证券代码：300108 证券简称：*ST 吉药 公告编号：2025-072 吉药控股集团股份有限公司 关于 2024 年度拟不进行利润分配的公告 本公司及其董事会全体成员保证公告内容真实、准确、完整，公告不存 在虚假记载、误导性陈述或重大遗漏。 吉药控股集团股份有限公司（以下简称"公司"）于2025年4月28日召开第 六届董事会第七次会议、第六届监事会第七次会议，审议通过了《关于公司2024 年年度利润分配预案的议案》。该议案尚需提交股东大会审议，现将相关情况公 告如下： 一、公司2024年度利润分配预案 根据北京德皓会计师事务所（特殊普通合伙）出具的审计报告，公司 2024 年度合并报表实现归属于上市公司股东的净利润为-439,433,948.13 元，其中母公 司实现净利润-99,485,823.44 元。截至 2024 年 12 月 31 日，合并报表未分配利润 余额为-3,015,580,472.75 元，其中母公司未分配利润余额为-1,661,433,449.44 元。 二、2024年利润分配预案说明 1、公司 2024 年度分红方案不触及其他风险警示情形 | 项目 | 本年度 | 上年度 | 上上 ...

吉药控股集团股份有限公司 出具无法表示意见涉及事项的专项说明 德皓核字[2025]00000939 号 北 京 德 皓 国 际 会 计 师 事 务 所 (特殊普通合伙 ) Beijing Dehao International Certified Public Accountants (Limited Liability Partnership) 北京德皓国际会计师事务所（特殊普通合伙） 北京市丰台区西四环中路 78 号院首汇广场 10 号楼[100141] 电话:86(10)6827 8880 传真:86(10)6823 8100 吉药控股集团股份有限公司 出具无法表示意见涉及事项的专项说明 目 录 页 次 一、 出具无法表示意见涉及事项的专项说明 1-4 出 具 无 法 表 示 意 见 涉 及 事 项 的 专 项 说 明 德皓核字[2025]00000939 号 吉药控股集团股份有限公司全体股东： 我所接受委托，业已完成吉药控股集团股份有限公司（以下简称 吉药控股公司）2024 年度财务报表的审计工作，并于 2025 年 4 月 28 日出具了德皓审字[2025]00001452 号无法表示意见审计报告。 ...

吉药控股集团股份有限公司 内部控制审计报告 德皓内字[2025]00000119 号 北 京 德 皓 国 际 会 计 师 事 务 所 (特殊普通合伙 ) Beijing Dehao International Certified Public Accountants (Limited Liability Partnership) 吉药控股集团股份有限公司 内部控制审计报告 （截止 2024 年 12 月 31 日） 目 录 页 次 一、 内部控制审计报告 1-2 北京德皓国际会计师事务所（特殊普通合伙） 北京市丰台区西四环中路 78 号院首汇广场 10 号楼[100141] 电话:86(10)6827 8880 传真:86(10)6823 8100 内 部 控 制 审 计 报 告 德皓内字[2025]00000119 号 吉药控股集团股份有限公司全体股东： 我们接受委托，对吉药控股集团股份有限公司（以下简称吉药控 股公司）2024 年 12 月 31 日的财务报告内部控制进行审计。 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 ...

吉药控股集团股份有限公司 审计报告 德皓审字[2025]00001452 号 北 京 德 皓 国 际 会计师事务所 (特 殊 普 通 合 伙 ) Beijing Dehao International Certified Public Accountants (Limited Liability Partnership) 吉药控股集团股份有限公司 审计报告及财务报表 （2024 年 1 月 1 日至 2024 年 12 月 31 日止） | | 目 | 录 | 页 次 | | --- | --- | --- | --- | | 一、 | 审计报告 | | 1-3 | | 二、 | 已审财务报表 | | | | | 合并资产负债表 | | 1-2 | | | 合并利润表 | | 3 | | | 合并现金流量表 | | 4 | | | 合并股东权益变动表 | | 5-6 | | | 母公司资产负债表 | | 7-8 | | | 母公司利润表 | | 9 | | | 母公司现金流量表 | | 10 | | | 母公司股东权益变动表 | | 11-12 | | | 财务报表附注 | | 1-105 | 德 皓 国 尔 ...

吉药控股集团股份有限公司 控股股东及其他关联方资金占用情况的 专项说明 德皓核字[2025]00000937 号 北 京 德 皓 国 际 会 计 师 事 务 所 (特 殊 普 通 合 伙 ) Beijing Dehao InternationalCertified PublicAccountants(Limited Liability Partnership) 吉药控股集团股份有限公司 控股股东及其他关联方资金占用情况的专项说明 （截止 2024 年 12 月 31 日） 吉药控股集团股份有限公司全体股东： 我们接受委托，依据《中国注册会计师执业准则》审计了吉药控 股集团股份有限公司（以下简称吉药控股公司）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和合并及母公司股东权 益变动表以及财务报表附注，并于 2025 年 4 月 28 日签发了德皓审字 [2025]00001452 号无法表示意见的审计报告。 根据中国证券监督管理委员会发布的《上市公司监管指引第 8 号 ——上市公司资金往来、对外担保的监管要求 ...

吉药控股集团股份有限公司 关于营业收入扣除事项的 专项核查意见 德皓核字[2025]00000938 号 北 京 德 皓 国 际 会 计 师 事 务 所 (特殊普通合伙 ) Beijing Dehao International Certified Public Accountants (Limited Liability Partnership) 吉药控股集团股份有限公司 关于营业收入扣除事项的 专项核查意见 （2024 年 1 月 1 日至 2024 年 12 月 31 日止） | | | | | | 北京德皓国际会计师事务所（特殊普通合伙） 北京市丰台区西四环中路 78 号院首汇广场 10 号楼[100141] 电话:86(10)6827 8880 传真:86(10)6823 8100 关于营业收入扣除事项的 专项核查意见 德皓核字[2025]00000938号 吉药控股集团股份有限公司： 我们接受委托，对吉药控股集团股份有限公司（以下简称吉药控 股 公司） 2024 年 度 财 务 报 表 进 行 审 计 ， 并 出 具 了 德 皓 审 字 [2025]00001452 号审计报告。在此基础上我们检查 ...

Financial Performance - The company's operating revenue for 2024 was ¥333,330,280.33, a decrease of 3.69% compared to ¥346,106,530.05 in 2023[21] - The net profit attributable to shareholders for 2024 was a loss of ¥439,433,948.13, representing a 25.80% increase in losses from ¥349,309,644.16 in 2023[21] - The net profit attributable to shareholders after deducting non-recurring gains and losses was a loss of ¥410,060,141.00, which is 41.51% worse than the loss of ¥289,768,468.85 in 2023[21] - The total profit for the period was -¥625,067,615.87, representing a decline of 41.30% year-over-year[41] - The net profit attributable to shareholders was -¥439,433,948.13, down 25.80% from the same period last year[41] - The company reported a net loss of ¥445.91 million for the year 2023, with equity attributable to shareholders of the parent company at -¥280.67 million[137] - The company has faced significant financial deterioration, with negative net profits for several consecutive years[137] - As of December 31, 2023, the company's total equity was -¥807.13 million, indicating ongoing financial instability[137] Assets and Liabilities - The total assets at the end of 2024 were ¥1,444,512,507.38, a decrease of 24.52% from ¥1,913,801,546.81 at the end of 2023[21] - The company's net assets attributable to shareholders at the end of 2024 were negative at ¥-776,519,451.36, a decline of 176.66% from ¥-280,671,891.27 at the end of 2023[21] - The company reported total assets of 1.445 billion and total liabilities of 2.948 billion, resulting in a debt-to-asset ratio of 204.08%[74] - Short-term borrowings amounted to 612,096,046 yuan, representing 42.37% of total liabilities, an increase from 38.01%[60] - Long-term borrowings were recorded at 676,059,729.74 yuan, which is 46.80% of total liabilities, up from 35.34%[60] Cash Flow - The cash flow from operating activities for 2024 was a net outflow of ¥36,031,399.80, which is 7.44% worse than the outflow of ¥33,535,035.85 in 2023[21] - Cash inflow from operating activities decreased by 9.64% to ¥265,549,005.63, while cash outflow decreased by 7.89% to ¥301,580,405.43[54] - Net cash flow from investment activities improved by 65.21%, primarily due to increased cash from investment income[54] - Cash flow from financing activities decreased by 32.77% to ¥45,369,606.28, attributed to reduced cash from borrowings[54][55] Legal and Compliance Issues - The audit report for 2024 issued by Beijing Dehao International CPA indicates an inability to express an opinion, highlighting significant risks to the company's ability to continue as a going concern[5] - The company faced severe liquidity issues, leading to overdue loans and multiple lawsuits, which significantly impacted its operations[5] - The company is facing multiple lawsuits due to overdue debts, leading to the freezing of several bank accounts and assets, which may result in judicial auctions of shares[75] - The company is currently in litigation with multiple parties, including Guoyao Holdings and Zhongmin Investment, with ongoing cases in Shanghai and Jilin[152] - The company is actively managing its legal risks and has engaged in mediation to resolve disputes amicably[152] Business Operations and Strategy - The company is engaged in the pharmaceutical industry, focusing on the production of traditional Chinese medicine and modern pharmaceuticals[31] - The pharmaceutical sector is increasingly important due to the growing demand driven by an aging population and rising healthcare needs[30] - The company is focusing on developing new products, including a low oil absorption white carbon black to meet customer needs and enhance market competitiveness[52][53] - The company is actively involved in the sale of health foods and cosmetics, diversifying its revenue streams[70] - The company is focusing on research and development in fine chemical products and silicon materials, aiming to enhance its product offerings[71] Shareholder and Governance - The company has a board of 5 directors, including 2 independent directors, complying with legal and regulatory requirements[85] - The company has a supervisory board consisting of 3 supervisors, including 1 employee representative, also in compliance with legal and regulatory requirements[86] - The total remuneration paid to the board of directors, supervisors, and senior management in 2024 amounted to 4.2577 million CNY[105] - The company has established a performance evaluation and incentive mechanism linking management compensation to operational performance and key management indicators[85] - The company ensures strict compliance with information disclosure regulations, providing timely and accurate information to stakeholders[86] Future Outlook - The company has outlined a future outlook with a projected revenue growth target of 36.93% for the upcoming fiscal year[93] - The company plans to enhance its research and development efforts, focusing on innovative solutions to meet market demands[93] - The company is exploring potential mergers and acquisitions to enhance its product portfolio and market presence, targeting a completion date by Q4 2025[101] - The company plans to enhance its digital marketing efforts, aiming for a 30% increase in online sales channels by the end of 2025[101] Employee and Training - The total number of employees at the end of the reporting period is 900, with 471 in production, 135 in sales, 90 in technical roles, 28 in finance, and 176 in administration[115] - The company conducts weekly training sessions for employees on production skills and safety knowledge[116] Environmental and Social Responsibility - The company emphasizes environmental protection and social responsibility in its operations, aiming for a balance between economic and social benefits[130] - The company respects and protects the rights of stakeholders, balancing the interests of shareholders, employees, and society[86]

Financial Performance - The company's operating revenue for Q1 2025 was ¥63,743,551.35, a decrease of 15.53% compared to ¥75,460,849.87 in the same period last year[5] - The net loss attributable to shareholders was ¥45,174,602.67, representing a 10.58% increase from a loss of ¥40,853,954.75 in the previous year[5] - Basic and diluted earnings per share were both -¥0.0678, reflecting a decrease of 10.60% from -¥0.0613 in the same quarter last year[5] - Operating profit for the current period is -¥52,695,244.21, compared to -¥50,350,649.71 in the previous period, indicating a slight increase in losses[24] - Net profit for the current period is -¥62,769,455.79, compared to -¥60,502,670.21 in the previous period, reflecting a worsening of approximately 3.8%[24] - The total comprehensive loss amounted to -62,769,455.79 CNY, slightly higher than the previous period's loss of -60,502,670.21 CNY, reflecting an increase of about 3.8%[25] Cash Flow and Liquidity - The net cash flow from operating activities was -¥10,598,571.43, a significant decline of 1,087.19% compared to a positive cash flow of ¥1,073,613.47 in the prior year[5] - Cash inflows from operating activities totaled 50,142,889.64 CNY, down from 78,413,126.79 CNY in the previous period, a decline of about 36.0%[27] - Cash and cash equivalents decreased from ¥24,509,161.98 to ¥15,756,568.83, a decline of about 35.5%[20] - Cash and cash equivalents at the end of the period were 7,789,702.73 CNY, significantly lower than 26,700,040.88 CNY at the end of the previous period, a decrease of approximately 70.8%[29] - The net cash flow from financing activities was 1,857,433.37 CNY, down from 3,021,352.18 CNY in the previous period, indicating a decline of about 38.5%[29] Assets and Liabilities - Total assets at the end of the reporting period were ¥1,428,970,156.95, down 1.08% from ¥1,444,512,507.38 at the end of the previous year[5] - Total liabilities increased from ¥2,947,890,187.24 to ¥2,996,904,097.04, an increase of about 1.7%[21] - The company has a negative retained earnings of -¥3,060,755,075.42, worsening from -¥3,015,580,472.75 in the previous period[21] Shareholder Information - The number of ordinary shareholders at the end of the reporting period was 28,056, with the top ten shareholders holding a combined total of 38,364,481 shares[10] - The top ten shareholders hold a total of 9,487,015 shares, representing 0.83% of the total shares outstanding[11] - The company has not disclosed any changes in the participation of major shareholders in margin financing or securities lending activities[12] - The company has not identified any related party relationships among the top ten shareholders[11] - The company has a total of 4,605,450 restricted shares held by other shareholders, with 2,550 shares released during the period[14] - As of March 31, 2025, the company reported a significant increase in restricted shares, totaling 21,913,249 shares, up from 12,768,750 shares[14] Operational Challenges - The company reported a significant decrease in cash received from sales, totaling ¥37,979,527.05, down 44.29% from ¥68,171,452.73 in the previous year[9] - Sales expenses increased by 64.20% to ¥10,976,344.75, primarily due to increased sales promotion efforts during the reporting period[9] - The company recorded a government subsidy of ¥128,842.82, a decrease of 57.99% from ¥306,713.63 in the previous year[9] - The company faces a significant delisting risk as its stock price has been below 1 RMB for twenty consecutive trading days, leading to a notice from the Shenzhen Stock Exchange regarding the termination of its stock listing[17] - The company has initiated a bankruptcy reorganization process to alleviate historical debt pressure and restore profitability, with the court approving the pre-reorganization on November 27, 2023[15] - The company is actively working with local government to manage its financial restructuring and improve its operational capabilities[15] Future Outlook - The company has not provided any guidance on future performance or new product developments in the recent conference call[15]

Investment Rating - The report does not explicitly state an investment rating for the industry, but it suggests a long-term focus on domestic innovative drugs in the oncology field and AI medical investment opportunities [3][4]. Core Insights - The pharmaceutical and biotechnology sector saw a weekly increase of 1.16%, outperforming the Wind All A index (1.15%) and the CSI 300 index (0.38%) [3][8]. - The upcoming ASCO conference is highlighted as a significant event for domestic innovative drug companies, with over 70 oral presentations and more than 10 major studies expected [3][4]. - The Ministry of Industry and Information Technology and six other departments issued a plan for the digital transformation of the pharmaceutical industry, aiming for significant advancements by 2027 and full coverage by 2030 [3][4]. Market Weekly Review - The pharmaceutical and biotechnology sector increased by 1.16% from April 21 to April 25, outperforming the Wind All A index and the CSI 300 index [3][8]. - Notable performers included medical research outsourcing (6.34%) and raw materials (4.72%), while blood products (-3.26%) and vaccines (-6.38%) continued to decline [3][9]. - Individual stock performances showed significant gains for Yong'an Pharmaceutical (31.4%), Shuyou Shen (28.4%), and Erkang Pharmaceutical (27.7%), while *ST Jiyuan (-43.2%), Nanhua Biological (-35.3%), and Shuangcheng Pharmaceutical (-27.7%) faced substantial losses [3][11]. Industry News and Key Company Announcements - On April 25, Kangfang Bio announced FDA approval for its drug Anike for the treatment of recurrent or metastatic nasopharyngeal carcinoma [12]. - The same day, Kangfang Bio also reported the approval of its PD-1/VEGF bispecific antibody for first-line treatment of specific lung cancer types [13]. - The digital transformation plan for the pharmaceutical industry aims to enhance competitiveness and quality management through AI and data integration by 2030 [3][4].

Core Viewpoint - Jiyou Holdings has received a notice of termination of listing due to its stock price being below 1 yuan for 20 consecutive trading days, with a current stock price of 0.21 yuan and a total market value of 140 million yuan [1] Group 1: Company Background - Jiyou Holdings was originally known as Shuanglong Co., which produced white carbon black, a functional material used in various fields including national defense [1] - The company transitioned into the pharmaceutical industry in 2014 by acquiring Jinbao Pharmaceutical for 1 billion yuan, marking its entry into the healthcare sector [3][4] Group 2: Financial Performance - From 2014 to 2016, Jiyou Holdings experienced revenue growth from 300 million yuan to 700 million yuan, with net profit increasing from under 50 million yuan to over 100 million yuan [4] - In 2019, the company achieved its highest revenue of over 1 billion yuan but also reported its first loss since going public, with a net profit loss exceeding 1.7 billion yuan [5][7] - The company’s asset-liability ratio increased significantly from 38% in 2017 to 87% in 2019, indicating deteriorating financial health [5][7] Group 3: Acquisition Attempts and Challenges - Jiyou Holdings attempted to acquire Xiu Zheng Pharmaceutical in July 2019, but the deal was terminated shortly after, leading to significant public relations issues [6] - Since 2019, the company has not reported any profitable years, accumulating nearly 3 billion yuan in losses [7] Group 4: Legal and Operational Issues - The company faced multiple lawsuits due to overdue debts and guarantees, resulting in frozen bank accounts and assets [7] - In 2022, the former chairman and a vice president were arrested for alleged job-related crimes, further complicating the company's operational stability [8] Group 5: Bankruptcy Proceedings - In 2023, Jiyou Holdings applied for bankruptcy reorganization, but the court terminated the pre-reorganization process due to the failure of the proposed plan, increasing the risk of delisting [9]