目 录 一、非经营性资金占用及其他关联资金往来情况的专项 | | | 二、非经营性资金占用及其他关联资金往来情况汇总表………………第 3 页 | 三、附件………………………………………………………………第 | 4—7 | 页 | | --- | --- | --- | | （一）本所营业执照复印件……………………………………… | 第 4 | 页 | | （二）本所执业证书复印件……………………………………… | 第 5 | 页 | | （三）注册会计师执业证书复印件……………………………第 | 6—7 | 页 | 非经营性资金占用及其他关联资金往来情况的 我们接受委托，审计了罗欣药业集团股份有限公司（以下简称罗欣药业公司） 2024 年度财务报表，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、合并及母公司现金流量表、合并及母公司所有者权 益变动表，以及财务报表附注，并出具了审计报告。在此基础上，我们审计了后 附的罗欣药业公司管理层编制的 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）。 一、对报告使用者和使用目的的限定 ...

| | | | | | | 二、附件………………………………………………………………第 | 3—6 | 页 | | --- | --- | --- | | （一）本所营业执照复印件……………………………………… | 第 3 | 页 | | （二）本所执业证书复印件……………………………………… | 第 4 | 页 | | （三）注册会计师执业证书复印件……………………………第 | 5—6 | 页 | 内部控制审计报告 天健审〔2025〕 6-402 号 罗欣药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 们审计了罗欣药业集团股份有限公司（以下简称罗欣药业公司）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》以及《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，并评价其有效性是罗欣 药业公司董事会的责任。 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。 四 ...

目 录 一、关于营业收入扣除情况的专项核查意见………………………第 1—2 页 二、2024 年度营业收入扣除情况表…………………………………第 3—5 页 | 三、附件………………………………………………………………第 | 6—9 | 页 | | | --- | --- | --- | --- | | （一）本所营业执照复印件……………………………………… | 第 6 | 页 | | | （二）本所执业证书复印件……………………………………… | 第 | 页 | 7 | | （三）注册会计师执业证书复印件……………………………第 | 8—9 | 页 | | 关于营业收入扣除情况的专项核查意见 天健审〔2025〕 6-403 号 罗欣药业集团股份有限公司全体股东： 我们接受委托，审计了罗欣药业集团股份有限公司（以下简称罗欣药业公司） 2024 年度财务报表，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、合并及母公司现金流量表、合并及母公司所有者权 益变动表，以及财务报表附注，并出具了审计报告。在此基础上，我们核查了后 附的罗欣药业公司管理层编制的《2024 ...

罗欣药业集团股份有限公司 2024 年度独立董事述职报告 作为罗欣药业集团股份有限公司（以下简称"公司"）的独立董事，本人严 格按照《中华人民共和国公司法》（以下简称"《公司法》"）、《深圳证券交 易所股票上市规则》（以下简称"《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》（以下简称"《主板上 市公司规范运作》"）、《上市公司独立董事管理办法》等法律法规、规范性文 件和《罗欣药业集团股份有限公司章程》（以下简称"《公司章程》"）的规定， 认真履行独立董事职责，及时出席相关会议，认真审议会议议案，对公司重大事 项发表了审慎、公正、客观的专业性意见，充分发挥独立董事及各专门委员会委 员的作用，切实维护了公司及股东特别是中小股东的合法权益。现将本人 2024 年度履职情况报告如下： 一、基本情况 本人武志昂，1966 年生，中国国籍，无境外永久居留权，博士研究生学历， 教授、主任药师。1989 年 7 月至 2009 年 1 月，历任国家药品监督管理局药品审 评中心主任助理、国家食品药品监督管理局药品评价中心及国家药品不良反应监 测中心副主任；2009 年 1 月至 ...

罗欣药业集团股份有限公司 董事会关于独立董事独立性自查情况的专项报告 经核查独立董事郭云沛、武志昂、许霞的任职经历以及签署的相关自查文件， 公司董事会认为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。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》中 对独立董事独立性的相关要求。 罗欣药业集团股份有限公司董事会 2025 年 4 月 21 日 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》等相关规 定，罗欣药业集团股份有限公司（以下简称"公司"）在任独立董事对其独立性 情况进行自查，并向公司董事会提交了 2024 年度独立董事独立性自查情况报告。 公司董事会就公司在任独立董事郭云沛、武志昂、许霞 2024 年度的独立性情况 进行评估并出具如下专项报告： ...

罗欣药业集团股份有限公司 2024 年度独立董事述职报告 1、董事会及股东大会情况 报告期内，本人积极参加公司的董事会和股东大会，履行了独立董事的忠实 义务和勤勉义务。公司董事会、股东大会会议的召集、召开符合法定程序，重大 事项均履行了内部决策程序，并由独立董事提出专业的意见和建议，会议决议合 法有效。本人本着勤勉尽责的原则，对出席的所有董事会审议的各项议案进行认 1 2、董事会专门委员会及独立董事专门会议工作情况 2024 年，共召开薪酬与考核委员会 2 次、审计委员会 10 次、独立董事专门 会议 4 次，本人全部出席，在充分了解议案的具体情况后，均投出赞成票，不存 在委托投票的情况。2024 年，本人出席董事会专门委员会及独立董事专门会议 的情况如下： 作为罗欣药业集团股份有限公司（以下简称"公司"）的独立董事，本人严 格按照《中华人民共和国公司法》（以下简称"《公司法》"）、《中华人民共 和国证券法》《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》 （以下简称"《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》（以下简称"《主板上市公司规范运作》 ...

罗欣药业集团股份有限公司 作为罗欣药业集团股份有限公司（以下简称"公司"）的独立董事，在 2024 年度工作中，本人严格按照《中华人民共和国公司法》（以下简称"《公司法》"）、 《深圳证券交易所股票上市规则》（以下简称"《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》（以下简 称"《主板上市公司规范运作》"）、《上市公司独立董事管理办法》等法律法 规、规范性文件和《罗欣药业集团股份有限公司章程》（以下简称"《公司章程》"） 的规定和要求，恪尽职守、勤勉尽责地履行独立董事职责，维护公司和股东尤其 是中小股东的合法权益。现将本人 2024 年度履职情况报告如下： 一、基本情况 本人许霞，1972 年出生，中国国籍，无境外永久居留权，本科学历，高级 会计师、注册会计师、注册税务师、国际注册内部审计师。1990 年 7 月至 1993 年 12 月，任江阴职工大学校办厂财务科长。1994 年 1 月至 1999 年 12 月，任江 阴民用建筑安装工程公司财务经理。2000 年 1 月至 2011 年 12 月，先后任江苏 中达新材料集团股份有限公司财务经理、财务总监助理 ...

Financial Performance - The company reported a basic earnings per share of -0.9100 yuan for 2024, a decrease of 49.18% compared to -0.6100 yuan in 2023 [1] - The net profit for 2024 was -9.65 billion yuan, representing a 45.99% increase in losses from -6.61 billion yuan in 2023 [1] - The total revenue for 2024 was 26.47 billion yuan, an increase of 11.97% from 23.64 billion yuan in 2023 [1] - The return on equity for 2024 was -50.63%, a significant decline from -23.42% in 2023 [1] - The net asset per share decreased to 1.27 yuan, down 44.05% from 2.27 yuan in 2023 [1] Shareholder Structure - The top ten unrestricted shareholders hold a total of 56,265.79 million shares, accounting for 51.82% of the circulating shares, with a decrease of 3,099.52 million shares compared to the previous period [2] - The largest shareholder, Shandong Luoxin Holdings Co., Ltd., holds 23,695.55 million shares, representing 21.82% of the total share capital, with no change [3] - The second-largest shareholder, Fang Xiubao, holds 10,029.43 million shares, accounting for 9.24% of the total share capital, also unchanged [3] - Notably, Chen Laiyang reduced his holdings by 1,570.00 million shares, while Zhang Bin decreased his holdings by 1,715.00 million shares [3] Dividend Policy - The company has decided not to distribute dividends or increase capital [2]

Financial Performance - The company reported a revenue of RMB 1.5 billion for the fiscal year 2024, representing a year-on-year growth of 15%[15]. - The net profit for the year was RMB 300 million, an increase of 20% compared to the previous year[15]. - The company's operating revenue for 2024 was ¥2,647,365,106.26, an increase of 11.99% compared to ¥2,363,867,226.54 in 2023[21]. - The net profit attributable to shareholders for 2024 was -¥965,496,163.51, representing a 46.04% increase in losses compared to -¥661,138,090.85 in 2023[21]. - The net cash flow from operating activities was -¥157,846,935.88, a decline of 133.81% from ¥466,888,340.77 in 2023[21]. - The total assets at the end of 2024 were ¥4,335,978,261.75, a decrease of 15.27% from ¥5,117,407,332.82 at the end of 2023[21]. - The company reported a basic earnings per share of -¥0.91 for 2024, down 49.18% from -¥0.61 in 2023[21]. - The company achieved operating revenue of 2.647 billion yuan, an increase of 11.99% compared to the same period last year[56]. - The net profit attributable to shareholders was -0.965 billion yuan, a decrease of 46.04% year-on-year[56]. Market Expansion and Strategy - The company plans to launch three new products in 2025, focusing on innovative drug formulations[15]. - Future guidance indicates a projected revenue growth of 10% to 12% for 2025[15]. - The company is expanding its market presence in Southeast Asia, targeting a 30% increase in market share by 2026[15]. - A strategic acquisition of a local pharmaceutical company is expected to be finalized by Q3 2025, enhancing the product portfolio[15]. - The company is focusing on research, production, and sales of pharmaceutical products, particularly in the fields of digestion, respiration, and anti-tumor[32]. - The company is focusing on strategic cooperation in the FMT (fecal microbiota transplantation) project to leverage its advantages in the digestive field for rapid commercialization[67]. - The company aims to strengthen supply chain management for cefuroxime sodium and clindamycin phosphate injections to maintain price advantages and expand market share in grassroots medical institutions[66]. Research and Development - Research and development expenses increased by 18%, totaling RMB 200 million, to support new technology initiatives[15]. - The company has successfully renewed the indication for its product Tegoprazan for gastroesophageal reflux disease and added the indication for duodenal ulcer to the 2024 National Medical Insurance Drug List[34]. - The company is advancing 8 raw material drug projects, with the approval of Urapidil and Biapenem raw materials ensuring stable supply[40]. - The company’s research and development efforts are focused on high-quality innovation in the gastrointestinal field, with recent approvals expanding the indications for Tegoprazan[40]. - The company has completed the consistency evaluation for existing products, with the injection of cefoperazone sodium and sulbactam sodium approved[41]. - The company is focusing on the development of innovative drugs, with the injection of LX22001 currently in Phase II clinical trials[105]. - The company has established a high-level R&D platform in collaboration with several prestigious universities to enhance its core competitiveness[68]. Product Performance - The company has 150+ products on the market and over 300 specifications, focusing on gastrointestinal, respiratory, and anti-tumor fields[39]. - The innovative drug Tegoprazan is the first self-developed potassium-competitive acid blocker in China, marking a significant achievement in the domestic pharmaceutical industry[38]. - The sales of Tegoprazan are expected to increase significantly in 2024, with hospital admissions increasing by 130% year-on-year[57]. - The pharmaceutical industry segment contributed ¥2,356,740,078.2, accounting for 89.02% of total revenue, with a year-on-year growth of 13.66%[70]. - The digestive system product line saw a significant increase in revenue, growing by 43.11% to ¥818,287,223.54, compared to ¥571,798,156.60 in 2023[70]. Governance and Compliance - The company has established a robust governance structure with independent directors ensuring compliance and accountability[132]. - The company has a supervisory board consisting of three members, including two employee representatives, ensuring compliance with relevant laws and regulations[116]. - The company maintains strict independence from its controlling shareholders in terms of business, personnel, assets, organization, and finance, ensuring a complete and independent business system[119]. - The company has established an independent financial department with a dedicated team, ensuring compliance with accounting standards and independent financial operations[120]. - The company has established four specialized committees under the board of directors, including the audit committee, nomination committee, and remuneration and assessment committee, all chaired by independent directors, which play a significant role in promoting the company's standardized operation and healthy development[116]. Environmental Responsibility - The company strictly adheres to various environmental protection laws and standards, including the "Environmental Protection Law of the People's Republic of China" and the "Water Pollution Prevention and Control Law" among others[165]. - The company has completed environmental impact assessments for all new, modified, and expanded projects, ensuring compliance with environmental regulations[166]. - The company has established a comprehensive compliance framework for environmental protection, including regular evaluations of its projects[166]. - The company invested approximately 15.4 million yuan in environmental governance and protection during 2024, covering operational costs, depreciation, monitoring, hazardous waste disposal, and wastewater treatment[181]. - The company has implemented a comprehensive air pollution prevention plan as part of its operational strategy[170]. Employee Engagement and Development - The company will implement an employee stock ownership plan in 2024 to attract and retain key talents, enhancing employee cohesion and promoting sustainable development[147]. - The company focuses on talent development through comprehensive training programs, including leadership and professional skills training[148]. - The digital learning platform has been enhanced to provide a diverse range of training modules, supporting employee knowledge and skill development[149]. - The company organized 247 training sessions in 2024, with a total of 8,573 participants, enhancing employee skills and quality[185]. Risk Management - Major risks identified include regulatory changes and market competition, which could impact future performance[4]. - The company faces risks from policy changes affecting the generic drug market, prompting a strategic shift towards becoming a leading innovative drug company[108]. - The company is addressing cost risks by optimizing supply chain management and controlling procurement costs[109]. - The company is expanding its international market presence while managing risks such as exchange rate fluctuations and policy changes[109].

Financial Performance - The company's revenue for Q1 2025 was ¥482,726,551.82, a decrease of 29.91% compared to ¥688,728,623.11 in the same period last year[4] - Net profit attributable to shareholders was ¥5,651,149.50, representing a significant increase of 115.41% from a loss of ¥36,661,627.21 in the previous year[4] - Basic earnings per share improved to ¥0.01 from a loss of ¥0.03, marking a 133.33% increase[4] - The net profit for the current period is CNY 13,830,980.74, compared to a net loss of CNY 49,632,892.41 in the previous period, indicating a significant recovery[18] - Operating profit for the current period is CNY 15,791,369.00, a turnaround from an operating loss of CNY 45,174,767.84 in the previous period[18] - The total comprehensive income for the current period is CNY 2,093,106.86, compared to a total comprehensive loss of CNY 48,314,377.49 in the previous period[19] - Basic earnings per share for the current period is CNY 0.01, recovering from a loss of CNY 0.03 per share in the previous period[19] Cash Flow and Liquidity - The net cash flow from operating activities was ¥156,575,128.68, an increase of 262.96% compared to a negative cash flow of ¥96,079,755.91 in the same period last year[4] - Cash flow from operating activities shows a net inflow of CNY 156,575,128.68, a significant improvement from a net outflow of CNY 96,079,755.91 in the previous period[21] - The company's cash and cash equivalents decreased to ¥410,737,025.84 from ¥456,677,239.94, indicating a decline of about 10%[14] - Cash and cash equivalents at the end of the period amount to CNY 221,236,734.65, down from CNY 578,525,332.22 at the end of the previous period[21] Operating Costs and Expenses - The company reported a 40.47% reduction in operating costs, amounting to ¥259,732,186.01, due to increased sales of high-margin products[8] - Total operating costs amounted to ¥510,263,351.88, down from ¥737,869,165.84, reflecting a reduction of approximately 31%[17] - Sales expenses decreased to CNY 152,633,062.39 from CNY 203,977,855.39, indicating improved cost management[18] - Financial expenses increased by 33.13% to ¥18,099,071.99, attributed to higher interest expenses[8] - The company experienced a decrease in financial expenses to CNY 18,099,071.99 from CNY 13,595,526.79, primarily due to lower interest expenses[18] Assets and Liabilities - Total assets decreased by 5.77% to ¥4,085,629,347.68 from ¥4,335,978,261.75 at the end of the previous year[4] - Total assets decreased to ¥4,085,629,347.68 from ¥4,335,978,261.75, a decline of about 6%[16] - Total liabilities decreased to ¥2,613,835,276.32 from ¥2,876,574,008.51, reflecting a reduction of approximately 9%[16] - The company's total equity increased to ¥1,471,794,071.36 from ¥1,459,404,253.24, showing a growth of about 1%[16] Shareholder Information - The number of ordinary shareholders at the end of the reporting period was 30,352, with the largest shareholder holding 21.79% of the shares[9] Research and Development - The company has ongoing research and development efforts for new products, although specific details were not disclosed in the call[17] - Research and development expenses increased to CNY 17,179,625.28 from CNY 15,349,082.71, reflecting a focus on innovation[18] Future Outlook - Future outlook includes potential market expansion strategies, but no specific targets or timelines were provided[17] Impairment and Losses - The company experienced a 4433.56% increase in credit impairment losses, totaling ¥41,199,257.46, due to a decrease in accounts receivable[8] - The company reported a net loss of ¥84,630,131.32, an improvement compared to a net loss of ¥90,281,280.82 in the previous period[16] - Accounts receivable decreased to ¥416,191,421.95 from ¥569,106,113.41, representing a reduction of approximately 27%[14]