德艺文化创意集团股份有限公司 2024 年度内部控制评价报告 德艺文化创意集团股份有限公司全体股东： 根据《企业内部控制基本规范》及其配套指引的规定和其他内 部控制监管要求（以下简称"企业内部控制规范体系"），结合德艺 文化创意集团股份有限公司（以下简称"公司"或"本公司"）内部 控制制度和相关评价办法，在内部控制日常监督和专项监督的基础 上，我们对公司截至 2024 年 12 月 31 日（内部控制评价报告基准 日）的内部控制有效性进行了评价。 一、 重要声明 按照企业内部控制规范体系的规定，建立健全和有效实施内部 控制，评价其有效性，并如实披露内部控制评价报告是公司董事会 的责任。监事会对董事会建立和实施内部控制进行监督。经理层负 责组织领导企业内部控制的日常运行。公司董事会、监事会及董事、 监事、高级管理人员保证本报告内容不存在任何虚假记载、误导性 陈述或重大遗漏，并对报告内容的真实性、准确性和完整性承担个 别及连带法律责任。 公司内部控制的目标是合理保证经营管理合法合规、资产安全、 财务报告及相关信息真实完整，提高经营效率和效果，促进实现发 展战略。由于内部控制存在的固有局限性，故仅能为实现上述目标 ...

2025 年 4 月 28 日，德艺文化创意集团股份有限公司（以下简称 "公司"）分别召开第五届董事会第十七次会议及第五届监事会第十 四次会议，审议通过《关于公司 2025 年第一季度报告的议案》。 为使投资者全面了解公司的经营成果和财务状况，公司 2025 年 第一季度报告于 2025 年 4 月 29 日在中国证监会指定的创业板信息披 露网站（巨潮资讯网，网址：http://www.cninfo.com.cn）上披露， 敬请广大投资者注意查阅。 特此公告。 德艺文化创意集团股份有限公司 董事会 证券代码：300640 证券简称：德艺文创 公告编号：2025-035 德艺文化创意集团股份有限公司 2025 年第一季度报告披露提示性公告 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。 2025 年 4 月 28 日 ...

证券代码：300640 证券简称：德艺文创 公告编号：2025-031 德艺文化创意集团股份有限公司 关于调整控股股东为公司向银行申请综合授信 提供关联担保的公告 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。 德艺文化创意集团股份有限公司（以下简称"公司"）于 2025 年 4 月 28 日召开第五届董事会第十七次会议，审议通过了《关于调整 控股股东为公司向银行申请综合授信提供关联担保的议案》，具体内 容公告如下： 一、关联担保概述 1、调整银行授信 公司于 2024 年 8 月 21 日召开的第五届董事会第十次会议和第 五届监事会第八次会议审议通过了《关于控股股东为公司向银行申请 综合授信提供关联担保的议案》，同意公司控股股东、实际控制人吴 体芳先生为公司向包括但不限于招商银行股份有限公司福州分行、兴 业银行股份有限公司福州分行、交通银行股份有限公司福建省分行、 中国建设银行股份有限公司福州城南支行、光大银行股份有限公司福 州分行等合作银行申请总额合计不超过人民币 3 亿元的综合授信额 度提供连带责任保证担保，具体担保数额及担保期限以公司实际经营 需求及公 ...

德艺文化创意集团股份有限公司 募集资金存放与使用情况鉴证报告 华兴专字[2025] 24015580022 号 华兴会计师事务所（特殊普通合伙） 募集资金存放与使用情况鉴证报告 华兴专字[2025] 24015580022 号 德艺文化创意集团股份有限公司全体股东： 我们接受委托，对后附的德艺文化创意集团股份有限公司（以下简称德 艺文创公司）董事会编制的《2024 年度募集资金存放与使用情况的专项报告》 （以下简称"募集资金专项报告"）执行了鉴证工作。 一、董事会的责任 德艺文创公司董事会的责任是提供真实、合法、完整的相关资料，按照 中国证券监督管理委员会《上市公司监管指引第 2 号——上市公司募集资金 管理和使用的监管要求》（2022 年修订）和《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》（2023 年 12 月修订）的规定 编制募集资金专项报告。这种责任包括设计、执行和维护与募集资金专项报 告编制相关的内部控制，保证募集资金专项报告的真实、准确和完整，以及 不存在虚假记载、误导性陈述或重大遗漏。 二、注册会计师的责任 我们的责任是在实施鉴证工作的基础上对德艺文创公司董事会编 ...

证券代码：300640 证券简称：德艺文创 公告编号：2025-023 德艺文化创意集团股份有限公司 第五届监事会第十四次会议决议公告 本公司及监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。 一、监事会会议召开情况 德艺文化创意集团股份有限公司（以下简称"公司"）监事会办 公室已于 2025 年 4 月 17 日以直接送达的方式向各位监事发出关于召 开第五届监事会第十四次会议的通知，本次会议于 2025 年 4 月 28 日 以现场会议的方式在福建省福州市闽侯县上街镇创业路 1 号德艺文 创中心会议室召开。本次会议应出席监事 3 名，实际出席监事 3 名。 本次会议由监事会主席张弦女士主持，公司董事会秘书和证券事务代 表列席了本次会议。本次会议的召开符合有关法律、行政法规、部门 规章、规范性文件和《公司章程》的规定。 二、监事会会议审议情况 （一）审议通过《关于公司 2024 年年度报告及其摘要的议案》 公司监事会认为，公司 2024 年年度报告及其摘要的编制和审议 程序符合法律、行政法规和规范性文件的规定，报告内容真实、准确、 完整，不存在任何虚假记载、误导性陈述或 ...

证券代码：300640 证券简称：德艺文创 公告编号：2025-022 德艺文化创意集团股份有限公司 第五届董事会第十七次会议决议公告 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。 一、董事会会议召开情况 德艺文化创意集团股份有限公司（以下简称"公司"）董事会办 公室已于 2025 年 4 月 17 日以电话、直接送达等方式向各位董事发出 关于召开第五届董事会第十七次会议的通知，本次会议于 2025 年 4 月 28 日以现场会议和通讯相结合的方式在福建省福州市闽侯县上街 镇创业路 1 号德艺文创中心会议室召开。本次会议应出席董事 7 名， 实际出席董事 7 名，其中，以通讯表决方式出席董事 4 名。本次会议 由董事长吴体芳先生主持，公司监事、高级管理人员列席了会议。本 次会议的召开符合有关法律、行政法规、部门规章、规范性文件和《公 司章程》的规定。 二、董事会会议审议情况 （一）审议通过《关于公司 2024 年年度报告及其摘要的议案》 公司董事会认为，2024 年年度报告及其摘要的编制符合法律、法 规和《公司章程》的有关规定，其内容与格式符合中国证监会和深 ...

证券代码：300640 证券简称：德艺文创 公告编号：2025-024 德艺文化创意集团股份有限公司 2024 年度利润分配预案的公告 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。 一、审议程序 （一）董事会审议情况 德艺文化创意集团股份有限公司（以下简称"公司"）于 2025 年 4 月 28 日召开第五届董事会第十七次会议，会议以 7 票同意，0 票反 对，0 票弃权，审议通过了《关于公司 2024 年度利润分配预案的议 案》，本议案尚需提交 2024 年年度股东大会审议。 （二）监事会审议情况 公司于 2025 年 4 月 28 日召开第五届监事会第十四次会议，会议 以 3 票同意，0 票反对，0 票弃权，审议通过了《关于公司 2024 年度 利润分配预案的议案》。监事会认为：公司 2024 年度利润分配预案 与公司利润分配政策相符，综合考虑了公司所处发展阶段，并兼顾了 公司与股东的整体利益，积极回报公司投资者，符合《公司法》《上 市公司监管指引第 3 号——上市公司现金分红》《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》 ...

Financial Performance - The company's operating revenue for Q1 2025 was ¥263,178,564.35, representing a 37.78% increase compared to ¥191,014,825.52 in the same period last year[5]. - Net profit attributable to shareholders was ¥3,928,404.07, a significant increase of 138.27% from ¥1,648,739.18 year-on-year[5]. - The basic and diluted earnings per share both rose to ¥0.0126, up 137.74% from ¥0.0053 in the previous year[5]. - Total operating revenue for the current period reached ¥263,178,564.35, a significant increase of 37.8% compared to ¥191,014,825.52 in the previous period[26]. - Net profit for the current period was ¥3,874,193.24, representing a 140.0% increase from ¥1,614,882.37 in the previous period[28]. - The company reported a gross profit margin of approximately 2.3% for the current period, compared to 1.4% in the previous period[26]. - Basic earnings per share for the current period were ¥0.0126, compared to ¥0.0053 in the previous period, indicating a substantial improvement[28]. - The diluted earnings per share for the current period is 0.0126, compared to 0.0053 in the previous period[29]. Assets and Liabilities - Total assets increased by 6.07% to ¥1,032,733,513.30 from ¥973,647,237.90 at the end of the previous year[5]. - Total liabilities increased to ¥223,105,959.37, compared to ¥167,893,877.21 in the prior period, reflecting a growth of 33.0%[24]. - The company's cash and cash equivalents decreased from CNY 56.27 million to CNY 35.89 million[21]. - The cash and cash equivalents at the end of the period amounted to 35,887,266.89 CNY, down from 78,268,027.35 CNY in the previous period[31]. Cash Flow - The net cash flow from operating activities improved by 31.69%, reaching -¥30,424,718.71 compared to -¥44,541,389.51 in the same period last year[5]. - Cash inflow from operating activities totaled 272,429,877.70 CNY, up from 190,541,476.22 CNY in the previous period, representing an increase of approximately 43%[30]. - The net cash flow from operating activities was -30,424,718.71 CNY, an improvement from -44,541,389.51 CNY in the previous period[30]. - Cash outflow from investing activities was 42,250,474.81 CNY, down from 107,159,988.66 CNY in the previous period, indicating a reduction of about 60%[30]. - Cash inflow from financing activities increased to 80,000,000.00 CNY from 44,000,000.00 CNY, marking an increase of approximately 82%[30]. - The net cash flow from financing activities was 49,506,739.99 CNY, compared to 33,837,890.26 CNY in the previous period, reflecting a growth of about 46%[30]. - The company reported a cash decrease of 20,382,067.19 CNY during the period, an improvement from a decrease of 75,917,323.90 CNY in the previous period[31]. Investments and Expenses - Research and development expenses increased by 42.84% to ¥7,537,217.48, reflecting higher investments in R&D activities[8]. - Research and development expenses increased to ¥7,537,217.48, up 42.8% from ¥5,276,630.14 year-over-year[27]. - The company plans to invest more resources into non-US markets, including the Belt and Road Initiative, Australia, South America, and the Middle East[15]. - The company has established a joint venture with a registered capital of CNY 10 million, where it holds 51% equity[18]. - The company has postponed the return of idle raised funds amounting to CNY 120 million for up to 6 months to temporarily supplement working capital[19]. Shareholder Information - The number of ordinary shareholders at the end of the reporting period was 16,092, with the largest shareholder holding 37.32% of the shares[11]. - The company has reduced its total share capital from 312,452,427 shares to 310,993,427 shares after canceling 1,459,000 repurchased shares[16]. Other Information - The company received government subsidies amounting to ¥472,300.00 during the reporting period, contributing to its financial performance[6]. - The company is accelerating the development of cross-border e-commerce to reduce circulation costs[15]. - The company has not undergone an audit for the first quarter report[32]. - The report was issued by the board of directors on April 28, 2025[33].

Financial Performance - The company's operating revenue for 2024 was CNY 906,712,061.13, representing a 25.75% increase compared to CNY 721,054,661.20 in 2023[17]. - The net profit attributable to shareholders decreased by 65.48% to CNY 9,106,880.73 from CNY 26,377,739.76 in the previous year[17]. - The net profit after deducting non-recurring gains and losses was CNY 17,340,391.47, down 30.03% from CNY 24,782,232.43 in 2023[17]. - Basic earnings per share fell to CNY 0.0293, a decrease of 65.45% from CNY 0.0848 in 2023[17]. - Total assets increased by 6.42% to CNY 973,647,237.90 at the end of 2024, up from CNY 914,883,169.37 at the end of 2023[17]. - The net assets attributable to shareholders decreased by 1.55% to CNY 804,468,817.08 from CNY 817,131,476.24 in the previous year[17]. - The company's cash flow from operating activities showed a significant decline, with a net outflow of CNY 21,074,767.69 compared to a net inflow of CNY 33,748,056.17 in the previous year, a decrease of 162.45%[17]. Revenue and Sales - Total revenue for the first quarter was approximately $191 million, increasing to about $252 million in the third quarter, before declining to around $242 million in the fourth quarter, indicating a quarterly fluctuation in performance[19]. - The creative decoration products generated revenue of 357.34 million yuan, accounting for 39.41% of total revenue, with a growth rate of 28.07%[91]. - The leisure daily products segment saw revenue of 352.94 million yuan, representing 38.93% of total revenue, with a growth rate of 30.20%[91]. - The company’s overseas market strategy led to a 51.94% revenue increase in Asia, totaling 121.61 million yuan[91]. - Revenue from Europe reached 433.97 million yuan, making up 47.86% of total revenue, with a growth of 28.97%[91]. - Over 95% of the company's products are for export, indicating a strong reliance on international markets[35]. Expenses and Costs - The company has faced increased sales expenses due to higher exhibition and travel costs, impacting overall profitability[3]. - Sales expenses increased by 28.28% to ¥66,740,316.97, primarily due to higher exhibition and travel costs[107]. - The gross profit margin for the creative decorative products segment decreased by 1.50% to 18.59% compared to the previous year[94]. - The gross profit margin for the leisure daily necessities segment decreased by 1.92% to 17.79% compared to the previous year[94]. - The cost of goods sold for creative decorative products increased by 30.48% year-on-year, amounting to ¥290.92 million[101]. Research and Development - The company maintains a strong focus on R&D, having established the "De Yi R&D Creative Center" in 2010 and upgraded to the "De Yi Cultural Creative Industrial Design Center" in 2017[53]. - R&D expenses rose by 13.01% to ¥25,620,890.98, attributed to increased labor input in R&D activities[107]. - The number of R&D personnel increased by 53.85% to 120, with the proportion of R&D staff rising to 28.50%[109]. - R&D investment amounted to ¥25,620,890.98, accounting for 2.83% of operating revenue, down from 3.14% in the previous year[109]. - The company is developing innovative products such as non-breakable ceramics and multifunctional bags to enhance market competitiveness[108]. Market and Industry Trends - The cultural and creative industry in China has been growing rapidly, with its value-added share of GDP increasing annually, suggesting a favorable market environment for the company's products[27][28]. - The cultural and creative home goods sector is recognized as a new growth point for China's economy, supported by government policies[32]. - The shift in consumer behavior towards high-frequency consumption is expanding the market for creative home products[45]. - Digitalization is becoming a key trend driving the transformation and upgrading of the cultural and creative industry[47]. - The company operates in the cultural and creative home goods industry, which is characterized by high added value and knowledge intensity, indicating a focus on innovation and design[25][26]. Government Policies and Support - The government emphasizes the importance of cultural industry development, aiming to enhance digital cultural services and promote the integration of culture and technology[36]. - In 2022, the Ministry of Commerce and 27 departments issued policies to boost cultural product exports, focusing on expanding cultural creative product exports and supporting original design in international markets[37]. - The State Council's 2023 policy aims to stabilize and optimize foreign trade, enhancing support for key product imports and exports, and promoting cross-border e-commerce[38]. - The 2024 government report highlights the need to strengthen export credit and insurance support, optimizing cross-border settlement services to help companies explore diversified markets[39]. - The cultural creative home industry is supported by national policies, enhancing product quality and international competitiveness through advanced manufacturing and digital technology[141]. Corporate Governance - The company has established a modern corporate governance structure, ensuring compliance with relevant laws and regulations, and has conducted 7 shareholder meetings during the reporting period[164]. - The board of directors consists of 7 members, including 4 independent directors, who actively participate in decision-making and uphold shareholder rights[165]. - The company has a dedicated management team that adheres to resolutions from shareholder meetings and the board, promoting sustainable business development[167]. - The company emphasizes transparency in information disclosure, having revised several governance documents to enhance compliance and communication with investors[169]. - The company has established an independent financial accounting system and can make independent financial decisions, with a dedicated financial department and personnel[175]. Strategic Initiatives - The company plans to change the use of 39.76 million from the "Smart Retail Terminal Construction" portion to permanently supplement working capital for daily operations[134]. - The company aims to become a global supplier of cultural creative products, leveraging digital development strategies and a dual-engine approach to growth[143]. - The company will continue to monitor macroeconomic policies and adjust business strategies accordingly to navigate complex global trade environments[144]. - The company plans to focus resources on non-U.S. markets, including the Belt and Road Initiative, Australia, South America, and the Middle East, while enhancing product quality through R&D[144]. - The company will enhance brand building to improve market recognition and pricing power, focusing on developing its own IP products and brands[149][150].