一、重要声明 按照企业内部控制规范体系的规定，建立健全和有效实施内部控制，评价 其有效性，并如实披露内部控制评价报告是公司董事会的责任。监事会对董事 会建立与实施内部控制进行监督。经理层负责组织领导公司内部控制的日常运 行。公司董事会、监事会及董事、监事、高级管理人员保证本报告内容不存在 任何虚假记载、误导性陈述或重大遗漏，并对报告内容的真实性、准确性和完 整性承担个别及连带责任。 公司内部控制的目标是合理保证经营管理合法合规、资产安全、财务报告 及相关信息真实完整，提高经营效率和效果，促进实现发展战略。由于内部控 制存在的固有局限性，故仅能为实现上述目标提供合理保证。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， 根据内部控制评价结果推测未来内部控制的有效性具有一定的风险。 二、内部控制评价结论 开元教育科技集团股份有限公司 2024年度内部控制自我评价报告 开元教育科技集团股份有限公司全体股东： 根据《企业内部控制基本规范》及其配套指引的规定和其他内部控制监管 要求（以下简称企业内部控制规范体系），结合开元教育科技集团股份有限公司 （以下简称"公司"或"本公司"）内部 ...

关于 2025 年度公司及子公司向银行申请综合授信的公告 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。 开元教育科技集团股份有限公司（以下简称"公司"）于 2025 年 4 月 24 日经第五届董事会第六次会议审议通过了《关于 2025 年度公司及子公司向银行 申请综合授信的议案》，该议案获得全票通过。相关事宜公告如下： 证券代码：300338 证券简称：*ST 开元 公告编号：2025-028 开元教育科技集团股份有限公司 公司将以规范有效的投资评估及资金使用管理体系，保障相关授信资金得到 恰当使用。同时董事会提请股东大会授权公司董事长（法定代表人）全权办理授 信额度内的一切与授信有关的合同、协议、凭证等各项法律文件，由此产生的法 律、经济责任全部由公司及子公司分别承担。 特此公告。 开元教育科技集团股份有限公司董事会 2025年4月28日 根据公司总体战略目标及2025年度经营目标，为满足日常经营以及教育板块 产业链的延伸与拓展所需资金，根据相关预测，公司及子公司拟向银行申请银行 综合授信总额度不超过人民币5亿元（上述授信额度不等于公司的实际融资金额， 具体 ...

**Remark.** **The $\alpha$-function** $\alpha$ **is a function of the form $\alpha=\alpha$. 附表 上市公司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 编制单位：开元教育科技集团股份有限公司 金额单位：人民币万元 | 非经营性资金占 | 资金占用方名称 | 占用方与上市公 | 上市公司核算的 | 2024年初占用资 | 2024年度占用累计发生 | 2024年度占用资金 | 2024年度偿还 | 2024年末占用资 | 占用形成原因 | 占用性质 | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | 用 | | 司的关联关系 | 会计科目 | 金余额 | 金额（不含利息） | 的利息（如有） | 累计发生额 | 金余额 | | | | 控股股东、实际 控制人及其附属 | | | | | | | | | | 非经营性占用 | | 企业 | | | | | | | | | | 非经营性占用 | | 小 计 | —— | — ...

证券代码：300338 证券简称：*ST 开元 公告编号：2025-030 开元教育科技集团股份有限公司 关于召开 2024 年年度股东大会的通知 本公司及董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。 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"）第五届董 事会第六次会议决定于 2025 年 5 月 20 日下午 15:30 在广州市白云区永平街泰兴 路 4 号开元教育广州运营总部 C 栋 5 楼会议室召开 2024 年年度股东大会。现就 会议有关事项通知如下： 一、召开会议的基本情况 1、股东大会届次：2024 年年度股东大会 2、股东大会的召集人：开元教育科技集团股份有限公司董事会。经 2025 年 4 月 24 日召开的公司第五届董事会第六次会议审议通过，同意召开公司 2024 年年度股东大会（董事会决议公告已于 2025 年 4 月 28 日在巨潮资讯网上披露）。 3、会议召开的合法、合规性：本次股东大会会议召开符合有关法律、《深交 所创业板股票上市规则》和《公司章程》的有关规定。 4、会议召开的日期和时间： （1）现场会议时间：2025 年 5 ...

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： ...

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 ...

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 ...

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].