乐普（北京）医疗器械股份有限公司 审计报告及财务报表 二○二四年度 信会师报字[2025]第 ZG11561 号 乐普（北京）医疗器械股份有限公司 审计报告及财务报表 （2024 年 01 月 01 日至 2024 年 12 月 31 日止） | | 目录 | 页次 | | --- | --- | --- | | 一、 | 审计报告 | 1-6 | | 二、 | 财务报表 | | | | 合并资产负债表和母公司资产负债表 | 1-4 | | | 合并利润表和母公司利润表 | 5-6 | | | 合并现金流量表和母公司现金流量表 | 7-8 | | | 合并所有者权益变动表和母公司所有者权益变动表 | 9-12 | | | 财务报表附注 | 1-163 | 审计报告 信会师报字[2025]第 ZG11561 号 乐普（北京）医疗器械股份有限公司全体股东： 一、 审计意见 我们审计了乐普（北京）医疗器械股份有限公司（以下简称乐普 医疗）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相关财务报 ...

乐普（北京）医疗器械股份有限公司 （2024 年 01 月 01 日至 2024 年 12 月 31 日止） 目 录 页 次 一、内部控制审计报告 1-2 内部控制审计报告 信会师报字[2025]第 ZG11564 号 乐普（北京）医疗器械股份有限公司 内部控制审计报告 内部控制审计报告 信会师报字[2025]第 ZG11564 号 乐普（北京）医疗器械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，我们审计了乐普（北京）医疗器械股份有限公司（以下简称 乐普医疗）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 价其有效性是乐普医疗董事会的责任。 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 ...

国泰海通证券股份有限公司 关于乐普（北京）医疗器械股份有限公司 变更募投项目部分募集资金用途及相关事项的核查意见 国泰海通证券股份有限公司（以下简称"国泰海通"或"保荐人"）作为乐普（北 京）医疗器械股份有限公司（以下简称"乐普医疗"、"公司"或"发行人"）向不特 定对象发行可转换公司证券持续督导的保荐人，根据《证券发行上市保荐业务管 理办法》《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》《深圳证券交易所股票上市规则》《深圳证券交易所创业板股票上市规则》《深 圳证券交易所上市公司自律监管指引第 13 号——保荐业务》《深圳证券交易所上 市公司自律监管指引第 2 号——创业板上市公司规范运作》等有关法律法规和规 范性文件的要求，对乐普医疗变更募投项目部分募集资金用途及相关事项进行了 核查，核查情况如下： 一、募集资金基本情况 2021年3月12日公司收到中国证券监督管理委员会出具的《关于同意乐普（北 京）医疗器械股份有限公司向不特定对象发行可转换公司债券注册的批复》（证 监许可〔2021〕741号）的核准，2021年3月30日公司向不特定对象发行可转换公 司债券1,638.00万张，每 ...

乐普（北京）医疗器械股份有限公司 独立董事述职报告 乐普（北京）医疗器械股份有限公司 独立董事 2024 年度述职报告 （甘亮） 作为乐普（北京）医疗器械股份有限公司（以下简称"公司"）的独立董事， 本人 2024 年度严格按照《中华人民共和国公司法》、中国证监会《关于在上市 公司建立独立董事制度的指导意见》《深圳证券交易所创业板股票上市规则》《深 圳证券交易所创业板上市公司规范运作指引》《公司章程》等相关法律法规的规 定和要求，忠实履行独立董事的职责，履行诚信勤勉义务，始终站在独立公正的 立场参与公司决策，充分发挥独立董事的作用，积极促进公司健全内控制度及规 范运作，维护中小股东的合法利益。现将本人 2024 年度履行独立董事的工作情 况汇报如下： 2024 年度，本着勤勉尽责的态度，本人积极参加公司召开的董事会，认真 审阅会议材料，积极参与各项议案的讨论，为董事会的正确决策发挥了积极的作 用。2024 年度，公司董事会、股东大会的召集召开符合法定程序，重大经营决 策事项和其他重大事项均履行了相关的审批程序。本人出席会议的情况如下： 1 一、独立董事基本情况 甘亮，1967 年出生，中国国籍，拥有美国永久居 ...

独立董事 2024 年度述职报告 （王立华） 作为乐普（北京）医疗器械股份有限公司（以下简称"公司"）的独立董事， 本人 2024 年度任职期间严格按照《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 2 号——创业板上市公司规 范运作》等相关法律法规和《公司章程》《独立董事工作制度》等公司相关的规 定和要求，忠实履行独立董事的职责，充分发挥独立董事独立性和专业性的作用， 维护了全体股东尤其是中小股东的合法权益。现将本人 2024 年度履行独立董事 职责情况向各位董事汇报如下： 乐普（北京）医疗器械股份有限公司 独立董事述职报告 一、独立董事基本情况 1963 年出生，中国国籍，无境外永久居留权，研究生学历，法学硕士，执 业律师。曾任北京大学法律系科研和研究生办公室主任，北京大学法律系党委委 员、系主任助理，北京市天元律师事务所主任、党委书记，北京市律师协会第四 届理事会理事、纪律委员会主任，北京市律师协会第五届、六届常务理事、纪律 委员会主任，北京市律师协会第七届理事会副会长，全国律师协会纪律委员会常 务副主任，中国证监会第七届、第八届股票发行审核委员会委员，中国证监 ...

独立董事 2024 年度述职报告 （曲新） 乐普（北京）医疗器械股份有限公司 独立董事述职报告 乐普（北京）医疗器械股份有限公司 本人作为乐普（北京）医疗器械股份有限公司（以下简称"公司"）的独立 董事，2024 年度任职期间严格按照《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 2 号——创业板上市公司 规范运作》等相关法律法规和《公司章程》《独立董事工作制度》等公司相关的 规定和要求，忠实履行独立董事的职责，充分发挥独立董事独立性和专业性的作 用，维护了全体股东尤其是中小股东的合法权益。现将本人 2024 年度履行独立 董事职责情况向各位董事汇报如下： 一、独立董事基本情况 1963 年出生，中国国籍，无境外永久居留权，财务管理研究员，高级会计 师，注册会计师。曾任中国新型建筑材料公司财务部综合处副处长、中国新型建 筑材料（集团）公司计划财务部副经理，中国建材集团有限公司财务部总经理。 现任中国企业改革发展研究会高级专家，华鹏飞股份有限公司独立董事、北京汉 仪创新科技股份有限公司独立董事、智慧互通科技股份有限公司（非上市公司） 独立董事。 本人未在公司担任除独立董 ...

前十大流通股东累计持有： 56055.46万股，累计占流通股比： 34.69%，较上期变化： -2236.36万股。 | 名称 持有数量(万股) | | 占总股本比 | 增减情况 | | --- | --- | --- | --- | | | | 例(%) | (万股) | | 中国船舶重工集团公司第七二五研究所(洛阳船舶材料研 | | | | | 究所) | 24406.38 | 15.10 | 不变 | | 北京厚德义民投资管理有限公司 | 6775.00 | 4.19 | 不变 | | 蒲忠杰 | 5701.87 | 3.53 | 不变 | | 中国银行股份有限公司-华宝中证医疗交易型开放式指数 证券投资基金 | 4299.64 | 2.66 | -122.40 | | 宁波厚德义民投资管理有限公司 | 3585.00 | 2.22 | 不变 | | 中国工商银行股份有限公司-易方达创业板交易型开放式 指数证券投资基金 | 3376.46 | 2.09 | -17.49 | | WP MEDICAL TECHNOLOGIES, INC | 3099.22 | 1.92 | 不变 | | 中国农业银行股份 ...

Financial Performance - The company's revenue for Q1 2025 was ¥1,736,231,253.08, a decrease of 9.67% compared to ¥1,922,028,839.15 in the same period last year[4] - Net profit attributable to shareholders was ¥378,539,846.83, down 21.44% from ¥481,871,134.58 year-on-year[4] - Total operating revenue decreased to ¥1,736,231,253.08 from ¥1,922,028,839.15, representing a decline of approximately 9.66% year-over-year[27] - Net profit for the period was ¥377,214,013.29, down from ¥492,760,543.46, indicating a decrease of approximately 23.36%[28] - Operating profit decreased to ¥468,447,639.53 from ¥609,221,198.42, reflecting a decline of around 23.1%[28] - Basic earnings per share decreased to ¥0.2053 from ¥0.2594, a drop of approximately 20.9%[29] - The company reported a total comprehensive income of ¥389,042,851.43, down from ¥483,962,303.22, a decrease of approximately 19.6%[28] Cash Flow - The net cash flow from operating activities increased by 196.09% to ¥419,022,240.55, compared to ¥141,518,257.63 in the previous year[4] - Cash flow from operating activities increased significantly to ¥419,022,240.55 from ¥141,518,257.63, marking an increase of about 195.5%[29] - The net cash flow from investing activities was -464,047,420.78, compared to -280,016,903.64 in the previous period, indicating a significant increase in cash outflow for investments[30] - The total cash inflow from financing activities was 854,168,158.32, up from 646,677,567.42, reflecting a strong increase in financing received[30] - The net cash flow from financing activities was 82,162,782.14, a turnaround from -52,062,147.66 in the previous period, showing improved financial health[30] - The company reported a cash increase of 38,471,234.23, contrasting with a decrease of -188,896,639.47 in the previous period, suggesting a recovery in cash position[30] Assets and Liabilities - Total assets at the end of the reporting period were ¥25,233,363,806.46, reflecting a 2.69% increase from the previous year[4] - The company's total liabilities increased to CNY 8,074,135,866.99 from CNY 7,832,663,884.27, representing a rise of about 3.09%[25][26] - The total equity attributable to shareholders rose to CNY 15,615,828,015.50, up from CNY 15,201,421,378.82, indicating an increase of approximately 2.73%[26] - Cash and cash equivalents at the end of the period were CNY 3,729,685,667.04, slightly up from CNY 3,718,016,911.13, showing a marginal increase of 0.46%[24] - Accounts receivable increased significantly to CNY 1,857,183,008.74 from CNY 1,530,657,231.48, marking a growth of approximately 21.31%[24] - Inventory decreased to CNY 1,977,616,736.79 from CNY 2,030,235,942.18, reflecting a decline of about 2.59%[24] Shareholder Information - Total number of common shareholders at the end of the reporting period is 94,228[16] - The largest shareholder, China Shipbuilding Industry Group, holds 12.98% of shares, totaling 244,063,788 shares[16] - Shareholder Pu Zhongjie holds 12.13% of shares, totaling 228,074,749 shares, with 171,056,062 shares pledged[17] - WP Medical Technologies, Inc. holds 6.59% of shares, totaling 123,968,600 shares, with 92,976,450 shares pledged[17] - The top ten shareholders account for significant portions of the company's equity, with the largest holding being 12.98%[16] - The company has a total of 171,056,062 restricted shares held by Pu Zhongjie, which are subject to management lock-up[20] Investment and R&D - The company plans to continue focusing on research and development, with R&D expenses increasing to ¥203,326,022.08 from ¥197,385,261.91, an increase of about 3.5%[27] - The company's long-term investments in equity increased to CNY 1,212,784,329.49 from CNY 1,189,771,189.43, a growth of approximately 1.12%[24] Financial Expenses - Financial expenses rose to ¥33,282,300, a significant increase of 3,726.23% year-on-year, primarily due to foreign exchange losses[10] - Cash paid for debt repayment was 682,000,000.00, compared to 478,000,000.00 previously, indicating a higher commitment to servicing debt[30] - Cash paid for dividends and interest was 51,814,597.34, up from 38,686,008.93, reflecting an increase in shareholder returns[30]

Financial Performance - The company reported a decline in performance during the reporting period, with specific reasons and impacts detailed in the management discussion and analysis section [4]. - The company's operating revenue for 2024 was ¥6,103,269,105.88, a decrease of 23.52% compared to ¥7,979,899,319.74 in 2023 [18]. - The net profit attributable to shareholders for 2024 was ¥246,937,715.50, down 80.37% from ¥1,258,200,337.67 in 2023 [18]. - The net profit after deducting non-recurring gains and losses was ¥221,430,404.42, reflecting an 80.28% decline from ¥1,123,116,336.93 in 2023 [18]. - The net cash flow from operating activities decreased by 25.82% to ¥734,643,889.07 in 2024 from ¥990,359,814.31 in 2023 [18]. - The total assets at the end of 2024 were ¥24,573,100,199.19, a decrease of 1.80% from ¥25,022,331,486.69 at the end of 2023 [18]. - The net assets attributable to shareholders decreased by 4.85% to ¥15,201,421,378.82 at the end of 2024 from ¥15,976,101,963.31 at the end of 2023 [18]. - The company reported a basic earnings per share of ¥0.1336 for 2024, down 80.23% from ¥0.6757 in 2023 [18]. - The weighted average return on equity for 2024 was 1.59%, a decrease of 6.64 percentage points from 8.23% in 2023 [18]. Dividend Distribution - The company plans to distribute a cash dividend of 1.35 CNY per 10 shares (including tax) to all shareholders based on a total share capital of 1,843,395,382 shares after deducting repurchased shares [4]. - The company approved a cash dividend of RMB 3.3141 per 10 shares, totaling RMB 612,692,533.39 for the 2023 fiscal year [197]. - For the first half of 2024, the company declared a cash dividend of RMB 1.42 per 10 shares, amounting to RMB 261,762,075.23 [198]. - The total cash dividend for the year, including other methods, reached RMB 688,029,164.21, which is 138.07% of the distributable profit of RMB 498,312,992.38 [200]. - The cash dividend policy is compliant with the company’s regulations and has been clearly communicated to shareholders [199]. Research and Development - The company has applied for a total of 2,332 patents and has over 600 products registered domestically and internationally, including 670 medical device registrations approved by the National Medical Products Administration [101]. - R&D investment amounted to approximately ¥1.165 billion in 2024, representing 19.09% of the company's operating revenue, an increase from 15.56% in 2023 and 12.10% in 2022 [100]. - The company is focusing on the development of a continuous glucose monitoring system, which will provide comprehensive and reliable blood glucose information for diabetes management [100]. - The company is committed to the localization strategy of medical devices, aiming to make high-tech products affordable for a broader patient base [99]. - The company is focusing on four main areas of R&D innovation, including the integration of active devices with passive consumables, and the development of core products like cryoablation balloon systems and electric field ablation catheter systems [132]. Product Development and Innovation - The company is focusing on expanding its product pipeline in the cardiovascular and metabolic disease sectors, with several new products expected to be commercialized by 2025 [39]. - The company has launched several new cardiovascular interventional products, including coronary intravascular shockwave devices and biodegradable occluders [36][37]. - The innovative drug company under the company has completed Phase II clinical trials for the GLP-1/GCGR/GIP-Fc fusion protein candidate drug MWN101 [38]. - The company is actively exploring innovations in absorbable materials, biomaterials, and energy-driven technologies in its surgical anesthesia business [54]. - The company is focusing on developing products with clear clinical value and has established a compliance-driven sales system to mitigate risks associated with clinical needs and regulatory compliance [140]. Market Expansion and Strategy - The company aims to enhance its market position through innovation and internationalization strategies [32]. - The company has established a comprehensive overseas sales network covering over 160 countries and regions, with 213 products receiving EU CE certification [66]. - The international business is experiencing steady growth, supported by a dual strategy of channel cultivation and product diversification [66]. - The company is strategically shifting resources from generic drugs to innovative drugs and dermatological injection products to enhance long-term competitiveness [57]. - The company is focusing on self-funded medical products to mitigate the impact of domestic policy changes on performance [66]. Compliance and Governance - The company has committed to strict compliance with legal and regulatory requirements for information disclosure, publishing 4 regular reports and 121 temporary announcements during the reporting period [161]. - The company maintains a diverse board with members holding various leadership roles in other organizations, indicating strong industry connections [172]. - The company is focused on enhancing core competitiveness and risk management capabilities to achieve sustainable long-term development [151]. - The company has established a performance evaluation and incentive system linking the income of directors and senior management to business performance [160]. - The company is conducting regular compliance training to ensure adherence to legal requirements and improve overall operational integrity [140]. Challenges and Risks - Future development risks are highlighted in the report, indicating potential challenges the company may face [4]. - The company is facing risks from volume-based procurement policies affecting medical consumables and generic drugs, which may impact revenue and profit margins [139]. - The increasing number of competitors in the domestic innovative drug and medical device market may lead to price pressures, prompting the company to prioritize projects with strong commercial viability [145]. - The implementation of DRG/DIP payment methods is expected to limit the use of high-priced new products in hospitals, prompting the company to enhance its product pipeline and optimize production processes to maintain competitiveness [142]. - The company plans to adjust some overseas clinical research plans due to increased uncertainty from public health events and international conditions [122].

2024 年 12 月，财政部发布《企业会计准则解释第 18 号》（财会〔2024〕 24 号），规定对不属于单项履约义务的保证类质量保证产生的预计负债，应当按 确定的金额计入"主营业务成本"、"其他业务成本"等科目，该解释规定自印发 之日起施行，允许企业自发布年度提前执行。 由于上述会计准则解释的发布，公司需对会计政策进行相应变更，并自上述 文件规定的生效日期起执行上述会计准则。 （二）变更前采用的会计政策 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。 一、本次会计政策变更情况概述 （一）变更的原因 2023 年 10 月，财政部发布《企业会计准则解释第 17 号》（财会〔2023〕 21 号），规定了"关于流动负债与非流动负债的划分"、"关于供应商融资安排的 披露"、"关于售后租回交易的会计处理"的相关内容，该解释规定自 2024 年 1 月 1 日起施行。 证券代码：300003 证券简称：乐普医疗 公告编号：2025-030 乐普（北京）医疗器械股份有限公司 关于会计政策变更的公告 本次变更前，公司执行财政部发布的《企业会计准则—基本准则》和各项具 ...