Core Viewpoint - The announcement addresses corrections made to the 2024 Annual Report of Kaiyuan Education Technology Group Co., Ltd, highlighting inaccuracies in financial data and related party disclosures [1][5]. Financial Report Corrections - The reported balance for "Pending Litigation" was corrected from CNY 1,034,949.99 to CNY 65,363.56 for both the beginning and ending periods [2][3]. - The corrections in the financial report do not impact the company's overall financial status or operational performance [5]. Related Party Transactions - The report includes details on related party guarantees, with specific amounts and dates for guarantees provided by individuals associated with the company [3][4]. - The relationship of other related parties has been clarified, including the status of individuals previously in control and their current relationships with the company [4]. Additional Notes - The company has committed to improving the quality of information disclosure and the review process for future announcements to prevent similar issues [5].

证券代码：300338 证券简称：ST 开元 公告编号：2025-044 开元教育科技集团股份有限公司 关于《2024 年年度报告》的更正公告 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。 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 28 日 在巨潮资讯网（http：//www.cninfo.com.cn)上披露了《2024 年年度报告》全文， 因年度报告工作期间工作量大，且公司编制年度报告相关文件的时间紧迫，公司 《2024 年年度报告》存在三处内容录入不准确，现就相关内容更正如下： 一、"第十节财务报告"之"七、合并财务报表项目注释之49、预计负债"中： 更正前： 单位：元 | 项目 | 期末余额 | 期初余额 | 形成原因 | | --- | --- | --- | --- | | 未决诉讼 | 65,363.56 | 1,034,949.99 | 著作权纠纷等 | | 合计 | 65,363.56 | 1,034,949.99 | | 更正后： 更正前： 本公司作为被担保方 | | | | | 单位：元 | | --- ...

关于《2024 年半年度报告》的更正公告 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。 开元教育科技集团股份有限公司（以下简称"公司"）于 2024 年 8 月 29 日 在巨潮资讯网（http：//www.cninfo.com.cn)上披露了《2024 年半年度报告》全文， 因半年度报告工作期间工作量大，且公司编制半年度报告相关文件的时间紧迫， 公司《2024 年半年度报告》存在两处内容录入不准确，现就相关内容更正如下： 一、"第十节财务报告"之"十四、关联方及关联交易之5、关联交易情况之（4） 关联担保情况"中： 证券代码：300338 证券简称：ST 开元 公告编号：2025-045 开元教育科技集团股份有限公司 更正前： 本公司作为被担保方 单位：元 | 担保方 | 担保金额 | 担保起始日 | 担保到期日 | 担保是否已 经履行完毕 | | --- | --- | --- | --- | --- | | 江勇、杨柳、赵君、王琳琳 | 32,894,334.07 | 2021 年 09 月 23 日 | 2027 年 12 月 31 日 | 否 | ...

[Important Notice, Table of Contents, and Definitions](index=2&type=section&id=Section%201%20Important%20Notice%2C%20Table%20of%20Contents%2C%20and%20Definitions) [Important Notice](index=2&type=section&id=Important%20Notice) The board ensures report accuracy, while auditors note going concern uncertainties amidst performance losses, goodwill impairment, and restructuring risks, with no planned profit distribution - The company incurred a loss in FY2024, primarily due to a significant decline in operating revenue and credit impairment losses[3](index=3&type=chunk) - The company recognized goodwill impairment provisions of **RMB 18.70 million**, with the original book value of goodwill at year-end being **RMB 1.03 billion** and accumulated impairment of **RMB 979 million**[3](index=3&type=chunk) - The company has entered pre-restructuring proceedings due to a creditor's application, but significant uncertainty remains regarding formal restructuring, with potential bankruptcy liquidation and delisting risks if unsuccessful[7](index=7&type=chunk) - The audit firm issued an unqualified opinion with a material uncertainty related to going concern for the FY2024 financial statements, leading to continued "other risk warnings" for the company's stock[9](index=9&type=chunk) - The company plans no cash dividends, bonus shares, or capital increase from capital reserves[11](index=11&type=chunk) [Company Profile and Key Financial Indicators](index=9&type=section&id=Section%202%20Company%20Profile%20and%20Key%20Financial%20Indicators) [Key Accounting Data and Financial Indicators](index=10&type=section&id=V.%20Key%20Accounting%20Data%20and%20Financial%20Indicators) In 2024, operating revenue significantly declined to RMB 171 million, yet net loss narrowed to RMB 141 million, and operating cash flow improved, with net assets turning positive due to equity injections Key Financial Data for 2022-2024 | Indicator | 2024 | 2023 | Year-on-Year Change | | :--- | :--- | :--- | :--- | | **Operating Revenue (RMB)** | 170,776,018.62 | 341,404,180.04 | -49.98% | | **Net Profit Attributable to Shareholders (RMB)** | -141,320,264.28 | -274,961,290.50 | 48.60% | | **Net Profit Attributable to Shareholders, Excluding Non-Recurring Items (RMB)** | -159,714,771.26 | -272,531,635.13 | 41.40% | | **Net Cash Flow from Operating Activities (RMB)** | -3,643,289.53 | -133,360,005.46 | 97.27% | | **Basic Earnings Per Share (RMB/share)** | -0.35 | -0.73 | 52.05% | | **Total Assets (RMB)** | 605,224,556.36 | 524,092,419.81 | 15.48% | | **Net Assets Attributable to Shareholders (RMB)** | 25,829,995.17 | -114,716,265.10 | 122.52% | Key Quarterly Financial Indicators for 2024 (Unit: RMB) | Indicator | Q1 | Q2 | Q3 | Q4 | | :--- | :--- | :--- | :--- | :--- | | **Operating Revenue** | 37,932,332.39 | 59,797,271.05 | 42,109,457.47 | 30,936,957.71 | | **Net Profit Attributable to Shareholders** | -6,894,717.75 | -11,122,237.54 | -18,090,581.02 | -105,212,727.97 | | **Net Cash Flow from Operating Activities** | 9,422,662.31 | -19,982,336.53 | -9,367,641.77 | 16,284,026.46 | - The lower of net profit before and after non-recurring items has been negative for the past three fiscal years, and the latest audit report indicates uncertainty regarding the company's going concern ability[25](index=25&type=chunk) [Management Discussion and Analysis](index=13&type=section&id=Section%203%20Management%20Discussion%20and%20Analysis) [Industry Overview During the Reporting Period](index=13&type=section&id=I.%20Industry%20Overview%20During%20the%20Reporting%20Period) The vocational education sector benefits from supportive national policies and growing demand, with market size projected to exceed RMB 1.2 trillion by 2027, driven by employment strategies and new technologies like AI - National policies continuously promote vocational education development, emphasizing industry-education integration and science-education convergence to cultivate high-quality skilled talents, providing a favorable macro environment for the industry[35](index=35&type=chunk)[36](index=36&type=chunk)[37](index=37&type=chunk) - China's vocational education market is substantial, projected to exceed **RMB 1.2 trillion** by 2027, with non-degree vocational training accounting for approximately **30%**, serving a broad audience with rigid demand[38](index=38&type=chunk) - The development of new technologies like AI and live streaming has generated new vocational training demands, such as new media skill enhancement, and promoted Online-Merge-Offline (OMO) teaching models, improving efficiency and quality[42](index=42&type=chunk) [Principal Business During the Reporting Period](index=14&type=section&id=II.%20Principal%20Business%20During%20the%20Reporting%20Period) The company's core business is vocational education, delivered via "Hengqi Education," "Zhuntiku," and "Zhongda Wangxiao" brands, focusing on finance and professional qualifications, while leveraging internet technology and a "Central Kitchen" strategy to enhance efficiency - The company's core business covers financial education, professional qualification examinations, and senior title training, forming a complete career path from entry-level to advanced[44](index=44&type=chunk) - The company is implementing a "Central Kitchen" strategy, aiming to transform into an industrial internet platform that empowers the entire vocational education and training ecosystem through standardized agency products like traffic, content, and branding[45](index=45&type=chunk) [Core Competitiveness Analysis](index=15&type=section&id=III.%20Core%20Competitiveness%20Analysis) The company's core strengths include robust content R&D focused on pass and employment rates, advanced industrial internet middleware for efficient OMO operations, and mature, cost-effective traffic acquisition through diverse digital channels - Content R&D: Focusing on pass rates and employment rates, the company has developed a "lean, precise, and targeted" coaching system for certification exams and an EAT teaching model for practical education[47](index=47&type=chunk)[48](index=48&type=chunk) - Technology Platform: Building an "Education + Internet" industrial internet middleware that integrates students, employees, and management behaviors, achieving a business model of "group large traffic entry + multi-category digestion + multi-exit services"[50](index=50&type=chunk) - Traffic Acquisition: Establishing stable and diversified business opportunity traffic sources through official website APP matrix (e.g., "Zhuntiku"), e-commerce platforms (combining courses and books), and new media account matrix[52](index=52&type=chunk)[53](index=53&type=chunk) [Principal Business Analysis](index=17&type=section&id=IV.%20Principal%20Business%20Analysis) In 2024, operating revenue fell by 49.98% to RMB 171 million due to declines in education and franchise segments, yet net loss narrowed to RMB 141 million, and operating cash flow improved, with the company adjusting strategies and consolidating scope Key Operating Indicators for 2024 | Indicator | 2024 | Year-on-Year Change | | :--- | :--- | :--- | | **Total Operating Revenue** | RMB 171 million | -49.98% | | **Net Profit Attributable to Parent** | -RMB 141 million | Loss narrowed by 48.60% | | **Net Profit Attributable to Parent, Excluding Non-Recurring Items** | -RMB 136 million | Loss narrowed by 50.11% | | **Net Cash Flow from Operating Activities** | -RMB 3.6867 million | Improved by 97.24% | | **Contract Liabilities** | RMB 91 million | -30.24% | | **Net Assets Attributable to Parent** | RMB 26 million | 122.52% | Operating Revenue Composition (by Product) | Product | 2024 Revenue (RMB) | Proportion | Year-on-Year Change | | :--- | :--- | :--- | :--- | | Education and Training Products | 116,662,714.66 | 68.31% | -52.85% | | Franchise Business Products | 17,816,046.70 | 10.43% | -63.37% | | Academic Intermediary Products | 17,183,245.89 | 10.06% | 6.99% | | Book Products | 13,165,118.53 | 7.71% | 6.86% | | **Total** | **170,776,018.62** | **100%** | **-49.98%** | Period Expense Changes | Expense Item | 2024 (RMB) | 2023 (RMB) | Year-on-Year Change | Primary Reason | | :--- | :--- | :--- | :--- | :--- | | **Administrative Expenses** | 65,375,832.14 | 134,903,578.56 | -51.54% | Decrease in salaries and daily expenses | | **Financial Expenses** | 13,162,218.48 | 5,792,189.76 | 127.24% | Increase in borrowing interest | | **R&D Expenses** | 15,534,362.81 | 25,380,117.92 | -38.79% | Decrease in R&D personnel and outsourced R&D | - During the reporting period, the company disposed of Shanghai Tianhu Cloud Education Technology Co., Ltd. and its subsidiaries, Shanghai Hengqi Education Technology Co., Ltd., and deregistered several subsidiaries, resulting in changes to the consolidation scope[67](index=67&type=chunk)[68](index=68&type=chunk) [Analysis of Assets and Liabilities](index=25&type=section&id=VI.%20Analysis%20of%20Assets%20and%20Liabilities) By year-end 2024, total assets grew to RMB 605 million, with monetary funds significantly increasing to RMB 314 million due to donations, while other assets decreased from disposals and impairments, and other payables rose from increased external borrowings - Monetary funds at year-end totaled **RMB 314 million**, a significant increase from the beginning of the period, primarily due to gratuitous cash asset donations received from Jiadao Gongcheng during the reporting period[82](index=82&type=chunk) - The book value of goodwill decreased from **RMB 101 million** at the beginning of the period to **RMB 52.97 million**, primarily due to subsidiary disposals and impairment provisions recognized in the current period[83](index=83&type=chunk) - Other payables increased from **RMB 264 million** to **RMB 352 million**, accounting for **58.08%** of total assets, primarily due to increased borrowings from external institutions during the reporting period[83](index=83&type=chunk) [Analysis of Major Holding and Participating Companies](index=28&type=section&id=IX.%20Analysis%20of%20Major%20Holding%20and%20Participating%20Companies) Major subsidiaries showed mixed performance, with Shanghai Hengqi Vocational Training College and Zhongda Yingcai (Beijing) Network Education experiencing expanded losses, while the company disposed of and deregistered several subsidiaries to enhance asset quality Operating Performance of Major Subsidiaries (Unit: RMB 10,000) | Company Name | Principal Business | Total Assets | Net Assets | Operating Revenue | Net Profit | | :--- | :--- | :--- | :--- | :--- | :--- | | Shanghai Hengqi Vocational Training College Co., Ltd. | Vocational Education Training | 49,539.27 | -6,746.52 | 5,161.82 | -6,231.33 | | Zhongda Yingcai (Beijing) Network Education Technology Co., Ltd. | Online Education Training | 25,714.48 | 10,502.16 | 11,795.13 | -1,140.49 | | Changsha Luyuan New Material Technology Co., Ltd. | Emerging Energy Technology R&D | 2,044.27 | -1,029.57 | 56.18 | -943.50 | - During the reporting period, Shanghai Tianhu Cloud Education Technology Co., Ltd. and Shanghai Hengqi Education Technology Co., Ltd. were disposed of, aiming to improve the company's asset quality[95](index=95&type=chunk) [Outlook on Company's Future Development](index=29&type=section&id=XI.%20Outlook%20on%20Company%27s%20Future%20Development) The company plans to enhance existing businesses, expand new categories, boost R&D in AI and other technologies, and integrate resources, while navigating risks from regulatory changes, market competition, talent retention, and goodwill impairment - Development Strategy: Improve the quality of existing businesses, expand new categories through the "Central Kitchen" middleware model, increase R&D investment in new technologies like AIGC, and integrate relevant vocational education resources within the group[96](index=96&type=chunk)[97](index=97&type=chunk)[98](index=98&type=chunk)[99](index=99&type=chunk) - Operating Plan: Leverage AI technology to upgrade online platforms, enhance product innovation through digital human live streaming, and comprehensively upgrade courses, books, and question banks for principal projects[100](index=100&type=chunk)[101](index=101&type=chunk) - Faced Risks: Primarily include changes in industry regulatory policies, intensified market competition, loss of core talent, and impairment risk for the remaining **RMB 52.97 million** in goodwill[103](index=103&type=chunk)[104](index=104&type=chunk)[105](index=105&type=chunk)[106](index=106&type=chunk) [Corporate Governance](index=33&type=section&id=Section%204%20Corporate%20Governance) [Basic Status of Corporate Governance](index=33&type=section&id=I.%20Basic%20Status%20of%20Corporate%20Governance) The company maintained sound corporate governance, adhering to laws and its Articles of Association, with no significant discrepancies in its operations concerning shareholders, board, supervisors, or information disclosure - The company's governance structure is sound, strictly adheres to laws and regulations, and maintains independence from the controlling shareholder in business, personnel, assets, organization, and finance[111](index=111&type=chunk)[115](index=115&type=chunk) - During the reporting period, the company held **4** general meetings of shareholders, **6** board meetings, and **6** supervisory board meetings, with compliant convening and conducting procedures[111](index=111&type=chunk)[112](index=112&type=chunk) [Information on Directors, Supervisors, and Senior Management](index=35&type=section&id=VII.%20Information%20on%20Directors%2C%20Supervisors%2C%20and%20Senior%20Management) The company completed board and supervisory board re-elections, with some members departing, and the current leadership team possesses relevant expertise, with total remuneration for all executives at RMB 4.98 million - On February 1, 2024, the company completed the re-election of its Board of Directors and Supervisory Board, with Jiang Sheng, Jiang Ping, Chen Zhengfeng, and others no longer serving as directors, and Yu Wenfeng and others no longer serving as supervisors[121](index=121&type=chunk) Remuneration of Certain Directors, Supervisors, and Senior Management (Unit: RMB 10,000) | Name | Position | Total Pre-tax Remuneration from the Company | | :--- | :--- | :--- | | Zhao Jun | Chairman | 96 | | Bao Yanan | Director, Deputy General Manager | 60 | | Yu Yangli | General Manager | 60 | | Dong Shicai | Financial Controller | 60.1 | | Li Jun | Board Secretary | 60 | | **Total** | **--** | **497.8** | [Environmental and Social Responsibility](index=55&type=section&id=Section%205%20Environmental%20and%20Social%20Responsibility) [Social Responsibility Performance](index=55&type=section&id=II.%20Social%20Responsibility%20Performance) The company actively fulfills social responsibilities by protecting investor rights through strict disclosure and communication, prioritizing employee welfare with competitive compensation and training, and contributing to society through ethical operations and taxation - The company communicates with investors through various channels, including interactive platforms, phone calls, and emails, ensuring their right to information[171](index=171&type=chunk) - The company values employee development, establishing a competitive compensation system and performance appraisal management, and providing training in new products, enrollment capabilities, new media traffic generation, and employment guidance[149](index=149&type=chunk)[150](index=150&type=chunk) [Significant Matters](index=57&type=section&id=Section%206%20Significant%20Matters) [Matters Related to Bankruptcy Reorganization](index=64&type=section&id=X.%20Matters%20Related%20to%20Bankruptcy%20Reorganization) In 2024, the company entered pre-restructuring proceedings initiated by a creditor, with the court appointing a provisional administrator and a restructuring investment agreement signed, while formal restructuring remains pending - On September 25, 2024, the Changsha Intermediate People's Court approved the company's pre-restructuring application and appointed a provisional administrator[204](index=204&type=chunk) - On November 5, 2024, the company, the provisional administrator, and restructuring investor Shenzhen Jiadao Gongcheng Equity Investment Fund (Limited Partnership) signed a "Restructuring Investment Agreement"[205](index=205&type=chunk) - The Changsha Intermediate People's Court has agreed to extend the company's pre-restructuring period by one month, with pre-restructuring work currently proceeding in an orderly manner[205](index=205&type=chunk)[207](index=207&type=chunk) [Penalties and Rectification](index=65&type=section&id=XII.%20Penalties%20and%20Rectification) The company and executives received warnings and reprimands from regulators for significant discrepancies between performance forecast and annual report net profits, prompting a commitment to strict compliance - Due to inaccurate performance forecast disclosure, the company, Chairman Zhao Jun, General Manager Yu Yangli, and Financial Controller Dong Shicai received administrative supervisory measures in the form of a warning letter from the Hunan Securities Regulatory Bureau[209](index=209&type=chunk)[210](index=210&type=chunk) - For the same reason, the company received a public reprimand from the Shenzhen Stock Exchange, and responsible individuals Zhao Jun, Yu Yangli, and Dong Shicai also received public reprimands[210](index=210&type=chunk)[211](index=211&type=chunk) [Share Changes and Shareholder Information](index=75&type=section&id=Section%207%20Share%20Changes%20and%20Shareholder%20Information) [Share Changes](index=75&type=section&id=I.%20Share%20Changes) The company's total share capital decreased by 45,000 shares to 402,624,692 due to the repurchase and cancellation of restricted shares from departing incentive recipients, affecting restricted and unrestricted share proportions - The company's total share capital decreased by **45,000 shares** due to the repurchase and cancellation of restricted shares granted to, but not yet vested by, certain incentive recipients[241](index=241&type=chunk) [Shareholders and Actual Controller Information](index=78&type=section&id=III.%20Shareholders%20and%20Actual%20Controller%20Information) As of year-end, the company had 13,178 shareholders, with control shifting to Jiang Yong and his concerted parties (12.29% stake) on February 18, 2024, who also has significant outstanding debts - On February 18, 2024, the company's control changed, with the actual controller shifting from Cai Zhihua to Jiang Yong[250](index=250&type=chunk)[252](index=252&type=chunk) Top Five Shareholders' Shareholding | Shareholder Name | Shareholding Percentage | Number of Shares Held at End of Reporting Period | Number of Restricted Shares Held | | :--- | :--- | :--- | :--- | | Jiang Yong | 5.05% | 20,335,637 | 0 | | Zhao Jun | 4.36% | 17,534,600 | 13,150,950 | | Xinyu Zhongda Ruize Investment Partnership | 1.81% | 7,277,501 | 0 | | Zhang Jianfei | 1.25% | 5,032,000 | 0 | | Jiang Sheng | 1.08% | 4,339,264 | 0 | - The controlling shareholder and actual controller, Mr. Jiang Yong, has multiple significant matured and unpaid debts[212](index=212&type=chunk) [Financial Report](index=85&type=section&id=Section%2010%20Financial%20Report) [Audit Report](index=85&type=section&id=I.%20Audit%20Report) Zhong Shen Asia Pacific issued an unqualified audit opinion with a going concern uncertainty for FY2024, citing pre-restructuring, negative profits and cash flow, frozen accounts, and liquidity issues, with key audit matters including revenue, goodwill, debt transfer, and cash donations - The audit opinion is an "unqualified opinion with a material uncertainty related to going concern"[261](index=261&type=chunk) - Material uncertainties regarding going concern primarily stem from the company's approved pre-restructuring, negative net profit, negative operating cash flow, frozen bank accounts, current liabilities exceeding current assets, and overdue interest-bearing debts[263](index=263&type=chunk)[264](index=264&type=chunk) - Key audit matters include: revenue recognition, goodwill impairment, debt transfer, and cash donation[266](index=266&type=chunk)[269](index=269&type=chunk)[273](index=273&type=chunk) [Financial Statements](index=91&type=section&id=II.%20Financial%20Statements) This section presents the company's consolidated and parent financial statements for FY2024, detailing its financial position, operating results, and cash flows [Consolidated Balance Sheet](index=91&type=section&id=1.%20Consolidated%20Balance%20Sheet) [Consolidated Income Statement](index=95&type=section&id=3.%20Consolidated%20Income%20Statement) [Consolidated Cash Flow Statement](index=99&type=section&id=5.%20Consolidated%20Cash%20Flow%20Statement) [Consolidated Statement of Changes in Owners' Equity](index=101&type=section&id=7.%20Consolidated%20Statement%20of%20Changes%20in%20Owners%27%20Equity) [Notes to Consolidated Financial Statements](index=146&type=section&id=VII.%20Notes%20to%20Consolidated%20Financial%20Statements) This section details the composition and changes of key consolidated financial statement items, including significant increases in monetary funds and capital reserves from donations, and changes in receivables and goodwill due to business adjustments and impairments - Monetary funds at year-end totaled **RMB 314 million**, with **RMB 1.25 million** restricted from use[438](index=438&type=chunk)[712](index=712&type=chunk) The significant increase in funds primarily stemmed from cash donations from related parties - The original value of goodwill decreased from **RMB 1.097 billion** to **RMB 1.032 billion**, primarily due to the disposal of Shanghai Tianhu Company[590](index=590&type=chunk) Goodwill impairment of **RMB 18.70 million** was recognized for Zhongda Yingcai in the current period, with the net goodwill value at year-end being **RMB 52.97 million**[592](index=592&type=chunk) - Capital reserves increased by **RMB 288 million** in the current period, primarily from a **RMB 230 million** gratuitous cash donation from Jiadao Gongcheng and a **RMB 57.99 million** debt transfer (treated as an equity transaction)[662](index=662&type=chunk)[663](index=663&type=chunk)

【2024 年 8 月】 1 开元教育科技集团股份有限公司 2024 年半年度报告 2024-070 开元教育科技集团股份有限公司 2024 年半年度报告全文 开元教育科技集团股份有限公司 2024 年半年度报告全文 第一节 重要提示、目录和释义 公司董事会、监事会及董事、监事、高级管理人员保证半年度报告内容 的真实、准确、完整，不存在虚假记载、误导性陈述或者重大遗漏，并承担 个别和连带的法律责任。 公司负责人江勇、主管会计工作负责人董世才及会计机构负责人(会计主 管人员)董世才声明：保证本半年度报告中财务报告的真实、准确、完整。 所有董事均已出席了审议本次半年报的董事会会议。 本报告中涉及的公司未来发展规划和经营计划的前瞻性陈述，均不构成 公司对投资者的实质承诺，在此特别提示，敬请投资者及相关人士对此保持 足够的风险认识，并且应当充分理解计划、预测与承诺之间的差异。 公司在本报告第三节管理层讨论与分析中"十、公司面临的风险和应对 措施" 部分描述了公司经营中可能面临的风险及公司应对措施，敬请查阅。 公司计划不派发现金红利，不送红股，不以公积金转增股本。 2 | 目录 | | --- | 开元教育科技集团股份 ...

Core Viewpoint - The company, Kaiyuan Education Technology Group, has responded to the Shenzhen Stock Exchange's inquiry regarding its annual report, highlighting significant changes in revenue across its business segments, particularly in educational training and intermediary services. Group 1: Educational Intermediary Business - The educational intermediary business generated revenue of 0.17 billion yuan, a year-on-year increase of 6.99%, while costs rose by 43.15% to 0.1 billion yuan [1][6] - The increase in revenue is attributed to the self-study business, despite a decline in average transaction amounts and student numbers compared to the previous year [5][6] - The company faces potential refund risks due to its revenue recognition method, which considers historical refund rates when accounting for income [5][11] Group 2: Educational Training Business - The educational training business reported revenue of 1.17 billion yuan, a significant decrease of 52.85% year-on-year, primarily due to the completion of prior year contracts and a decline in student numbers [1][9] - The average price per student and the number of students enrolled in training courses have also decreased, contributing to the revenue drop [8][9] - Refund policies for both online and offline courses are in place, with specific conditions under which refunds can be requested [10][11] Group 3: Franchise Business - The number of franchise campuses and their revenue contributions have declined, attributed to financial constraints affecting promotional activities and operational management [13] - The company has seen a reduction in the number of franchise campuses, impacting overall revenue from this segment [13][14] - The revenue recognition policy for franchise income is based on net collections from campuses, which have also decreased [12][13] Group 4: Book Sales Business - The book sales business has a low gross margin, influenced by procurement costs and sales strategies [16] - The company engages in both retail and wholesale book sales, with revenue recognized upon customer confirmation of receipt [15][16] - The sales model includes a mix of purchased and self-published educational materials, with a focus on maintaining control over inventory and sales processes [15][16]

Group 1 - The company *ST Kaiyuan (300338.SZ) announced that its stock will be suspended for one day on June 9, 2025, and will resume trading on June 10, 2025 [1] - Starting from June 10, 2025, the company will remove the delisting risk warning and continue to implement other risk warnings, changing its stock name from "*ST Kaiyuan" to "ST Kaiyuan" while retaining the stock code "300338" [1] - The daily price fluctuation limit for the stock remains at 20% [1]

中审亚太会计师事务所 China Audit Asia Pacific Certified Public Accountants 关于深圳证券交易所《关于对开元教育科技集团股份 有限公司的年报问询函》的回复 深圳证券交易所创业板公司管理部： 根据贵部于 2025 年 5 月 6 日出具的《关于对开元教育科技集团股份有限公 司的年报问询函》（以下简称"问询函"）有关要求，中审亚太会计师事务所（特 殊普通合伙）（以下简称"我们"、 "本所"）作为开元教育科技集团股份有限公 司（以下简称"开元教育"、"上市公司"或"公司"）2024 年度年审会计师，我们 以对公司相关财务报表执行的审计工作为依据，对问询函中需要本所回复的相 关问题履行了核查程序，现将核查情况说明如下： 问题一：年报显示，你公司报告期实现营业收入 1.71亿元，同比减少 49.98%。 其中，学历中介业务实现收入 0.17 亿元，同比增长 6.99%，发生成本 0.1 亿元， 同比增长 43.15%；教育培训业务实现收入 1.17 亿元，同比减少 52.85%；图书 销售业务实现收入 0.13 亿元，同比增长 6.86%，发生成本 0.13 亿元，同 ...

关于深圳证券交易所 《关于对开元教育科技集团股份有限公司的年报问询函》之回复 北京合佳资产评估有限公司 二○二五年六月 | 问询函问题四第（1）小问 2 | | --- | | 问询函问题四第（2）小问 15 | | 问询函问题四第（3）小问 20 | | 问询函问题四第（4）小问 24 | | 问询函问题四第（5）小问 25 | | 问询函问题四第（6）小问 26 | | 问询函问题四第（7）小问 30 | 问询函专项说明 （1）请列示中大英才资产组可回收金额的详细计算过程。 （2）根据历年年报披露数据，中大英才 2021 年至 2024 年分别实现营业收 入 1.62 亿元、1.47 亿元、1.21 亿元、1.18 亿元，分别实现净利润 0.08 亿元、0.14 亿元、0.05 亿元、-0.11 亿元。资产评估报告显示，中大英才资产组 2024 年财务 数据未经审计。请列示中大英才资产组历年收入和净利润的计算过程，说明中 大英才资产组与中大英才历年收入与净利润存在差异的原因，中大英才资产组 2024 年财务数据未经审计的原因,中大英才资产组相关财务数据是否准确。请年 审会计师、评估师核查并发表明确意见。 ...

证券代码：300338 证券简称：*ST 开元 公告编号：2025-042 开元教育科技集团股份有限公司 关于深圳证券交易所《关于对开元教育科技集团股份有限 公司的年报问询函》回复的公告 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"开元教育""上市公司""本 公司或"公司"）于 2025 年 4 月 28 日披露了《2024 年年度报告》，并于 2025 年 5 月 6 日收到贵部下发的《关于对开元教育科技集团股份有限公司的年报问询 函》（创业板年报问询函【2025】第 24 号），公司现根据问询函所涉问题进行 说明、解释和回复，具体内容如下。 如无特别说明，本回复的词语或简称与《2024 年年度报告》"释义"中所定义 的词语或简称具有相同的含义。 本说明中部分合计数与各项目相加之和可能存在尾数差异，这些差异系四舍 五入所致。本报告中涉及货币金额的单位，如无特别指明，均为人民币万元。 问题一： 1.年报显示，你公司报告期实现营业收入 1.71 亿元，同比减少 49.98%。其 中，学历中介业务实现收入 0.17 亿元，同 ...