increased by 78%, totaling 265 dry tons[13]. - The copper smelting business at the Namibia Tsumeb plant reported a net loss of 100,450,099.55 RMB due to a significant decline in processing fees caused by global copper concentrate supply tightness[14]. - The company has implemented cost reduction and efficiency enhancement measures to mitigate losses in the copper smelting business[14]. Other Information - The total number of ordinary shareholders at the end of the reporting period was 63,517, with no preferred shareholders with restored voting rights[9]. - The company has completed the name change for its subsidiaries to enhance product recognition and consistency[14]. - Cash and cash equivalents at the end of Q1 2025 were 3,562,467,576.83 RMB, down from 4,084,374,474.63 RMB at the beginning of the period[16]. - The company’s trading financial assets decreased to 120,417,126.05 RMB from 180,731,250.00 RMB[16]. - The company received approximately ¥1.25 billion in cash from sales of goods and services, an increase from the previous period's cash inflow of ¥1.18 billion[24]. - The company reported a tax refund of approximately ¥138.61 million, compared to ¥11.27 million in the previous period, indicating a significant increase[25]. - The company did not undergo an audit for the first quarter report[27].

Financial Performance - The company's operating revenue for 2024 was ¥5,363,854,702.53, a decrease of 10.80% compared to ¥6,013,324,070.79 in 2023[6]. - The net profit attributable to shareholders for 2024 was ¥756,974,637.04, down 65.72% from ¥2,208,162,354.73 in 2023[6]. - The net profit after deducting non-recurring gains and losses was ¥602,573,892.31, a decline of 71.71% from ¥2,130,116,103.05 in 2023[6]. - The cash flow from operating activities for 2024 was ¥500,018,302.86, representing an 83.34% decrease from ¥3,002,095,050.03 in 2023[6]. - The total assets at the end of 2024 were ¥17,192,842,452.12, an increase of 8.23% from ¥15,884,832,497.44 at the end of 2023[6]. - The average return on equity decreased to 6.25% in 2024 from 20.95% in 2023, a drop of 14.70%[6]. - The basic earnings per share for 2024 were ¥1.0498, down 66.68% from ¥3.1506 in 2023[6]. - The gross profit margin for the overall operating revenue was 37.02%, reflecting a year-on-year decrease of 22.13%[139]. - The total operating costs increased by 24.26% year-on-year, amounting to ¥3,373,900,502.68[146]. Market and Industry Trends - The demand for lithium in the battery sector is projected to account for approximately 95% of total lithium consumption in China in 2024[46]. - The lithium market is experiencing intensified competition, with prices declining further in 2023, impacting some companies' cost lines[38]. - The Chinese government has introduced multiple policies to promote the development of the new energy industry, creating favorable conditions for growth[48]. - The global lithium resource amount is estimated to be around 115 million tons, with lithium reserves at approximately 30 million tons[34]. - The market for cesium and rubidium salt products is projected to expand as global technological advancements and quality demands increase[64]. - The lithium hydroxide market demand is expanding, driven by the rapid growth of the new energy industry, particularly in lithium batteries[160]. - The market demand for lithium carbonate is expected to continue growing due to the rapid development of new energy technologies, particularly in electric vehicles and energy storage[166]. Strategic Acquisitions and Investments - The company has undergone significant acquisitions, including Jiangxi Sinomine New Materials in 2018 and the acquisition of the Zimbabwean Bikita in 2022, shifting its main business focus to lithium battery raw material development and utilization[18]. - The company acquired a 65% stake in the Kitumba copper mine project in Zambia, with a designed capacity of 60,000 tons of cathode copper per year[125]. - The company completed a cash acquisition of 65% of Junction Mining Limited for a total consideration of USD 58.5 million, renaming it Sinomine Kitumba Minerals Company Limited[150]. - The company has committed to investing in the lithium industry, with a total investment of CNY 81 million for the high-purity lithium salt project, which is currently at 73.32% completion[196]. - The company completed the acquisition of Sino Mine Tsumeb Mini for a total investment of 119.89 million, holding a 98% stake[183]. Research and Development Initiatives - The company is focusing on lithium extraction technology, with ongoing projects aimed at improving production efficiency and reducing environmental impact[158]. - The company is developing high-quality lithium carbonate to satisfy increasing market and customer demands[158]. - The company has initiated a project in 2023 to develop single crystal lithium fluoride, with a research duration of 2 years, aimed at meeting customer purification needs and enhancing product offerings[159]. - The company is working on a project to develop spherical lithium carbonate preparation technology, initiated in 2023, with a 3-year research period to improve product consistency and meet customer requirements[159]. - The company is committed to improving production processes and technologies to ensure high-quality lithium products that meet customer needs[159]. - The company is focusing on sustainable resource recovery methods to alleviate resource pressure and contribute to environmental protection[165]. - The company is investing in new technologies to improve the efficiency of lithium extraction and production processes[163]. Operational Challenges and Financial Management - The company faces challenges in improving production efficiency, ensuring product quality, and lowering production costs[167]. - The company reported a significant decline in lithium concentrate and lithium salt sales prices due to market fluctuations in the lithium battery new energy industry, impacting the expected benefits of the fundraising investment projects for 2024[197]. - The company has implemented risk control measures for its hedging activities, including strict adherence to legal regulations and internal auditing[190]. - The company plans to utilize a small centrifuge filter for new experiments after the initial tests did not meet expectations[169]. - The company is assessing the feasibility of using multi-effect evaporators to reduce production costs and enhance energy efficiency[169]. Future Outlook and Strategic Goals - The company anticipates expanding lithium applications into trillion-level energy storage markets and smart energy networks in the future[31]. - The company aims to enhance its market competitiveness by optimizing resource allocation and clearly defining business segments within its subsidiaries[73]. - The company aims to enhance its position in the industry through the development of new technologies and products, ensuring compliance with market demands for higher purity levels[162]. - The company plans to enhance the quality of battery-grade lithium hydroxide monohydrate through a two-year research project initiated in 2023, currently in the scale-up testing phase[161]. - The company is actively pursuing strategic acquisitions to enhance its operational capabilities in the mining sector[183].

中矿资源（002738）公告，2024年营业收入53.64亿元，同比下降10.80%。归属于上市公司股东的净利 润7.57亿元，同比下降65.72%。基本每股收益1.05元/股，同比下降66.68%。公司拟向全体股东每10股派 发现金红利5元(含税)，送红股0股(含税)，不以公积金转增股本。 ...