豆神教育科技（北京）股份有限公司 豆神教育科技（北京）股份有限公司全体股东： 根据《企业内部控制基本规范》及其配套指引的规定和其他内部控制监管要 求（以下简称企业内部控制规范体系），结合豆神教育科技（北京）股份有限公 司（以下简称"公司"或"本公司"）内部控制制度和评价办法，在内部控制日 常监督和专项监督的基础上，我们对公司 2024 年 12 月 31 日（内部控制评价报 告基准日）的内部控制有效性进行了评价。 一、重要声明 按照企业内部控制规范体系的规定，建立健全和有效实施内部控制，评价其 有效性，并如实披露内部控制评价报告是公司董事会的责任。监事会对董事会建 立和实施内部控制进行监督。经理层负责组织领导企业内部控制的日常运行。公 司董事会、监事会及董事、监事、高级管理人员保证本报告内容不存在任何虚假 记载、误导性陈述或重大遗漏，并对报告内容的真实性、准确性和完整性承担个 别及连带法律责任。 公司内部控制的目标是合理保证经营管理合法合规、资产安全、财务报告及 相关信息真实完整，提高经营效率和效果，促进实现发展战略。由于内部控制存 在的固有局限性，故仅能为实现上述目标提供合理保证。此外，由于情况的变化 可能 ...

证券代码：300010 证券简称：豆神教育 公告编号：2025-013 豆神教育科技（北京）股份有限公司 关于坏账核销的公告 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、误导性陈述或者重大遗漏。 豆神教育科技（北京）股份有限公司（以下简称"公司"）于2025年4月28 日召开的第六届董事会第五次会议、第六届监事会第四次会议审议通过了《关于 坏账核销的议案》，现将相关情况公告如下： 一、关于坏账核销的概述 根据《企业会计准则》《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》及公司财务管理制度等相关规定，为真实反映公司财 务状况，经审慎研究，公司拟对经营过程中长期挂账且追收无果的部分应收账款 及其他应收款进行清理，予以核销。 二、本次坏账核销对公司的影响 （三）监事会审议表决情况 经核查，监事会认为：公司本次坏账核销符合《企业会计准则》等相关规定， 核销依据充分，决策程序规范，能真实反映公司的财务状况和经营成果，不涉及 公司关联方，不存在损害公司和股东利益的情况，因此，我们同意公司本次坏账 核销事项。 本期实际核销的应收账款坏账为4,208,702.16元，本 ...

豆神教育科技（北京）股份有限公司 关于2024年度计提资产减值准备的公告 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、误导性陈述或者重大遗漏。 一、本次计提减值准备的概述 （一）本次计提资产减值准备的原因 证券代码：300010 证券简称：豆神教育 公告编号：2025-009 二、计提减值准备的确认标准及计提方法 1、信用减值损失计提减值准备的标准及计提方法： 应收票据、应收账款和合同资产 对于应收票据、应收账款、合同资产，无论是否存在重大融资成分，本公司 始终按照相当于整个存续期内预期信用损失的金额计量其损失准备。 豆神教育科技（北京）股份有限公司（以下简称"公司"）于 2025 年 4 月 28 日召开第六届董事会第五次会议、第六届监事会第四次会议，审议通过了《关 于公司 2024 年度计提资产减值准备的议案》。 根据《企业会计准则》的有关规定，公司在资产负债表日对截至2024年12月 31日的公司及下属控股公司应收账款、其他应收款、存货、无形资产等相关资产 进行了全面清查，对相关资产价值出现的减值迹象进行了充分地分析和评估。经 减值测试，公司需根据《企业会计准则》规定计提相 ...

关于豆神教育科技（北京）股份有限 公司非经营性资金占用及其他关联 资金往来的专项说明 致同会计师事务所（特殊普通合伙） 目 录 关于豆神教育科技（北京）股份有限公司非经营性 资金占用及其他关联资金往来的专项说明 豆神教育科技（北京）股份有限公司 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 1 致同会计师事务所（特殊普通合伙） 中国北京 朝阳区建国门外大街 22 号 赛特广场 5 层 邮编 100004 电话 +86 10 8566 5588 传真 +86 10 8566 5120 www.grantthornton.cn 关于豆神教育科技（北京）股份有限公司 非经营性资金占用及其他关联资金往来的专项说明 致同专字（2025）第 110A011900 号 豆神教育科技（北京）股份有限公司全体股东： 我们接受豆神教育科技（北京）股份有限公司（以下简称"豆神教育"） 委托，根据中国注册会计师执业准则审计了豆神教育 2024 年 12 月 31日的合并 及公司资产负债表，2024 年度合并及公司利润表、合并及公司现金流量表、 合并及公司股东权益变动表和财务报表附注，并出具了带有强调事项段的无 保留意 ...

参与方式一：在微信小程序中搜索"约调研"； 参与方式二：微信扫一扫以下二维码： 投资者依据提示，授权登入"约调研"小程序，即可参与交流。 证券代码：300010 证券简称：豆神教育 公告编号：2025-015 豆神教育科技（北京）股份有限公司 关于举行2024年度网上业绩说明会的公告 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、误导性陈述或者重大遗漏。 豆神教育科技（北京）股份有限公司（以下简称"公司"或"豆神教育"） 已于2025年4月29日在巨潮资讯网（http://www.cninfo.com.cn/）上披露了公司 《2024年年度报告》，为便于广大投资者进一步了解公司2024年年度经营情况， 公司定于2025年5月16日（星期五）下午15:00至17:00时在"约调研"小程序举行 2024年度网上业绩说明会。本次网上业绩说明会将采用网络远程的方式举行，投 资者可登陆"约调研"小程序参与互动交流。为广泛听取投资者的意见和建议， 提前向投资者征集问题，提问通道自发出公告之日起开放。 豆神教育科技（北京）股份有限公司董事会 2025年4月28日 出席本次年度业绩网上说明会的人员 ...

证券代码：300010 证券简称：豆神教育 公告编号：2025-011 豆神教育科技（北京）股份有限公司 关于公司未弥补亏损超过实收股本三分之一的公告 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、误导性陈述或者重大遗漏。 豆神教育科技（北京）股份有限公司（以下简称"公司"）于2025年4月28 日召开第六届董事会第五次会议和第六届监事会第四次会议，分别审议通过了 《关于公司未弥补亏损超过实收股本三分之一的议案》，该议案尚需提交股东大 会审议。现将相关情况公告如下： 一、情况概述 根据致同会计师事务所（特殊普通合伙）出具的《2024 年度审计报告》审 计，截止 2024 年 12 月 31 日，公司经审计的合并资产负债表中未分配利润为- 4,180,213,796.04 元，公司未弥补亏损金额为-4,141,163,200.75 元，实收股本为 2,066,612,659.00 元，公司未弥补亏损金额超过实收股本总额的三分之一。 公司于 2025 年 4 月 28 日召开第六届董事会第五次会议和第六届监事会第 四次会议，分别审议通过了《关于未弥补亏损达到实收股本总额三分之一的议案》 ...

证券代码：300010 证券简称：豆神教育 公告编号：2025-014 一、本次会计政策变更情况概述 （一） 变更原因及变更日期 2024年12月，财政部发布了《企业会计准则解释第18号》（财会〔2024〕 24号，规定对于不属于单项履约义务的保证类质量保证，应当按照《企业会计 准则第13号—或有事项》有关规定，按确定的预计负债金额，借记"主营业务 成本"、"其他业务成本"等科目，贷记"预计负债"科目，并相应在利润表 中的"营业成本"和资产负债表中的"其他流动负债"、"一年内到期的非流 动负债"、"预计负债"等项目列示。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。 （二）变更前采用的会计政策 1 豆神教育科技（北京）股份有限公司 关于会计政策变更的公告 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。 特别提示： 本次会计政策变更是根据中华人民共和国财政部（以下简称"财政部"） 发布的《关于印发〈企业会计准则解释第 18 号〉的通知》（财会〔2024〕24号） 的要求变更会计政策。本次会计政策变更不会对豆神教育科技（北京）股份有 限公司（以下简称" ...

Revenue and Profitability - Total revenue for Q1 2025 was ¥189,649,918.75, a decrease of 0.63% compared to ¥190,859,212.57 in the same period last year[4] - Net profit attributable to shareholders increased by 68.05% to ¥37,367,113.18 from ¥22,236,170.70 year-on-year[4] - Net profit excluding non-recurring gains and losses rose by 86.09% to ¥33,845,569.32 compared to ¥18,188,124.03 in the previous year[4] - Basic earnings per share increased by 52.10% to ¥0.0181 from ¥0.0119 year-on-year[4] - Operating profit increased to ¥35,696,300.50, compared to ¥23,248,550.04 in the previous period, reflecting a growth of 53.06%[20] - Net profit for the current period is ¥35,850,008.03, up 68.56% from ¥21,228,094.08 in the previous period[20] - Earnings per share (basic and diluted) increased to ¥0.0181, compared to ¥0.0119 in the previous period[21] Cash Flow and Operating Activities - Operating cash flow improved by 12.04%, reaching -¥88,559,441.39, compared to -¥100,683,765.25 in the same period last year[4] - Cash flow from operating activities was ¥124,198,085.82, down from ¥130,309,271.88 in the previous period[23] - The net cash flow from operating activities was -88,559,441.39, compared to -100,683,765.25 in the previous period, indicating an improvement[24] - Cash received from other operating activities was 15,866,620.14, compared to 23,182,891.24 in the previous period, indicating a decline[24] - The company paid 56,317,881.43 in employee compensation, an increase from 47,112,564.80 in the previous period[24] - The company reported cash outflows for taxes amounting to 23,572,669.88, down from 46,258,597.89 in the previous period[24] Assets and Liabilities - Total assets decreased by 1.98% to ¥2,303,412,810.38 from ¥2,349,848,348.82 at the end of the previous year[4] - The company's total current assets decreased from 1,199,667,195.70 CNY to 1,146,721,388.35 CNY, a decline of approximately 4.4%[15] - Total liabilities decreased to ¥633,009,225.70 from ¥736,385,935.07, a reduction of 14.06%[20] - Total equity increased to ¥1,670,403,584.68 from ¥1,613,462,413.75, reflecting a growth of 3.54%[20] Research and Development - Research and development expenses increased by 45.92% to ¥43,796,044.98, reflecting higher investment in R&D[7] - The company reported a significant reduction in research and development expenses to ¥993,981.76 from ¥4,551,138.70, a decrease of 78.09%[20] Shareholder Information - The total number of common shareholders at the end of the reporting period is 122,350[9] - The largest shareholder, Dou Xin, holds 18.29% of shares, totaling 378,068,362 shares, with 4,500,000 shares pledged[9] - The company has a total of 69,851,300 shares held by Shanghai Kaibo Private Fund Management Co., accounting for 3.38% of shares[9] - The company reported a total of 38,177,184 shares held in a special account for the disposal of bankrupt enterprise assets[10] Operating Costs - The company reported a significant reduction in operating costs by 36.31%, amounting to ¥71,408,375.47, attributed to the downsizing of subsidiary operations[7] - Total operating costs decreased to ¥151,825,426.38, down 12.54% from ¥173,592,953.64 in the previous period[20]

Financial Performance - The company's operating revenue for 2024 was ¥756,828,193.65, a decrease of 23.77% compared to ¥992,814,736.73 in 2023[21] - Net profit attributable to shareholders for 2024 was ¥137,134,214.29, representing a significant increase of 334.04% from ¥31,595,015.28 in 2023[21] - The net profit attributable to shareholders after deducting non-recurring gains and losses was ¥100,223,434.06, up 119.86% from a loss of ¥504,557,268.97 in 2023[21] - The net cash flow from operating activities for 2024 was ¥19,429,137.60, down 66.44% from ¥57,888,816.87 in 2023[21] - Basic earnings per share for 2024 increased to ¥0.0664, a rise of 290.59% from ¥0.017 in 2023[21] - Total assets at the end of 2024 were ¥2,349,848,348.82, a decrease of 20.55% from ¥2,957,745,239.00 at the end of 2023[21] - Net assets attributable to shareholders at the end of 2024 were ¥1,622,088,497.60, an increase of 68.55% from ¥962,397,810.34 at the end of 2023[21] - The company reported a total of 36,910,780.23 in net income for 2024, a decrease from 536,152,284.25 in 2023[28] - Total revenue for 2024 was ¥756,828,193.65, a decrease of 23.77% compared to ¥992,814,736.73 in 2023[75] - Revenue from the information technology services sector was ¥750,044,866.42, accounting for 99.10% of total revenue, down 23.94% from ¥986,140,910.91 in 2023[75] - Revenue from educational products and management solutions was ¥642,162,046.09, representing 84.85% of total revenue, a decline of 26.01% from ¥867,872,600.83 in 2023[75] Business Strategy and Development - The company is actively expanding its AI education business, launching its self-developed AI model "Dou Shen AI" along with associated smart learning hardware[31] - The company is focusing on integrating and accelerating the development of its education business while expanding into the AI education sector[31] - The company is aligned with national strategies to strengthen education and technology, which supports its long-term growth objectives[32] - The company aims to integrate AI technology into various educational scenarios, leading to innovative educational practices[38] - The company plans to strengthen its existing business and expand into new areas, focusing on AI education and live-streaming e-commerce as new growth points[106] - The company is committed to developing products that align with national policies, such as the "Dou Shen Mei Yu" series, to supplement in-school education[106] - The company plans to expand its new business lines, including providing training for live streamers, leveraging its educational expertise and established training systems[110] Risk Management and Compliance - The company has identified potential risks in its future development, which are detailed in the management discussion section[5] - The company emphasizes that future plans and performance forecasts do not constitute substantive commitments to investors[3] - The company faces accounts receivable risks due to long payment approval processes, with a significant portion of contract amounts (5%-10%) being retained as warranty payments for one to three years[112] - The company is concerned about potential business risks related to regulatory changes affecting live streaming platforms and the reliance on individual streamers' capabilities[113] - The company faced regulatory penalties for unclear and inaccurate disclosures, receiving a public reprimand from the Shenzhen Stock Exchange on October 20, 2022[148] - The company is under investigation by the China Securities Regulatory Commission for suspected violations of information disclosure laws[151] Governance and Management - The company has established a market value management system to enhance investor returns and protect shareholder rights[116] - The company has conducted two shareholder meetings during the reporting period, ensuring equal treatment of all shareholders and their rights to participate in decision-making[120] - The company held 6 board meetings during the reporting period, ensuring compliance with legal and regulatory requirements[122] - The supervisory board convened 4 times, with all supervisors attending and fulfilling their responsibilities[124] - The company has established a performance evaluation system that combines quantitative and qualitative assessments for employees[125] - The company designated a board secretary to manage investor relations, ensuring timely communication and information disclosure[128] - The company maintains independence in assets, personnel, finance, and operations from its controlling shareholders[130] - The company has a complete and independent personnel management system, ensuring separation of employee compensation from controlling shareholders[131] - The company has established a clear governance structure with a board of directors, supervisory board, and various committees[130] Employee and Organizational Structure - The total number of employees at the end of the reporting period was 896, with 24 in the parent company and 812 in major subsidiaries[166] - Employee compensation totaled 67.1284 million yuan, accounting for 16.29% of the company's total costs[169] - The company has a structured salary policy that includes basic salary, performance salary, and annual performance bonuses based on individual and company performance[168] - The educational background of employees includes 3 with PhDs, 36 with master's degrees, 514 with bachelor's degrees, and 343 with associate degrees or below[167] - The company has implemented a one-year training program for new graduates to facilitate their transition into the workforce[170] Research and Development - R&D investment amounted to ¥52,523,893.95, representing 6.94% of operating revenue, up from 4.22% in the previous year[88] - The capitalized R&D expenditures reached ¥47,908,091.37, making up 91.21% of total R&D investment[88] - The company has developed a proprietary AI teaching engine based on domestic large model technology, significantly improving course production efficiency and teaching quality[39] - The company has built a strong AI team, completing advanced model graphs and algorithms in the field of language and literature education[70] Market Presence and Revenue Streams - The company achieved revenue of 258.64 million yuan from live e-commerce, including 87.55 million yuan from arts education services and 24.24 million yuan from AI education services[49] - The company is expanding its cultural tourism and research study business, offering diverse travel study programs that combine cultural education with travel experiences[45] - The company has a strong emphasis on developing a multi-dimensional smart education environment for various educational institutions[41] - The company has established strong partnerships with well-known figures in family education, enhancing product exposure and sales conversion rates through joint live broadcasts[49] Financial Management and Audit - The company reported a total remuneration of 7.7985 million yuan for directors, supervisors, and senior management during the reporting period[153] - The remuneration structure for senior management includes a base salary and performance-based pay, with the total remuneration linked to responsibilities and company performance[152] - The company held multiple board meetings during the reporting period, with significant decisions made on January 4, April 24, and May 24, 2024[156] - The board reviewed the audit report for the fiscal year 2024 and confirmed that the emphasis of matter paragraph does not affect the validity of the financial report[196] - The board reviewed the audit report for the fiscal year 2024 issued by Deloitte Touche Tohmatsu, which included an emphasis of matter paragraph but did not affect the validity of the financial report[197] - The remuneration for the domestic accounting firm Deloitte Touche Tohmatsu is 1 million RMB, and the continuous service period is 1 year[199]

豆神教育科技（北京）股份有限公司（以下简称"公司"）于 2025 年 4 月 28 日召开第六届董事会第五次会议，审议通过了《关于择期召开 2024 年年度股东 大会的议案》，公司将根据相关规定择期召开 2024 年年度股东大会，公司董事 会将另行发布召开股东大会的通知，具体议案内容、股东大会时间、地点等信息 以实际公告的股东大会通知为准。 特此公告。 豆神教育科技（北京）股份有限公司董事会 豆神教育科技（北京）股份有限公司 关于择期召开 2024 年年度股东大会的公告 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。 证券代码：300010 证券简称：豆神教育 公告编号：2025-017 2025年4月28日 ...