深圳市方直科技股份有限公司 控股股东及其他关联方资金占用情况的 专项说明 北 京 德 皓 国 际 会 计 师 事 务 所 (特殊普通合伙 ) BeijingDehaoInternationalCertifiedPublicAccountants(LimitedLiabilityPartnership) 德皓核字[2025]00000784 深圳市方直科技股份有限公司 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） 目录 页次 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]00000784 一、 控股股东及其他关联方资金占用情况的专项 说明 1-2 二、 深圳市方直科技股份有限公司 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 3-4 深圳市方直科技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》审计了深圳市 方直科技股份有限公司（以下简称方直科技）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 ...

Beijing Dehao International Certified Public Accountants (Limited Liability Partnership) 深圳市方直科技股份有限公司 深圳市方直科技股份有限公司 内部控制审计报告 德皓内字[2025]00000075 北 京 德 皓 国 际 会 计 师 事 务 所 (特殊普通合伙 ) 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 内 部 控 制 审 计 报 告 德皓内字[2025]00000075 深圳市方直科技股份有限公司全体股东： 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，我们审计了深圳市方直科技股份有限公司（以下简称方直科 技）2024 年 12 月 31 日的财务报告内部控制的有效性。 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 内部控制具有固有局限性，存在不能防止和发现错报的可能性。 此外，由于情况的变化可能 ...

深圳市方直科技股份有限公司 审计报告 德皓审字[2025]00001035 号 北 京 德 皓 国 际 会 计 师 事 务 所 (特 殊 普 通 合 伙 ) Beijing Dehao International Certified PublicAccountants(Limited Liability Partnership) 深圳市方直科技股份有限公司 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 | | 1-5 | | | 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 | ...

深圳市方直科技股份有限公司 2024 年度独立董事述职报告 （王翔宇） 二、 2024 年度履职概况 （一）出席董事会及股东大会情况 2024 年度，公司共召开 8 次董事会和 2 次股东大会，本人出席董事会会议、列席股 东大会的情况如下： | 独立董事 | 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 | | --- | --- | --- | --- | --- | --- | | 姓名 | 报告期内董事会召开次数 | | | 8 | 亲自出席会议 | | 王翔宇 | 8 | 8 | 0 | 0 | 否 | | --- | --- | --- | --- | --- | --- | | | 报告期内股东大会召开次数 | | | | 2 | | 独立董事 | 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 | | 姓名 | | | | | 亲自出席会议 | | 王翔宇 | 2 | 1 | 0 | 1 | 否 | 本人按时出席公司董事会，在董事会上本人认真阅读议案，与公司经营管理层保持了 充分沟通，也提出了一些合理化建议，并以谨慎的态度行使 ...

深圳市方直科技股份有限公司 2024 年度独立董事述职报告 （傅冠强） 本人作为深圳市方直科技股份有限公司（下称"公司"）的独立董事，在任职期间严格 按照《中华人民共和国公司法》、《上市公司治理准则》、《上市公司独立董事管理办法》等 法律、法规、规范性文件以及《公司章程》、《独立董事制度》的规定，认真、勤勉、谨慎 履行职责，积极出席相关会议，对各项议案进行认真审议，对公司重大事项发表了独立意 见，充分发挥了独立董事及各董事会专门委员会委员的作用，维护公司股东尤其是中小股 东的合法权益。现就本人 2024 年度履行独立董事职责情况汇报如下： | | 报告期内董事会召开次数 | | | 8 | | | --- | --- | --- | --- | --- | --- | | 独立董事 | 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 | | 姓名 | | | | | 亲自出席会议 | | 傅冠强 | 8 | 8 | 0 | 0 | 否 | | --- | --- | --- | --- | --- | --- | | | 报告期内股东大会召开次数 | | | | 2 | | ...

深圳市方直科技股份有限公司 2024 年度独立董事述职报告 （杨 茹） 本人作为深圳市方直科技股份有限公司（下称"公司"）的独立董事，在任职期间严格 按照《中华人民共和国公司法》、《上市公司治理准则》、《上市公司独立董事管理办法》等 法律、法规、规范性文件以及《公司章程》、《独立董事制度》的规定，认真、勤勉、谨慎 履行职责，积极出席相关会议，对各项议案进行认真审议，对公司重大事项发表了独立意 见，充分发挥了独立董事及各董事会专门委员会委员的作用，维护公司股东尤其是中小股 东的合法权益。现就本人 2024 年度履行独立董事职责情况汇报如下： 一、 基本情况 本人杨茹，汉族，1984 年生，中国国籍，无境外永久居留权。2009 年毕业于西南政 法大学民商法学专业，硕士学位。2009 年 7 月至 2013 年 6 月任国浩律师（深圳）事务所 律师助理、律师，2013 年 9 月至 2019 年 1 月期间历任北京金杜（成都）律师事务所、北 京市金杜（深圳）律师事务所律师。2019 年 2 月至今任北京市金杜（深圳）律师事务所 合伙人。现任公司独立董事。 报告期内，本人任职符合《上市公司独立董事管理办法》第六条规定 ...

深圳市方直科技股份有限公司 董事会关于独立董事独立性自查情况的专项意见 根据《上市公司独立董事管理办法》、《深圳证券交易所股票上市规则》、 《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》 等要求，深圳市方直科技股份有限公司(以下简称"公司")董事会就公司在任独立 董事傅冠强先生、杨茹女士、王翔宇先生的独立性情况进行评估并出具如下专 项意见： 经核查独立董事傅冠强先生、杨茹女士、王翔宇先生的任职经历以及签署 的相关自查报告，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 公司主要股东单位担任任何职务，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，不存在影响独立董事独立性的情况， 符合《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》中对独立董事独立性的相关要求。 深圳市方直科技股份有限公司 董事会 2025 年 4 月 23 日 ...

Financial Performance - The company's operating revenue for 2024 was ¥92,147,310.26, a decrease of 9.43% compared to ¥101,740,261.40 in 2023[20] - The net profit attributable to shareholders for 2024 was ¥17,374,141.64, down 45.50% from ¥31,878,735.45 in the previous year[20] - The net profit after deducting non-recurring gains and losses was ¥10,901,543.31, reflecting a decline of 50.73% from ¥22,126,137.52 in 2023[20] - The net cash flow from operating activities decreased by 44.20% to ¥21,462,203.16 from ¥38,464,587.62 in the previous year[20] - Basic earnings per share for 2024 were ¥0.07, a decrease of 46.15% compared to ¥0.13 in 2023[20] - The total assets at the end of 2024 were ¥723,296,826.82, a slight decrease of 0.02% from ¥723,448,125.72 at the end of 2023[20] - The net assets attributable to shareholders decreased by 0.64% to ¥703,681,294.32 from ¥708,198,717.17 in the previous year[20] - The weighted average return on net assets for 2024 was 2.48%, down from 4.59% in 2023, indicating a decline in profitability[20] - The total non-operating income for 2024 was ¥6,472,598.33, compared to ¥9,752,597.93 in 2023, indicating a decline of approximately 33.5%[26] Strategic Initiatives - The company plans to distribute a cash dividend of ¥0.45 per 10 shares, totaling approximately ¥112,828.00 based on the adjusted share count[3] - The company has outlined its future development strategy and 2025 operational plan, emphasizing the need for risk awareness among investors[3] - The company aims to leverage AI, cloud computing, and big data to enhance its digital education products, focusing on K12 and vocational education[32] - The company is positioned as a leading provider of intelligent education services, emphasizing the integration of AI and digitalization in its offerings[33] - The company is committed to improving teaching quality and learning efficiency through advanced digital resources and integrated solutions for schools[35] - The company is committed to enhancing educational quality and student learning capabilities through digital technology, focusing on the digital transformation of education in China[36] - The company has developed a digital publishing solution that has been successfully implemented in major cities, enhancing its market presence[34] Product Development and Innovation - The company completed product strategy adjustments in response to new policies, aiming to upgrade traditional subscription services to digital network services, with a focus on personalized application development[37] - The company expanded its digital subscription services and established new channel partnerships, enhancing market penetration and optimizing marketing team management to improve profitability[38] - The company launched its own brand of educational smart hardware products, including a parent-child learning tablet integrated with the DeepSeek AI learning system, promoting personalized education[40] - The company developed an AI-integrated education all-in-one machine, providing comprehensive intelligent upgrade services for educational scenarios, enhancing local deployment and security[42] - The company achieved significant breakthroughs in the smart education sector through strategic execution and organizational capability enhancement in 2024[118] Market Trends and Opportunities - The education industry is experiencing a digital transformation, with significant policy support for AI integration and digital education platforms in 2024[30] - The digital education product market is expanding, particularly in lower-tier cities, as demand for quality educational resources continues to grow[58] - The government is increasing support for vocational education and training bases, which will further drive the company's AI business development in this sector[61] Research and Development - The company is committed to increasing R&D investment and enhancing its independent research capabilities to drive technological innovation[62] - The number of R&D personnel increased to 65 in 2024, up 10.17% from 59 in 2023, with a proportion of 53.72% of total staff[97] - R&D investment amounted to ¥21,181,319.69 in 2024, representing 22.99% of operating revenue, an increase from 18.60% in 2023[97] - The company is focused on accelerating the research and development of next-generation smart education products, emphasizing the creation of integrated solutions with independent intellectual property rights[128] Governance and Compliance - The company has established a governance structure that includes a board of directors, supervisory board, and management team, ensuring clear responsibilities and checks and balances[150] - The board consists of 7 members, including 3 independent directors, complying with legal and regulatory requirements[153] - The company emphasizes the importance of information disclosure and investor relations management, adhering to relevant regulations and ensuring timely and accurate information dissemination[156] - The company has implemented a strict investor relations management policy to ensure compliance with relevant regulations[159] - The company’s governance structure aligns with legal and regulatory requirements, showing no significant discrepancies[160] Talent Management - The company has maintained a high retention rate of key personnel, significantly above industry levels, supporting sustainable organizational resilience[66] - The company plans to enhance talent acquisition and retention mechanisms through equity incentives and performance rewards[145] - The company aims to optimize its organizational structure to improve team collaboration efficiency and reduce talent turnover risks[145] - The company will deepen its talent strategy to support business development by optimizing organizational structure and incentive mechanisms[120] Financial Management - The total operating costs decreased by 34.32% to ¥15,816,449.86 from ¥24,082,232.44 in the previous year[90] - Sales expenses increased by 26.31% year-on-year to RMB 33,221,091.64, while management expenses rose by 12.78% to RMB 12,746,343.24[94] - Financial expenses decreased by 43.57% year-on-year, amounting to RMB -3,924,656.92, primarily due to changes in deposit amounts and interest rates[94] Future Outlook - For 2025, the company plans to leverage technology to empower digital education, accelerate content digitization, and expand its market presence through regional marketing strategies[130] - The company intends to launch AI consumer electronics products designed for children by 2025, focusing on emotional support, psychological guidance, and personalized learning experiences[133] - The company will enhance its digital education product ecosystem through innovations in technology, models, and mechanisms, utilizing AI, big data, and cloud computing[134]

Revenue and Profit - The company's revenue for Q1 2025 was ¥23,512,339.31, a decrease of 21.52% compared to ¥29,958,096.69 in the same period last year[5] - Net profit attributable to shareholders was ¥6,545,543.33, down 33.01% from ¥9,770,450.57 year-on-year[5] - The company's basic earnings per share decreased by 25.00% to ¥0.03 from ¥0.04 in the previous year[5] - Net profit for the current period is ¥6,549,906.94, down from ¥9,770,450.57 in the previous period, representing a decline of approximately 33.5%[24] - The total comprehensive income for the current period is ¥6,549,906.94, compared to ¥9,804,809.77 in the previous period[24] Cash Flow - The net cash flow from operating activities increased by 78.54% to ¥6,833,849.31, compared to ¥3,827,616.94 in the previous year[5] - Cash received from sales of goods and services increased to ¥24,718,129.21 from ¥20,683,237.14 in the previous period[26] - The total cash outflow from operating activities was 18,752,726.18, compared to 22,256,104.89 in the previous period, indicating improved cash management[27] - The company received tax refunds amounting to 127,217.76, contributing to cash inflows from operating activities[27] - The ending balance of cash and cash equivalents was 117,524,845.92, down from 217,216,645.62, showing a decrease in liquidity[28] Assets and Liabilities - The total assets at the end of the reporting period were ¥732,796,582.54, reflecting a 1.31% increase from ¥723,296,826.82 at the end of the previous year[5] - Total liabilities increased to ¥22,340,230.25 from ¥19,667,517.46, indicating a growth of approximately 13.5%[20] - The total current assets as of March 31, 2025, were RMB 602,691,471.43, compared to RMB 591,376,211.82 at the beginning of the period, showing an increase of approximately 1.9%[19] - The company's cash and cash equivalents decreased to RMB 117,524,845.92 from RMB 164,243,769.13, reflecting a decline of approximately 28.4%[18] Investments and Subsidiaries - The company has decided to establish a new subsidiary, Shenzhen Fangzhi Education Technology Co., Ltd., with a registered capital of RMB 25 million, where Fangzhi Technology will contribute RMB 18.75 million, accounting for 75% of the capital[15] - The company plans to optimize resource allocation and reduce management costs by dissolving the subsidiary Shenzhen Fangzhi Education Technology Co., Ltd., which will not significantly impact overall business development[16] - The company reported a financial income of ¥488,348.28, down from ¥1,461,177.60 in the previous period[23] - The company’s investment loss was reported at ¥364,080.25, a significant improvement from a loss of ¥1,553,147.35 in the previous period[23] Shareholder Information - The number of ordinary shareholders at the end of the reporting period was 27,379, with the top three shareholders holding a combined 37.15% of shares[10] - The company reported a total of 48,614,622 shares under lock-up agreements, with no new shares added during the period[14] Operational Performance - Total operating revenue for the current period is ¥23,512,339.31, a decrease from ¥29,958,096.69 in the previous period[22] - Total operating costs decreased to ¥15,674,098.12 from ¥17,721,544.57, with operating costs specifically dropping from ¥4,739,412.57 to ¥3,429,383.67[23] - The weighted average return on equity decreased to 0.93%, down 0.45% from 1.38% in the previous year[5] - The company plans to continue focusing on cash flow management and optimizing its investment strategies in the upcoming quarters[9] Inventory and Receivables - Inventory increased by 224.05% to ¥279.30, primarily due to increased procurement for integrated project demands[9] - Accounts receivable increased to RMB 33,435,332.88 from RMB 32,429,273.64, representing a growth of about 3.1%[19] - Inventory rose significantly to RMB 4,039,595.26 from RMB 1,246,637.06, indicating an increase of approximately 224.5%[19] Financial Reporting - The first quarter report was not audited, which may affect the reliability of the financial data presented[29]

证券代码：300235 证券简称：方直科技 公告编号：2025-004 深圳市方直科技股份有限公司 关于公司及全资子公司2025年第一季度取得商标注册证、 计算机软件著作权登记证书及作品登记证书的公告 特此公告。 深圳市方直科技股份有限公司 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。 深圳市方直科技股份有限公司（以下简称"公司"或"方直科技"）及公司全资子 公司深圳市木愚科技有限公司（以下简称"木愚科技"）在 2025 年第一季度取得由 国家知识产权局颁发的 3 项"商标注册证"以及由国家版权局颁发的 3 项"计算机 软件著作权登记证书"、2 项"作品登记证书"。具体情况如下： 董事会 | 序号 | 证书号 | 商标图形 | 注册人 | 申请类别 | 有效期 | 种类适用范围 | | --- | --- | --- | --- | --- | --- | --- | | 1 | 72772831 | | 方直科技 | 第 9 类 | 2035.01.20 | 教学仪器和设备；实验室机器人；教学机器人；电子 字典；已录制的计算机游戏软件；可下载的儿童丛 书； ...