江西天利科技股份有限公司 审计报告 立信中联审字[2025]D-0472 号 立信中联会计师事务所（特殊普通合伙） LixinZhonglian CPAs (SPECIAL GENERAL PARTNERSHIP) 江西天利科技股份有限公司 审计报告及财务报表 （2024 年 01 月 01 日至 2024 年 12 月 31 日止） | | 目录 | 页次 | | --- | --- | --- | | 一、 | 审计报告 | 1-6 | | 二、 | 财务报表 | | | | 合并资产负债表和母公司资产负债表 | 1-4 | | | 合并利润表和母公司利润表 | 5-6 | | | 合并现金流量表和母公司现金流量表 | 7-8 | | | 合并所有者权益变动表和母公司所有者权益变动 | 9-12 | | | 表 | | | | 财务报表附注 | 1-114 | 立信中联会计师事务所（特殊普通合伙） LixinZhonglian CPAs (SPECIAL GENERAL PARTNERSHIP) 审计报告 立信中联审字[2025]D-0472 号 江西天利科技股份有限公司全体股东： 一、 审计意见 我们审 ...

立信中联会计师事务所（特殊普通合伙） LixinZhonglian CPAs (SPECIAL GENERAL PARTNERSHIP) 关于营业收入扣除事项的 专项审核意见 立信中联专审字[2025]D-0120 号 深圳证券交易所： 我们接受委托，对江西天利科技股份有限公司（以下简称"天利科技"）2024 年度财务报表进行了审计，包括 2024 年 12 月 31 日的合并及母公司资产负债表、 2024 年度的合并及母公司利润表、合并及母公司现金流量表、合并及母公司股 东权益变动表，以及相关财务报表附注，并于 2025 年 4 月 16 日出具立信中联审 字[2025]D-0472 号审计报告。 根据《深圳证券交易所股票上市规则》《深圳证券交易所创业板股票上市规 则》《深圳证券交易所上市公司自律监管指南第1号——业务办理》《深圳证券交 易所创业板上市公司自律监管指南第1号——业务办理》（以下简称"上市规则及 相关指南"）的相关规定，天利科技管理层编制了后附的《天利科技有限公司2024 年度营业收入扣除情况表》（以下简称营业收入扣除情况表）。按照上市规则及相 关指南的规定编制和披露营业收入扣除情况表，并保证 ...

立信中联会计师事务所（特殊普通合伙） LixinZhonglian CPAs (SPECIAL GENERAL PARTNERSHIP) 关于对江西天利科技股份有限公司 控股股东及其他关联方占用资金情况 的专项审计说明 立信中联专审字[2025]D-0121 号 江西天利科技股份有限公司全体股东： 我们接受委托，审计了江西天利科技股份有限公司（以下简称天利科技） 财务报表， 包括 2024 年 12 月 31 日的合并及母公司资产负债表，2024 年度的 合并及母公司利润表、合并及母公司现金流量表、合并及母公司股东权益变动 表，以及相关财务报表附注，并于 2025 年 4 月 16 日出具了立信中联审字 [2025]D-0472 号无保留意见的审计报告。 根据《上市公司监管指引第 8 号——上市公司资金往来、对外担保的监管 要求》《深圳证券交易所创业板上市公司自律监管指南第 1 号——业务办理》 的要求，天利科技编制了后附的《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》（以下简称"汇总表"）。 设计、执行和维护与编制和列报情况说明有关的内部控制、采用适当的编 制基础如实编制和对外披 ...

内部控制审计报告 立信中联会计师事务所（特殊普通合伙） L i x i n Z h o n g l i a n C P A s ( S P E C I A L G E N E R A L P A R T N E R S H I P ) 立信中联审字[2025]D-0473 号 江西天利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关要求，我们 审计了江西天利科技股份有限公司（以下简称天利科技）2024 年 12 月 31 日的财务 报告内部控制的有效性。 我们的责任是在实施审计工作的基础上，对财务报告内部控制的有效性发表审 计意见，并对注意到的非财务报告内部控制的重大缺陷进行披露。 一、企业对内部控制的责任 三、内部控制的固有局限性 按照《企业内部控制基本规范》、《企业内部控制应用指引》、《企业内部控制评 价指引》的规定，建立健全和有效实施内部控制，并评价其有效性是天利科技董事 会的责任。 内部控制具有固有的局限性，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 ...

江西天利科技股份有限公司 独立董事 2024 年度述职报告 柳习科 本人柳习科，作为江西天利科技股份有限公司（以下简称"公司"）的独立 董事，2024 年，本人严格按照《公司法》《证券法》《上市公司独立董事规则》 《深圳证券交易所创业板股票上市规则》《深圳证券交易所上市公司自律监管指 引第 2 号——创业板上市公司规范运作》《上市公司独立董事管理办法》等法律 法规和规范性文件以及《公司章程》《独立董事工作制度》的有关要求，积极参 加公司董事会、股东大会，认真审议各项议案，及时了解公司的生产经营信息， 全面关注公司的发展状况，切实维护公司和全体股东尤其是中小股东的合法权益。 现将本人 2024 年度履职情况汇报如下： 一、独立董事基本情况 （一）个人基本情况 柳习科，1974 年出生，男，中国国籍，无境外居留权，本科毕业于江西财 经大学，注册会计师，中共党员。曾就职于中国建设银行、中磊会计师事务所、 中国证监会江西监管局。现任江西金融发展集团股份有限公司总裁、江西投资基 金业协会会长，兼任江西国泰集团股份有限公司独立董事、江西天利科技股份有 限公司独立董事。 （二）是否存在影响独立性的情况说明 作为公司的独立董 ...

（二）是否存在影响独立性的情况说明 报告期内，本人任职符合《上市公司独立董事管理办法》《深圳证券交易所 上市公司自律监管指引第 2 号——创业板上市公司规范运作》规定的独立性要求， 不存在影响独立性的情况。 江西天利科技股份有限公司 独立董事 2024 年度述职报告 张骏 本人张骏，作为江西天利科技股份有限公司（以下简称"公司"）的独立董 事，2024 年，本人严格按照《公司法》《证券法》《上市公司独立董事规则》 《深圳证券交易所创业板股票上市规则》《深圳证券交易所上市公司自律监管指 引第 2 号——创业板上市公司规范运作》《上市公司独立董事管理办法》等法律 法规和规范性文件以及《公司章程》《独立董事工作制度》的有关要求，积极参 加公司董事会、股东大会，认真审议各项议案，及时了解公司的生产经营信息， 全面关注公司的发展状况，切实维护公司和全体股东尤其是中小股东的合法权益。 现将本人 2024 年度履行独立董事职责的情况汇报如下： 一、独立董事基本情况 （一）个人基本情况 张骏，1960 年出生，男，中国国籍，无境外居留权，研究生学历。历任： 上海钻石手表厂车间主任、技术科长、技术副处长；上海钟表有限公司投资规 ...

江西天利科技股份有限公司 独立董事 2024 年度述职报告 二、独立董事年度履职情况 （一）出席股东大会及董事会情况 2024 年公司共计召开股东大会 2 次、董事会会议 7 次，本人严格按照有关 赵贺春 本人赵贺春，作为江西天利科技股份有限公司（以下简称"公司"）的独立 董事，2024 年，本人严格按照《公司法》《证券法》《上市公司独立董事规则》 《深圳证券交易所创业板股票上市规则》《深圳证券交易所上市公司自律监管指 引第 2 号——创业板上市公司规范运作》《上市公司独立董事管理办法》等法律 法规和规范性文件以及《公司章程》《独立董事工作制度》的有关要求，积极参 加公司董事会、股东大会，认真审议各项议案，及时了解公司的生产经营信息， 全面关注公司的发展状况，切实维护公司和全体股东尤其是中小股东的合法权益。 现将本人 2024 年度履行独立董事职责的情况汇报如下： 一、独立董事基本情况 （一）个人基本情况 赵贺春，1962 年出生，中国国籍，无境外居留权，管理学博士、会计学教 授。1983 年 8 月至 2022 年 10 月任教于北方工业大学经济管理学院。现任有研 粉末新材料股份有限公司独立董事、江西天利科 ...

Financial Performance - The company's revenue for Q1 2025 was ¥115,178,529.81, representing a 12.91% increase compared to ¥102,009,854.23 in the same period last year[5] - Net profit attributable to shareholders reached ¥11,932,151.89, a significant increase of 351.23% from a loss of ¥4,749,468.19 in the previous year[5] - The basic earnings per share improved to ¥0.06, compared to a loss of ¥0.02 per share in the same period last year, marking a 400.00% increase[5] - Net profit for the current period was ¥11,905,796.69, a significant recovery from a net loss of ¥4,983,201.95 in the previous period[18] - Operating profit improved to ¥12,950,442.27 from a loss of ¥4,908,858.68, indicating a turnaround in operational performance[18] Cash Flow - The net cash flow from operating activities decreased by 88.97% to ¥4,117,089.31 from ¥37,329,394.18 in the previous year[10] - Cash flow from operating activities generated a net amount of ¥4,117,089.31, down from ¥37,329,394.18 in the previous period[22] - Cash flow from investing activities showed a net inflow of ¥58,645,755.64, compared to ¥20,133,223.83 in the previous period, indicating increased investment activity[22] - The net cash flow from investing activities surged by 191.29% to ¥58,645,755.64 from ¥20,133,223.83 in the previous year[10] Assets and Liabilities - Total assets increased by 2.49% to ¥578,143,797.15 from ¥564,104,583.14 at the end of the previous year[5] - The company's total assets reached ¥578,143,797.15, up from ¥564,104,583.14, showing an increase of 2.5%[16] - Total current assets amounted to ¥557,060,547.14, up from ¥543,017,049.86, indicating a slight increase of 2.0%[15] - The company's total liabilities increased, with accounts payable rising by 53.01% to ¥10,769,008.96 from ¥7,037,971.79[7] - Total liabilities increased slightly to ¥38,124,259.87 from ¥38,058,302.39, reflecting a marginal rise of 0.2%[16] Shareholder Information - The total number of common shareholders at the end of the reporting period is 26,729[12] - The largest shareholder, Shangrao Digital and Financial Industry Investment Group Co., Ltd., holds 30.00% of shares, totaling 59,280,000 shares, with 29,640,000 shares pledged[12] Investment Income - The company reported an investment income of ¥17,954,610.86, a dramatic increase of 14,733.41% compared to ¥121,041.66 in the same period last year[8] - The company reported a significant increase in investment income, reaching ¥17,954,610.86 compared to ¥121,041.66 in the previous period[18] Equity and Retained Earnings - The retained earnings rose to ¥272,110,605.75 from ¥260,178,453.86, an increase of 4.0%[16] - The total equity attributable to the parent company increased to ¥529,260,966.51 from ¥517,328,814.62, reflecting a growth of 2.7%[16] Future Plans - The company plans to continue expanding its market presence and investing in new technologies to drive future growth[24]

Financial Performance - The company's operating revenue for 2024 was CNY 513,653,130.69, representing a 15.60% increase compared to CNY 444,355,771.10 in 2023[17]. - The net profit attributable to shareholders decreased significantly by 95.68% to CNY 1,657,897.70 from CNY 38,361,340.01 in the previous year[17]. - The basic earnings per share dropped by 94.74% to CNY 0.01 from CNY 0.19 in the previous year[17]. - The net profit after deducting non-recurring gains and losses was CNY -18,047,464.05, worsening from CNY -12,348,293.19 in 2023, indicating a 46.15% decline[17]. - The weighted average return on equity decreased to 0.32% from 7.60% in the previous year, reflecting a decline of 7.28%[17]. - The company’s total equity attributable to shareholders was CNY 517,328,814.62, down 1.17% from CNY 523,431,896.33 in 2023[17]. - The company reported a significant revenue contribution from Shanghai, accounting for 35.16% of total revenue, with a year-on-year growth of 22.25%[70]. - The mobile information service segment generated revenue of CNY 148.22 million, with a growth of 1.19%, but the gross margin decreased by 4.29 percentage points to 3.83%[68]. - The insurance product service segment reported revenue of CNY 362.63 million, up 22.82%, while the gross margin fell by 0.43 percentage points to 2.32%[68]. - The trade business revenue was CNY 2.81 million, reflecting a growth of 6.39%[68]. Cash Flow and Investments - The net cash flow from operating activities improved to CNY 30,443,844.97, a 211.35% increase from a negative cash flow of CNY -27,341,317.92 in 2023[17]. - The net cash flow from operating activities was positive in Q1 at approximately 37.33 million, but turned negative in Q2 and Q3, with a significant loss of about 24.96 million in Q3, before recovering to about 23.95 million in Q4[19]. - Investment cash outflow surged by 380.35% to ¥491,899,274.33 in 2024, indicating increased capital expenditures[84]. - The net increase in cash and cash equivalents dropped by 478.53% to -¥288,568,399.44, primarily due to reduced investment cash flow[84]. - The proportion of cash and cash equivalents to total assets decreased by 49.27%, from 65.63% at the beginning of 2024 to 16.36% at the end[88]. Market Trends and Industry Insights - The mobile information service industry is experiencing a growth trend, with a 3.2% increase in telecom business revenue in 2024, and emerging business revenues growing by 10.6%[27]. - The insurance industry achieved a premium income of 5.7 trillion in 2024, with a year-on-year growth rate of 11%[40]. - The total assets of the insurance industry reached approximately 35.91 trillion by the end of 2024, reflecting a growth of 19.86% compared to 2023[41]. - The insurance industry's online penetration rate has increased from 30% in 2018 to 60% in 2023, expected to exceed 70% by 2025[43]. - The enterprise SMS market is expected to grow, with a 7.9% increase in SMS volume in 2024, indicating a stable demand for mobile information services[34]. Technology and Innovation - The company is focusing on new technologies and market expansion, leveraging advancements in 5G, cloud computing, and artificial intelligence to create new growth opportunities[38]. - The company has completed the development of the Insurance Intelligent Assistant 1.0, aimed at enhancing customer access to insurance advice and improving competitive strength in the insurance market[80]. - The Video Aggregation Platform 1.0 has been developed to unify management of video streams across different platforms, enhancing information sharing and resource utilization[80]. - The Smart Sandstone Comprehensive Supervision Platform 1.0 has been completed, aimed at improving management levels in sand mining operations and enhancing customer satisfaction[80]. - The company is currently developing the DHG Health Management Service System V3.0, which aims to improve data analysis and support rehabilitation model enhancements[82]. Governance and Compliance - The company has established a comprehensive internal control system to ensure the authenticity and completeness of financial information[118]. - The company has implemented a performance evaluation and incentive mechanism for employees, promoting a fair and efficient work environment[115]. - The company has maintained a focus on regulatory compliance and operational efficiency throughout the reporting period[141]. - The board of directors consists of 9 members, including 3 independent directors, ensuring compliance with legal and regulatory requirements[111]. - The company has established a robust governance structure and internal management system to protect the rights of shareholders and creditors[156]. Shareholder and Management Information - The company plans to distribute a cash dividend of CNY 0.5 per 10 shares, based on a total of 197,600,000 shares[5]. - The total pre-tax remuneration for directors, supervisors, and senior management during the reporting period amounted to CNY 2.64 million[136]. - The highest remuneration among the directors was CNY 73.40 thousand for the deputy general manager, while the chairman received no remuneration[136]. - The company has a total of 197,586,000 unlimited sale shares, which represents 99.99% of the total shares[194]. - The company has appointed Gu Lanfang as both the financial director and board secretary, highlighting a dual role in management[126]. Future Outlook - Future outlook suggests a projected revenue growth of 15% for the next fiscal year, driven by new product launches and market expansion strategies[130]. - The company is investing in R&D for new technologies, with a budget allocation of $10 million for the upcoming year[130]. - Market expansion plans include entering two new regional markets by Q3 2024, aiming to increase market share by 10%[130]. - A new product line is set to launch in Q2 2024, expected to contribute an additional $5 million in revenue within the first year[130]. - The management team emphasizes a commitment to sustainability, aiming for a 20% reduction in carbon footprint by 2025[130].

天利科技（300399）公告，2024年营业收入5.14亿元，同比增长15.60%。归属于上市公司股东的净利润 165.79万元，同比下降95.68%。基本每股收益0.01元/股，同比下降94.74%。公司拟向全体股东每10股派 发现金红利0.5元(含税)，送红股0股(含税)，以资本公积金向全体股东每10股转增0股。 ...