珠海汇金科技股份有限公司 二○二四年度 审计报告 致同会计师事务所（特殊普通合伙） 目 录 | 审计报告 | 1-5 | | --- | --- | | 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 | 9-81 | 致同会计师事务所（特殊普通合伙） 中国北京朝阳区建国门外大街 22 号 赛特广场 5 层邮编 100004 电话 +86 10 8566 5588 传真 +86 10 8566 5120 www.grantthornton.cn 审计报告 致同审字（2025）第 442A015016 号 珠海汇金科技股份有限公司全体股东： 一、审计意见 我们审计了珠海汇金科技股份有限公司（以下简称"汇金科技"）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相关财务 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，公允反映了汇金科技 2024 ...

关于珠海汇金科技股份有限公司非经营性资金占用及其他关联资 金往来的专项说明 关于珠海汇金科技股份有限公司 非经营性资金占用及其他关联 资金往来的专项说明 致同会计师事务所（特殊普通合伙） 目 录 致同会计师事务所（特殊普通合伙） 中国北京 朝阳区建国门外大街 22 号 赛特广场 5 层 邮编 100004 电话 +86 10 8566 5588 传真 +86 10 8566 5120 www.grantthornton.cn 关于珠海汇金科技股份有限公司 非经营性资金占用及其他关联资金往来的专项说明 致同专字（2025）第 442A009202 号 珠海汇金科技股份有限公司全体股东： 珠海汇金科技股份有限公司 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 1 我们接受珠海汇金科技股份有限公司（以下简称"汇金科技"）委托，根据 中国注册会计师执业准则审计了珠海汇金科技股份有限公司 2024 年 12 月 31 日的 合并及公司资产负债表，2024 年度合并及公司利润表、合并及公司现金流量表、 合并及公司股东权益变动表和财务报表附注，并出具了致同审字（2025）第 442A015016 号无保留意 ...

珠海汇金科技股份有限公司 二○二四年度 审计报告 致同会计师事务所（特殊普通合伙） 目 录 | 审计报告 | 1-5 | | --- | --- | | 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 | 9-81 | 致同会计师事务所（特殊普通合伙） 中国北京朝阳区建国门外大街 22 号 赛特广场 5 层邮编 100004 电话 +86 10 8566 5588 传真 +86 10 8566 5120 www.grantthornton.cn 审计报告 致同审字（2025）第 442A015016 号 珠海汇金科技股份有限公司全体股东： 一、审计意见 我们审计了珠海汇金科技股份有限公司（以下简称"汇金科技"）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相关财务报表附 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， 公允反映了汇金科技 2024 ...

前十大流通股东累计持有： 10238.12万股，累计占流通股比： 42.47%，较上期变化： -9.05万股。 一、主要会计数据和财务指标 | 报告期指标 | 2025年一季报 | 2024年一季报 | 本年比上年增减(%) | 2023年一季报 | | --- | --- | --- | --- | --- | | 基本每股收益（元） | 0.0041 | -0.0030 | 236.67 | 0.0060 | | 每股净资产（元） | 1.86 | 1.96 | -5.1 | 1.99 | | 每股公积金(元) | 0.29 | 0.29 | 0 | 0.29 | | 每股未分配利润(元) | 0.42 | 0.52 | -19.23 | 0.55 | | 每股经营现金流(元) | - | - | - | - | | 营业收入(亿元) | 0.19 | 0.2 | -5 | 0.41 | | 净利润(亿元) | 0.01 | -0.01 | 200 | 0.02 | | 净资产收益率(%) | 0.22 | -0.15 | 246.67 | 0.32 | 数据四舍五入，查看更多财务数据>> 二、前10名无 ...

Financial Performance - The company's revenue for Q1 2025 was ¥18,714,782.27, a decrease of 4.50% compared to ¥19,597,329.91 in the same period last year[5] - Net profit attributable to shareholders was ¥1,352,822.38, representing a significant increase of 237.21% from a loss of ¥985,961.35 in the previous year[5] - Basic and diluted earnings per share were both ¥0.0041, up 236.67% from -¥0.003 in the previous year[5] - The company reported a total operating revenue of ¥18,714,782.27 for the current period, a decrease from ¥19,597,329.91 in the previous period, representing a decline of approximately 4.49%[28] - Total comprehensive income for the current period was ¥1,352,797.80, compared to a loss of ¥985,977.76 in the previous period[30] - The net profit for the current period was ¥1,352,797.80, a recovery from a net loss of ¥985,977.76 in the previous period[30] - Operating profit improved to ¥1,368,504.65 compared to an operating loss of ¥1,753,295.18 in the prior period[29] Cash Flow and Assets - The net cash flow from operating activities improved by 29.63%, reaching -¥12,732,279.21 compared to -¥18,093,340.06 in the same period last year[5] - Cash flow from operating activities showed a net outflow of ¥12,732,279.21, an improvement from a net outflow of ¥18,093,340.06 last year[33] - Cash flow from investing activities generated a net inflow of ¥22,687,033.42, up from ¥19,765,799.15 in the previous period[33] - The company’s cash and cash equivalents increased by 59.27% compared to the beginning of the year, mainly due to the maturity of certain financial products[8] - The company reported cash and cash equivalents of ¥25,313,392.76 at the end of the period, up from ¥7,719,668.59 at the end of the previous period[34] - The company’s total assets amounted to ¥637,117,457.47, a slight decrease from ¥643,292,554.20 at the beginning of the period[26] - The company’s total liabilities as of March 31, 2025, were ¥28,905,824.26, down from ¥36,433,718.79 at the beginning of the period, reflecting a decrease of approximately 20.6%[26] - The company’s cash and cash equivalents increased to ¥26,489,168.67 from ¥16,631,584.55, showing a growth of approximately 59.5%[23] Expenses and Costs - Total operating costs for the current period were ¥18,713,086.63, down from ¥22,426,443.85 in the previous period, indicating a reduction of about 16.0%[28] - Sales expenses decreased by 48.71% year-on-year, primarily due to a reduction in marketing personnel salaries[9] - R&D expenses decreased by 34.53% compared to the same period last year, attributed to lower salaries for R&D personnel[9] - R&D expenses increased to ¥2,801,510.17 from ¥4,279,267.48, indicating a significant investment in innovation[29] - The company incurred financial expenses of -¥513,901.57, slightly lower than -¥557,953.18 in the previous period[29] Shareholder Information - The number of ordinary shareholders at the end of the reporting period was 67,943, with the largest shareholder holding 35.37% of the shares[11] - The company reported a total of 87,050,401 restricted shares at the end of the period, with no new restricted shares added during the current period[14] - The major shareholder, Chen Zhe, holds 87,032,852 restricted shares, which are subject to management lock-up regulations[14] Control Change and Corporate Governance - The company is undergoing a control change, with Zibo High-tech State-owned Capital Investment Co., Ltd. set to acquire 65,621,595 shares, representing 20% of the total share capital[15] - Zibo High-tech is also expected to subscribe to 46,337,646 new shares issued by the company to specific investors[15] - The first transfer of shares to Zibo High-tech was completed on June 14, 2023, but is pending approval from the relevant state-owned asset supervision department[16] - The company has not yet received substantial progress on the control change since the payment by Zibo High-tech, and the timeline for obtaining necessary approvals remains uncertain[17] - The company will continue to monitor the situation and disclose updates to investors as necessary[17] Audit and Compliance - The company received a negative opinion on its internal control audit report for 2024, which may impact its future financial reporting and compliance[20] - The company’s stock has been placed under delisting risk warning, with the stock name changed to "*ST 汇科" effective April 24, 2025[20] Taxation - The company reported a 101.74% increase in income tax expenses, driven by a rise in total profit compared to the previous year[9]

Financial Performance - The company achieved operating revenue of RMB 89,833,754.57, a year-on-year decrease of 35.45%[4] - The net profit loss amounted to RMB 23,217,088.21, indicating a significant decline in profitability[4] - The decline in sales was attributed to the procurement cycle of bank self-service equipment cash management system solutions and increased market competition, leading to a drop in sales prices and gross profit[4] - The company’s total profit, net profit, and net profit after deducting non-recurring gains and losses were all negative, resulting in a delisting risk warning from the Shenzhen Stock Exchange[6] - The company's operating revenue for 2024 was ¥89,833,754.57, a decrease of 35.45% compared to ¥139,177,938.68 in 2023[21] - The net profit attributable to shareholders for 2024 was -¥21,193,282.28, representing a decline of 505.15% from a profit of ¥5,231,023.73 in 2023[21] - The basic earnings per share for 2024 was -¥0.0646, down 506.29% from ¥0.0159 in 2023[21] - The company reported a significant increase in cash flow in Q2 2024, reaching ¥13,761,692.05, compared to -¥18,093,340.06 in Q1 2024[23] - The company experienced a net loss of -¥17,115,423.26 in Q4 2024, which was the highest quarterly loss for the year[23] Cash Flow and Assets - The cash flow from operating activities increased by 17.18% to ¥42,868,323.67 in 2024, compared to ¥36,582,900.10 in 2023[21] - Total assets at the end of 2024 were ¥643,292,554.20, a decrease of 5.10% from ¥677,831,661.11 at the end of 2023[21] - The company’s cash and cash equivalents increased by 155.46% to 9,311,429.05 yuan in 2024, compared to a decrease in the previous year[82] - As of the end of 2024, cash and cash equivalents increased to ¥16,631,584.55, representing 2.59% of total assets, up from 1.19% at the beginning of the year, primarily due to the maturity of financial investments and increased bank deposits[86] - Accounts receivable decreased to ¥34,617,887.06, accounting for 5.38% of total assets, down from 11.08%, mainly due to a decline in sales and improved turnover rates[86] - Inventory reduced to ¥30,249,455.90, making up 4.70% of total assets, down from 5.52%, attributed to a corresponding decrease in sales[86] Risk Management and Internal Controls - The company faces risks related to product innovation, market expansion, reliance on the banking industry, and declining gross margins[7] - The internal control audit report for 2024 received a negative opinion from the accounting firm, indicating significant internal control deficiencies[6] - The company reported a significant internal control deficiency, leading to a negative opinion from the auditing firm, which stated that the company failed to maintain effective financial reporting internal controls as of December 31, 2024[156] - The company has established a comprehensive internal control system, focusing on risk management and compliance training for key personnel[152] Research and Development - Research and development expenses amounted to 14.73 million yuan, representing 16.39% of total revenue[52] - The company has 146 authorized patents, including 40 invention patents, and added 12 new patents in 2024[47] - The company is focusing on digital transformation in the financial sector, aligning with trends in big data, cloud computing, and artificial intelligence[30] - The company aims to enhance its digital operational capabilities and risk management levels through increased investment in financial technology, focusing on big data, AI, cloud computing, blockchain, and IoT[100] Governance and Management Changes - The company has established a governance structure in compliance with relevant laws and regulations, enhancing operational transparency and shareholder rights[116] - The company appointed Ma Detao as the new General Manager starting January 15, 2024, following the resignation of Chen Zhe from the position[126] - The company experienced a change in its board composition, with several directors and senior management resigning or being appointed during the reporting period[126] - The company is committed to maintaining stability in its governance structure despite the recent changes in management[125] Market and Competitive Position - The company is heavily reliant on the banking sector, making its performance sensitive to changes in the banking industry's operational conditions[107] - The company is exposed to the risk of declining gross margins due to competitive pressures in the rapidly evolving fintech sector, necessitating a focus on maintaining market share[108] - The company emphasizes the importance of retaining core technical talent to sustain its development and has implemented a comprehensive talent management system[110] Future Outlook and Strategic Plans - Future plans and operational strategies are subject to risks, and investors are advised to maintain awareness of these risks[5] - The company is actively exploring new business opportunities and products that align with national policies and industry trends[41] - The company plans to maintain customer resources and expand sales channels to explore market potential, establishing strong relationships with suppliers to enhance service capabilities[103] - The company is considering strategic acquisitions to enhance its product portfolio, with a budget of 300 million yuan earmarked for potential deals[134] Shareholder and Dividend Policies - The company plans to distribute a cash dividend of RMB 0.35 per 10 shares (including tax) based on 328,107,975 shares[8] - The total cash dividend represents 100% of the distributable profit of 139,438,640.81 RMB[150] - The cash dividend distribution is aimed at balancing immediate and long-term shareholder interests[151] - The company has committed to a profit distribution policy, specifically a cash dividend policy, to ensure reasonable returns for investors[169]

汇金科技（300561）公告，公司股票自2025年4月24日起被实施退市风险警示和其他风险警示，股票简 称变更为"*ST汇科"，证券代码仍为"300561"，日涨跌幅限制仍为20%。2024年经审计的利润总额、净 利润、扣除非经常性损益后的净利润均为负值，且扣除后的营业收入低于1亿元。公司销售业务控制未 能得到有效执行，影响财务报表中收入和成本确认的截止性和准确性，部分收入不予确认，导致业绩预 告披露数据不准确。致同会计师事务所出具了否定意见的《2024年度内部控制审计报告》。公司将积极 采取措施，争取撤销退市风险警示及其他风险警示。 ...

汇金科技（300561）公告，2024年营业收入8983.38万元，同比下降35.45%。归属于上市公司股东的净 利润-2119.33万元，同比下降505.15%。公司经本次董事会审议通过的利润分配预案为：以3.28亿股为基 数，向全体股东每10股派发现金红利0.35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。 ...

珠海汇金科技股份有限公司 2024年度独立董事述职报告 （田联房-已离任） 各位股东及股东代表： 本人田联房作为珠海汇金科技股份有限公司（以下简称"公司"）独立董事， 在 2024 年度严格按照《中华人民共和国公司法》（以下简称"《公司法》"）、 《中华人民共和国证券法》（以下简称"《证券法》"）、《上市公司独立董事 管理办法》《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》《公司章程》《公司独立董 事议事规则》等有关规定和要求，依法履行职权，切实维护了公司整体利益和全 体股东特别是中小股东的利益。现就本人 2024 年度履行独立董事职责情况报告 如下： 一、本人基本情况 本人田联房，1968 年出生，中国国籍，无永久境外居留权，中共党员，工 学博士。1997 年 10 月，于哈尔滨工业大学获得博士学位；1997 年至 2000 年， 华南理工大学电子信息学院博士后；2000 年至 2001 年，美国 University of Californian at Riverside 访问学者；2001 年至 2004 年美国 University o ...

珠海汇金科技股份有限公司董事会对独董独立性评估的 专项意见 珠海汇金科技股份有限公司（以下简称"公司"）董事会根据《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》等要求，并结合独立董事出具的《独立董事关于独立性 自查情况的报告》，就公司在任独立董事苏秉华先生、杨国梅女士、黄英海先 生的独立性情况进行评估并出具如下专项意见： 经核查，公司独立董事苏秉华先生、杨国梅女士、黄英海先生的任职经历 以及其签署的相关自查文件，上述人员未在公司担任除独立董事以外的任何职 务，也未在公司主要股东公司担任任何职务，与公司以及主要股东之间不存在 利害关系或其他可能妨碍其进行独立客观判断的关系，不存在其他影响独立董 事独立性的情况。公司独立董事符合《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》中对独 立董事独立性的相关要求。 珠海汇金科技股份有限公司 董 事 会 2025 年 4 月 22 日 ...