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 | | 资金占用方名称 | 占用方与上市公 | 上市公司核算 | 2024年期初占 | 2024年度占用累计 | 2024年度占用 | 2024年度偿 | 2024年期末 | 占用形成原 | | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | 非经营性资金占用 | | 司的关联关系 | 的会计科目 | 用资金余额 | 发生金额（不含 | 资金的利息(如 | 还累计发生 | 占用资金余 | 因 | 占用性质 | | | | | | | 利息） | 有) | 金额 | 额 | | | | 控股股东、实际控制 人及其附属企业 | | | | | | | | | | 非经营性占用 | | | | | | | | | | | | 非经营性占用 | | 小计 | - | - | - | | | | | | - | - | | 前控股股东、实际控 制人及其附属企业 | | | | | | | | | | 非经营性占用 | | | | | | | | | | | | 非经营性 ...

关于会计政策变更的公告 特别提示： 新开普电子股份有限公司（以下简称"公司"）根据中华人民共和国财政部（以 下简称"财政部"）的相关规定对公司会计政策进行变更，本次会计政策变更是公 司根据法律法规和国家统一的会计制度的要求进行的变更，无需提交公司董事会 和股东大会审议，不会对公司财务状况、经营成果和现金流量产生重大影响，现 将有关事项公告如下： 一、本次会计政策变更概述 （一）变更原因及时间 证券代码：300248 证券简称：新开普 公告编号：2025-016 新开普电子股份有限公司 关于会计政策变更的公告 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。 （三）变更后采取的会计政策 本次会计政策变更后，公司将按照财政部颁布的《企业数据资源相关会计处 理暂行规定》《企业会计准则解释第 17 号》《企业会计准则解释第 18 号》执行。 除上述变更外，其余未变更部分仍执行财政部前期颁布的《企业会计准则—基本 准则》和各项具体会计准则、企业会计准则应用指南、企业会计准则解释公告以 及其他相关规定执行。 2023 年 8 月，财政部发布《企业数据资源相关会计处理暂行规定 ...

新开普电子股份有限公司 非经营性资金占用及其他关联资金往来 情况的专项报告 信会师报字[2025]第 ZG11694 号 新开普电子股份有限公司 非经营性资金占用及其他关联资金往来情况的专项报告 | | 目 | 录 | 页 | 次 | | --- | --- | --- | --- | --- | | 一、 | 非经营性资金占用及其他关联资金往来情况的专项报告 | | | 1-2 | | 二、 | 附件 | | | 1-2 | 贵公司管理层根据中国证券监督管理委员会《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》（证监会公告 〔2022〕26 号）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》的相关规定编制了后附的 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（以下简称"汇总表"）。 编制汇总表并确保其真实、准确、完整是贵公司管理层的责任。 我们将汇总表所载信息与我们审计贵公司2024 年度财务报表时所审 核的会计资料及已审计财务报表中披露的相关内容进行了核对，没有 发现在重大方面存在不一致的情况。 关于新开普电子股份有限公司 非经营性资金占用及 ...

2024年度募集资金存放与实际使用情况的专项报告 证券代码：300248 证券简称：新开普 公告编号：2025-011 新开普电子股份有限公司 2024 年度募集资金存放与实际使用情况的专项报告 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。 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 2 号——上市公 司募集资金管理和使用的监管要求》（2022 年修订）和深圳证券交易所颁布的 《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》 《深圳证券交易所上市公司自律监管指南第 2 号——公告格式》等有关规定，新 开普电子股份有限公司（以下简称"公司"）董事会编制了截止 2024 年 12 月 31 日募集资金存放与实际使用情况的专项报告。 一、募集资金基本情况 （一）实际募集资金金额和资金到账时间 经中国证券监督管理委员会《关于核准新开普电子股份有限公司非公开发行 股票的批复》证监许可【2016】1324 号文核准，公司以非公开发行的方式发行 13,000,000 股人民币普通股（A 股），发行价格为 25.00 元/股，募集资金总额 ...

关于使用部分闲置自有资金进行现金管理的公告 证券代码：300248 证券简称：新开普 公告编号：2025-020 新开普电子股份有限公司 关于使用部分闲置自有资金进行现金管理的公告 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。 新开普电子股份有限公司（以下简称"公司"）为提高资金使用效率，合理利 用闲置自有资金，增加公司收益，经公司第六届董事会第十七次会议审议通过， 公司（含公司全资子公司、控股子公司）拟使用不超过人民币50,000万元的部分 闲置自有资金适时进行现金管理，期限自公司股东大会审议通过之日起12个月内 有效，在授权额度内滚动使用，在额度范围内公司董事会授权公司管理层行使该 项投资决策并签署相关合同文件。同意截至前次股东大会授权有效期末未到期的 现金管理产品到期赎回。以上议案尚需提交股东大会审议。详细情况公告如下： 一、本次使用部分闲置自有资金进行现金管理的基本情况 （一）投资目的及投资金额 为提高资金使用效率，合理利用部分闲置自有资金，在不影响公司正常经营 的情况下，根据相关法律法规的规定，结合公司实际经营情况，公司（含公司全 资子公司、控股子 ...

南京证券股份有限公司 关于新开普电子股份有限公司 2024 年度募集资金存放与实际使用情况的专项核查报告 南京证券股份有限公司（以下简称"南京证券"或"保荐机构"）作为新开 普电子股份有限公司（以下简称"新开普"或"公司"）2015 年度非公开发行 股票的保荐机构，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 2 号—上市公司募集资金管理和使用的监管要求》和深圳证券交易所颁布的《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、 法规和规范性文件的相关规定，对新开普 2015 年度非公开发行股票募集资金 2024 年度存放与实际使用情况进行了核查，核查情况如下： | 智慧教育研发产业基地项目 | 14,800.46 | | --- | --- | | 永久补充流动资金 | 12,000.00 | | 加：利息收入扣除手续费净额 | 3,790.54 | | 3、募集资金专用账户期末余额 | 901.24 | 注：上表内数字合计数据存在尾差的，均为四舍五入导致。 公司以前年度合计已使用募集资金27,397.28万元，以前年度合计收到的银 行存款利息和理财产品收益扣除银行手续 ...

新开普电子股份有限公司 关于拟续聘会计师事务所的公告 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。 关于拟续聘会计师事务所的公告 证券代码：300248 证券简称：新开普 公告编号：2025-018 特别提示： 1、2024 年度审计意见类型为标准的无保留意见。 2、本次不涉及变更会计师事务所。 3、董事会、审计委员会对拟续聘会计师事务所不存在异议。 4、本次续聘会计师事务所符合财政部、国务院国资委、证监会印发的《国 有企业、上市公司选聘会计师事务所管理办法》（财会〔2023〕4 号）的规定。 一、拟续聘会计师事务所的基本情况 （一）机构信息 1、基本信息 立信会计师事务所（特殊普通合伙）（以下简称"立信"）由我国会计泰斗潘 序伦博士于 1927 年在上海创建，1986 年复办，2010 年成为全国首家完成改制的 特殊普通合伙制会计师事务所，注册地址为上海市，首席合伙人为朱建弟先生。 立信是国际会计网络 BDO 的成员所，长期从事证券服务业务，新证券法实施前 具有证券、期货业务许可证，具有 H 股审计资格，并已向美国公众公司会计监 督委员会（PCAOB）注册 ...

新开普电子股份有限公司 关于 2024 年度计提资产减值准备及资产核销的公告 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。 新开普电子股份有限公司（以下简称"公司"或"新开普"）于 2025 年 4 月 22 日召开了第六届董事会第十七次会议及第六届监事会第十二次会议，会议分别审 议通过了《关于 2024 年度计提资产减值准备及资产核销的议案》。现将本次计 提资产减值准备及资产核销的具体情况公告如下： 关于2024年度计提资产减值准备及资产核销的公告 证券代码：300248 证券简称：新开普 公告编号：2025-012 一、计提资产减值准备情况 （一）计提资产减值准备的原因 为真实反映公司财务状况和资产价值，2024 年末公司对各类资产进行了清 查，并进行分析和评估，经资产减值测试，公司认为部分资产存在一定的减值迹 象，基于谨慎性原则，公司对可能发生资产减值的资产进行计提减值准备。 （二）计提资产减值准备金额明细表 单位：元 | 项目 | 本期发生额 | | | --- | --- | --- | | 坏账准备 | | 15,949,356.17 | | 长 ...

Financial Performance - The company's operating revenue for 2024 is CNY 984,199,544.70, a decrease of 7.27% compared to CNY 1,061,398,529.17 in 2023[26]. - The net profit attributable to shareholders for 2024 is CNY 110,209,601.77, reflecting a growth of 2.51% from CNY 107,512,869.92 in the previous year[26]. - The net profit after deducting non-recurring gains and losses is CNY 105,200,587.95, which is an increase of 3.97% compared to CNY 101,184,948.81 in 2023[26]. - The net cash flow from operating activities for 2024 is CNY 271,924,673.30, showing a significant increase of 126.64% from CNY 119,980,479.60 in 2023[26]. - The total assets at the end of 2024 amount to CNY 2,764,414,053.96, a slight increase of 0.29% from CNY 2,756,479,113.43 at the end of 2023[26]. - The net assets attributable to shareholders at the end of 2024 are CNY 2,164,751,154.41, which is a 3.00% increase from CNY 2,101,685,450.24 in 2023[26]. - The basic earnings per share for 2024 is CNY 0.2314, up by 2.53% from CNY 0.2257 in 2023[26]. - The weighted average return on equity for 2024 is 5.11%, an increase of 0.31% from 4.80% in 2023[26]. - The company reported a quarterly revenue of CNY 414,651,575.76 in Q4 2024, which is the highest among the quarters[28]. - The net profit attributable to shareholders in Q4 2024 is CNY 99,833,977.54, marking a significant recovery from previous quarters[28]. Cash Flow and Investment - Net cash flow from operating activities increased by 126.64% year-on-year, primarily due to reduced cash payments for goods and services, employee compensation, and other operating-related cash payments[117]. - Net cash flow from investment activities decreased by 55.22% year-on-year, attributed to higher investment purchases compared to maturity recoveries during the reporting period[117]. - Net cash flow from financing activities declined by 318.05% year-on-year, mainly due to a decrease in net borrowings compared to the same period last year[117]. - Total cash inflow from operating activities was approximately ¥1.1 billion, while cash outflow was about ¥823 million, resulting in a net cash flow of approximately ¥272 million[116]. - Cash and cash equivalents decreased by 23.70% year-on-year, with a net decrease of approximately ¥41 million[116]. - The company's monetary funds decreased from 15.47% to 13.74% of total assets, reflecting a 1.73% reduction[120]. - Inventory decreased from 8.61% to 5.83% of total assets, a decline of 2.78%, due to improved inventory management and project delivery efficiency[120]. - Long-term equity investments decreased by 0.37% of total assets, primarily due to impairment provisions for equity investments in associated companies[121]. - The company reported a significant reduction in investment activities, with total investment amounting to zero in the current period compared to ¥10 million in the previous year, marking a 100% decrease[127]. Market Position and Industry Insights - The company has a market share exceeding 40% in the smart campus industry, with a strong presence in over 1,000 universities including Tsinghua University and Peking University[43]. - The total education expenditure in China for 2023 was ¥64,595.04 billion, reflecting a growth of 5.33% year-on-year[40]. - The government aims to increase equipment investment in various sectors by over 25% by 2027 compared to 2023 levels[38]. - The company focuses on smart campus solutions, integrating hardware, software, and cloud services to enhance digital transformation in educational institutions[42]. - The company has identified significant market potential in K12 and vocational education sectors, where many clients' card systems are still limited to cafeteria transactions, indicating room for expansion[48]. Research and Development - R&D investment totaled 185.92 million yuan, accounting for 18.89% of operating revenue[73]. - The company established an AI research institute in Shanghai in 2024, led by a PhD from Oxford University, to enhance its AI capabilities[70]. - The company is developing a smart agricultural management system that integrates IoT and AI to optimize agricultural practices and reduce resource waste[103]. - The company is focusing on integrating various technologies such as AI, big data, and IoT to improve operational management and reduce costs[104]. - The company is developing six intelligent teaching tools, including AI-driven training systems, to support practical training in cutting-edge technologies[146]. Governance and Management - The company has established a robust governance framework, including independent shareholder meetings and board structures[159]. - The company has a dedicated financial department with independent accounting systems and financial management practices, allowing for independent financial decision-making[168]. - The company actively engages with stakeholders, including creditors, employees, and suppliers, to promote sustainable development[163]. - The company has a structured process for determining the remuneration of its executives based on their roles and responsibilities[187]. - The company maintains complete independence from its controlling shareholder in terms of business, personnel, assets, organization, and finance, ensuring autonomous operational capabilities[167]. Product Development and Innovation - The company has developed the "Code Card Face School Pass" system, integrating IoT and AI technologies for identity verification, payment, and access management, enhancing user experience with efficient and secure services[44]. - The company offers a comprehensive range of products under the "School Pass" system, including management platforms and various application systems for consumption, attendance, and visitor management[45]. - The company has launched AI-driven educational products, including intelligent Q&A and decision support systems, to assist in various management areas such as student behavior monitoring and academic performance[52]. - The company has developed advanced training equipment, including VR numerical control and welding simulation machines, to meet the growing demand from higher education and vocational institutions[55]. - The company is developing a data asset management and service platform with an investment of approximately ¥4,155,639.3, aimed at addressing issues like data silos and low data quality[112]. Strategic Outlook - The company has set a future outlook with a revenue guidance of $5 billion for the upcoming fiscal year, indicating a growth target of 20%[181]. - New product launches are expected to contribute an additional $300 million in revenue, with a focus on innovative technology solutions[182]. - The company plans to expand its market presence in Southeast Asia, targeting a 10% market share by the end of 2024[183]. - A strategic acquisition is in progress, which is anticipated to enhance the company's technological capabilities and increase market competitiveness[184]. - The company aims to improve operational efficiency, targeting a 15% reduction in costs over the next two years[181].

Financial Performance - The company's revenue for Q1 2025 was ¥137,992,836.95, a decrease of 16.13% compared to ¥164,539,930.29 in the same period last year[5]. - The net loss attributable to shareholders was ¥34,372,496.27, representing a 51.40% increase from a loss of ¥22,703,837.36 in the previous year[5]. - Basic and diluted earnings per share were both -¥0.0722, a decline of 51.36% from -¥0.0477 in the previous year[5]. - Total operating revenue for the current period was ¥137,992,836.95, a decrease of 16.1% compared to ¥164,539,930.29 in the previous period[21]. - Net loss for the current period was ¥38,327,652.75, compared to a net loss of ¥27,013,772.06 in the previous period, indicating a worsening of 42.5%[22]. - Basic and diluted earnings per share were both -0.0722, compared to -0.0477 in the previous period[23]. Cash Flow and Liquidity - The net cash flow from operating activities was -¥68,478,381.10, an improvement of 22.05% compared to -¥87,844,444.69 in the same period last year[5]. - The net cash flow from investing activities improved by 89.21%, amounting to -¥11,206,224.61 compared to -¥103,863,355.03 in the previous year[12]. - The net cash flow from financing activities was ¥7,084,991.78, a 147.48% increase from -¥14,922,591.59 in the same period last year, attributed to a reduction in bank loans[12]. - The company's cash and cash equivalents decreased from ¥379,905,337.91 to ¥293,129,081.88, a decline of approximately 22.8%[18]. - Operating cash inflow for the current period was $194,610,748.70, an increase of 19.7% from $162,560,400.87 in the previous period[25]. - Net cash outflow from operating activities was -$68,478,381.10, improving from -$87,844,444.69 in the previous period[25]. - Cash inflow from investment activities totaled $280,136,332.50, significantly up from $130,262,938.36 in the prior period[26]. - Net cash inflow from financing activities was $7,084,991.78, recovering from a net outflow of -$14,922,591.59 in the previous period[26]. - The ending cash and cash equivalents balance was $267,540,829.84, compared to $174,609,303.48 in the previous period, reflecting a significant increase[26]. Assets and Liabilities - Total assets at the end of the reporting period were ¥2,711,891,328.36, down 1.90% from ¥2,764,414,053.96 at the end of the previous year[5]. - Non-current assets totaled ¥1,280,466,818.75, down from ¥1,380,930,180.42, a decrease of 7.3%[19]. - Total liabilities decreased to ¥427,432,545.82 from ¥441,627,618.67, a reduction of 3.2%[20]. - The total equity attributable to shareholders decreased to ¥2,130,378,658.14 from ¥2,164,751,154.41, a decline of 1.6%[20]. Shareholder Information - The total number of common shareholders at the end of the reporting period is 62,860[13]. - The largest shareholder, Yang Weiguo, holds 15.45% of shares, totaling 73,618,678 shares[13]. - The company has no preferred shareholders as of the reporting period[14]. - The total number of restricted shares remains at 67,194,034, with no changes during the period[15][16]. - The company has a significant portion of shares pledged, with 6,420,000 shares pledged by Huamoyang[13]. Other Financial Metrics - The company reported a significant increase in other current assets by 75.38%, rising to ¥140,477,318.41 due to the acquisition of new subsidiaries[9]. - The company reported a significant increase in other income, which rose by 8,072.58% to ¥960,746.97, primarily due to compensation received from suppliers for product quality issues[10]. - Research and development expenses were ¥37,314,615.10, slightly down from ¥37,831,267.42, showing a focus on maintaining R&D investment despite financial pressures[21]. - The company reported a decrease in accounts payable to ¥191,074,107.24 from ¥152,473,297.97, reflecting improved payment cycles[19]. - The company's cash flow statement indicates a need for improved cash management strategies moving forward[24]. Inventory and Receivables - Accounts receivable decreased slightly from ¥660,219,034.75 to ¥643,381,558.97, a reduction of about 2.5%[18]. - Inventory increased from ¥161,090,750.12 to ¥173,732,637.22, reflecting an increase of approximately 7.5%[18]. - The total current assets increased from ¥1,383,483,873.54 to ¥1,431,424,509.61, an increase of about 3.5%[18]. Audit Status - The company’s first quarter report was not audited[27].