北京掌趣科技股份有限公司 （截至 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 大华内字[2025]0011000048 号 大 华 会 计 师 事 务 所 (特 殊 普 通 合 伙 ) Da Hua Certified Public Accountants（Special General Partnership） 北京掌趣科技股份有限公司 内部控制审计报告 内 部 控 制 审 计 报 告 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导致内部控制变得不恰当，或对控制政策 和程序遵循的程度降低，根据内部控制审计结果推测未来内部控制的 有效性具有一定风险。 大华会计师事务所（特殊普通合伙） 北京市海淀区西四环中路 16 号院 7 号楼 12 层 [100039] 电话：86 (10) 5835 0011 传真：86 (10) 5835 0006 www.dahua-cpa.com 大华内字[2025] 0011000048 号 北京掌趣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 ...

深圳市他山企业管理咨询有限公司 关于北京掌趣科技股份有限公司 2022 年限制性股票激励计划 回购注销部分限制性股票事项的 独立财务顾问报告 二〇二五年四月 | 释 义 3 | | --- | | 声 明 4 | | 一、本激励计划已履行的审批程序 5 | | 二、本次回购注销限制性股票的情况 7 | | 三、独立财务顾问意见 8 | | 四、备查文件及备查地点 9 | 深圳市他山企业管理咨询有限公司 独立财务顾问报告 释 义 在本报告中，除非上下文文意另有所指，下列词语具有如下含义： | 掌趣科技、上市公司、公司 | 指 | 北京掌趣科技股份有限公司（证券简称：掌趣科技；证 | | --- | --- | --- | | | | 券代码：300315） | | 股权激励计划、限制性股票 | 指 | 北京掌趣科技股份有限公司 2022 年限制性股票激励计 | | 激励计划、本激励计划 | 划 | | | 《股权激励计划（草案）》、 | 指 | 《北京掌趣科技股份有限公司 2022 年限制性股票激励 | | 本激励计划草案 | | 计划（草案）》 | | 独立财务顾问报告、本报告 | 指 | 《深圳市他山企业管 ...

北京掌趣科技股份有限公司 审计报告 大华审字[2025]0011003713 号 大华会计师事务所(特殊普通合伙) Da Hua Certified Public Accountants（Special General Partnership） 北京掌趣科技股份有限公司 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 | | 1-6 | | 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 | | 1-100 | 大华会计师事务所（特殊普通合伙） 北京市海淀区西四环中路 16 号院 7 号楼 12 层 [ ...

掌趣科技（300315）公告，2025年第一季度营收为1.62亿元，同比下降36.62%；净利润为2786.11万 元，同比下降50.04%。 ...

Financial Performance - The company's operating revenue for 2024 was ¥818,734,236.76, a decrease of 16.61% compared to ¥981,768,022.71 in 2023[17]. - The net profit attributable to shareholders for 2024 was ¥110,891,006.55, down 40.68% from ¥186,928,517.38 in 2023[17]. - The net profit after deducting non-recurring gains and losses was ¥70,713,363.97, a decline of 44.82% from ¥128,147,901.62 in 2023[17]. - The company's revenue for the reporting period was 819 million, representing a year-on-year decline of 16.61% due to the impact of game product development and testing schedules[36]. - The net profit attributable to shareholders was 111 million, down 40.68% compared to the previous year, primarily due to revenue decline and asset impairment provisions[36]. - The company's total revenue for the current period is ¥818,734,236.76, representing a decrease of 16.61% compared to ¥981,768,022.71 in the same period last year[44]. - Revenue from mobile games is ¥759,981,634.38, accounting for 92.83% of total revenue, down 17.24% from ¥918,339,431.20[46]. - The company's total revenue for the information services sector was ¥818,734,236.76, with a year-on-year decrease of 16.61%[57]. Cash Flow and Assets - The net cash flow from operating activities increased by 69.92% to ¥92,232,538.75, compared to ¥54,280,270.61 in 2023[17]. - The total assets at the end of 2024 were ¥5,317,726,590.27, reflecting a 1.64% increase from ¥5,231,690,411.99 at the end of 2023[17]. - The net cash flow from investment activities improved by 91.98%, resulting in a net outflow of ¥163,946,069.23, primarily due to the recovery of principal and earnings from previous fixed-term deposits[44]. - The company reported a significant increase in net cash and cash equivalents, with a net decrease of ¥144,936,681.54, a 92.96% improvement compared to the previous year[44]. - Cash flow from operating activities increased by 69.92% to ¥92,232,538.75, mainly due to reduced employee compensation and promotional expenses[44]. Market and User Metrics - The number of game users in China reached 674 million in 2024, with a year-on-year growth of 0.94%[26]. - The actual sales revenue of the Chinese game market was 325.783 billion, reflecting a year-on-year increase of 7.53%[26]. - The overseas market for self-developed games generated actual sales revenue of 18.557 billion USD, marking a year-on-year growth of 13.39%[28]. - The domestic mini-program game market revenue reached 39.836 billion, with a remarkable year-on-year growth of 99.18%[26]. - The company operates a total of 20 games as of the end of the reporting period, focusing on both domestic and international markets[36]. Research and Development - Research and development expenses amounted to ¥262,420,972.76, a decrease of 6.05% year-on-year, attributed to a reduction in the number of R&D personnel[44]. - The R&D investment as a percentage of operating revenue increased to 32.05% from 28.45% in the previous year[66]. - The number of R&D personnel decreased by 4.79% to 477, with a notable decrease in master's degree holders by 18.92%[66]. - The company is actively exploring AI technology applications to enhance game development efficiency and innovation[37]. Governance and Management - The company adjusted its board members from 9 to 7, consisting of 4 non-independent directors and 3 independent directors[105]. - The company has established a performance evaluation and incentive mechanism for its directors and senior management, ensuring compliance with legal regulations[108]. - The company maintains independence from its major shareholder, ensuring autonomous operations in business, personnel, assets, and finance[114]. - The company has implemented a strict information disclosure management system to ensure transparency and timely communication with investors[110]. - The company has established a market value management system to enhance investor relations and protect shareholder interests[100]. Shareholder and Dividend Policy - The company plans not to distribute cash dividends, issue bonus shares, or increase capital from reserves for the fiscal year 2024[151]. - The company reported a negative distributable profit of -2,982,162,843.59 yuan, which disqualifies it from issuing cash dividends for the year[149]. - The company has a cash dividend policy that requires a minimum of 30% of the average distributable profit over the last three years to be distributed in cash if conditions are not met[144]. - The company has implemented a stock incentive plan, granting 25,714,500 restricted shares to 14 eligible participants[151]. Social Responsibility - The company actively engaged in social responsibility initiatives, including the "Dream Project" for rural youth mental health education and the "Future Direction" scholarship program[163]. - In 2024, the company facilitated 4,035 donations through its digital platform, accumulating over RMB 6.15 million in charitable contributions[166]. - The company received multiple honors in 2024, including "Outstanding Brand Case of Chinese Listed Companies" and "Annual Public Welfare Communication Pioneer Case"[163]. Legal and Compliance - The company has not experienced any penalties or rectification situations during the reporting period, reflecting compliance with regulatory requirements[179]. - There are no significant lawsuits or arbitration matters reported during the reporting period, indicating a stable legal environment for the company[177]. - The company has confirmed daily operational related party transactions for 2023 and has projected an increase in related party transaction limits for 2024, particularly with Webzen Inc. and Beijing Ningqu Technology Co., Ltd.[185].

Financial Performance - The company's revenue for Q1 2025 was ¥162,047,473.55, a decrease of 36.62% compared to ¥255,671,629.12 in the same period last year[5] - Net profit attributable to shareholders was ¥27,861,064.09, down 50.04% from ¥55,769,708.52 year-on-year[5] - The net profit after deducting non-recurring gains and losses was ¥22,792,790.94, a decline of 60.00% compared to ¥56,981,520.00 in the previous year[5] - Basic earnings per share were ¥0.01, down 50.00% from ¥0.02 year-on-year[5] - Total operating revenue for the current period was ¥162,047,473.55, a decrease of 36.5% compared to ¥255,671,629.12 in the previous period[19] - Net profit for the current period was ¥27,861,064.09, down 50.1% from ¥55,769,708.52 in the previous period[20] - The total comprehensive income for the current period was ¥23,645,689.47, down 59.9% from ¥58,736,445.00 in the previous period[21] Cash Flow - The net cash flow from operating activities was -¥49,658,599.47, representing a decrease of 670.25% from -¥6,447,086.91 in the same period last year[5] - Cash inflow from operating activities was ¥160,695,665.55, a decrease of 39.6% compared to ¥266,470,517.40 in the previous period[23] - Operating cash outflow totaled $210.35 million, down from $272.92 million in the previous period[24] - Net cash flow from operating activities was -$49.66 million, compared to -$6.45 million in the prior period[24] - Cash inflow from investment activities was $368.46 million, a decrease from $459.59 million year-over-year[24] - Net cash flow from investment activities was -$16.09 million, improving from -$94.84 million in the previous period[24] - Cash inflow from financing activities was $0.50 million, while cash outflow was $162.53 million, resulting in a net cash flow of -$162.53 million[24] - The net decrease in cash and cash equivalents was -$65.83 million, compared to -$101.82 million in the prior period[24] - The ending balance of cash and cash equivalents was $462.27 million, down from $571.21 million year-over-year[24] Assets and Liabilities - Total assets at the end of the reporting period were ¥5,296,279,504.77, a slight decrease of 0.40% from ¥5,317,726,590.27 at the end of the previous year[5] - The company's total liabilities included accounts payable of CNY 69,216,053.30, which increased slightly from CNY 68,782,420.85[16] - The company reported a total liability of ¥405,283,285.79, down 10.5% from ¥453,095,386.47 at the beginning of the period[17] - The total equity attributable to shareholders increased to ¥4,890,996,218.98 from ¥4,864,631,203.80, reflecting a growth of 0.5%[17] - The total non-current assets decreased to CNY 2,361,638,118.30 from CNY 2,519,569,507.76, indicating a decline of approximately 6.3%[16] - The company's long-term equity investments decreased to CNY 1,452,454,369.74 from CNY 1,461,043,401.58, a decline of about 0.6%[16] - The company's total current assets increased to CNY 2,934,641,386.47 from CNY 2,798,157,082.51, reflecting an increase of approximately 4.9%[15] Other Income and Expenses - Other income increased by 190% year-on-year, primarily due to an increase in government subsidies received[10] - Investment income decreased by 94% year-on-year, attributed to a natural decline in revenue from the invested company Webzen Inc.[10] - Research and development expenses were ¥65,129,299.01, slightly up from ¥64,363,455.61, indicating a focus on innovation[20] - The company recorded a foreign exchange loss of ¥5,772,642.62, compared to a gain of ¥5,597,415.03 in the previous period[21] Shareholder Information - The company reported a total of 137,143,941 restricted shares at the end of the period, an increase of 625,000 shares from the previous period[14] - The company has no significant changes in the top 10 shareholders or their participation in margin trading activities[11] - The company has not identified any related party relationships among the top shareholders[11]

证券代码：300315 证券简称：掌趣科技 公告编号：2025-011 北京掌趣科技股份有限公司 关于回购股份注销完成暨股份变动的公告 2024年9月10日，公司通过股份回购专用证券账户以集中竞价交易方式首次 回购公司股份，具体内容详见公司于2024年9月11日在巨潮资讯网披露的《关于 首次回购公司股份的公告》（公告编号：2024-038）。 截至2024年10月10日，公司上述回购股份方案实施完成，累计回购股份 10,584,300股，占公司总股本（未扣除公司回购专用证券账户中的股份）的比例 为0.3876%；回购的最高成交价为人民币6.19元/股，最低成交价为人民币4.02元/ 股，成交总金额为人民币50,069,819.00元（不含交易费用）。具体内容详见公司于 2024年10月10日在巨潮资讯网上披露的《关于回购股份实施完成暨股份变动的公 告》（公告编号：2024-042）。 二、注销回购股份的审批 公司分别于2025年2月12日、2025年2月28日召开第五届董事会第二十一次会 议及2025年第一次临时股东大会，审议通过了《关于变更回购股份用途并注销的 议案》，同意公司将回购专用证券账户中的全部10 ...

证券代码：300315 证券简称：掌趣科技 公告编号：2025-008 北京掌趣科技股份有限公司 第五届监事会第十四次会议决议公告 公司及监事会全体成员保证公告内容的真实、准确和完整，对公告的虚假 记载、误导性陈述或者重大遗漏负连带责任。 一、监事会会议召开情况 北京掌趣科技股份有限公司（以下简称"公司"）第五届监事会第十四次会 议于 2025 年 3 月 11 日在公司会议室以现场方式召开。会议通知已于 2025 年 3 月 7 日以电子邮件方式送达全体监事，与会的各位监事已知悉与所议事项相关的 必要信息。本次监事会会议应出席监事 3 名，实际出席会议监事 3 名。会议由监 事会主席李维伟先生主持，会议的召开和表决程序符合《中华人民共和国公司法》 和《公司章程》的有关规定。 二、监事会会议审议情况 1、审议通过了《关于使用闲置自有资金进行委托理财和债券投资的议案》 1、公司第五届监事会第十四次会议决议。 北京掌趣科技股份有限公司监事会 表决结果：同意3票，反对0票，弃权0票。 具体内容详见同日披露的相关公告。 2、审议通过了《关于开展外汇套期保值业务的议案》 经审核，监事会认为：公司开展外汇套期保值业务，有 ...

北京掌趣科技股份有限公司 2、资金来源 公司及公司子公司开展外汇套期保值业务使用的资金仅限于公司的闲置自 有资金，即除募集资金、银行信贷资金以外的自有资金。 3、交易品种 公司及公司子公司拟开展的外汇套期保值业务只限于从事与公司生产经营 业务所使用的结算货币相关的币种，主要外币币种包括美元、港币等跟实际业务 相关的币种，主要进行的外汇套期保值业务品种包括远期结售汇、外汇互换、外 汇掉期存款及其他外汇衍生产品等业务。 关于开展外汇套期保值的可行性分析报告 一、开展外汇套期保值业务的目的 公司海外业务发展规模不断扩大，公司美元、港币等外币结算业务占比不断 攀升，因此当汇率出现较大波动时，汇兑损益对公司的经营业绩会造成一定影响。 为降低汇率波动对公司经营业绩的影响，经审慎考量，公司及公司子公司拟与银 行等金融机构开展外汇套期保值业务。 二、拟开展的外汇套期保值业务概述 1、交易金额及期限 公司及公司子公司拟开展外汇套期保值业务的总额度不超过 3,300 万美元 或其他等值货币，授权期限自公司董事会审议通过之日起 12 个月内有效，上 述额度在授权期限内可循环滚动使用，但期限内任一时点的交易金额（含前述 交易的收益进 ...

证券代码：300315 证券简称：掌趣科技 公告编号：2025-009 北京掌趣科技股份有限公司 一、委托理财和债券投资概述 1、投资目的 在不影响公司主营业务发展和正常经营的情况下，合理利用闲置自有资金， 充分提高资金使用效率及资金收益率，实现公司和股东收益最大化。 2、投资额度 委托理财额度不超过人民币5亿元或等值外币，债券投资额度不超过人民币 1亿元或等值外币。在期限内任一时点的交易金额（含前述投资的收益进行再投 资的相关金额）不超过该投资额度。 3、投资品种 公司进行委托理财主要用于投资及购买中低风险、中短期限、稳健型的银行、 证券公司、资产管理公司等专业金融机构的理财产品、资产管理计划等。 关于使用闲置自有资金进行委托理财和债券投资的公告 公司及董事会全体成员保证公告内容的真实、准确和完整，对公告的虚假 记载、误导性陈述或者重大遗漏负连带责任。 北京掌趣科技股份有限公司（以下简称"公司"）于 2025 年 3 月 11 日召开 第五届董事会第二十二次会议和第五届监事会第十四次会议，审议通过了《关于 使用闲置自有资金进行委托理财和债券投资的议案》，同意公司及公司子公司使 用额度不超过人民币 5 亿元或 ...