非经营性资金占用及其他关联资金 往来情况专项说明 非经营性资金占用及其他关联资金往来情况专项说明 容诚专字[2025]251Z0111 号 北京三夫户外用品股份有限公司 容诚专字[2025]251Z0111 号 容诚会计师事务所(特殊普通合伙) 中国·北京 目 录 | 序号 | | 内 | 容 | 页码 | | --- | --- | --- | --- | --- | | 1 | 专项审核报告 | | | 1-2 | | 2 | | 关联方资金占用情况汇总表 | | 1 | 容诚会计师事务所（特殊普通合伙） 总所：北京市西城区阜成门外大街 22 号 1 幢 10 层 1001-1 至 1001-26 (100037) TEL:010-6600 1391 FAX:010-6600 1392 E-mail:bj@rsmchina.com.cn https://www.rsm.global/china/ 关于北京三夫户外用品股份有限公司 北京三夫户外用品股份有限公司全体股东： 我们接受委托，依据中国注册会计师审计准则审计了北京三夫户外用品股份 有限公司（以下简称三夫户外公司）2024 年 12 月 31 日的合并 ...

中国·北京 目 录 | 序号 | 容 内 | 页码 | | | --- | --- | --- | --- | | 1 | 审计报告 | 1-6 | | | 2 | 合并资产负债表 | 1 | | | 3 | 合并利润表 | 2 | | | 4 | 合并现金流量表 | 3 | | | 5 | 合并所有者权益变动表 | 4 | | | 6 | 母公司资产负债表 | 5 | | | 7 | 母公司利润表 | 6 | | | 8 | 母公司现金流量表 | 7 | | | 9 | 母公司所有者权益变动表 | 8 | | | 10 | 财务报表附注 | 9 - | 123 | 容诚审字[2025]251Z0206 号 容诚会计师事务所(特殊普通合伙) 审计报告 北京三夫户外用品股份有限公司 审 计 报 告 容诚会计师事务所（特殊普通合伙） 总所：北京市西城区阜成门外大街 22 号 1 幢 10 层 1001-1 至 1001-26 (100037) TEL:010-6600 1391 FAX:010-6600 1392 E-mail:bj@rsmchina.com.cn https://www.rsm.global/c ...

北京三夫户外用品股份有限公司 独立董事 2024 年度述职报告 北京三夫户外用品股份有限公司 独立董事 2024 年度述职报告 （独立董事：张博） 各位股东及股东代表： 本人作为北京三夫户外用品股份有限公司（以下简称"公司"）第五届董事会独立 董事，在任职期间严格按照《公司法》《证券法》《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》等法律法规以及 《公司章程》的相关规定，勤勉尽责地履行职责，及时了解公司经营情况和财务状况， 积极出席相关会议，认真审议董事会各项议案，切实维护了公司及全体股东特别是中小 股东权益。现就本人 2024 年度任职期间履职情况报告如下： 一、 独立董事的基本情况 张博，女，中国国籍，中共党员，毕业于美国纽约城市大学巴鲁克学院，博士。2020 年 11 月取得独立董事任职资格。历任中国人民大学商学院会计系讲师、副教授，现任 中国人民大学商学院会计系教授、博士生导师, 中国高科集团股份有限公司独立董事， 2021 年 2 月至今任公司独立董事。 本人在任职公司独立董事期间，经自查，符合《上市公司独立董事管理办法》《深圳 证券交易所上市 ...

北京三夫户外用品股份有限公司 董事、监事和高级管理人员薪酬管理制度 北京三夫户外用品股份有限公司 董事、监事和高级管理人员薪酬管理制度 第一条 为规范北京三夫户外用品股份有限公司（以下简称"公司"）董事、 监事和高级管理人员的薪酬管理，建立科学有效的激励与约束机制，充分调动公 司董事、监事、高级管理人员的工作积极性，提升公司业务经营效益和管理水平， 根据《中华人民共和国公司法》（以下简称"《公司法》"）、《上市公司治理 准则》《公司章程》等有关规定，结合公司实际，制定本制度。 第二条 本制度适用于公司董事、监事和高级管理人员。 第三条 公司董事、监事、高级管理人员薪酬管理遵循以下原则： （一）薪酬与岗位职责匹配； （二）薪酬构成统一，薪酬总量控制，薪酬增幅合理； （三）薪酬应具有较强的市场竞争力，同时充分体现个人价值。 第四条 董事会提名、薪酬与考核委员会应当履行以下职权： （一）制定、审查董事、高级管理人员的薪酬政策与方案； （二）薪酬计划或方案主要包括但不限于绩效评价标准、程序及主要评价体 系，奖励和惩罚措施等； （三）审查公司董事、高级管理人员的履行职责情况并对其进行年度绩效考 评； （四）负责对公司薪 ...

运动·快乐·梦想 第 1 页 共 1 页 经核查独立董事张博、钟节平、何枫的任职经历以及签署的相关自查文件， 上述人员未在公司担任除独立董事以外的任何职务，也未在公司主要股东公司担 任任何职务，与公司以及实际控制人、主要股东之间不存在直接或间接利害关系， 或其他可能妨碍其进行独立客观判断的关系，因此，公司独立董事符合《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》等相关法律法规中对独立董事独立性的相关要求。 北京三夫户外用品股份有限公司 董事会 二〇二五年四月二十四日 北京三夫户外用品股份有限公司 董事会关于独立董事独立性情况的专项意见 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》等要求， 北京三夫户外用品股份有限公司（以下简称"公司")董事会，就公司在任独立 董事张博、钟节平、何枫的独立性情况进行评估并出具如下专项意见: ...

Revenue and Profitability - The company's revenue for Q1 2025 was ¥194,019,641.39, representing a 14.52% increase compared to ¥169,415,280.79 in the same period last year[4] - Net profit attributable to shareholders reached ¥12,673,550.69, a significant increase of 2,806.26% from ¥436,078.05 year-on-year[4] - Basic and diluted earnings per share were both ¥0.0804, marking a 2,771.43% increase from ¥0.0028 in the same quarter last year[4] - The net profit attributable to the parent company improved to 8.84 million RMB, compared to a loss of 3.84 million RMB in the previous period[19] - The company's net profit for the current period is CNY 11,617,302.97, a significant recovery from a net loss of CNY 1,995,542.87 in the previous period, indicating a turnaround in performance[22] - Operating profit reached CNY 14,152,451.51, compared to an operating loss of CNY 639,510.80 in the prior period, reflecting improved operational efficiency[22] - The total comprehensive income attributable to the parent company was CNY 12,673,550.69, a recovery from CNY 436,078.05 in the previous period, reflecting overall improved financial health[22] Cash Flow and Financial Management - The net cash flow from operating activities improved by 79.94%, with a net outflow of ¥4,404,177.95 compared to a net outflow of ¥21,959,297.71 in the previous year[4] - The net cash flow from operating activities was negative at CNY -4,404,177.95, an improvement from CNY -21,959,297.71 in the previous period, indicating better cash management[23] - The company raised CNY 52,379,260.57 in borrowings during the financing activities, compared to CNY 20,200,000.00 in the previous period, indicating increased leverage for growth[24] Assets and Liabilities - Total assets at the end of the reporting period were ¥1,151,318,725.41, up 3.61% from ¥1,111,251,437.24 at the end of the previous year[4] - The total assets of the company amounted to 1.15 billion RMB, up from 1.11 billion RMB, reflecting a growth of approximately 3.1%[19] - The company's total liabilities increased to 517.92 million RMB from 489.47 million RMB, representing a rise of about 5.8%[19] Income Sources - Other income surged by 2,160.24%, primarily due to an increase in government subsidies received during the reporting period[9] - Investment income increased by 97.27%, attributed to the change in accounting treatment of a subsidiary to an associate[9] - The company reported investment income of CNY 6,296,056.51, significantly higher than CNY 3,191,526.84 in the previous period, marking an increase of about 97%[22] Shareholder Information - The number of ordinary shareholders at the end of the reporting period was 19,266, indicating a stable shareholder base[13] Segment Performance - X-BIONIC achieved revenue of 76.07 million RMB in Q1 2025, representing a year-over-year growth of 27.99%[15] - HOUDINI reported revenue of 23.54 million RMB in Q1 2025, with a significant year-over-year increase of 227.64%[15] - CRISPI generated revenue of 24.85 million RMB in Q1 2025, reflecting a year-over-year growth of 20.50%[15] Operating Costs - The total operating costs for the company were 175.03 million RMB, compared to 167.36 million RMB in the prior period, showing an increase of about 4.9%[21] - The company incurred total selling expenses of CNY 66,086,073.13, an increase from CNY 62,281,136.81, indicating higher marketing efforts[22] Inventory and Cash Equivalents - The company's cash and cash equivalents increased to 85.54 million RMB from 75.25 million RMB, marking a growth of approximately 13.2%[17] - Cash and cash equivalents at the end of the period increased to CNY 79,155,850.51 from CNY 58,559,984.04, reflecting a net increase of CNY 4,068,560.99[24] - Inventory levels rose to 518.41 million RMB from 479.13 million RMB, indicating an increase of about 8.2%[17]

Financial Performance - The company's operating revenue for 2024 was ¥800,262,975.04, a decrease of 5.45% compared to ¥846,399,984.53 in 2023[20]. - The net profit attributable to shareholders for 2024 was a loss of ¥21,494,108.54, representing a decline of 158.83% from a profit of ¥36,533,966.95 in 2023[20]. - The net cash flow from operating activities decreased by 52.42% to ¥25,748,191.14 in 2024, down from ¥54,110,515.12 in 2023[20]. - The basic earnings per share for 2024 was -¥0.14, a drop of 160.87% compared to ¥0.23 in 2023[20]. - The total revenue for 2024 is approximately ¥800.26 million, a decrease of 5.45% compared to ¥846.40 million in 2023[114]. - Outdoor products generated ¥744.10 million, accounting for 92.98% of total revenue, down 3.86% from ¥773.96 million in 2023[114]. - Outdoor services revenue decreased by 22.47% to ¥56.16 million, representing 7.02% of total revenue, compared to ¥72.44 million in 2023[114]. Assets and Liabilities - Total assets at the end of 2024 were ¥1,111,251,437.24, a slight increase of 0.56% from ¥1,105,053,620.18 at the end of 2023[20]. - The net assets attributable to shareholders decreased by 3.12% to ¥667,275,354.91 at the end of 2024, down from ¥688,769,463.45 at the end of 2023[20]. - The inventory value rose to ¥479,131,797.21, representing 43.12% of total assets, up from 35.95% in the previous year[135]. - The company's cash and cash equivalents decreased by 3.67% to ¥75,254,826.73, down from ¥115,324,020.61 at the beginning of the year[135]. Market and Sales Performance - The company reported a significant increase in online retail sales, with a growth rate of 7.2% year-on-year, reaching CNY 155.23 billion in 2024[28]. - The company expanded its offline sales channels, opening 24 outdoor brand specialty stores and 4 mall brand stores in key cities by the end of 2024[46]. - Online sales during the reporting period reached CNY 816.23 million, with total revenue from online platforms amounting to CNY 348.07 million[95]. - The company has a robust membership base, utilizing a CRM system to enhance customer engagement and retention[111]. Product Development and Innovation - The company launched new products, including the Schoeller® wind shield soft shell and the TERRASKIN trail running shoe series, enhancing its product offerings in outdoor sports[33]. - The company has developed strong R&D capabilities for its proprietary brands, collaborating with top international fabric companies to enhance product quality[107]. - Research and development investments have increased by 30%, focusing on innovative outdoor technologies[199]. Strategic Initiatives and Future Outlook - The company plans to focus on the operation of the X-BIONIC brand, enhancing product development and marketing strategies, and establishing a joint R&D center with the Swiss headquarters[168]. - The company aims to implement a multi-channel operation model, combining brand stores, comprehensive outdoor stores, and online sales to enhance market competitiveness and sales volume[170]. - The operational theme for 2025 is to focus on outdoor products and brand operations, with plans to enhance brand awareness and overall performance[171]. - The company is exploring potential acquisitions to enhance its product offerings and market share[199]. Governance and Corporate Structure - The company has established a sound corporate governance structure in compliance with relevant laws and regulations, ensuring the protection of investor rights[180]. - The board of directors consists of 7 members, including 3 independent directors, and has established specialized committees to provide professional advice for decision-making[183]. - The company maintains complete independence in business, personnel, assets, organization, and finance from its controlling shareholders, ensuring a fully independent operational capability[184][185]. Challenges and Risks - The company has acknowledged uncertainties regarding its ability to continue as a going concern due to negative net profits in recent years[20]. - The company faces risks related to brand operation performance and ongoing losses from the Shanghai Squirrel Tribe Park, which may impact overall financial results[172][173]. Community Engagement and Events - A total of 162 community events were organized, covering approximately 3,500 participants, including activities such as hiking, camping, urban running, and climbing[63]. - The company collaborated with local governments to host multiple outdoor events, including the Chongli 168 Super Trail Race, which attracted 10,336 participants from 33 provinces, generating over 300 million impressions[66].

三夫户外：第一季度净利润同比增长2806% 智通财经4月25日电，三夫户外(002780.SZ)公告称，2025年第一季度实现营业收入1.94亿元，同比增长 14.52%；归属于上市公司股东的净利润为1267.36万元，同比增长2806.26%。公司聚焦户外产品主业， 推出多款创新产品，X-BIONIC、HOUDINI和CRISPI等品牌实现营业收入同比增长。 ...

运动·快乐·梦想 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。 北京三夫户外用品股份有限公司（以下简称"公司"）于 2024 年 8 月 15 日收到深圳证 券交易所（以下简称"深交所"）出具的《关于北京三夫户外用品股份有限公司申请向特定 对象发行股票的审核问询函》（审核函〔2024〕120033 号）（以下简称"审核问询函"）， 深交所发行上市审核机构对公司报送的向特定对象发行股票的申请文件进行了审核，并形成 了审核问询问题。 公司收到审核问询函后，会同相关中介机构对审核问询函所列问题进行了认真研究和逐 项回复，并对募集说明书等申请文件进行了补充和修订，具体内容详见公司于 2024 年 9 月 27 日在巨潮资讯网（www.cninfo.com）披露的《北京三夫户外用品股份有限公司申请向特定 对象发行股票的审核问询函之回复》《北京三夫户外用品股份有限公司向特定对象发行 A 股 股票募集说明书（修订稿）》等相关公告文件。 同时，鉴于公司《2024 年第三季度报告》已经披露，公司会同相关中介机构根据相关要 求对募集说明书等申请文件进行了修订更新，具体内容详见公 ...

北京三夫户外用品股份有限公司 （Beijing Sanfo Outdoor Products Co., Ltd） （北京市昌平区陈家营西路 3 号院 23 号楼） 向特定对象发行 A 股股票 募集说明书 保荐机构（主承销商） （北京市西城区闹市口大街 9 号院 1 号楼） 股票简称：三夫户外 股票简称：002780 （修订稿） 二〇二五年四月 北京三夫户外用品股份有限公司向特定对象发行股票 募集说明书 声 明 公司及全体董事、监事、高级管理人员承诺本募集说明书不存在任何虚假记 载、误导性陈述或重大遗漏，并对其真实性、准确性、完整性承担相应的法律责 任。 公司负责人、主管会计工作负责人及会计机构负责人保证本募集说明书中财 务会计报告真实、准确、完整。 证券监督管理机构及其他政府部门对本次发行所作的任何决定，均不表明其 对发行人所发行证券的价值或投资者的收益作出实质性判断或者保证。任何与之 相反的声明均属虚假不实陈述。 根据《证券法》的规定，证券依法发行后，发行人经营与收益的变化，由发 行人自行负责，由此变化引致的投资风险，由投资者自行负责。投资者如有任何 疑问，应咨询自己的股票经纪人、律师、专业会计师或其他专业 ...