立方数科股份有限公司 中兴财光华审会字（2025）第 319009 号 目录 审计报告 | 合并及公司资产负债表 | 1-2 | | --- | --- | | 合并及公司利润表 | 3 | | 合并及公司现金流量表 | 4 | | 合并及公司股东权益变动表 | 5-8 | | 财务报表附注 | 9-101 | 审计报告 中兴财光华审会字（2025）第 319009 号 立方数科股份有限公司全体股东： 一、审计意见 我们审计了 立方数科 股份有限公司（以下简称立方数科公司）财务报表， 包括 2024 年 12 月 31 日的合并及公司资产负债表，2024 年度的合并及公司利润 表、合并及公司现金流量表、合并及公司股东权益变动表以及财务报表附注。 我们认为，后附的财务报表在所有重大方面按照企业会计准则的规定编制， 公允反映了立方数科公司 2024 年 12 月 31 日的合并及公司财务状况以及 2024 年 度的合并及公司经营成果和现金流量。 二、形成审计意见的基础 我们按照中国注册会计师审计准则的规定执行了审计工作。审计报告的 "注册会计师对财务报表审计的责任"部分进一步阐述了我们在这些准则下的 责任。按照中 ...

目 录 关于立方数科股份有限公司会计差错更正专项 说明的鉴证报告 立方数科股份有限公司会计差错更正专项说明 关于立方数科股份有限公司会计差错更正专项 说明的鉴证报告 中兴财光华审专字（2025）第 319032 号 关于立方数科股份有限公司会计差错更正专项说明 的鉴证报告 中兴财光华审专字（2025）第 319032 号 立方数科股份有限公司全体股东： 我们接受委托，对后附的立方数科股份有限公司(以下简称立方数科公司) 管理层编制的《立方数科股份有限公司会计差错更正专项说明》（以下简称专 项说明）进行专项鉴证。该专项说明中所述立方数科公司会计差错更正事项， 涉及 2021 年度至 2023 年度合并及公司财务报表。 一、管理层的责任 根据《企业会计准则第 28 号——会计政策、会计估计变更和差错更正》 和中国证券监督管理委员会《公开发行证券的公司信息披露编报规则第 19 号 ——财务信息的更正及相关披露（2020 年修订）》等相关规定编制专项说明， 并保证其内容真实、准确、完整，不存在虚假记载、误导性陈述或者重大遗漏， 是立方数科公司管理层的责任。 二、注册会计师的责任 我们的责任是在执行鉴证工作的基础上对专 ...

Financial Performance - The company's operating revenue for 2024 was CNY 258,528,645.65, representing a 37.45% increase compared to CNY 188,089,722.73 in 2023[23]. - The net loss attributable to shareholders for 2024 was CNY -125,014,586.91, a slight improvement of 1.18% from CNY -126,511,280.83 in 2023[23]. - The net cash flow from operating activities was CNY 53,279,121.66, showing a significant increase of 1,681.11% compared to a net outflow of CNY -3,369,730.59 in 2023[23]. - The total assets at the end of 2024 were CNY 378,990,441.50, a decrease of 27.76% from CNY 524,661,870.82 at the end of 2023[23]. - The net assets attributable to shareholders decreased by 31.91% to CNY 257,716,774.46 at the end of 2024 from CNY 378,518,098.42 at the end of 2023[23]. - The basic earnings per share for 2024 was CNY -0.1948, a slight improvement of 1.17% from CNY -0.1971 in 2023[23]. - The company reported a government subsidy of CNY 227,511.80 in 2024, down from CNY 553,022.33 in 2023[29]. - The company experienced a non-recurring loss from the disposal of non-current assets amounting to CNY -102,836.38 in 2024[29]. - The company’s other operating income and expenses included a loss of CNY -377,467.85 in 2024, compared to a loss of CNY -2,152,516.51 in 2023[30]. Revenue Breakdown - The company's total revenue for Q1 was approximately CNY 17.35 million, Q2 was CNY 117.05 million, Q3 was CNY 69.84 million, and Q4 was CNY 54.29 million[25]. - The smart hardware business generated ¥121,958,276.50, accounting for 47.17% of total revenue, but saw a decline of 30.90% from ¥176,505,815.47 in the previous year[59]. - Digital intelligent services revenue surged by 123.10% to ¥26,421,958.19, up from ¥11,843,060.19 in 2023, representing 10.22% of total revenue[59]. - The company reported a significant increase in export revenue, which reached ¥99,264,459.03, a staggering growth of 78,947.89% compared to ¥125,575.09 in 2023[59]. - The overall revenue from the construction materials sales segment was negative at -¥395,297.11, indicating challenges in this area[59]. - Revenue from digital intelligent services increased by 123.10% year-over-year, reaching 26,421,958.1[62]. - The revenue from the digital intelligent platform surged by 873.78% year-over-year, amounting to 17,804,333.1[62]. Business Strategy and Market Position - The company is positioned to benefit from the government's push for digital infrastructure, including 5G and cloud computing, which are critical for industry growth[36]. - The construction industry's information technology investment in China is only 0.08% of total output, compared to 1% in developed countries, highlighting a substantial growth opportunity for the company[35]. - The company is aligned with national policies promoting technological innovation and digital transformation, which are expected to enhance its competitive edge[37]. - The company focuses on new digital infrastructure as a digital technology cloud service provider, aligning with national strategies such as the "14th Five-Year Plan" and "Digital China" to enhance its digital business strategy[40]. - The company has established a new business structure centered on intelligent hardware and digital intelligent services, aiming to provide comprehensive solutions for the digital transformation of downstream industries[41]. - The company signed a strategic cooperation agreement with Dongjie Intelligent Technology Group to enhance long-term stable partnerships and resource sharing[53]. - The company is focusing on national strategic core areas such as the Yangtze River Delta and the Guangdong-Hong Kong-Macao Greater Bay Area for business expansion[50]. Operational Efficiency and Management - The company aims to enhance operational efficiency through cost reduction and improved management of subsidiaries, focusing on risk control and effective fund utilization[55]. - The company plans to optimize talent management to improve per capita efficiency and revenue generation capabilities[55]. - The company is committed to complying with regulatory requirements for information disclosure, ensuring the accuracy and timeliness of financial reporting[56]. - The company has established a market value management system to enhance investment value and investor returns, with a plan approved by the board[104][105]. - The company is committed to improving operational efficiency and profitability through measures such as equity incentives and cash dividends[105]. - The company will implement refined management practices across various operational segments to improve efficiency and reduce costs, leveraging AI and digital management tools[99]. Research and Development - The company has established 169 software copyrights and 40 patents through years of investment in independent research and development[47]. - The research and development model includes a product R&D center and a project development center, focusing on core technologies and specific project requirements to reduce implementation costs[45]. - The company plans to enhance its research and development capabilities, aiming to introduce new products that meet market demands and improve core competitiveness[98]. - The company aims to establish partnerships with top universities and research institutions to foster innovation and expand its R&D team[101]. - R&D investment amounted to ¥8,450,768.97 in 2024, a decrease of 29.63% from ¥12,019,415.43 in 2023[74]. - The number of R&D personnel decreased by 40% to 18 in 2024, with a significant reduction in younger staff under 30 years old, down 83.33%[74]. Governance and Compliance - The company has a governance structure that complies with relevant laws and regulations, ensuring independent operations from its controlling shareholder[108][111]. - The company has conducted several shareholder meetings, with participation rates ranging from 0.76% to 25.66%[112]. - The company has established a robust governance structure with specialized committees overseeing various aspects of operations[131]. - The company reported significant internal control deficiencies affecting the accuracy of financial statements, with a negative opinion issued by the auditing firm[147]. - The company has recognized and included the identified major deficiencies in its internal control evaluation report[152]. - The company is responsible for establishing and maintaining effective internal controls as per regulatory guidelines[148]. Employee and Management Changes - The total number of employees at the end of the reporting period is 100, with 9 in the parent company and 91 in major subsidiaries[133]. - The company has seen a turnover of several key management personnel in the past three years, indicating potential shifts in strategy[121]. - The company experienced a board member turnover, with several directors and executives leaving due to personal reasons or term completion[116]. - The company has a structured remuneration decision-making process involving performance evaluations and board approvals[122]. - The total pre-tax remuneration for directors, supervisors, and senior management amounted to 556.92 million CNY[123]. Risks and Challenges - The company faces risks including market competition, technology risks, and goodwill impairment, which are detailed in the management discussion section[5]. - The company acknowledges management risks associated with its expanding scale and is committed to improving its internal control systems and talent management[102]. - The company is facing accounts receivable risks due to long project cycles and complex settlement procedures, which affect timely cash collection[102]. - The company will conduct annual impairment tests on goodwill arising from acquisitions to mitigate risks associated with asset impairment[101].

Financial Performance - The company's operating revenue for 2021 was ¥533,057,591.15, representing a 169.62% increase compared to ¥197,707,828.28 in 2020[19]. - The net profit attributable to shareholders for 2021 was ¥25,779,847.35, a significant recovery from a loss of ¥592,334,520.18 in 2020, marking a 104.35% improvement[19]. - The total assets at the end of 2021 amounted to ¥888,805,389.24, an 85.87% increase from ¥478,192,565.52 at the end of 2020[19]. - The net assets attributable to shareholders increased by 1,114.91% to ¥635,222,996.73 in 2021 from ¥52,285,409.72 in 2020[19]. - The basic earnings per share for 2021 was ¥0.05, recovering from a loss of ¥1.21 per share in 2020, reflecting a 104.13% improvement[19]. - The company reported a net cash flow from operating activities of -¥319,535,925.84 in 2021, worsening from -¥51,342,532.31 in 2020, indicating a 522.36% decline[19]. - The weighted average return on equity for 2021 was 8.30%, a significant recovery from -161.33% in 2020, showing a 169.63% improvement[19]. Revenue Breakdown - Hardware sales accounted for 73.37% of total revenue in 2021, amounting to CNY 391,082,841.86, marking a significant increase from previous periods[63]. - The revenue from software sales and technical services decreased by 26.69% to CNY 113,051,693.18 in 2021, down from CNY 154,204,213.72 in 2020[63]. - The engineering digital cloud service segment saw revenue of 12,433,544.97 CNY, with a gross margin of 44.63%, reflecting a 100% increase in revenue year-on-year[70]. Market and Industry Insights - The software and information technology service industry in China achieved a revenue of 94,994 billion yuan in 2021, with a year-on-year growth of 17.7%[29]. - The construction industry's information technology investment in China is only 0.08% of total output value, significantly lower than the 1% in developed countries, indicating substantial growth potential[31]. - The integration of new technologies such as AI, big data, and cloud computing is driving rapid development in the construction information technology sector[32]. Strategic Initiatives - The company aims to become a digital technology cloud service provider focused on new digital infrastructure, participating deeply in digital building and smart city construction[37]. - The company is enhancing its BIM software development capabilities and aims to increase the proportion of self-developed software in its sales[42]. - The company plans to enhance its BIM consulting services to cover the entire project lifecycle, including planning, design, construction, and operation[54]. Governance and Compliance - The company governance structure complies with relevant laws and regulations, ensuring independent operation from the controlling shareholder[119][122]. - The board consists of seven members, including three independent directors, exceeding the one-third requirement[119]. - The company has established a performance evaluation and incentive mechanism for directors and senior management, aligning with its development status[120]. Risk Management - The company faces various risks including market competition, technology risks, and potential impairment of goodwill[6]. - The company is addressing risks related to accounts receivable by implementing strict internal controls to improve cash flow[115]. - The company recognizes the risk of core personnel turnover and is focused on improving work conditions and incentive schemes to retain talent[116]. Employee and Talent Development - The company has strengthened its talent development initiatives, focusing on training and retaining high-skilled personnel to support long-term growth[60]. - The total employee compensation during the reporting period was 7,366,434.23 yuan, accounting for 1.38% of the company's operating costs[146]. - The company has a training plan aimed at enhancing employee skills and meeting operational needs[147]. Shareholder Engagement - The company conducted nearly 200 interactions with investors through various platforms, enhancing investor relations and communication[61]. - The company held multiple investor meetings throughout 2021, including a performance briefing on May 7, 2021, and several on-site investigations in November and December 2021[117][119][120]. Future Outlook - The company provided a positive outlook for the next quarter, projecting a revenue increase of 25% based on current market trends[135]. - New product launches are expected to contribute an additional 300 million yuan in revenue over the next fiscal year[135]. - The company plans to implement cost-cutting measures that are expected to save approximately 50 million yuan annually[135].

Financial Performance - The company's operating revenue for 2023 was ¥188,089,722.73, a decrease of 49.90% compared to ¥375,400,866.66 in 2022[22]. - The net loss attributable to shareholders for 2023 was ¥126,511,280.83, showing an improvement of 9.78% from a loss of ¥140,223,664.13 in 2022[22]. - The net cash flow from operating activities improved significantly, with a net outflow of ¥3,369,730.59 in 2023, a 93.49% reduction from ¥51,780,314.93 in 2022[22]. - The total assets at the end of 2023 were ¥524,661,870.82, down 27.53% from ¥723,980,616.54 at the end of 2022[22]. - The net assets attributable to shareholders decreased by 24.78% to ¥378,518,098.42 in 2023 from ¥503,245,969.73 in 2022[22]. - The company reported a total of -2,166,573.63 in non-recurring gains and losses for 2023, contrasting with a positive figure of 14,226,989.41 in 2022[30]. - The company achieved total operating revenue of 188.09 million yuan, a 43.39% increase compared to the previous year's revenue of 131.35 million yuan[52]. - The net loss attributable to shareholders decreased to approximately 124.73 million yuan from 131.32 million yuan in the previous year, indicating improved financial performance[52]. - The total operating costs decreased by 52.94% year-on-year, amounting to 161,149.29 million in 2023 compared to 342,431.64 million in 2022[68]. Revenue Breakdown - The company's total revenue for 2023 was ¥188,089,722.73, representing a 49.90% decrease compared to ¥375,400,866.66 in 2022[61]. - The smart hardware business accounted for ¥176,505,815.47, which is 93.84% of total revenue, down 47.84% from ¥338,415,051.46 in the previous year[61]. - Digital intelligent services revenue decreased by 68.18%, from ¥37,223,829.87 to ¥11,843,060.19, representing 6.30% of total revenue[62]. - The revenue from intelligent hardware products dropped by 69.88% year-on-year, totaling 69,821.20 million in 2023[69]. - The digital intelligent service segment's revenue decreased by 79.57% year-on-year, totaling 6,038.55 million in 2023[69]. - The revenue from space board sales and installation surged by 219.96% year-on-year, amounting to 824.77 million in 2023[69]. Strategic Initiatives - The company plans not to distribute cash dividends or issue bonus shares for the year[7]. - The company is focused on innovation within its industry and does not face issues such as overcapacity or technological obsolescence[4]. - The company is exploring new technologies such as artificial intelligence and cloud computing to maintain competitive advantages in the market[36]. - The company is focused on the "Shuzhengtong" project, which aims to enhance digital government services and is aligned with national strategic requirements[76]. - The company aims to launch its own brand hardware through its subsidiary, Super Cube, to strengthen its position in the terminal hardware sector[58]. - The company signed a strategic cooperation framework agreement with the Ministry of Emergency Management and Tencent Cloud to enhance digital technology services[56]. - The company is committed to providing high-quality, cost-effective digital transformation solutions for various industries[100]. Research and Development - The company holds 169 software copyrights and 40 patents, showcasing its commitment to independent innovation and technology development[47]. - The research and development structure includes a product R&D center and a project development center, focusing on core technologies and specific project requirements to optimize implementation costs[45]. - The company reported R&D expenditure of ¥12,019,415.43 in 2023, representing 6.39% of its operating revenue, an increase from 3.92% in 2022[79]. - The number of R&D personnel decreased by 45.45% from 55 in 2022 to 30 in 2023, with the proportion of R&D staff dropping from 33.13% to 24.19%[79]. - The company has shifted its R&D strategy to focus on commercially viable features, reflecting a reallocation of R&D investments[80]. Governance and Compliance - The company has established a governance structure that complies with relevant laws and regulations, ensuring independent operation from the controlling shareholder[107]. - The board consists of seven members, including three independent directors, exceeding one-third of the total[107]. - The company has a complete performance evaluation and incentive mechanism for directors and senior management, aligning with its development status[108]. - The company has conducted multiple shareholder meetings in 2023, including two temporary meetings with participation rates of 23.95% and 23.80%[111]. - The company has not faced any administrative penalties due to environmental issues during the reporting period[148]. - The company has fulfilled all commitments made by actual controllers, shareholders, and related parties as of the end of the reporting period[151]. Market Position and Opportunities - The digital economy in China has grown from 11 trillion yuan to over 45 trillion yuan from 2012 to 2021, indicating a significant market opportunity for the company[34]. - The construction industry's information technology investment in China is only 0.08% of total output, suggesting substantial growth potential for digital solutions[35]. - The company is positioned to benefit from national policies promoting technological innovation and digital economy development[37]. - The company has established a nationwide business layout, focusing on key strategic areas such as the Yangtze River Delta and the Guangdong-Hong Kong-Macao Greater Bay Area[50]. Employee and Shareholder Information - The total number of employees at the end of the reporting period is 124, with 13 in the parent company and 111 in major subsidiaries[134]. - Employee compensation totaled 879,849.09 yuan, accounting for 0.55% of the company's operating costs[135]. - The company plans to grant 13.44 million restricted stock units to senior management and key personnel of its subsidiary, aiming to enhance core team cohesion and competitiveness[139]. - The total number of shareholders at the end of the reporting period was 27,354, down from 29,059 at the end of the previous month[187]. - The largest shareholder, Hefei Lingcen Technology Consulting Partnership, holds 23.19% of the shares, totaling 148,834,450 shares[188].

Financial Performance - The company's operating revenue for 2022 was ¥375,400,866.66, representing a decrease of 29.58% compared to ¥533,057,591.15 in 2021[25]. - The net profit attributable to shareholders for 2022 was a loss of ¥140,333,602.60, a decline of 644.35% from a profit of ¥25,779,847.35 in 2021[25]. - The basic earnings per share for 2022 was -¥0.22, down 540.00% from ¥0.05 in 2021[25]. - The total assets at the end of 2022 were ¥721,383,305.40, a decrease of 18.84% from ¥888,805,389.24 at the end of 2021[25]. - The company achieved total revenue of ¥375,400,866.66, a decrease of 29.58% compared to the same period last year[51]. - The net profit attributable to shareholders was -¥140,333,602.60, indicating a loss during the reporting period[51]. - The smart hardware business accounted for 90.15% of total revenue in 2022, generating ¥338.42 million, down 29.39% from ¥479.26 million in 2021[62]. - The company's digital intelligent services generated ¥37.22 million in revenue, accounting for 9.92% of total revenue, with a slight decrease of 0.23% year-over-year[62]. - The revenue from BIM digital intelligent services increased by 25.04% year-on-year, amounting to approximately ¥20.02 million[65]. - The company reported a significant loss in the space board sales and installation segment, with a gross margin of -126.30%[65]. Cash Flow and Expenses - The company reported a significant improvement in cash flow from operating activities, with a net cash flow of -¥51,780,314.93, an 83.80% increase compared to -¥319,535,925.84 in 2021[25]. - The net cash flow from operating activities showed a positive value of ¥20.44 million in Q3, contrasting with negative cash flows in Q1, Q2, and Q4, which were ¥13.25 million, ¥26.57 million, and ¥32.40 million respectively[28]. - The total operating cost for the main business decreased by 20.68% to ¥342.43 million compared to the previous year[70]. - Sales expenses increased by 52.20% to ¥30,955,650.19 due to increased advertising and consulting service costs[74]. - R&D expenses decreased by 38.54% to ¥3,088,584.48 as a result of reduced capitalized R&D projects[74]. - The net cash and cash equivalents decreased by ¥86,143,105.40, reflecting a decline of 178.40% compared to the previous year[79]. - The company reported a total of 3,009,333.62 CNY in restricted cash at the end of the reporting period, primarily due to various project guarantees and deposits[88]. Strategic Initiatives and Market Position - The company is positioned in a rapidly growing industry, with a compound annual growth rate of 24.06% in the digital economy index from 2013 to 2021[34]. - The company is leveraging advancements in artificial intelligence, big data, and cloud computing to enhance its competitive edge and maintain market share[38]. - The overall market for digital transformation and information technology services is expected to expand, driven by increasing demands for digital solutions across various sectors[36]. - The company focuses on new digital infrastructure as a digital technology cloud service provider, aligning with national strategies such as the "14th Five-Year Plan" and "Digital China" to enhance its digital business strategy[42]. - The company has developed a new business structure centered on intelligent hardware and software, digital intelligent services, and training services, aiming to provide comprehensive solutions for clients' digital transformation[43]. - The company is actively pursuing digital transformation opportunities in various sectors, driven by government policies that support technological innovation and industrial upgrades[39]. - The company aims to strengthen market expansion and deepen customer cooperation to broaden product application areas[57]. Research and Development - The company has invested in 167 software copyrights and 39 patents, with 24 software copyrights formed during the reporting period[48]. - The company has invested significantly in research and development across multiple technology fields, including cloud computing and artificial intelligence, to drive long-term sustainable growth[55]. - R&D investment amounted to ¥14,728,029.05, representing 3.92% of operating revenue, up from 1.71% in the previous year[75]. - The number of R&D personnel increased by 10.00% to 55, with the proportion of R&D staff rising to 33.13%[75]. Risk Management - The company has identified various risks, including market competition and technology risks, which investors should be aware of[6]. - The company is not facing major risks regarding its ability to continue operations[5]. - The company faces market competition and technology risks, emphasizing the need for timely innovation and product upgrades to maintain competitive advantage[104]. - The company is at risk of goodwill impairment due to acquisitions, which could directly impact current profits; annual impairment tests will be conducted[105]. - Management risks are heightened due to the company's expansion, necessitating improved talent acquisition and training to maintain effective governance[106]. Corporate Governance and Management - The company has established a comprehensive performance evaluation and incentive mechanism for its board and senior management[110]. - The company maintains complete independence from its controlling shareholder in terms of business, personnel, assets, and finances[112]. - The board of directors is committed to maintaining high standards of corporate governance and transparency in operations[121]. - The company held multiple board meetings during the reporting period, with significant resolutions disclosed on January 14, January 26, March 15, and March 18, 2022[128]. - The total pre-tax remuneration for directors, supervisors, and senior management during the reporting period amounted to 3.6025 million CNY[127]. Shareholder Information - The company did not propose any cash dividend distribution or capital reserve transfer to increase share capital for the year 2022 due to negative distributable profits[139]. - The employee stock ownership plan included 14 employees holding a total of 4,406,900 shares, representing 0.69% of the total share capital[142]. - The largest shareholder, Hefei Lingcen Technology, holds 148,834,450 shares, representing 23.19% of the total shares[190]. - The total number of shares before the change was 641,706,416, with a breakdown of 151,527,400 restricted shares (23.61%) and 490,179,016 unrestricted shares (76.39%) [186]. Environmental and Social Responsibility - The company has not faced any administrative penalties related to environmental issues during the reporting period[151]. - There were no major environmental protection issues reported by the company or its subsidiaries[151]. - The company has not reported any issues related to poverty alleviation or rural revitalization efforts[153]. - The company has not disclosed any measures taken to reduce carbon emissions during the reporting period[151].

Revenue and Loss - The company's revenue for Q1 2025 reached ¥43,628,581.60, representing a 151.48% increase compared to ¥17,348,577.99 in the same period last year[5] - The net loss attributable to shareholders was ¥17,332,325.84, a 10.66% increase from a loss of ¥15,663,230.22 in the previous year[5] - The net loss for the current period was ¥17,332,325.84, compared to a net loss of ¥15,664,812.54 in the previous period, reflecting a deterioration in performance[20] - The total comprehensive loss for the current period was ¥17,486,128.13, compared to a loss of ¥15,479,164.71 in the previous period, indicating a worsening of approximately 13.0%[21] Cash Flow - The net cash flow from operating activities was -¥1,045,908.96, a decrease of 127.16% compared to ¥3,851,005.81 in the same period last year[5] - The net cash flow from operating activities was -$1,045,908.96, a significant decrease compared to $3,851,005.81 in the previous period, indicating a decline in operational performance[24] - Cash inflow from operating activities totaled $38,976,235.37, down from $73,310,570.42, showing a decline in revenue generation[24] - Cash outflow from operating activities was $40,022,144.33, reduced from $69,459,564.61, indicating improved cost management despite lower revenues[24] - The company received $10,000,000.00 from borrowings, which is an increase from $5,000,000.00 in the previous period, suggesting a strategy to enhance liquidity[24] - The company paid $15,000,000.00 in debt repayments, up from $5,000,000.00, reflecting a focus on reducing leverage[24] Assets and Liabilities - Total assets at the end of the reporting period were ¥379,337,863.61, a slight increase of 0.09% from ¥378,990,441.50 at the end of the previous year[5] - Total liabilities decreased from ¥118,000,000.00 to ¥117,990,320.53, showing a slight decline of approximately 0.01%[16] - The total liabilities increased to ¥132,135,645.26 from ¥121,273,667.04, marking an increase of approximately 9.5%[20] - The total equity attributable to the parent company decreased to ¥247,202,218.35 from ¥257,716,774.46, a decline of about 4.0%[20] Operating Costs and Expenses - The company reported a significant increase in operating costs, which reached ¥40,259,384.72, up 190.63% from ¥13,852,643.38 in the previous year, primarily due to new SMS distribution business[8] - Total operating costs amounted to ¥62,645,397.59, up from ¥31,662,611.03, indicating an increase of about 97.9%[19] - Research and development expenses increased by 45.11% to ¥1,461,975.48 from ¥1,007,473.19 in the previous year, indicating a focus on innovation[8] - Research and development expenses for the current period were ¥1,461,975.48, compared to ¥1,007,473.19 in the previous period, showing an increase of approximately 45.0%[20] Shareholder Information - Total number of common shareholders at the end of the reporting period is 69,015[11] - The top 10 shareholders hold a combined 78.66% of shares, with Hefei Lingcen Technology Consulting Partnership holding the largest share at 23.19%[11] - The top three shareholders, including Fan Zhi and Fan Li, are identified as acting in concert, holding a combined 44.67% of shares[11] Cash and Equivalents - The company's cash and cash equivalents decreased from ¥58,652,860.87 to ¥40,197,645.89, a decline of approximately 31.4%[15] - The total cash and cash equivalents decreased by $18,372,972.72, contrasting with an increase of $3,690,643.61 in the prior period, highlighting liquidity challenges[24] - The beginning cash and cash equivalents balance was $56,708,618.61, compared to $18,768,858.62 in the previous period, indicating a stronger starting liquidity position[24]

时隔两个多月，立方数科（SZ300344，股价7.48元，市值48.00亿元）再次收到安徽证监局出具的《监 管关注函》。 4月2日晚，立方数科公告披露了这一事项。安徽证监局上述关注函对立方数科以下两大事项提出关注。 一是立方数科未对智能软件产品业务和2024年新增超立方智能硬件产品业务等开展自查，自查不全面、 核算不规范，需立即整改；二是关注立方数科回答投资者提问时涉及AI一体机相关问题的信披是否真 实准确完整。 4月3日上午，关于公司的产品归属与业务模式，立方数科证券部工作人员通过电话向《每日经济新闻》 记者表示，一体机是归公司所有的，销售渠道线上线下都有。公司GPU（图形处理器）服务器、通用服 务器等产品采用的销售模式需进一步核实。 监管部门关注两大事项 安徽证监局此次主要对两大事项提出监管关注。 第一，立方数科未对智能软件产品业务和2024年新增超立方智能硬件产品业务等开展自查，自查不全 面、核算不规范，需立即整改。同时严格按照证券法和企业会计准则要求，真实准确披露2024年年报。 第二，近期，立方数科在互动易平台上回答了投资者关于公司微信商城出售的AI 一体机等相关问题， 需结合一体机在微信商城销售为 ...

每经记者 张宝莲 每经编辑 董兴生 时隔两个多月，立方数科（300344.SZ，股价8.9元，市值57.11亿元）再次收到安徽证监局出具的《监管关注函》。4月2日晚，公司公 告披露了这一事项。 关注函对立方数科两大事项提出关注。一是公司未对智能软件产品业务和2024年新增超立方智能硬件产品业务等开展自查，自查不全 面、核算不规范，需立即整改。二是关注公司回答投资者提问时涉及AI一体机相关问题的信披是否真实准确完整。 4月3日上午，关于公司的产品归属与业务模式，立方数科证券部工作人员通过电话向《每日经济新闻》记者表示，一体机是归公司所 有的，销售渠道线上线下都有。公司GPU服务器、通用服务器等产品采用的销售模式需进一步核实。 4月3日，立方数科股价收盘下跌14.75%。 被指自查不全面、核算不规范 安徽证监局此次主要对两大事项提出监管关注。 第一，公司未对智能软件产品业务和2024年新增超立方智能硬件产品业务等开展自查，自查不全面、核算不规范，需立即整改。同时 严格按照证券法和企业会计准则要求，真实准确披露2024年年报。 第二，近期，公司在互动易平台上回答了投资者关于公司微信商城出售的AI一体机等相关问题，需 ...

登录新浪财经APP 搜索【信披】查看更多考评等级 回顾此前行情，在AI算力、云计算概念的强劲带动下，自今年2月5日至3月14日，立方数科股价一路狂飙，累计涨幅超过155%。 收到关注函 根据昨晚发布的公告，立方数科对智能软件产品业务、2024年新增超立方智能硬件产品业务等自查不全面，核算也不规范。此次关注函要求立方数科立即整 改，严格按照《证券法》和企业会计准则，真实准确地披露2024年年报。 4月3日，立方数科公告称，收到安徽证监局监管关注函，要求说明是否存在虚假信息披露等行为。 受此影响，截至收盘，该股今日大跌超14%，报8.9元，总市值缩水至56.89亿元。 立方数科表示，公司高度重视《监管关注函》中指出的问题，将依照规定向安徽证监局提交书面报告。公司强调，此次收到关注函不会影响正常的生产经营 管理活动，后续也将严格按照法律法规要求，认真履行信息披露义务，及时做好相关信息披露工作。 值得注意的是，这已是今年以来立方数科收到的第二封关注函。早在1月22日，安徽证监局便向立方数科发函，要求其全面自查，对会计核算不规范的业务 收入进行整改，及时披露整改进展。同时，针对1 月10日至1月21日公司股价连续8个交 ...