华图山鼎设计股份有限公司 子公司管理制度 （2024 年 4 月修订） 第一章 总则 第一条 为加强华图山鼎设计股份有限公司（以下简称"公司"）对子公司的 管理，规范公司运作机制，确保子公司规范、高效、有序的运作，确保公司合并 财务报表的真实可靠，切实维护公司和投资者合法权益，根据《中华人民共和国 公司法》、《中华人民共和国证券法》等法律、法规和规章和《华图山鼎设计股份 有限公司章程》（以下简称"《公司章程》"）的规定，特制定本制度。 第二章 定义及基本原则 第二条 本制度所称子公司是指被公司控制的全资子公司和控股子公司。控 股子公司指公司持有其50%以上的股份，或者持股50%以下（含50%）但能够决 定其董事会半数以上成员的组成，或者通过协议或其他安排能够实际控制的公 司。 第三条 子公司管理的基本原则： （一）建立有效的控制机制，加强风险控制，提高公司整体运行效率和抗风 险能力。 （二）公司依据国家相关法律法规和规范性文件对公司规范化运作及资产控 制的要求，行使对子公司的股东权利和管理权，依法享有投资收益、重大事项决 策的权利；并负有对子公司指导、监督等义务。 （三）子公司的发展战略与规划须服从公司的整体 ...

华图山鼎设计股份有限公司 董事会审计委员会对会计师事务所 2023 年度履行监督职责情况的报告 华图山鼎设计股份有限公司（以下简称"公司"）聘请天健会计师事务所（特 殊普通合伙）（以下简称"天健会计事务所"）作为公司 2023 年度审计机构。根 据《公司法》《证券法》《上市公司治理准则》《国有企业、上市公司选聘会计师 事务所管理办法》《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》和《公司章程》的相关规定，董事会审计委员会本着勤勉尽责 的原则，恪尽职守，认真履职。现将董事会审计委员会对会计师事务所 2023 年 度履行监督职责的情况汇报如下： 一、2023 年年审会计师事务所基本情况 | （一）会计师事务所基本情况 | | --- | | 事务所名称 | 天健会计师事务所（特殊普通合伙） | | | | | | | | | --- | --- | --- | --- | --- | --- | --- | --- | --- | | 成立日期 | 2011 7 月 18 日 | 年 | | 组织形式 | | 特殊普通合伙 | | | | 注册地址 | | | 浙江省杭州市西湖区灵隐 ...

内部控制审计报告 天健审〔2024〕11-213 号 华图山鼎设计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 们审计了华图山鼎设计股份有限公司（以下简称华图山鼎公司）2023 年 12 月 31 日的财务报告内部控制的有效性。 一、企业对内部控制的责任 按照《企业内部控制基本规范》《企业内部控制应用指引》以及《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，并评价其有效性是华图 山鼎公司董事会的责任。 二、注册会计师的责任 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。 三、内部控制的固有局限性 内部控制具有固有局限性，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效性具有一定风险。 四、财务报告内部控制审计意见 我们认为，华图山鼎公司于 2023 年 12 月 31 日按照《企业内部控制基本规 范》和相关规定在所有重大方面保持了有效的财务报告内部控制。 第 ...

注：除以上条款和少量不影响条文含义的标点符号、字词、编号调整，其他条款内容不 变。 修订后的《监事会议事规则》全文具体内容详见同日刊登于中国证监会指定 的创业板信息披露网站巨潮资讯网（www.cninfo.com.cn）的《监事会议事规则》。 《监事会议事规则修改对照表》 华图山鼎设计股份有限公司（以下简称"公司"）于 2024 年 4 月 24 日召开的 第四届监事会第十五次会议，审议通过了《关于修改<监事会议事规则>的议案》。 根据《中华人民共和国证券法》、《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》等有关 法律法规的最新规定，并结合公司实际情况，对《监事会议事规则》中的相关条 款修改对照如下： | 修改前《监事议事规则》条款 | 修改后《监事会议事规则》条款 | | --- | --- | | 第十六条 监事会每六个月至少召开 | 第十六条 监事会每六个月至少召开 | | 一次会议，监事会定期会议应提前十日 | 一次会议，监事会定期会议应提前十日 | | 通知。 | 通知。 | | 监事可以提议召开临时监事会会议。监 | 监事可以提议 ...

第一章 总则 华图山鼎设计股份有限公司 董事会薪酬与考核委员会工作规则 （2024 年 4 月修订） 第一条 为进一步建立健全公司董事及高级管理人员的考核和薪酬管理制 度，完善公司治理结构，根据《中华人民共和国公司法》《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》《深圳证券交易所创业 板股票上市规则》等法律法规、规范性文件和《华图山鼎设计股份有限公司章 程》（下称"《公司章程》"）的规定，特设立董事会薪酬与考核委员会（下称"薪 酬与考核委员会"），并制定本工作规则。 第二条 薪酬与考核委员会是董事会下设的专门工作机构，主要负责制定 公司董事及高级管理人员的考核标准并进行考核；负责制订、审查公司董事及 高级管理人员的薪酬政策与方案，对董事会负责。 第三条 本工作规则所称董事是指在本公司支取薪酬的董事，高级管理人 员是指《公司章程》中明确的高级管理人员以及由总经理提请董事会认定的其 他高级管理人员。 第二章 人员组成 第四条 薪酬与考核委员会成员由七名董事组成，由董事会任命。其中独 立董事四名。 第五条 薪酬与考核委员会委员由董事长、二分之一以上独立董事或者全 体董事的三分之一以上提 ...

华图山鼎设计股份有限公司 董事会议事规则 （2024 年 4 月修订） 第一章 总 则 第一条 为规范华图山鼎设计股份有限公司（以下简称"公司"）董事会的议事程 序，保证董事会落实股东大会决议，提高董事会的工作效率和科学决策水平，根据《中 华人民共和国公司法》（以下简称《公司法》）等法律法规、规范性文件和《华图山鼎 设计股份有限公司章程》（以下简称《公司章程》）的规定，结合公司的实际情况制定 本议事规则。 第二章 董 事 第二条 公司董事会由十一名董事组成，其中独立董事四名，设董事长一人。 第三条 公司董事会设四名独立董事。独立董事的有关职权和履职的事项依照本公 司《独立董事工作制度》的有关规定执行。 第四条 凡有《公司章程》规定的关于不得担任董事的情形之一的，不得担任董事。 第五条 董事由股东大会选举或更换，并可在任期届满前由股东大会解除其职务。 董事每届任期不得超过三年。董事任期届满，可连选连任。 董事任期从就任之日起计算，至本届董事会任期届满时为止。董事任期届满未及 时改选，在改选出的董事就任前，原董事仍应当依照法律、行政法规、部门规章和《公 司章程》的规定，履行董事职务。 董事可以由总经理或者其他高级 ...

证券代码：300492 证券简称：华图山鼎 公告编号：2024-021 2024 年第一季度报告 重要内容提示： 2.公司负责人、主管会计工作负责人及会计机构负责人(会计主管人员)声明：保证季度报告中财务信息的真实、准确、 完整。 □是 否 华图山鼎设计股份有限公司 2024 年第一季度报告 （一）主要会计数据和财务指标 | --- | --- | --- | --- | |------------------------------------------------------|------------------|------------------|--------------------------------| | □是 否 | 本报告期 | 上年同期 | 本报告期比上年同期增减 （%） | | 营业收入（元） | 695,465,400.35 | 15,137,778.71 | 4,494.24% | | 归属于上市公司股东的净利 润（元） | 72,558,354.23 | -2,575,953.40 | 2,916.76% | | 归属于上市公司股东的扣除 非经常性损益的净利润 （元） | ...

Revenue Performance - Non-academic training business revenue reached 198,071,730.86 yuan, a year-on-year increase of 28.17%[12] - Architectural design business revenue decreased by 5.63% to 49,045,688.48 yuan[12] - Direct sales revenue increased by 21.46% to 247,117,419.34 yuan[12] - Total operating revenue for 2023 reached 247,117,419.34 RMB, a year-on-year increase of 131.27%[23] - Non-academic training accounted for 80.15% of total revenue, generating 198,071,730.86 RMB[23] - Architectural design revenue decreased by 54.10% year-on-year, contributing 49,045,688.48 RMB[23] - Revenue in 2023 increased by 131.27% to 247,117,419.34 RMB compared to 2022[67] - Revenue for the reporting period reached 247.1174 million yuan, a year-on-year increase of 131.27%[133] - Non-academic training business revenue was 198.0717 million yuan, accounting for the majority of total revenue[133] - Revenue from related party Huatu Hongyang accounted for 107,789,554.16 RMB, which was deducted from total revenue[69] - Revenue in Q4 2023 accounted for 202,744,634.06 RMB, significantly higher than the previous quarters[69] Profitability and Financial Performance - Net profit attributable to shareholders in 2023 decreased by 939.01% to -91,968,662.29 RMB[67] - Total profit for the period was -109.638 million yuan, a year-on-year decrease of 980.65%[133] - Net profit attributable to shareholders of the listed company was -91.9687 million yuan, a year-on-year decrease of 939.01%[133] - The company's weighted average return on equity in 2023 was -35.83%, a decrease of 39.48 percentage points[67] - The company's net profit in Q4 2023 was -88,265,028.27 RMB, the largest loss among all quarters[69] - The company's non-recurring profit and loss for 2023 amounted to RMB 13,927,142.12, a significant increase from RMB 2,720,525.27 in 2022 and RMB 6,598,695.58 in 2021[88] Cash Flow and Liquidity - Operating cash flow increased by 4,628.91% to 194,410,743.89 yuan[21] - Investment cash flow decreased by 82.63% to 2,946,170.34 yuan[21] - Cash and cash equivalents increased by 1,708.25% to 147,383,658.44 yuan[21] - Cash inflow from operating activities increased by 425.22%, primarily due to prepaid training fees from non-academic training business[24] - Cash outflow from operating activities rose by 166.31%, driven by employee expenses, business promotion fees, and rental deposits[24] - Operating cash flow in 2023 surged by 4,628.91% to 194,410,743.89 RMB[67] - The company's operating cash flow in Q4 2023 was 203,855,511.71 RMB, a significant improvement compared to previous quarters[69] - Cash and cash equivalents increased to 195,507,708.84 yuan, accounting for 19.15% of total assets, up by 5.07% compared to the beginning of the year[155] - The company's monetary funds decreased from 45,144,030.88 yuan to 25,723,768.53 yuan by the end of 2023[199] R&D and Innovation - R&D investment in 2023 was 4,147,910.97 yuan, accounting for 1.68% of revenue[15] - The company has 112 R&D personnel, accounting for 1.14% of total employees[15] - The company's BIM (Building Information Modeling) technology application is industry-leading, enabling comprehensive design management and risk reduction throughout project lifecycles[111] Customer and Supplier Concentration - The company's top 5 customers accounted for 49.01% of total annual sales, with the largest customer contributing 43.62%[18] - The company's top 5 suppliers accounted for 41.44% of total annual procurement[18] Real Estate Market Impact - The real estate market downturn in 2023 led to reduced design business, slower project progress, and longer payment cycles for the company[74] - National real estate development investment in 2023 was RMB 110,913 billion, a 9.6% decrease year-over-year, with residential investment dropping by 9.3% to RMB 83,820 billion[92] - The company's architectural design business faced significant challenges due to the downturn in the real estate industry, leading to negative gross margins[134] Expansion and Operational Growth - In 2023, the company expanded into the non-academic training sector of vocational education through its wholly-owned subsidiary, Huatu Education Technology, starting in November 2023[91] - The company achieved a nationwide operational layout with over 1,000 direct and affiliated outlets across 31 provinces and cities by March 2024, employing over 10,000 staff, including more than 3,000 full-time teachers and researchers[100] - The company established over 400 branches nationwide, with direct-operated outlets exceeding 1,000[144] - Over 50,000 trainees were enrolled in non-academic training programs by the end of 2023[150] - The company has a nationwide network covering 31 provincial-level administrative regions, with over 1,000 learning centers in more than 300 cities and 600 counties, achieving strong scale and brand advantages[124] - The company has conducted nearly 100 campus宣讲会 in nearly 1,000 universities nationwide from November 2023 to March 2024, enhancing brand influence and user acquisition[125] Asset and Liability Management - Total assets at the end of 2023 increased by 194.57% to 1,020,926,050.17 RMB[67] - Total assets as of December 31, 2023, were 1,020.9261 million yuan, a year-on-year increase of 194.57%[133] - Equity attributable to shareholders of the listed company was 209.6145 million yuan, a year-on-year decrease of 31.19%[133] - Accounts receivable decreased to 204,868,514.63 yuan, accounting for 20.07% of total assets, down by 15.36% compared to the beginning of the year[155] - Investment properties decreased to 38,403,632.49 yuan, accounting for 3.76% of total assets, down by 3.57% compared to the beginning of the year[155] - Fixed assets decreased to 41,963,198.38 yuan, accounting for 4.11% of total assets, down by 7.78% compared to the beginning of the year[155] - Right-of-use assets increased significantly to 385,148,079.77 yuan, accounting for 37.73% of total assets, up by 36.95% due to new non-academic training business and increased leased premises[155] - Contract liabilities increased to 233,327,397.36 yuan, accounting for 22.85% of total assets, up by 22.29% due to prepaid training fees for new non-academic training business[155] - Lease liabilities increased to 207,574,066.99 yuan, accounting for 20.33% of total assets, up by 19.88%[155] - The company's trading financial assets decreased from 75,104,424.66 yuan to 30,107,800.00 yuan by the end of 2023[199] - The company's accounts receivable decreased from 117,885,957.33 yuan to 88,348,023.18 yuan by the end of 2023[199] - The company's long-term equity investment increased from 20,193,305.40 yuan to 69,391,344.59 yuan by the end of 2023[199] - The company's investment property increased from 25,420,523.43 yuan to 38,403,632.49 yuan by the end of 2023[199] - The company's fixed assets decreased from 40,200,220.76 yuan to 38,589,042.89 yuan by the end of 2023[199] - The company's total current assets decreased from 243,504,672.44 yuan to 151,803,404.72 yuan by the end of 2023[199] - The company's other receivables increased from 3,277,708.40 yuan to 4,355,455.03 yuan by the end of 2023[199] - The company's prepayments decreased from 578,531.29 yuan to 483,218.83 yuan by the end of 2023[199] - The company's other current assets increased from 248,107.50 yuan to 2,185,139.15 yuan by the end of 2023[199] Investment and Financing Activities - Investment income amounted to 2,485,680.56 RMB, primarily from structured deposits[24] - Cash outflow from financing activities surged by 1006.22%, mainly due to increased rental payments for non-academic training business[27] - Total investment in 2023 was 305,000,000 RMB, a decrease of 11.59% compared to the previous year[51] - The company's financial assets at the end of the period were valued at 65,138,964.38 RMB, with a fair value change of 2,485,680.56 RMB during the period[28] - The company plans not to distribute cash dividends, issue bonus shares, or convert capital reserves into share capital[36] Operational Costs and Expenses - Non-academic training business accounted for 73.31% of operating costs, totaling 142,278,813.41 yuan[172] - Sales expenses increased by 2,142.29% to 73,966,228.01 yuan due to the launch of non-academic training business in November[177] - Management expenses increased by 368.17% to 69,491,906.70 yuan due to the launch of non-academic training business in November[177] Educational and Training Services - The company's full-time teaching staff has over 50% holding master's degrees or higher as of March 2024[120] - The company's teaching and research capabilities are supported by over 1,000 excellent teachers and seven project BPs, ensuring high-quality delivery of educational content[123] - The company's product matrix has been expanded to meet diverse user needs, including customized products for third- and fourth-tier cities, with standardized delivery processes serving millions of candidates[128] - The company has a dedicated campus operation team of over 200 members and a campus partner team of more than 1,000, with high-quality employment experience stores established in 20 universities[131] Government and Policy Impact - The government's 2024 work report highlights the need to strengthen youth employment policies, with over 11.7 million college graduates expected this year[104] Management and Operational Systems - The company has established a scientific management system including DSTE, MTL, LTC, and SD processes to ensure efficient operations and continuous profitability[119] - The company's scientific quality management system has been strengthened through data-driven, standardized, and scientific management of key processes such as product development and student delivery[110] - The company has established a comprehensive service capability covering the entire project lifecycle, from consulting to construction coordination, with a strong focus on creative design solutions[111] Contract Liabilities and Prepayments - Contract liabilities balance as of December 31, 2023, was 230.6861 million yuan, including 48.0335 million yuan for regular classes and 92.6521 million yuan for agreement classes[152]

证券代码：300492 证券简称：华图山鼎 公告编号：2024-016 华图山鼎设计股份有限公司 关于 2023 年度拟不进行利润分配的专项说明 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。 华图山鼎设计股份有限公司（以下简称"公司"）于 2024 年 4 月 24 日召开 的第四届董事会第十七次会议、第四届监事会第十五次会议，审议通过了《关于 <2023 年度利润分配预案>的议案》，现将该预案的基本情况公告如下： 一、利润分配预案 经天健会计师事务所（特殊普通合伙）审计确认，2023 年度公司合并报表 实现归属于上市公司股东的净利润-91,968,662.29 元，其中母公司实现的净利 润为-6,414,374.86 元；截至 2023 年 12 月 31 日，合并报表可供股东分配的利 润为 15,413,072.53 元，其中母公司可供分配利润 88,538,609.16 元；根据合并 报表、母公司报表中可供分配利润孰低的原则，实际可供股东分配的利润为 15,413,072.53 元。 根据公司实际发展需要，为保障公司持续、稳定、健康发展，更好地维护全 ...

| | | | | | | 二、财务报表……………………………………………………… 第 | 7—14 | | 页 | | --- | --- | --- | --- | | (一)合并资产负债表…………………………………………… | 第 | 7 | 页 | | (二)母公司资产负债表………………………………………… | 第 | 8 | 页 | | (三)合并利润表………………………………………………… | 第 | 9 | 页 | | (四)母公司利润表……………………………………………… | 第 | 10 | 页 | | (五)合并现金流量表…………………………………………… | 第 | 11 | 页 | | (六)母公司现金流量表………………………………………… | 第 | 12 | 页 | | (七)合并所有者权益变动表…………………………………… | 第 | 13 | 页 | | (八)母公司所有者权益变动表………………………………… | 第 | 14 | 页 | | | | 审 计 报 告 天健审〔2024〕11-212 号 华图山鼎设计股份有限公司全体股东： 一、审计意见 我们审计了华图山鼎设计股份 ...