天津红日药业股份有限公司 证券代码：300026 证券简称：红日药业 公告编号：2024-030 天津红日药业股份有限公司 2024 年第三次临时股东大会决议公告 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： 1．本次股东大会无增加、变更、否决提案的情况； 2．本次股东大会以现场投票和网络投票相结合的方式召开。 一、会议召开和出席情况 天津红日药业股份有限公司 二、议案审议表决情况 天津红日药业股份有限公司（以下简称"公司"）董事会于2024年04月02日 以公告方式向全体股东发出召开2024年第三次临时股东大会的通知。本次股东大 会采取现场投票和网络投票相结合的方式召开。其中，现场会议于2024年04月18 日下午14:00在天津市武清开发区创业总部基地B01号楼公司会议室召开；通过深 圳证券交易所系统进行网络投票的时间为2024年04月18日上午09:15至09:25、 09:30-11:30，下午13:00-15:00；通过深圳证券交易所互联网投票系统投票的具 体时间为2024年04月18日09:15至2024年04月18日15:00的任意 ...

北京市朝阳区建外大街丁 12 号英皇集团中心 8、9、11 层 8/9/11/F, Emperor Group Centre, No.12D, Jianwai Avenue, Chaoyang District, Beijing, 100022, P.R.China 电话/Tel.:010-50867666 传真/Fax:010-56916450 网址/Website:www.kangdalawyers.com 北京 西安 深圳 海口 上海 广州 杭州 沈阳 南京 天津 菏泽 成都 苏州 呼和浩特 香港 武汉 郑州 长沙 厦门 重庆 合肥 宁波 济南 北京市康达律师事务所 关于天津红日药业股份有限公司 2024 年第三次临时股东大会的法律意见书 康达股会字【2024】第 0164 号 致：天津红日药业股份有限公司 北京市康达律师事务所（以下简称"本所"）接受天津红日药业股份有限 公司（以下简称"公司"）的委托，指派本所律师参加公司 2024 年第三次临时 股东大会（以下简称"本次会议"）。 本所律师根据《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》（以下简称"《证券法》"）、《 ...

关于举行 2023 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 导性陈述或重大遗漏。 天津红日药业股份有限公司（以下简称"公司"）2023年年度报告已于2024 年3月29日公布，为了让广大投资者进一步了解公司的生产经营情况和发展战略， 公司定于2024年4月19日（星期五）下午15:00至17:00在全景网举办2023年度业 绩说明会，本次年度业绩说明会将采用网络远程的方式举行，投资者可登陆全景 网"投资者关系互动平台"（https://ir.p5w.net）参与本次年度业绩说明会， 进行互动与交流。 出席本次说明会的人员有：公司副董事长、董事兼总经理蓝武军先生，董事、 常务副总经理兼财务负责人孙武先生，独立董事李莉女士及董事会秘书杨伊女士。 为充分尊重投资者、提升交流的针对性，现就公司2023年度业绩说明会提前 向投资者公开征集问题，广泛听取投资者的意见和建议。投资者可于2024年4月 18日（星期四）17:00前访问https://ir.p5w.net/zj/，或扫描下方二维码，进 入问题征集专题页面。公司将在2023年度业绩说明会上，对投资者普 ...

天津红日药业股份有限公司 证券代码：300026 证券简称：红日药业 公告编号：2024-027 天津红日药业股份有限公司 关于公司董事长辞职暨补选董事、董事长、副董事长、 调整专门委员会委员并变更法定代表人 及聘任公司高级管理人员的公告 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。 一、关于公司董事长辞职的情况 公司董事会于近日收到公司董事长姚小青先生提交的书面辞职申请。姚小青 先生因个人工作原因申请辞去公司法定代表人、董事长、董事及董事会专门委员 会中的相关职务，辞职后不再担任公司任何职务。根据《中华人民共和国公司法》 《公司章程》的相关规定，姚小青先生的辞职不会导致公司董事会成员人数低于 法定最低人数，不会影响公司董事会的正常运行，亦不会对公司的日常经营管理 及未来发展产生不利影响，上述辞职申请自送达公司董事会之日起生效。 姚小青先生的原定任职期间为 2022 年 4 月 21 日至 2025 年 4 月 21 日。截 至本公告披露日，姚小青先生持有公司股份 307,477,728 股。辞去上述职务后， 姚小青先生将继续严格遵守《上市公司股东、董监高减 ...

天津红日药业股份有限公司 证券代码：300026 证券简称：红日药业 公告编号：2024-026 天津红日药业股份有限公司 第八届董事会第十七次会议决议公告 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。 天津红日药业股份有限公司（以下简称"公司"）第八届董事会第十七次会 议于 2024 年 4 月 1 日在天津市武清开发区创业总部基地 B01 号楼公司会议室以 现场加通讯表决方式召开，会议通知于 2024 年 3 月 29 日以邮件、电话的方式发 出。会议应参加董事 10 人，实际参加会议的董事 10 人（其中以现场表决方式出 席会议的董事为 4 人）。本次会议以现场表决的董事分别为：吴文元、蓝武军、 孙武、李春旭。经公司董事会半数以上董事共同推举董事蓝武军先生主持本次会 议，公司部分监事及高级管理人员列席了会议。本次会议召开符合《公司法》等 相关法律法规和《公司章程》《公司董事会议事规则》的有关规定。 会议由公司董事蓝武军先生主持，参会董事投票表决通过如下议案： 一、审议通过《关于姚小青先生辞去公司法定代表人、董事长及董事职务的 议案》； 公司董事会于近日 ...

天津红日药业股份有限公司 证券代码：300026 证券简称：红日药业 公告编号：2024-028 天津红日药业股份有限公司 关于召开 2024 年第三次临时股东大会的通知 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、召开会议的基本情况 1、股东大会届次：天津红日药业股份有限公司（以下简称"公司"）2024 年 第三次临时股东大会。 2、召集人：公司董事会,经公司第八届董事会第十七次会议审议通过，决定 召开公司 2024 年第三次临时股东大会。 5、会议召开方式：本次股东大会采用现场投票与网络投票相结合的方式。 （1）现场投票：包括本人出席及通过填写授权委托书授权他人出席。 （2）网络投票：公司将通过深圳证券交易所交易系统和互联网投票系统向 股东提供网络形式的投票平台，公司股东应在本通知列明的有关时限内通过深圳 证券交易所的交易系统或互联网投票系统进行网络投票。 公司股东只能选择上述投票方式中的一种表决方式。同一表决权出现重复投 票的以第一次有效投票结果为准。 6、股权登记日：2024 年 4 月 12 日（星期五） 3、会议召开的合法、合规性：本次股东 ...

天津红日药业股份有限公司 证券代码：300026 证券简称：红日药业 公告编号：2024-025 天津红日药业股份有限公司 2024 年第二次临时股东大会决议公告 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： 二、议案审议表决情况 1 1．本次股东大会无增加、变更、否决提案的情况； 2．本次股东大会以现场投票和网络投票相结合的方式召开。 天津红日药业股份有限公司 一、会议召开和出席情况 天津红日药业股份有限公司（以下简称"公司"）董事会于2024年03月12日 以公告方式向全体股东发出召开2024年第二次临时股东大会的通知。本次股东大 会采取现场投票和网络投票相结合的方式召开。其中，现场会议于2024年03月29 日下午14:00在天津市武清开发区创业总部基地B01号楼公司会议室召开；通过深 圳证券交易所系统进行网络投票的时间为2024年03月29日上午09:15至09:25、 09:30-11:30，下午13:00-15:00；通过深圳证券交易所互联网投票系统投票的具 体时间为2024年03月29日09:15至2024年03月29日15:00的 ...

北京市朝阳区建外大街丁 12 号英皇集团中心 8、9、11 层 8/9/11/F, Emperor Group Centre, No.12D, Jianwai Avenue, Chaoyang District, Beijing, 100022, P.R.China 电话/Tel.:010-50867666 传真/Fax:010-56916450 网址/Website:www.kangdalawyers.com 北京 西安 深圳 海口 上海 广州 杭州 沈阳 南京 天津 菏泽 成都 苏州 呼和浩特 香港 武汉 郑州 长沙 厦门 重庆 合肥 宁波 济南 北京市康达律师事务所 关于天津红日药业股份有限公司 2024 年第二次临时股东大会的法律意见书 康达股会字【2024】第 0106 号 致：天津红日药业股份有限公司 北京市康达律师事务所（以下简称"本所"）接受天津红日药业股份有限 公司（以下简称"公司"）的委托，指派本所律师参加公司 2024 年第二次临时 股东大会（以下简称"本次会议"）。 本所律师根据《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》（以下简称"《证券法》"）、《 ...

Dividend Distribution - The company plans to distribute a cash dividend of 0.30 yuan per 10 shares (tax included) based on a total of 3,004,154,837 shares[11] Green and Sustainable Development - The company's subsidiaries, Beijing Kangrentang and Tianjin Kangrentang, were awarded the national-level "Green Factory" title during the reporting period[10] - The company is adhering to green and sustainable development principles, strengthening safety and environmental management systems, and ensuring compliance with environmental regulations[10] Traditional Chinese Medicine Development - The company is accelerating the development, application, and filing of national and provincial standards for traditional Chinese medicine formula granules to enhance regional product coverage and reduce costs[7] - The company has established a price warning mechanism and strengthened coordination between technical and procurement teams to optimize the cost of traditional Chinese medicinal materials and mitigate price fluctuations[9] - The company is actively organizing policy interpretation and optimizing organizational support for GAP construction in traditional Chinese medicinal materials, utilizing digital platforms for quality traceability and production management[9] - The company is addressing the risks associated with the centralized procurement of traditional Chinese medicine formula granules by enhancing product quality and cost competitiveness[7] - The company is leveraging digital platforms such as the traditional Chinese medicine product quality traceability system and the GAP production quality management system to meet policy requirements and improve quality control[9] - The company's "Quanchengfen®" traditional Chinese medicine formula granules are developed based on the concept of "Quanchengfen®" and use authentic medicinal materials as raw materials, achieving equivalence in "material basis" and "clinical efficacy" with traditional decoctions[71] - The company has established a full-process traceability system for formula granules, covering the entire process from raw materials, decoction pieces, extraction, preparation, packaging, to sales[71] - The company has collaborated with top domestic research institutes in resource evaluation, seed selection, ecological planting, standardized harvesting and processing, and quality standard system construction for authentic medicinal materials[71] - The company has established a traditional Chinese medicine processing heritage base in cooperation with the Institute of Chinese Materia Medica, China Academy of Chinese Medical Sciences, applying the concept of national intangible cultural heritage to the processing process[71] - The company has innovatively applied modern equipment and automated production lines to incorporate traditional Chinese medicine processing techniques into the production process of formula granules[71] - Beijing Kangrentang has been researching and producing traditional Chinese medicine formula granules for over 20 years, focusing on the "Full Component®" concept and advancing national and provincial standard applications[79] Intelligent Manufacturing and Digital Transformation - The company is promoting intelligent manufacturing and digital applications to enhance supply chain efficiency and reduce overall costs[15] - The company is focusing on integrating big data applications across its product lines, including finished drugs, traditional Chinese medicine formula granules, and medical devices[91] - The company's subsidiary Beijing Kangrentang was selected for the "2023 Excellent Scenes of Intelligent Manufacturing" list by the Ministry of Industry and Information Technology[98] - The company has 8 formula granule production bases equipped with advanced automation and information systems[124] Financial Performance - The company's non-recurring profit and loss items for 2023 amounted to RMB 131,080,786.42, a significant increase from RMB 53,484,182.37 in 2022 and RMB 9,112,217.36 in 2021[39] - Government subsidies received in 2023 totaled RMB 175,380,153.53, compared to RMB 102,202,349.44 in 2022 and RMB 51,520,722.23 in 2021[38] - Non-current asset disposal losses in 2023 were RMB -4,856,807.68, compared to RMB -1,157,855.52 in 2022 and RMB -4,013,960.15 in 2021[38] - Other non-operating income and expenses in 2023 amounted to RMB 2,217,963.22, a significant improvement from RMB -30,499,182.10 in 2022 and RMB -30,932,853.17 in 2021[39] - Total operating revenue for 2023 was 6,108,854,649.13 yuan, a decrease of 8.14% compared to 2022[83] - Revenue from traditional Chinese medicine formula granules and decoction pieces decreased by 12.99% to 2,923,327,269.20 yuan, accounting for 47.85% of total revenue[83] - Revenue from finished drugs increased by 5.81% to 1,440,173,318.92 yuan, accounting for 23.58% of total revenue[83] - Revenue from medical devices decreased by 12.94% to 1,098,024,232.09 yuan, accounting for 17.97% of total revenue[83] - Revenue from overseas markets decreased significantly by 50.29% to 361,275,692.83 yuan[83] - The company's net profit attributable to shareholders in the fourth quarter of 2023 was -2,550,404.50 yuan, a sharp decline compared to previous quarters[85] - Revenue for the reporting period was 6.109 billion yuan, a decrease of 8.14% year-on-year[98] - Operating profit was 489 million yuan, a decrease of 31.33% year-on-year[98] - Net profit attributable to shareholders was 507 million yuan, a decrease of 18.84% year-on-year[98] - Revenue from traditional Chinese medicine formula granules and decoction pieces decreased by 12.99% to 2,923,327,269.20 yuan, with a gross margin of 62.85%[111] - Revenue from finished drugs increased by 5.81% to 1,440,173,318.92 yuan, with a gross margin of 69.45%[111] - Revenue from medical devices decreased by 12.94% to 1,098,024,232.09 yuan, with a gross margin of 31.40%[111] - Sales volume of finished drugs increased by 13.26% to 89,748,888 units[112] - Sales expenses decreased by 12.58% to 2,027,793,606.02 yuan[117] - R&D expenses decreased by 8.91% to 215,586,573.83 yuan[117] - The number of R&D personnel decreased by 9.10% to 1,039[119] - Cash inflow from financing activities decreased by 48.45% due to reduced borrowing[121] - Cash outflow from financing activities increased by 20.32% due to increased debt repayment[121] - Revenue for 2023 decreased by 8.14% to 6,108,854,649.13 yuan compared to 2022[173] - Net profit attributable to shareholders decreased by 18.84% to 506,631,425.70 yuan in 2023[173] - Operating cash flow increased significantly by 105.29% to 1,530,094,404.76 yuan in 2023[173] - Basic earnings per share decreased by 19.05% to 0.17 yuan in 2023[173] - Total assets decreased by 6.51% to 11,835,031,507.96 yuan at the end of 2023[173] - Shareholders' equity increased by 5.07% to 8,710,063,623.49 yuan at the end of 2023[173] - Long-term equity investments remained stable at approximately 3.44 billion yuan in 2023[186] - Development expenditure increased by 32.74% to 312,409,184.74 yuan in 2023[186] - Total liabilities increased significantly to 1,142,867,568.70 yuan in 2023, up from 659,760,777.86 yuan in 2022[186] - Total revenue for 2023 increased to 942,547,521.94 yuan, up 28.7% from 732,162,334.59 yuan in 2022[190] - Net profit for 2023 reached 204,583,470.79 yuan, a 42% increase from 144,073,962.55 yuan in 2022[191] - Operating cash flow for 2023 was -175,217,058.54 yuan, an improvement from -270,096,979.01 yuan in 2022[194] - Investment cash flow for 2023 was 175,919,053.77 yuan, down from 311,100,773.81 yuan in 2022[194] - Financing cash flow for 2023 was 289,625,864.76 yuan, a significant improvement from -140,816,116.52 yuan in 2022[194] - Total liabilities increased to 1,744,515,706.37 yuan in 2023 from 1,371,364,721.69 yuan in 2022[187] - Total equity increased to 5,711,943,636.64 yuan in 2023 from 5,597,484,810.96 yuan in 2022[187] - R&D expenses for 2023 were 52,767,998.20 yuan, a slight increase from 51,814,179.64 yuan in 2022[190] - Sales revenue from goods and services in 2023 was 566,445,005.42 yuan, up 7.5% from 526,767,160.23 yuan in 2022[194] - Total comprehensive income for 2023 was 204,583,470.79 yuan, up from 142,145,581.91 yuan in 2022[191] Industry Recognition and Awards - The company was ranked 52nd in the "Top 100 Chinese Pharmaceutical Enterprises" by the Ministry of Industry and Information Technology in 2022, and 14th in the "Top 100 Chinese Patent Medicine Enterprises" by the China Association of Traditional Chinese Medicine in 2022[70] - The company was ranked 31st in the "Top 100 Chinese Pharmaceutical Manufacturing Enterprises" and 20th in the "Top 100 Chinese Pharmaceutical Independent Innovation Pioneer Enterprises" in the "2022-2023 China Pharmaceutical Industry Most Influential List" released by the National Pharmaceutical Industry Chamber of Commerce[70] - The company has been awarded the "Best Employer Brand 2023" by CHIRC and the "National Double Love and Double Evaluation Advanced Enterprise Trade Union" honor[70] Product Development and Market Expansion - The company focuses on independent innovation and imitation-innovation in finished drugs, continuously strengthening innovation and clinical capabilities, and promoting the development and market transformation of new technologies, processes, and products[71] - Net injection successfully renewed and included in the National Reimbursement Drug List Class B, expected to positively impact long-term business performance[76] - Enoxaparin Sodium Injection won the 8th National Drug Centralized Procurement, aiding rapid market expansion and increased market share[76] - Rocuronium Bromide Injection passed generic drug quality and efficacy consistency evaluation, providing valuable experience for future evaluations[76] - Super Electronics launched new products including Smart Oxygen Concentrator and Pulse Portable Oxygen Concentrator, with Wrist Pulse Oximeter receiving FDA 510(k) certification for US market access[76] - Outlook Pharmaceutical focused on CRO company development and collaborated with expert teams for application research on products like Low-Substituted Hydroxypropyl Cellulose and Pregelatinized Starch[76] - KB for sepsis treatment is in the final stages of Phase IIb clinical research[77] - Anti-HCV Class 1 new chemical drug is in pre-IND research for hepatitis C treatment[77] - ML-4000, a non-steroidal anti-inflammatory drug for arthritis, is in pre-IND research[77] - Emdifen Tablets (PD-L1) for anti-tumor treatment is undergoing dose expansion trials in Phase I clinical research[77] - Thymalfasin and its preparations for immune regulation are in pre-application research[77] - Anlisentan and its preparations are under review for marketing approval to treat WHO Group 1 pulmonary arterial hypertension patients with WHO Class II or III symptoms, aiming to improve exercise capacity and delay clinical deterioration[79] - Acetate Terlipressin and its preparations are under supplementary research for marketing approval, targeting complications of cirrhosis such as esophageal variceal bleeding, hepatorenal syndrome, and ascites[79] - Valsartan Amlodipine Tablets (I) are under review for marketing approval to treat primary hypertension in patients inadequately controlled by monotherapy[79] - Ketorolac Tromethamine Injection has passed consistency evaluation and obtained approval, used as an adjunct to general anesthesia for tracheal intubation and maintaining neuromuscular blockade during surgery[79] - Ibandronate Sodium Injection is under pre-submission research for supplementary application, targeting postmenopausal osteoporosis and bone-related events in breast cancer patients with bone metastases[79] - Enoxaparin Sodium Injection (Bopuning) has a first-year agreed procurement volume of 898,039 units in Guangdong at prices of 81.35 yuan/box and 59.60 yuan/box[79] - Xuebijing Injection's clinical study results on reducing 28-day mortality in sepsis patients were published in JAMA Internal Medicine, marking a significant breakthrough in sepsis treatment[79] - The company has implemented advanced manufacturing technologies and automation in the production of Xuebijing Injection and chemical injectables, ensuring product quality and consistency[80] - Yinuorui's core heparin-based APIs, including Enoxaparin Sodium and Low Molecular Weight Heparin Calcium, have completed domestic registration and GMP inspections, meeting FDA and EU standards[81] - The company's chemical drug product Enoxaparin Sodium Injection (Bopuning) was selected in the 8th national drug centralized procurement, with selected prices of 81.35 yuan/box and 59.60 yuan/box for two specifications[102] Regional and Sales Performance - Northeast region revenue increased by 22.94% to 294,532,750.63 RMB, accounting for 4.82% of total revenue[127] - South China region revenue increased by 22.44% to 286,000,380.97 RMB, accounting for 4.68% of total revenue[127] - Direct sales revenue decreased by 8.57% to 3,420,422,007.13 RMB, accounting for 55.99% of total revenue[127] - Distribution sales revenue decreased by 7.59% to 2,688,432,642.00 RMB, accounting for 44.01% of total revenue[127] - Enoxaparin Sodium Injection revenue was 2,322,166.28 RMB with a gross margin of 33.78%[128] - Other products revenue increased by 17.00% to 231,307,613.91 RMB with a gross margin of 40.83%[128] - Production volume increased by 26.45% to 101,446,337.00 units[130] - Inventory volume increased by 239.03% to 16,392,132.00 units[130] - Top 5 customers accounted for 11.64% of total sales, totaling 711,020,580.55 RMB[132] - Top 5 suppliers accounted for 26.68% of total procurement, totaling 499,098,843.88 RMB[134] R&D and Innovation - The company added over 70 authorized patents, bringing the total number of patents to over 120[98] - The proportion of R&D personnel decreased by 1.02% from 18.60% to 17.58%[151] - R&D investment in 2023 was RMB 300.74 million, accounting for 4.92% of operating revenue, a decrease from 5.03% in 2022[153] - Capitalized R&D expenditure in 2023 was RMB 85.15 million, accounting for 28.31% of total R&D investment, a decrease from 29.24% in 2022[153] Cash Flow and Financial Position - Net cash flow from operating activities in 2023 increased by 105.29% to RMB 1.53 billion compared to 2022[155] - Net cash flow from investing activities in 2023 improved by 44.69% to a negative RMB 402.92 million, compared to a negative RMB 728.44 million in 2022[155] - Net cash flow from financing activities in 2023 was a negative RMB 768.50 million, a significant decrease of 410.30% compared to 2022[155] - Monetary funds at the end of 2023 increased by 30.46% to RMB 1.57 billion, accounting for 13.30% of total assets[157] - Accounts receivable at the end of 2023 decreased by 3.63% to RMB 2.72 billion, accounting for 23.01% of total assets[157] - Fixed assets at the end of 2023 increased by 4.69% to RMB 3.10 billion, accounting for 26.21% of total assets[157] - Development expenditure at the end of 2023 increased by 30.71% to RMB 341.43 million, accounting for 2.88% of total assets[157] - Short-term loans at the end of 2023 decreased by 89.99% to RMB 23.18 million, accounting for 0.20% of total assets[157] - Accounts payable increased by 32.99% year-end compared to the beginning of the year, mainly due to an increase in bank acceptance bills[158] - Employee compensation payable increased by 36.27% year-end compared to the beginning of the year, primarily due to accrued year-end bonuses not yet paid[158] - Taxes payable decreased by 46.62% year-end compared to the beginning of the year, mainly due to a reduction in value-added tax payable[158] - Other payables decreased by 36.58% year-end compared to the beginning of the year, mainly due to a reduction in other payable expenses[158] - Non-current liabilities due within one year decreased by 55.59% year-end compared to the beginning of the year, primarily due to the repayment of long-term loans[158] - Other current liabilities decreased by 69.57% year-end compared to the beginning of the year, mainly due to the repayment of Jianxin Rongtong[158] - Deferred tax liabilities decreased by 31.39% year-end compared to the beginning of the year, mainly due to a reduction in deferred tax liabilities recognized for right-of-use assets[158] - Hongri International Holdings Limited, a wholly-owned subsidiary, achieved a net profit of 245,400 yuan during the period, accounting for 1.28% of the company's net assets[158] Fundraising and Investments - The company invested 98,694,453.77 yuan in increasing its registered capital, with

一、 审计意见 我们审计了天津红日药业股份有限公司（以下简称"红日药业"）财务报表，包括 2023 年 12 月 31 日的合并及母公司资产负债表，2023 年度的合并及母公司利润表、合 并及母公司现金流量表、合并及母公司股东权益变动表以及相关财务报表附注。 审计报告 XYZH/2024CDAA3B0016 天津红日药业股份有限公司 天津红日药业股份有限公司全体股东： 我们认为，后附的财务报表在所有重大方面按照企业会计准则的规定编制，公允反 映了红日药业 2023 年 12 月 31 日的合并及母公司财务状况以及 2023 年度的合并及母公 司经营成果和现金流量。 二、 形成审计意见的基础 我们按照中国注册会计师审计准则的规定执行了审计工作。审计报告的"注册会计 师对财务报表审计的责任"部分进一步阐述了我们在这些准则下的责任。按照中国注册 会计师职业道德守则，我们独立于红日药业，并履行了职业道德方面的其他责任。我们 相信，我们获取的审计证据是充分、适当的，为发表审计意见提供了基础。 三、 关键审计事项 关键审计事项是我们根据职业判断，认为对本期财务报表审计最为重要的事项。这 些事项的应对以对财务报表整体进行审 ...