北京鼎汉技术集团股份有限公司 审计报告及财务报表 二○二四年度 信会师报字[2025]第 ZG10156 号 北京鼎汉技术集团股份有限公司 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 | 1-5 | | 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 | 1-124 | 审计报告 信会师报字[2025]第 ZG10156 号 北京鼎汉技术集团股份有限公司全体股东： 一、 审计意见 我们审计了北京鼎汉技术集团股份有限公司（以下简称鼎汉技术）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表附注。 我们认 ...

本人作为北京鼎汉技术集团股份有限公司（以下简称"公司"）的独立董事， 根据《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》等法律法规、部门规 章、自律监管规则及公司《公司章程》《独立董事工作制度》的规定和要求，在 2024年的工作中，按时出席公司相关会议，认真审议董事会各项议案，主动了解 公司生产、经营情况，独立履行职责，充分发挥自身专业知识，发表客观、公正 的独立意见，切实维护公司整体利益以及全体投资者尤其是中小投资者的合法权 益。 本人自2024年10月11日起担任公司独立董事，现将本人在2024年履行职责情 况述职如下： 北京鼎汉技术集团股份有限公司 独立董事2024年度述职报告 各位股东及股东代表： 报告期内，公司共召开11次董事会及5次股东大会，本人应参加3次董事会及 1次股东大会，均亲自出席，无委托其他独立董事或委员代为出席会议或代为表 决的情形。本人对提交董事会、股东大会、专门委员会的议案均认真审议，与相 关人员充分沟通，积极讨论各项议案，以审慎的态度行使相应表决权，充分发表 独立意见，认为公司董事会、股东大会、专门委员会的 ...

1 北京鼎汉技术集团股份有限公司 独立董事2024年度述职报告 各位股东及股东代表： 本人作为北京鼎汉技术集团股份有限公司（以下简称"公司"）的独立董事， 根据《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》等法律法规、部门规 章、自律监管规则及公司《公司章程》《独立董事工作制度》的规定和要求，在 2024年的工作中，按时出席公司相关会议，认真审议董事会各项议案，主动了解 公司生产、经营情况，独立履行职责，充分发挥自身专业知识，发表客观、公正 的独立意见，切实维护公司整体利益以及全体投资者尤其是中小投资者的合法权 益。现将本人在2024年履行职责情况述职如下： 报告期内，公司共召开11次董事会及5次股东大会，本人均亲自出席，无委 托其他独立董事或委员代为出席会议或代为表决的情形。本人对提交董事会、股 东大会、专门委员会的议案均认真审议，与相关人员充分沟通，积极讨论各项议 案，以审慎的态度行使相应表决权，充分发表独立意见，认为公司董事会、股东 大会、专门委员会的召集、召开符合法定程序，相关事项均履行了相应的内部决 策程序，合法有效，本人对董 ...

北京鼎汉技术集团股份有限公司董事会 二〇二五年四月二十九日 北京鼎汉技术集团股份有限公司 关于独立董事 2024 年度独立性情况的专项评估意见 根据《上市公司独立董事管理办法》《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 2 号——创业板上市公司规范运作》等 相关要求，北京鼎汉技术集团股份有限公司（以下简称"公司"）董事会就公司在 任独立董事丁慧平先生、仝力先生、李青原先生、罗顺均先生的独立性情况进行评 估并出具如下专项意见： 经核查公司在任独立董事丁慧平先生、仝力先生、李青原先生、罗顺均先生的 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。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 2 号——创业板上市公司规范运作》中对独立董事独 立性的相关要求。 1 ...

1 北京鼎汉技术集团股份有限公司 独立董事2024年度述职报告 各位股东及股东代表： 本人作为北京鼎汉技术集团股份有限公司（以下简称"公司"）的独立董事， 根据《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》等法律法规、部门规 章、自律监管规则及公司《公司章程》《独立董事工作制度》的规定和要求，在 2024年的工作中，按时出席公司相关会议，认真审议董事会各项议案，主动了解 公司生产、经营情况，独立履行职责，充分发挥自身专业优势，发表客观、公正 的独立意见，切实维护公司整体利益以及全体投资者尤其是中小投资者的合法权 益。 本人自2024年08月19日起担任公司独立董事，现将本人在2024年履行职责情 况述职如下： 报告期内，公司共召开11次董事会及5次股东大会，本人应参加6次董事会及 2次股东大会，均亲自出席，无委托其他独立董事或委员代为出席会议或代为表 决的情形。本人对提交董事会、股东大会、专门委员会的议案均认真审议，与相 关人员充分沟通，积极讨论各项议案，以审慎的态度行使相应表决权，充分发表 独立意见，认为公司董事会、股东大会、专门委员 ...

报告期内，公司共召开11次董事会及5次股东大会，本人应参加8次董事会及 4次股东大会，均亲自出席，无委托其他独立董事或委员代为出席会议或代为表 决的情形。本人对提交董事会、股东大会、专门委员会的议案均认真审议，与相 关人员充分沟通，积极讨论各项议案，以审慎的态度行使相应表决权，充分发表 独立意见，认为公司董事会、股东大会、专门委员会的召集、召开符合法定程序， 1 会议名称 应出席次数 亲自出席次数 委托出席次数 缺席次数 是否连续两次未 亲自出席 董事会 8 8 0 0 否 股东大会 4 4 0 0 否 一、出席董事会、股东大会情况 相关事项均履行了相应的内部决策程序，合法有效，本人对董事会审议通过的所 有议案无异议，均投同意票，没有反对、弃权的情况。 二、专门委员会、独立董事专门会议履职情况 北京鼎汉技术集团股份有限公司 独立董事2024年度述职报告 各位股东及股东代表： 本人作为北京鼎汉技术集团股份有限公司（以下简称"公司"）的独立董事， 根据《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》等法律法规、部门规 章、自律监管规则及公司《 ...

各位股东及股东代表： 本人作为北京鼎汉技术集团股份有限公司（以下简称"公司"）的独立董事， 根据《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》等法律法规、部门规 章、自律监管规则及公司《公司章程》《独立董事工作制度》的规定和要求，在 2024年的工作中，积极联络公司经营层获取公司最新信息，按时出席公司相关会 议，认真审议董事会、专门委员会各项议案，独立履行职责，充分发挥自身的专 业知识，发表客观、公正的独立意见，切实维护公司整体利益以及全体投资者尤 其是中小投资者的合法权益。 报告期内，本人因工作职务调整向公司董事会提交书面辞职报告，自2024 年06月28日起本人不再担任公司独立董事职务，现就2024年度本人履职情况报告 如下： 报告期内，公司共召开11次董事会及5次股东大会，本人应参加4次董事会及 2次股东大会，均亲自出席，无委托其他独立董事或委员代为出席会议或代为表 决的情形。本人对提交董事会、股东大会、专门委员会的议案均认真审议，与相 关人员充分沟通，积极讨论各项议案，以审慎的态度行使相应表决权，充分发表 独立意见，认为公司董事 ...

北京鼎汉技术集团股份有限公司 独立董事2024年度述职报告 各位股东及股东代表： 本人作为北京鼎汉技术集团股份有限公司（以下简称"公司"）的独立董事， 根据《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》等法律法规、部门规 章、自律监管规则及公司《公司章程》《独立董事工作制度》的规定和要求，在 2024年的工作中，尽职尽责、谨慎认真、依法履职，促进公司的规范运作，维护 全体股东尤其是中小股东的利益，充分发挥独立董事和专门委员会委员的作用。 现就2024年度本人履职情况报告如下： 报告期内，公司共召开11次董事会及5次股东大会，本人均亲自出席，无委 托其他独立董事或委员代为出席会议或代为表决的情形。本人对提交董事会、股 东大会、专门委员会的议案均认真审议，与相关人员充分沟通，积极讨论各项议 案，以审慎的态度行使相应表决权，充分发表独立意见，认为公司董事会、股东 大会、专门委员会的召集、召开符合法定程序，相关事项均履行了相应的内部决 策程序，合法有效，本人对董事会审议通过的所有议案无异议，均投同意票，没 有反对、弃权的情况。 二、专门委员会、 ...

Financial Performance - The company's revenue for Q1 2025 was CNY 284,891,355.88, representing a 3.55% increase compared to CNY 275,132,125.90 in the same period last year[6] - The net profit attributable to shareholders was a loss of CNY 14,997,236.38, a decline of 410.48% from a profit of CNY 4,830,283.82 in Q1 2024[6] - The total operating revenue for the current period reached ¥284,891,355.88, an increase of 3.2% compared to ¥275,132,125.90 in the previous period[31] - The net profit for the current period was a loss of ¥15,222,909.15, compared to a profit of ¥4,604,512.42 in the previous period[33] - The total comprehensive income for the current period was a loss of ¥13,105,963.93, compared to a gain of ¥3,072,931.03 in the previous period[34] Cash Flow - The net cash flow from operating activities was a negative CNY 85,045,025.83, a significant decrease of 4,119.47% compared to a negative CNY 2,015,536.12 in the previous year[6] - Cash inflow from sales and services amounted to $232.54 million, down from $286.79 million in the previous period, representing a decrease of approximately 19%[36] - Total cash inflow from operating activities was $241.89 million, compared to $308.08 million in the prior period, reflecting a decline of about 21%[37] - Net cash outflow from operating activities was $85.05 million, significantly worse than the previous period's outflow of $2.02 million[37] - The net increase in cash and cash equivalents was $11.06 million, contrasting with a decrease of $21.44 million in the previous period[39] - The ending balance of cash and cash equivalents was $250.87 million, up from $160.89 million in the prior period, representing an increase of approximately 56%[39] Assets and Liabilities - The total assets at the end of Q1 2025 were CNY 3,733,989,156.48, down 1.14% from CNY 3,776,955,719.75 at the end of the previous year[6] - Total liabilities decreased slightly to ¥2,411,003,949.58 from ¥2,440,864,548.92, a reduction of 1.2%[30] - The company's long-term borrowings increased to ¥298,600,000.00 from ¥204,600,000.00, representing a growth of 45.9%[29] Shareholder Information - The number of ordinary shareholders at the end of the reporting period was 31,775[17] - The total number of shares held by the top ten shareholders includes significant stakes from Guangzhou Industrial Control Capital Management Co., Ltd. (10.25%) and Guangzhou Rail Transit Industry Investment Development Fund (9.12%)[20] Operational Highlights - The company secured new orders worth 475 million RMB in Q1 2025, marking a 28.38% increase year-on-year[24] - The company has submitted an application for a private placement of shares, which is currently under review by the Shenzhen Stock Exchange[25] - The company continues to optimize its marketing system and enhance customer service capabilities as part of its strategic focus[24] - The company has not made any adjustments to its annual operating plan during the reporting period[24] Expenses and Costs - Total operating costs increased to ¥286,300,127.95, up from ¥271,790,328.28, reflecting a rise of 5.3%[31] - Research and development expenses rose to ¥18,921,173.02, compared to ¥17,476,011.30, an increase of 8.2%[31] - The company experienced a 3381.50% increase in non-operating expenses, totaling CNY 2,350,681.78, attributed to increased adjustment expenses[14] - The company reported a significant increase in credit impairment losses, amounting to ¥11,797,315.45, compared to ¥9,256,808.00 in the previous period[32] Other Financial Metrics - The weighted average return on equity decreased to -1.14%, down 1.51 percentage points from 0.37% in the same period last year[6] - The basic and diluted earnings per share were both reported at -0.0268, compared to 0.0086 in the previous period[34] - The company received government subsidies amounting to CNY 684,506.35 during the reporting period[8] Inventory and Receivables - Accounts receivable decreased to 1.56 billion RMB from 1.66 billion RMB, indicating a reduction of approximately 6.67%[27] - Inventory increased to 450.90 million RMB, up from 390.34 million RMB, reflecting a growth of 15.47%[27] Audit Status - The first quarter report was not audited, indicating that the financial data may be subject to further review[40]

Financial Performance - The company's operating revenue for 2024 reached ¥1,587,769,530.70, representing a 4.63% increase compared to ¥1,517,563,514.82 in 2023[23]. - The net profit attributable to shareholders decreased by 37.69% to ¥11,116,288.93 from ¥17,839,033.25 in the previous year[24]. - The net profit after deducting non-recurring gains and losses improved by 85.08%, reaching -¥2,765,290.67 compared to -¥18,529,981.88 in 2023[24]. - The cash flow from operating activities increased by 26.80% to ¥150,837,450.37 from ¥118,955,270.34 in the previous year[24]. - The total assets as of the end of 2024 amounted to ¥3,776,955,719.75, a 3.40% increase from ¥3,652,736,293.68 in 2023[24]. - The basic earnings per share decreased by 37.62% to ¥0.0199 from ¥0.0319 in the previous year[24]. - The weighted average return on equity decreased by 0.53 percentage points to 0.84% from 1.37% in 2023[24]. - The company reported a quarterly revenue of ¥442,137,920.92 in Q4 2024, with a net profit attributable to shareholders of -¥4,602,023.26[27]. - The company reported a total non-operating income of 13,881,579.60 in 2024, a decrease of 61.8% compared to 36,369,015.13 in 2023[32]. - Government subsidies recognized in the current period amounted to 5,839,921.82 in 2024, down from 7,556,109.45 in 2023, indicating a decline of 22.7%[32]. Risk Management - The company faces potential risks including macroeconomic changes, management risks from group integration, and increasing accounts receivable impacting liquidity[4]. - The company has not identified any significant risks to its ongoing operations, indicating stability in its business model[4]. - The company highlights the importance of risk awareness for investors regarding future plans and business forecasts[4]. - The company has outlined measures to address potential risks in its future development outlook[4]. - The company has faced uncertainty regarding its ability to continue as a going concern, as indicated by negative net profits in recent years[25]. - The company is committed to comprehensive risk management and internal control to enhance operational stability and market competitiveness[126]. Business Strategy and Development - The company emphasizes that its core business and competitive advantages have not undergone significant adverse changes, aligning with industry trends[4]. - The company is committed to maintaining accurate and complete financial reporting, with all board members present for the report's approval[4]. - The company has a focus on international development, which presents additional risks[4]. - The company is actively monitoring competition and its impact on profit margins[4]. - The company has expanded its business to cover over 50 cities in China and has operations in more than 30 countries, enhancing its market presence[37]. - The company has introduced new products such as energy management systems and robots, indicating a strategic shift towards renewable energy and automation[37]. - The company is focusing on smart solutions in rail transportation, leveraging technologies like big data, IoT, and AI for future growth[36]. - The company is actively pursuing opportunities in the context of "carbon neutrality" and "new infrastructure" initiatives, aiming to enhance its technological and product offerings[104]. - The company has transitioned from an industry equipment supplier to an ecosystem enabler, focusing on "equipment + systems" and "domestic + overseas" business layouts[110]. - The company is focusing on related industries such as new energy, energy storage, thermal management, and artificial intelligence to build systemic barriers through comprehensive product technology strength[200]. Research and Development - The company has invested over 100 million annually in high-level R&D, establishing a competitive edge in high-end rail transportation equipment manufacturing and intelligent solutions[109]. - R&D investment for 2024 is projected at 116.31 million yuan, with 351 R&D personnel representing 23% of the total workforce[120]. - The company obtained 7 new patents and 16 new software copyrights during the reporting period, enhancing its intellectual property portfolio[152]. - The company has made significant advancements in its R&D capabilities, including the establishment of a digital laboratory cluster and the integration of AI and machine learning technologies[121]. - The company is developing a new generation of subway train auxiliary power systems, currently in the prototype testing phase, aimed at enhancing market competitiveness[148]. Market Position and Competitive Advantage - The company has maintained a leading position in several segments of the rail transit industry, focusing on technological innovation and product development[101]. - The company holds a market share of over 85% in the urban rail market for intelligent power supply systems, with more than 18,000 units in operation[104]. - The company has achieved significant market leadership with a focus on new products such as the railway uninterrupted power supply system, which has been applied in major railway bureaus and metro cities including Beijing, Shanghai, and Guangzhou[118]. - The company is focusing on expanding its product line in high-end cable markets, particularly in high-speed rail, to meet increasing demand for high-reliability cables[149]. - The company is committed to enhancing its core competitiveness through innovation and technology, optimizing internal management efficiency, and improving accounts receivable recovery[195]. Operational Efficiency - The company has reduced its selling, general, and administrative expense ratio by 2.42 percentage points compared to the previous year[115]. - The company has optimized its marketing system to enhance market development and customer service capabilities, focusing on key opportunities in rail vehicle demand and overseas projects[116]. - The company has implemented a strict budget management system to control costs and has optimized its production processes to enhance efficiency and quality[125]. - The automated storage system significantly improves space utilization and operational efficiency through precise inventory management and automation[86]. - The company is focusing on optimizing supply chain management to reduce project costs and enhance product functionality[148]. Government and Industry Trends - The Chinese government has introduced multiple policies from 2019 to 2023 to support the rapid development of the rail transit industry, emphasizing technological innovation and integration of transportation modes[196]. - The State Railway Administration has issued new guidelines to promote low-carbon development in the railway sector, focusing on technological innovation and quality safety supervision[197]. - The government plans to accelerate the transition to low-carbon transportation equipment and promote the electrification of public vehicles, supporting the development of zero-emission freight fleets[197]. - The maintenance and service market is expected to become a significant revenue source for urban rail transit equipment manufacturers due to the growing demand for vehicle upgrades and safety operations[199]. Customer and Supplier Relations - The total sales amount from the top five customers reached ¥977,038,263.31, representing 61.93% of the annual sales total[141]. - The company’s top five suppliers accounted for ¥169,509,895.04, which is 17.12% of the total annual procurement[143].