证券代码：300125 证券简称：ST 聆达 公告编号：2025-041 聆达集团股份有限公司 关于 2024 年度拟不进行利润分配的专项说明 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。 聆达集团股份有限公司（简称：公司）于 2025 年 4 月 23 日召开的第六届董事会 第二十三次会议和第六届监事会第十九次会议审议通过了《2024 年度利润分配预案》。 本议案尚需提交公司 2024 年年度股东大会审议，现将具体情况公告如下： 一、2024 年度利润分配预案 经致同会计师事务所(特殊普通合伙)审计，公司 2024 年度实现归属于上市公司股 东的净利润为-94,951 万元，母公司实现净利润-29,687 万元；截至 2024 年 12 月 31 日， 公司可供分配利润为负。公司拟定 2024 年度利润分配预案为：2024 年度不派发现金 红利，不送红股，也不进行资本公积金转增股本。 二、2024 年度现金分红方案的具体情况 | 项目 | 本年度 | 上年度 | 上上年度 | | --- | --- | --- | --- | | 现金分红总额（元） | ...

关于公司股票交易被实施退市风险警示并继续叠加其他风险 警示情形暨股票停牌的公告 本公司及董事会全体成员保证信息披露内容的真实、准确和完整，没有虚假 记载、误导性陈述或重大遗漏。 重要内容提示： 1、聆达集团股份有限公司（以下简称"公司"）2024 年度经审计的扣除非经常 性损益后的净利润为-85,579 万元且扣除后营业收入为 5,785 万元，期末净资产为 -53,841 万元。根据《深圳证券交易所创业板股票上市规则》（2024 年修订）（以 下简称《上市规则》）第 10.3.1 条第一款第（一）（二）项规定，公司股票交易在 2024 年年度报告披露后被实施退市风险警示。 2、公司 2022 至 2024 年扣非前后归母净利润孰低值为负且 2024 年财务报告被 致同会计师事务所（特殊普通合伙）出具了带有持续经营重大不确定性段落的无保 留意见审计报告；《2024 年度内部控制审计报告》被出具了否定意见；公司子公司 金寨嘉悦新能源科技有限公司高效太阳能电池片生产线于 2024 年 3 月 14 日实施临 时停产，并预计无法在三个月内恢复正常生产；公司及子公司目前存在违规担保情 况尚未解决，根据《上市规则》第 ...

Financial Performance - The company's operating revenue for Q1 2025 was ¥2,857,204.84, a decrease of 89.94% compared to ¥28,399,429.72 in the same period last year[6] - The net loss attributable to shareholders was ¥26,921,288.96, representing a 37.19% improvement from a loss of ¥42,859,039.53 in the previous year[6] - The basic and diluted earnings per share improved by 37.20% to -¥0.1006 from -¥0.1602 in the previous year[6] - Operating profit for the current period is a loss of CNY 23,637,945.47, an improvement from a loss of CNY 43,045,604.74 in the previous period[22] - Net profit attributable to the parent company for the current period is a loss of CNY 26,921,288.96, compared to a loss of CNY 42,859,039.53 in the previous period[23] Cash Flow - The net cash flow from operating activities was -¥5,228,143.60, a decline of 54.53% compared to -¥3,383,256.23 in the same period last year[6] - Cash inflow from operating activities for the current period is CNY 55,864,858.56, compared to CNY 21,915,731.79 in the previous period, indicating a strong increase[24] - The company reported a cash flow from operating activities increase of 154.5% compared to the previous period[24] - Total cash outflow from operating activities amounted to $61.09 million, significantly higher than $25.30 million in the prior period[25] - The ending cash and cash equivalents balance decreased to $11.71 million from $12.00 million, showing a reduction in liquidity[25] Assets and Liabilities - The company's total assets at the end of the reporting period were ¥991,344,116.33, down 1.01% from ¥1,001,408,452.08 at the end of the previous year[6] - Total liabilities amount to CNY 1,556,687,156.97, slightly up from CNY 1,539,819,083.40 in the previous period[19] - The company's long-term borrowings decreased by 100% to ¥0.00 due to the acceleration of repayment following a default[10] - The company has no long-term borrowings in the current period, compared to CNY 132,500,000.00 in the previous period[19] Inventory and Contract Liabilities - The company's inventory increased by 212% to ¥21,068,544.07 due to higher contract performance costs in the EPC business[9] - Contract liabilities rose by 39% to ¥23,150,549.81, reflecting an increase in advance payments for the EPC business[10] - Inventory increased significantly from ¥6,745,655.50 to ¥21,068,544.07, marking an increase of approximately 212.5%[18] Shareholder Information - The total number of ordinary shareholders at the end of the reporting period was 14,125, with the largest shareholder holding 21.84% of the shares[11] - The company has no controlling shareholder following the transfer of shares from the previous major shareholder, which may affect governance and strategic direction[14] Legal and Operational Challenges - The company is facing potential legal actions due to the inability to repay approximately ¥186 million in loans by the deadline[15] - The company has terminated the construction of a 5.0GW high-efficiency battery project, which may impact future production capacity[15] - The company is currently in a restructuring process, with significant uncertainty regarding its future operations and financial stability[14] Other Financial Metrics - The company reported a significant increase in other operating expenses, with a rise of 201,331% to ¥3,504,763.34 due to penalty expenses[10] - Current liabilities rose, with accounts payable increasing from ¥200,835,116.27 to ¥203,125,880.44, an increase of about 1.4%[17] - The company has a short-term loan of ¥15,000,000.00, unchanged from the previous period[17] - The impact of exchange rate changes on cash and cash equivalents was minimal, with a slight decrease of -$0.24 thousand[25] - The first quarter report was not audited, which may affect the reliability of the financial data presented[27]

Financial Performance - The company's net profit attributable to shareholders after deducting non-recurring gains and losses for 2024 was -855.79 million RMB, with operating revenue of 57.85 million RMB, resulting in a net asset of -538.41 million RMB[8]. - The company's operating revenue for 2024 was ¥61,151,347.41, a decrease of 92.71% compared to ¥838,900,167.67 in 2023[22]. - The net profit attributable to shareholders for 2024 was -¥949,512,491.72, representing a decline of 262.42% from -¥261,992,536.94 in 2023[22]. - The cash flow from operating activities for 2024 was -¥9,955,486.63, a drop of 111.68% compared to ¥85,217,837.83 in 2023[22]. - The total assets at the end of 2024 were ¥1,001,408,452.08, down 48.63% from ¥1,949,551,318.93 at the end of 2023[22]. - The net assets attributable to shareholders at the end of 2024 were -¥537,475,479.67, a decrease of 230.44% from ¥412,037,012.05 at the end of 2023[22]. - The basic and diluted earnings per share for 2024 were both -¥3.55, a decline of 258.59% from -¥0.99 in 2023[22]. - The company reported a non-recurring loss of -¥93,718,250.45 in 2024, compared to a gain of ¥14,016,620.68 in 2023[29]. - The company experienced significant uncertainty regarding its ability to continue as a going concern, as indicated by negative net profits for the last three accounting years[22]. Dividend and Capital Management - The company plans to not distribute cash dividends, issue bonus shares, or increase capital using reserves[9]. - The company has not provided any commitments regarding future performance forecasts or plans, emphasizing the need for investors to recognize associated risks[7]. Operational Challenges - The main business revenue is over 90% derived from its wholly-owned subsidiary, JY New Energy, which has faced profitability pressure due to a downward trend in the photovoltaic industry chain prices[7]. - The production line of high-efficiency solar cells at JY New Energy was temporarily suspended on March 14, 2024, and is expected to not resume normal production within three months[8]. - The company is currently facing unresolved issues related to illegal guarantees, which have not been rectified according to the listing rules[8]. - The stock will be subject to "delisting risk warning" and "other risk warning" after the disclosure of the 2024 annual report, with the stock abbreviation changing to "*ST Lingda"[8]. - The company aims to resume production as soon as possible to enhance market competitiveness[7]. - The company has undergone an industry classification change to "C38 Electrical Machinery and Equipment Manufacturing" as of April 2021, emphasizing its focus on photovoltaic business[32]. - The company is currently in a bankruptcy restructuring phase, actively optimizing its asset structure and divesting non-performing assets to enhance asset quality[106]. Internal Control and Governance - The company received a qualified audit report with a significant uncertainty regarding its ability to continue as a going concern from its auditor, Deloitte[8]. - The internal control audit report for 2024 was issued with a negative opinion, indicating serious issues in internal controls[8]. - The company has established a comprehensive internal control system covering major operational activities, but there have been instances of ineffective execution, resulting in a negative opinion from the auditing firm[118]. - The company has a well-structured governance framework, ensuring independence from the controlling shareholder in terms of business, personnel, assets, and finance[119]. - The company is committed to enhancing its internal control management level and will take further measures to rectify identified issues[118]. - The internal control deficiencies primarily exist within subsidiaries, highlighting management challenges in controlling these entities[160]. - The company has established a system for external guarantees, but there have been lapses in following the required approval processes[160]. Environmental and Social Responsibility - Lingda Co., Ltd.'s subsidiary, Jinzai Jiayue New Energy Technology Co., Ltd., was classified as a key pollutant discharge unit by the environmental protection department[170]. - The wastewater treatment system at Jinzai Jiayue achieved a fluoride removal efficiency of 99% and a total nitrogen removal efficiency of 85%[172]. - The company’s air pollution control measures for various processes achieved treatment efficiencies ranging from 90% to 99.9% for different pollutants[173]. - The company invested 40 million yuan in environmental governance and protection facilities, accounting for 2.6% of the total investment[179]. - The company has implemented a third-party environmental monitoring scheme for regular assessments[175]. - There were no administrative penalties related to environmental issues during the reporting period[179]. Management and Strategic Initiatives - The management team includes experienced individuals, with the CEO holding 1,100,000 shares as of the reporting period[121]. - The company is focused on innovation and technology development to drive future growth[126]. - The company plans to maintain its growth trajectory with strategic initiatives and potential acquisitions in the pipeline[124]. - The company is committed to transparency and has disclosed all relevant changes in its executive team[123]. - The company is actively involved in the development of new technologies and products in the energy sector[140]. Restructuring and Legal Issues - The company has been in a pre-restructuring process initiated by creditors, with a decision made by the court on July 31, 2024, due to the company's inability to repay debts[196]. - A joint venture consisting of Zhejiang Zhongling Technology Co., Ltd. and Hefei Weidi Semiconductor Materials Co., Ltd. has been selected as the restructuring investor for the company and its subsidiary[197]. - The company has a pending lawsuit involving a claim of 117 million yuan from Jinzhai Huijin Investment Co., Ltd. related to a loan dispute, with the court ruling already issued[198]. - The company has not yet received formal legal documents regarding the entry into the restructuring process, indicating significant uncertainty[197]. Market Position and Future Outlook - The company is positioned to capitalize on the anticipated growth in the photovoltaic industry during the 14th Five-Year Plan period, as renewable energy's share in the energy structure is expected to increase[105]. - The company is facing operational management risks due to the new challenges and opportunities presented by China's 14th Five-Year Plan, which may affect decision-making efficiency and risk management capabilities[111].

关于聆达集团股份有限公司 2024 年度上期保留意见涉及事项 在本期消除的专项说明 致同会计师事务所（特殊普通合伙） 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 关于聆达集团股份有限公司 2024 年度上期保留意见涉及事项在本期消除的专项说明 致同专字（2025）第 210A009897 号 聆达集团股份有限公司全体股东： 我们接受委托，审计了聆达集团股份有限公司（以下简称"聆达股份"） 2024 年度财务报表，包括 2024 年 12 月 31 日的合并及公司资产负债表，2024 年度的合并及公司利润表、合并及公司现金流量表、合并及公司股东权益变 动表和相关财务报表附注，并于 2025 年 4 月 23 日出具了带有解释性说明的 无保留意见的审计报告（致同审字（2025）第 210A016483 号）。我们的审计 是依据中国注册会计师执业准则进行的。 根据中国证券监督管理委员会《监管规则适用指引——审计类第 1 号》 的 ...

关于聆达集团股份有限公司 我们接受委托，审计了聆达集团股份有限公司（以下简称"聆达股份"） 2024 年度财务报表，包括 2024 年 12 月 31 日的合并及公司资产负债表，2024 年度的合并及公司利润表、合并及公司现金流量表、合并及公司股东权益变 动表和相关财务报表附注，并于 2025 年 4 月 23 日出具了带有解释性说明的 无保留意见的审计报告（致同审字（2025）第 210A016483 号）。我们的审计 是依据中国注册会计师执业准则进行的。 根据中国证券监督管理委员会《公开发行证券的公司信息披露编报规则 第 14 号—非标准审计意见及其涉及事项的处理》及《深圳证券交易所创业 板股票上市规则》的相关要求，我们就本所对聆达股份 2024 年度财务报表 出具带有解释性说明的无保留意见审计报告说明如下： 2024 年度 带有解释性说明的无保留意见审计报告的 专项说明 致同会计师事务所（特殊普通合伙） 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.g ...

聆达集团股份有限公司 营业收入扣除情况表 专项核查报告 致同会计师事务所（特殊普通合伙） 目 录 聆达集团股份有限公司营业收入扣除情况表专项核查报告 聆达集团股份有限公司 2024 年度营业收入扣除情况表及说明 1-2 致同专字（2025）第 210A009893 号 按照《深圳证券交易所创业板股票上市规则》（以下简称"上市规则"） 和《深圳证券交易所创业板上市公司自律监管指南第 1 号——业务办理》 （以下简称"自律监管指南"）的有关规定，编制营业收入扣除情况表，保 证其内容真实、准确、完整，不存在虚假记录、误导性陈述或重大遗漏是聆 达股份管理层的责任，我们的责任是在实施核查工作的基础上对聆达股份管 理层编制的营业收入扣除情况表提出鉴证结论。 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 聆达集团股份有限公司 营业收入扣除情况表专项核查报告 我们接受委托，在审计了聆达集团股份有限公司（以下简称"聆达股 份"）2024 年 ...

关于聆达集团股份有限公司 关联方非经营性资金占用清偿情况 专项审核报告 致同会计师事务所（特殊普通合伙） 目 录 关于聆达集团股份有限公司关联方非经营性资金占用清偿情况专项审核 报告 聆达集团股份有限公司关联方非经营性资金占用清偿情况表 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 关于聆达集团股份有限公司 关联方非经营性资金占用清偿情况专项审核报告 致同专字（2025）第 210A009898 号 聆达集团股份有限公司全体股东： 我们接受委托，对聆达集团股份有限公司（以下简称"聆达股份"）截 至 2025 年 4 月 23 日关联方非经营性资金占用清偿情况进行了核查。提供真实、 合法、完整的核查资料是聆达股份的责任，我们的责任是对聆达股份关联方 非经营性资金占用清偿情况发表核查意见。我们的核查是依据《中国注册会 计师审计准则》进行的，在核查过程中，我们结合聆达股份的实际情况，实 施了包括查阅借款合同和银行收付记录等我们 ...

致同会计师事务所（特殊普通合伙） 聆达集团股份有限公司 二〇二四年度 内部控制审计报告 按照《企业内部控制基本规范》、《企业内部控制应用指引》和《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 性是聆达股份董事会的责任。 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 内部控制审计报告 致同审字（2025）第 210A016479 号 聆达集团股份有限公司全体股东： 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 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， 我们审计了聆达集团股份有限公司（以下简称"聆达股份"）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 2、2024 年 1 月 11 日，聆达股份及全资子公司 ...

关于聆达集团股份有限公司 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 关于聆达集团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 聆达集团股份有限公司 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 3、2023 年 12 月，金寨嘉悦向关联方浙江容硕互联网科技有限公司支付 180 万元，相关款项被关联方占用； 4、金寨嘉悦拟与安徽新旭新能源有限公司签订光伏支架及安装采购合同， 合同总金额 500 万元（尚未正式签订），金寨嘉悦于 2023 年 6 月 12 日向安徽 新旭新能源有限公司付款 380 万元，相关款项被关联方占用； 关于聆达集团股份有限公司 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 210A009895 号 聆达集团股份有限公司全体股东： 我们接受聆达集团股份有限公 ...