中审亚太所出具的带有持续经营重大不确定性段落的无保留意见审计报告 及董事会对相关事项的说明，客观、真实地反映了公司的实际情况，监事会予以 理解和认可。作为公司监事，我们将督促和配合董事会和管理层，采取有效措施 推进消除相关事项对公司的影响，切实维护公司及全体股东利益。 开元教育科技集团股份有限公司监事会 2025年4月28日 开元教育科技集团股份有限公司 监事会关于《董事会关于带持续经营重大不确定性段落的无 保留意见审计报告涉及事项的专项说明》的专项意见 中审亚太会计师事务所（特殊普通合伙）（以下简称"中审亚太"）对开元 教育科技集团股份有限公司（以下简称"公司"）2024年度财务报告出具了带有 持续经营重大不确定性段落的无保留意见审计报告。 根据《深圳证券交易所创业板股票上市规则》《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《公开发行证券 的公司信息披露内容与格式准则第2号——年度报告的内容与格式》等相关规定 的要求，监事会就公司2024年带有持续经营重大不确定性段落的无保留意见审计 报告涉及事项出具以下说明： ...

开元教育科技集团股份有限公司监事会 对《关于 2022-2023 年度审计报告保留意见所述事项影响已 消除的专项说明》 开元教育科技集团股份有限公司（以下简称"公司"或"开元教育"）聘请 中审众环会计师事务所（特殊普通合伙）为公司 2022-2023 年度财务报告的审计 机构。中审众环会计师事务所（特殊普通合伙）向公司提交了《开元教育科技集 团股份有限公司 2022 年度审计报告》（众环审字(2023)2200038 号）、《开元 教育科技集团股份有限公司 2023 年度审计报告》（众环审字(2024)2200067 号）， 审计报告均为非标准意见的审计报告。 公司董事会就 2022-2023 年度审计报告保留意见所述事项影响已消除的专 项说明，公司监事会对 2022-2023 年审计报告保留意见所述事项影响的消除情况 进行了认真核查，发表意见如下： 公司董事会关于 2022-2023 年度审计报告保留意见所述事项影响已消除的 专项说明符合相关法律、法规及规范性文件及公司的实际情况。监事会同意《董 事会关于 2022-2023 年度审计报告保留意见所述事项影响已消除的专项说明》， 并将继续加强对公司的监督管理 ...

证券代码：300338 证券简称：*ST 开元 公告编号：2025-021 开元教育科技集团股份有限公司 第五届监事会第六次会议决议公告 本公司及监事会全体成员保证公告内容真实、准确、完整，没有虚假记载、 误导性陈述或重大遗漏。 一、会议召开情况 开元教育科技集团股份有限公司（以下简称"公司"或"开元教育"）第五届监 事会第六次会议于 2025 年 4 月 14 日以微信的方式发出会议通知，会议于 2025 年 4 月 24 日下午 14:00 以通讯表决的方式召开。会议应出席监事 3 名，实际出 席监事 3 人。本次会议由梁大钢先生主持。会议的召开符合《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 性陈述或重大遗漏。 《2024年年度报告》全文及《2024年年度报告摘要》详见公司在中国证监会 指定的创业板信息披露网站发布的公告。 表决结果：3票同意、0票弃权、0票反对。 1、 审议通过《关于<公司 2024 年度监事会工作报告>的议案》 公司监事会根据法律法规、规范性文件及《公司章程》的规定，本着对全体 股东负责的态度，认真地履行了监事会职能，积极开展相关工作，依法参加了董 事 ...

一、会议召开情况 开元教育科技集团股份有限公司（以下简称"开元教育"或"公司"）第五届董 事会第六次会议于 2025 年 4 月 14 日以电子邮件与微信的方式发出会议通知，会 议于 2025 年 4 月 24 日上午 10：00 以线上通讯表决的方式召开。会议应出席董 事 7 名，实际出席董事 7 人，公司监事、高管列席会议，本次会议由董事长赵君 先生主持。会议的召开符合《公司法》和《公司章程》的有关规定。 二、会议审议情况 证券代码：300338 证券简称：*ST 开元 公告编号：2025-020 开元教育科技集团股份有限公司 第五届董事会第六次会议决议公告 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。 与会董事经过讨论，以记名投票表决方式审议通过了以下议案： 1、 审议通过《关于<公司 2024 年度总经理工作报告>的议案》 全体与会董事在认真听取并审议了公司总经理于扬利先生所作的《2024 年 度总经理工作报告》后认为，该报告客观、真实地反映了公司经营管理层 2024 年度所做的各项工作。 审议结果：7 票赞成、0 票反对、0 票弃权。 2、 审议通 ...

Financial Performance - The company's operating revenue for Q1 2025 was ¥34,060,651.48, a decrease of 10.21% compared to ¥37,932,332.39 in the same period last year[5] - The net loss attributable to shareholders was ¥17,813,774.36, representing a significant increase of 158.37% from a loss of ¥6,894,717.75 in the previous year[5] - The net cash flow from operating activities was -¥100,551,707.34, a drastic decline of 1,167.13% compared to a positive cash flow of ¥9,422,662.31 in the same period last year[5] - The company's basic and diluted earnings per share were both -¥0.0442, a decline of 121.00% from -¥0.02 in the same period last year[5] - Net profit for the period was a loss of ¥17,868,212.55, compared to a loss of ¥7,244,510.15 in the previous period, indicating a worsening of approximately 147.5%[20] Assets and Liabilities - Total assets decreased by 15.71% to ¥510,138,985.28 from ¥605,224,556.36 at the end of the previous year[5] - The company's total equity attributable to shareholders decreased by 67.19% to ¥8,475,301.84 from ¥25,829,995.17 at the end of the previous year[5] - The company's cash and cash equivalents decreased from CNY 313,926,289.33 to CNY 209,380,524.66, representing a decline of approximately 33.4%[15] - Accounts receivable increased from CNY 28,832,472.71 to CNY 37,689,763.43, reflecting a growth of about 30.7%[16] - Total current assets decreased from CNY 438,392,946.66 to CNY 345,919,454.65, a reduction of approximately 21.0%[16] - Total liabilities decreased from CNY 579,003,814.44 to CNY 501,659,086.91, a decrease of about 13.3%[17] - The company's total equity decreased from CNY 26,220,741.92 to CNY 8,479,898.37, representing a decline of approximately 67.7%[18] - The company's retained earnings showed a negative balance, increasing from CNY -1,820,995,585.10 to CNY -1,833,065,509.30[17] - The company reported a total of CNY 62,790,450.49 in accounts payable, down from CNY 66,778,399.32, a decrease of about 6.0%[17] - The company has a total of CNY 86,355,900.30 in contract liabilities, down from CNY 91,349,543.29, reflecting a decrease of approximately 5.5%[17] - The company’s long-term equity investments remained stable at CNY 6,253,628.97[16] Operating Costs and Expenses - Total operating costs reduced to ¥57,961,614.42 from ¥63,244,159.63, a decrease of about 8.5% year-over-year[19] - Research and development expenses for Q1 2025 were ¥2,936,292.85, down 36.34% from ¥4,612,494.89 in the same period last year[9] - Research and development expenses decreased to ¥2,936,292.85 from ¥4,612,494.89, a reduction of about 36.4% year-over-year[19] - Sales expenses increased to ¥17,600,895.82 from ¥16,479,523.19, an increase of approximately 6.8% year-over-year[19] Cash Flow and Financing Activities - The total cash inflow from financing activities was ¥303,600.00, a significant decrease from ¥46,296,787.00 in the previous period[23] - The company experienced a net cash decrease of ¥104,945,875.46 during the period, contrasting with an increase of ¥26,290,391.40 in the previous period[23] - Cash flow from operating activities showed a net outflow of ¥100,551,707.34, a significant decline from a net inflow of ¥9,422,662.31 in the previous period[22]

Financial Performance - The company reported a significant loss during the reporting period, primarily due to a substantial decline in operating revenue and credit impairment losses[3]. - The company’s net profit for the years 2022-2024, excluding non-recurring gains and losses, is expected to remain negative, leading to continued risk warnings for its stock trading[9]. - The net profit attributable to shareholders for 2024 was -¥141,320,264.28, showing an improvement of 48.60% from -¥274,961,290.50 in 2023[25]. - The company has seen a significant reduction in losses, indicating a potential turnaround in financial performance[25]. - The company reported a total of ¥18,394,506.98 in non-recurring gains for 2024, compared to -¥2,429,655.37 in 2023[32]. - The company achieved total operating revenue of CNY 170.78 million, a year-on-year decrease of 49.98%[56]. - The total revenue for the vocational education sector was ¥166,800,510, representing a year-on-year decrease of 48.94%[62]. - The company reported a significant drop in the sales revenue of the battery storage products, which was ¥475,575.22, down 84.83% year-on-year[62]. - The company reported a net profit of -275.27 million yuan for 2023, with total net assets of -113.76 million yuan[185]. Assets and Liabilities - As of December 31, 2024, the company's goodwill had a book value of RMB 1,032.11 million, with cumulative impairment provisions amounting to RMB 979.14 million, including a provision of RMB 18.70 million for the current period[3]. - The total assets at the end of 2024 were ¥605,224,556.36, an increase of 15.48% from ¥524,092,419.81 at the end of 2023[25]. - The company’s net assets attributable to shareholders improved to ¥25,829,995.17 at the end of 2024, a 122.52% increase from -¥114,716,265.10 at the end of 2023[25]. - The company has a significant amount of restricted cash due to legal issues, which may impact liquidity[85]. - As of December 31, 2023, current liabilities exceeded current assets by 354.13 million yuan[185]. Operational Challenges - The company is facing major uncertainties regarding its restructuring process, as creditors have applied for pre-restructuring in court, which could lead to risks of bankruptcy if unsuccessful[7]. - The company has received a qualified audit report with a significant uncertainty regarding its ability to continue as a going concern[9]. - The company emphasizes the importance of investors being aware of the risks associated with its future development plans and operational strategies[6]. - The company is at risk of talent loss, which could affect teaching quality; it plans to implement attractive compensation and career development programs to retain key personnel[104]. - The company faces risks from regulatory changes in the vocational education sector, which could impact operations and performance[102]. Strategic Focus and Development - The company continues to focus on vocational education, targeting a wide range of job seekers and students to enhance skills and employability[34]. - The company plans to enhance its competitive quality by optimizing existing businesses and increasing market share through diversified course offerings and teaching methods[95]. - The company aims to expand its business by exploring new segments and replicating its core capabilities, particularly in the "Finance Education + Online Certification" sector[96]. - The company is focused on building a comprehensive vocational education training ecosystem through its "Central Kitchen" platform, enhancing efficiency and effectiveness in training[96]. - The company plans to integrate resources related to vocational education, enhancing product innovation and collaboration with offline vocational institutions[98]. Governance and Compliance - The company held 4 shareholder meetings during the reporting period, ensuring compliance with regulations and equal treatment of all shareholders, particularly minority shareholders[110]. - The board of directors convened 6 times, with a focus on maintaining rigorous oversight and decision-making processes to protect shareholder interests[111]. - The company has established a performance evaluation and incentive mechanism for senior management, ensuring transparency and compliance with legal standards[112]. - The company maintains independence from its controlling shareholder in terms of business operations, personnel, assets, and finances, with no reliance on the controlling shareholder[114]. - The company has a total of 607 employees, with 134 in production, 241 in sales, 76 in technical roles, 30 in finance, and 126 in administration[148]. Research and Development - The company plans to continue investing in new technology research and development, focusing on AI, big data, and cloud computing to maintain a technological edge in the education sector[97]. - R&D investment amounted to ¥20,379,565.27 in 2024, representing 11.93% of operating revenue, up from 8.16% in 2023[74]. - The company has completed the development of accounting course materials aimed at enhancing training efficiency in professional qualification exams[72]. Social Responsibility and Community Engagement - The company emphasizes social responsibility, actively engaging in charitable activities and ensuring equal information access for all shareholders[171]. - The company has made significant contributions to local tax revenues, supporting regional development and employment[173]. - The company is committed to integrating social responsibility into its business practices moving forward[173].

证券代码：300338 证券简称：*ST 开元 公告编号：2025-024 1、公司拟定 2024 年度利润分配方案为：不派发现金红利，不送红股，不以 资本公积金转增股本。 2、公司 2022-2024 年度扣除非经常性损益前后净利润孰低者为负值，且中 审亚太会计师事务所（特殊普通合伙）对公司 2024 年度财务报表出具了带持续 经营重大不确定性段落的无保留意见审计报告。根据《股票上市规则》第 9.4 条第一款第六项的规定，公司股票交易在 2024 年年度报告披露后将被继续实施 其他风险警示。 一、审议程序 公司于 2025 年 4 月 24 日召开第五届董事会第六次会议及第五届监事会第六 次会议，审议通过了《关于公司 2024 年度利润分配方案的议案》，该议案尚需 提交公司 2024 年度股东大会审议，现将相关事宜公告如下： 二、公司利润分配方案 经中审亚太会计师事务所（特殊普通合伙）审计，2024 年度公司合并利润表 中归属于上市公司股东的净利润为-141,320,264.28 元，2024 年度公司母公司利润 表中净利润为-34,142,114.99 元。公司 2024 年度末合并报表未分配利润为 -1 ...

1、湖南省长沙市中级人民法院（以下简称"长沙中院"）准许债权人对开元 教育科技集团股份有限公司（以下简称"公司"）的预重整申请，不代表公司正式 进入重整程序，后续公司是否能进入重整程序尚存在重大不确定性。截至本公告 披露日，公司尚未收到关于公司进入重整程序的相关法律文书。 证券代码：300338 证券简称：*ST 开元 公告编号：2025-019 开元教育科技集团股份有限公司 关于公司收到法院继续延长预重整期限通知书的公告 本公司及董事会全体成员保证公告内容的真实、准确和完整，没有虚假 记载、误导性陈述或重大遗漏。 特别风险提示： 二、其他说明 1、公司将密切关注相关事项的进展情况，并严格按照《深圳证券交易所创 业板股票上市规则（2024 年修订）》和《深圳证券交易所上市公司自律监管指 引第 14 号——破产重整等事项》等有关法律法规及规章制度履行披露义务。 2、公司目前指定的信息披露媒体为《上海证券报》《中国证券报》《证券 时报》和巨潮资讯网(www.cninfo.com.cn)，公司发布的信息均以上述媒体及网站 刊登或发布的公告为准。敬请广大投资者理性投资，注意风险。 2、公司 2021 年、2022 年 ...

证券代码：300338 证券简称：*ST 开元 公告编号：2025-018 开元教育科技集团股份有限公司 关于公司股票可能被终止上市的风险提示公告 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。 特别提示 1、开元教育科技集团股份有限公司（以下简称"公司"）于2024年4月30 日披露了《关于公司股票交易被实行退市风险警示和其他风险警示暨停牌一天的 公告》（公告编号：2024-051），公司2023年度经审计的期末净资产为负值，触 及《深圳证券交易所创业板股票上市规则》（以下简称"《股票上市规则》"） 第10.3.1条第一款第二项规定的"最近一个会计年度经审计的期末净资产为负值" 情形，公司股票于2024年5月6日开市起被实施退市风险警示。公司最近三个会计 年度扣除非经常性损益前后净利润孰低者均为负值，且中审众环会计师事务所 （特殊普通合伙）对公司2023年度的财务报告出具了保留意见的审计报告，显示 公司的持续经营能力存在重大不确定性。根据《股票上市规则》第9.4条第六项 规定，深圳证券交易所同时对公司股票交易实施其他风险警示。若公司出现《股 票上市规则》第1 ...

证券代码：300338 证券简称：*ST 开元 公告编号：2025-017 开元教育科技集团股份有限公司 关于 2024 年年度报告编制及最新审计进展情况的公告 本公司及董事会全体成员保证公告内容的真实、准确和完整，没有虚假 记载、误导性陈述或重大遗漏。 特别提示 一、2024 年年度报告编制及最新审计进展情况 截至本公告披露日，公司 2024 年年度报告编制工作及审计工作正在有序推 进中，审计机构中审亚太会计师事务所（特殊普通合伙）（以下简称"中审亚太"） 正有序执行相应审计程序，目前处于审计底稿编制、完善、汇总阶段。 目前，公司与中审亚太会计师对 2022 年度、2023 年度及 2024 年度审计报告 在重大会计处理、关键审计事项、审计报告出具时间安排等事项上不存在重大分 歧。根据目前 2022 及 2023 年度审计报告非标准审计意见所涉及事项影响的消除 情况和审计进展情况，尚无法最终确定 2024 年度财务报告的审计意见类型。因 审计程序尚未完结，公司 2024 年度财务报表的审计情况最终需以中审亚太会计 师的相关审计报告意见为准。 公司将继续积极推进 2024 年年度报告编制及审计工作，与会计师事 ...