华图山鼎设计股份有限公司 内部审计管理制度 （2024 年 4 月修订） 第一章 总 则 第一条 为进一步规范对华图山鼎设计股份有限公司（以下简称"公司"）、 控股子公司的内部审计工作，提高内部审计工作质量，保护投资者的合法权益， 根据《审计法》、《审计署关于内部审计工作的规定》等有关法律、法规、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，结合公 司实际情况，制定本制度。 第二条 本制度适用于对公司各内部机构、控股子公司以及具有重大影响的 参股公司的与财务报告和信息披露事务相关的所有业务环节所进行的内部审计 工作。 第三条 本制度所称内部审计，是指公司内部审计部门或人员依据国家有关 法律法规和本制度的规定，对公司各内部机构、控股子公司的内部控制和风险管 理的有效性、财务信息的真实性、完整性以及经营活动的效率和效果等开展的一 种评价活动。 第四条 本制度所称内部控制，是指由公司董事会、监事会、高级管理人员 和其他有关人员为实现下列目标而提供合理保证的过程： （一）提高公司经营的效率和效果； （二）确保公司信息披露的真实、准确、完整和公平； （三）保障公司资产的安全； （四）遵守国 ...

华图山鼎设计股份有限公司 2023年度内部控制自我评价报告 华图山鼎设计股份有限公司全体股东： 根据《公司法》《证券法》《会计法》《深圳证券交易所创业板股票上市规 则》《上市公司自律监管指引第2号——创业板上市公司规范运作》《企业内部 控制基本规范》等相关法律法规和规章制度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"），为加强公司内部控制，提高公司管理水平和风险 控制能力，促进公司长期可持续发展，保护股东的合法权益，结合本公司内部控 制制度，在内部控制日常监督和专项监督的基础上，我们对华图山鼎设计股份有 限公司（以下简称"公司"或"本公司"）2023年12月31日（内部控制评价报告 基准日）内部控制情况进行了自我评价。 根据公司财务报告内部控制重大缺陷的认定情况，于内部控制评价报告基准 日，不存在财务报告内部控制重大缺陷，董事会认为，公司已按照企业内部控制 规范体系和相关规定的要求在所有重大方面保持了有效的财务报告内部控制。 根据公司非财务报告内部控制重大缺陷认定情况，于内部控制评价报告基准 日，公司未发现非财务报告内部控制重大缺陷。 自内部控制评价报告基准日至内部控制评价报告发出日之间未发生影 ...

华图山鼎设计股份有限公司 | 票或者合并、分立、解散及变更公司形 | 票或者合并、分立、解散及变更公司形 | | --- | --- | | 式的方案； | 式的方案； | | （八）在股东大会授权范围内，决定公 | （八）在股东大会授权范围内，决定公 | | 司对外投资、收购出售资产、资产抵押、 | 司对外投资（含委托理财、对子公司投 | | 对外担保事项、委托理财、关联交易等 | 资等，设立或者增资全资子公司除外）、 | | 事项； | 收购出售资产、资产抵押、对外担保事 | | （九）公司与关联自然人发生的交易金 | 项、委托理财、关联交易、对外捐赠等 | | | 事项； | | 额在 30 万元以上的关联交易，或公司 | | | 与关联法人发生的交易金额在 300 万 | （九）审议批准公司与关联方发生的如 | | 元以上、且占公司最近一期经审计净资 | 下关联交易（公司提供担保、提供财务 | | 产绝对值 0.5％以上的关联交易，由董 | 资助除外）：公司与关联自然人发生的 | | 事会决定； | 成交金额超过 30 万元的关联交易，或 | | （十）决定公司内部管理机构的设置； | 公司与关联法人 ...

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 ...

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 ...

Financial Performance - The company's operating revenue for Q1 2024 reached ¥695,465,400.35, a significant increase of 4,494.24% compared to ¥15,137,778.71 in the same period last year[4] - Net profit attributable to shareholders was ¥72,558,354.23, up 2,916.76% from a loss of ¥2,575,953.40 in the previous year[4] - Basic and diluted earnings per share both improved to ¥0.52, compared to a loss of ¥0.02 per share in the same period last year, marking a 2,700.00% increase[4] - Total operating revenue for Q1 2024 reached CNY 695,465,400.35, a significant increase from CNY 15,137,778.71 in the previous period[28] - Net profit attributable to the parent company for Q1 2024 was CNY 72,558,354.23, contrasting with a loss of CNY 2,359,594.83 in the previous period[31] Cash Flow - The net cash flow from operating activities was ¥336,745,234.06, representing an increase of 8,026.37% compared to a negative cash flow of ¥4,248,418.53 last year[4] - Operating cash inflow for the current period reached ¥982,223,113.87, a significant increase from ¥19,156,413.60 in the previous period[52] - Cash received from sales and services amounted to ¥979,470,489.71, a 5,902.37% increase from ¥16,318,055.08 last year[22] - Cash paid for purchasing goods and services was ¥273,523,902.55, up from ¥6,914,821.66 in the previous period[52] - The company reported a net cash outflow from investment activities of ¥384,737,860.18, reflecting significant investment expenditures[49] Assets and Liabilities - Total assets increased by 53.04% to ¥1,562,474,546.86 from ¥1,020,926,050.17 at the end of the previous year[4] - Total liabilities as of December 31, 2023, amounted to CNY 1,280,301,671.39, an increase from CNY 811,311,528.93 at the beginning of the period[28] - The total liabilities amounted to RMB 1,562,474,546.86, with significant increases in contract liabilities from RMB 233,327,397.36 to RMB 544,877,389.57[41] - The company’s total current liabilities reached CNY 960,519,981.19, compared to CNY 603,737,461.94 at the beginning of the period[28] Equity - Total equity attributable to shareholders increased by 34.62% to ¥282,172,875.47 from ¥209,614,521.24 at the end of the previous year[4] - Total equity attributable to shareholders of the parent company was CNY 282,172,875.47 as of December 31, 2023, up from CNY 209,614,521.24[28] Expenses - The company reported a significant increase in sales expenses, which reached ¥179,500,766.03, up 35,760.39% from ¥500,554.45 in the previous year[7] - Research and development expenses for the quarter were RMB 5,836,268.22, reflecting the company's commitment to innovation[45] Operational Efficiency - The company's cash flow from operating activities showed a positive trend, indicating improved liquidity and operational efficiency[47] - The company achieved a gross profit margin improvement, contributing to the overall profitability in the first quarter[45] - The total cash flow from operating activities showed a robust increase, highlighting improved cash management strategies[52] Future Outlook - The company plans to expand its market presence and invest in new technologies to drive future growth[46] - Future outlook remains cautiously optimistic with ongoing investments in new technologies and market expansion initiatives[49]

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]

华图山鼎设计股份有限公司 董事会审计委员会工作规则 （2024 年 4 月修订） 1 第一章 总则 第一条 为完善公司法人治理结构，充分发挥董事会的职能作用，实现对公 司财务收支和各项经营活动的有效监督，确保董事会对经理层的有效监督，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， 特设立董事会审计委员会（下称"审计委员会"），并制定本工作规则。 第二条 审计委员会是董事会下设的专门工作机构，对董事会负责，根据《公 司章程》和《董事会议事规则》等的规定对公司审计、内控体系等方面监督并提 供专业咨询意见。 第二章 人员组成 第三条 审计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，独立董事中至少有一名为会计专业人士。审计委员会成员应当为不在公司担 任高级管理人员的董事。 审计委员会成员应当勤勉尽责，切实有效地监督、评估公司内外部审计工作， 促进公司建立有效的内部控制并提供真实、准确、完整的财务报告。 审计委员会成员应当具 ...

华图山鼎设计股份有限公司 监事会议事规则 （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"）监事会的议 事程序，提高监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。 第二条 监事会是公司常设监督机构，依据《公司法》、《公司章程》及本议事 规则的规定履行职责，对全体股东负责，对公司财务以及公司董事、总经理及其 他高级管理人员履行职责的合法合规性进行监督，维护公司及股东的合法权益。 第二章 监事 第三条 监事由股东代表和公司职工代表担任。公司职工代表担任的监事不得 少于监事人数的三分之一。 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，也不得担 任公司监事。 监事会人员和结构应当确保监事会能够独立有效地行使对董事、高级管理人员 以及上市公司财务进行监督和检查等职责。 董事、总经理和其他高级管理人员在任职期间，其本人及其配偶和直系亲属 不得兼任监事。 第五条 监事应当遵守法律、行政法规、部门 ...

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 ...