2024 年度募集资金存放和使用情况专项核查报告 华泰联合证券有限责任公司 关于水羊集团股份有限公司 2024 年度募集资金存放和使用情况专项核查报告 华泰联合证券有限责任公司（以下简称"华泰联合证券"或"保荐人"）作 为水羊集团股份有限公司（以下简称"水羊股份""公司"或"发行人"）向不 特定对象发行可转换公司债券的保荐人，根据《证券发行上市保荐业务管理办法》 《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》《深 圳证券交易所创业板股票上市规则》及《深圳证券交易所上市公司自律监管指引 第 13 号——保荐业务》等法律法规的规定，对水羊股份在 2024 年度募集资金存 放与使用情况进行了核查，核查情况如下： 一、募集资金的基本情况 经中国证券监督管理委员会证监许可[2023]283 号文《关于同意水羊集团股 份有限公司向不特定对象发行可转换公司债券注册的批复》核准，公司于 2023 年 4 月 4 日向不特定对象发行了 6,949,870 张可转换公司债券，每张面值 100 元， 本次发行可转债募集资金为人民币 69,498.70 万元，扣除发行费用后的募集资金 净额为 68,695.8 ...

水羊集团股份有限公司 审计报告 天职业字[2025]23317 号 录 目 审 计 报 告 -1 2024 年度财务报表 - -6 2024 年度财务报表附注 — -18 您可使用手机"扫一扣"或近入"注册会计师行业绩"涨食是否由具石救业许可抱会计师事务所出具 您可使用手机"扫一扣"或近入"注册会计师行业统一流管平台（http:///ac.mot.gov.cn】"进行查 审计报告 天职业字[2025]23317 号 水羊集团股份有限公司全体股东: 一、审计意见 我们审计了水羊集团股份有限公司(以下简称"水羊股份"或"公司"的财务报表,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。 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 水羊股份 2024 年 12 月 31 日的合并及母公司财务状况以及 2024 年度的合并及母公司经营成 果和现金流量。 二、形成审计意见的基础 我们按照中国注册会计师审计准则的规定执行了审计工作。审计报告的"注册会计师对 财务 ...

天职业字[2025]23317-2 号 目 录 2024 年度控股股东及其他关联方资金占用情况的专项说明 1 2024 年度控股股东及其他关联资金往来情况汇总表 2 2024 年度控股股东及其他关联方资金占用情况的专项说明 水羊集团股份有限公司 2024 年度控股股东及其他关联方资金占用情况的 专项说明 中国注册会计师： 2 天职业字[2025]23317-2 号 水羊集团股份有限公司董事会： 我们审计了水羊集团股份有限公司（以下简称"水羊股份"）财务报表，包括2024年12月31日的合 并资产负债表和资产负债表、2024年度的合并利润表和利润表、合并现金流量表和现金流量表、合并所 有者权益变动表和所有者权益变动表以及相关财务报表附注，并于2025年4月25日签署了标准无保留意 见的审计报告。 根据中国证监会、公安部、国资委、中国银保监会《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》和证券交易所相关文件要求，水羊股份编制了后附的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"）。 编制和对外披露汇总表，并确保其真实性、合法性及完整性是水羊股份管理层的责任。我 ...

2024 年度开展外汇套期保值业务的核查意见 华泰联合证券有限责任公司 | 交易类型 | 获批的额度 | 获批的额度使用期间 | 期末余额 | 是否超过获批 | | --- | --- | --- | --- | --- | | | | | （万元） | 额度 | | 远期结售汇 | 等值人民币 | 2023-5-25 至 2024-5-24 | 0.00 | 否 | | | 20 亿元 | | | | 三、2024 年度开展外汇套期保值业务情况 1 关于水羊集团股份有限公司 2024 年度开展外汇套期保值业务的核查意见 华泰联合证券有限责任公司（以下简称"华泰联合证券"或"保荐人"）作 为水羊集团股份有限公司（以下简称"水羊股份""公司"或"发行人"）向不 特定对象发行可转换公司债券的保荐人，根据《证券发行上市保荐业务管理办法》 《深圳证券交易所创业板股票上市规则》及《深圳证券交易所上市公司自律监管 指引第 13 号——保荐业务》等法律法规的规定，对水羊股份 2024 年度外汇套期 保值业务开展情况进行审慎核查，核查情况如下： 一、保荐人进行的核查工作 华泰联合证券保荐代表人通过与公司董事、监事、高级管理人 ...

2024 年年度跟踪报告 华泰联合证券有限责任公司 关于水羊集团股份有限公司 2024 年年度跟踪报告 | 保荐人名称：华泰联合证券有限责任公司 | 被保荐公司简称：水羊股份 | | --- | --- | | 保荐代表人姓名：张磊清 | 联系电话：0755-82492010 | | 保荐代表人姓名：龙伟 | 联系电话：0755-82492010 | 一、保荐工作概述 | 项目 | 工作内容 | | --- | --- | | 1、公司信息披露审阅情况 | | | （1）是否及时审阅公司信息披露文件 | 是 | | （2）未及时审阅公司信息披露文件的次数 | 0 次 | | 2、督导公司建立健全并有效执行规章制度的情况 | | | （1）是否督导公司建立健全规章制度（包括但不限于防止关联 | | | 方占用公司资源的制度、募集资金管理制度、内控制度、内 | 是 | | 部审计制度、关联交易制度） | | | （2）公司是否有效执行相关规章制度 | 是 | | 3、募集资金监督情况 | | | （1）查询公司募集资金专户次数 | 每月一次 | | （2）公司募集资金项目进展是否与信息披露文件一致 | 是 | | ...

Financial Performance - The company's revenue for Q1 2025 was CNY 1,085,398,753.80, representing a 5.19% increase compared to CNY 1,031,873,547.91 in the same period last year[5] - Net profit attributable to shareholders was CNY 41,883,041.40, up 4.67% from CNY 40,014,816.82 year-on-year[5] - The net profit after deducting non-recurring gains and losses decreased by 22.78% to CNY 41,180,695.27 from CNY 53,328,289.66 in the previous year[5] - Total operating revenue for the current period reached ¥1,085,398,753.80, an increase of 5.3% compared to ¥1,031,873,547.91 in the previous period[17] - Net profit for the current period was ¥5,203,098.62, a decrease of 31.9% from ¥7,648,884.59 in the previous period[18] - Total comprehensive income amounted to CNY 35,709,329.98, a decrease from CNY 39,800,247.50 in the previous period[19] Assets and Liabilities - The company's total assets at the end of the reporting period were CNY 4,175,865,450.39, a decrease of 1.77% from CNY 4,251,106,914.16 at the end of the previous year[5] - The company's total assets decreased to ¥4,175,865,450.39 from ¥4,251,106,914.16, reflecting a decline of 1.8%[16] - Current liabilities totaled ¥860,742,694.60, down 4.7% from ¥903,117,229.08 in the previous period[16] - Non-current liabilities decreased to ¥1,185,025,430.92 from ¥1,253,600,369.16, a reduction of 5.5%[16] - The company's total equity increased to ¥2,130,097,324.87 from ¥2,094,389,315.92, representing a growth of 1.7%[16] Cash Flow - The net cash flow from operating activities was CNY -14,794,603.74, showing a slight improvement of 0.58% from CNY -14,880,775.28 in the same period last year[5] - Cash inflow from operating activities was CNY 1,039,691,547.44, compared to CNY 1,011,182,104.28 in the previous period[21] - Cash outflow from operating activities totaled CNY 1,054,486,151.18, slightly up from CNY 1,026,062,879.56[22] - Cash inflow from investment activities was CNY 175,479,954.42, compared to CNY 116,515,401.24 in the previous period[22] - Net cash flow from investment activities was negative at CNY -2,292,606.21, an improvement from CNY -36,973,103.92[22] - Cash outflow from financing activities was CNY 15,250,732.38, down from CNY 156,343,509.10 in the previous period[22] - The ending cash and cash equivalents balance was CNY 391,614,417.74, compared to CNY 260,949,417.57 at the end of the previous period[22] Shareholder Information - The total number of ordinary shareholders at the end of the reporting period was 20,339[9] - The largest shareholder, Hunan Yujia Investment Management Co., Ltd., held 24.70% of the shares, amounting to 95,904,214 shares[9] - The total number of shares held by the top 10 unrestricted shareholders includes 95,904,214 shares held by Hunan Yujia Investment Management Co., Ltd., accounting for a significant portion of the company's equity[10] - The total number of restricted shares held by executives remains at 30,988,270.0, with no new restrictions added during the period[12] - The company’s major shareholder, Dai Yuefeng, holds 29,314,958 shares, which are subject to lock-up restrictions until the end of the term[12] - The company has not reported any changes in the number of preferred shareholders or any new restrictions on shares during the period[11] Expenses and Financial Management - The company reported a significant increase in financial expenses by 63.66% to CNY 18,243,690.11, primarily due to fluctuations in exchange gains and interest expenses[7] - The company's financial performance indicates a focus on managing liquidity and accounts receivable effectively amid market conditions[14] - Research and development expenses rose to ¥20,855,561.94, an increase of 15.4% compared to ¥18,069,973.34 in the previous period[18] Other Information - The company received government subsidies amounting to CNY 981,635.06 during the reporting period[6] - There are no significant new strategies or product developments mentioned in the current report[13] - The company did not undergo an audit for the first quarter report[24]

一、主要会计数据和财务指标 | 名称 | 持有数量(万股) | 占总股本比例(%) | 增减情况(万股) | | --- | --- | --- | --- | | 湖南御家投资管理有限公司 | 9590.42 | 26.83 | 不变 | | 长沙汀汀企业管理咨询合伙企业(有限合伙) | 4452.30 | 12.46 | 不变 | | 博时汇兴回报一年持有期混合 | 1810.92 | 5.07 | 不变 | | 长沙御投投资管理合伙企业(有限合伙) | 1434.11 | 4.01 | 不变 | | 戴跃锋 | 977.17 | 2.73 | 不变 | | 杜景玉 | 688.00 | 1.93 | 88.00 | | 刘海浪 | 353.75 | 0.99 | -37.80 | | 长沙御投叁号企业管理咨询合伙企业(有限合伙) | 338.77 | 0.95 | 不变 | | 侯素梅 | 329.00 | 0.92 | 20.00 | | 香港中央结算有限公司 | 189.35 | 0.53 | -5.13 | 数据四舍五入，查看更多财务数据>> 二、前10名无限售条件股东持股情况 前十大流通股东累计 ...

Financial Performance - The company's net profit for the year decreased by over 50% compared to the same period last year[5]. - Total revenue for 2024 was approximately ¥4.24 billion, a decrease of 5.69% from ¥4.49 billion in 2023[22]. - Net profit attributable to shareholders was approximately ¥110 million, down 62.63% from ¥294 million in the previous year[22]. - The basic earnings per share decreased to ¥0.28, a decline of 63.16% from ¥0.76 in 2023[22]. - The weighted average return on equity decreased to 5.64%, down from 14.19% in the previous year[22]. - The company reported a total net profit of CNY 65.78 million in Q2 2024, but faced a net loss of CNY 11.44 million in Q3, indicating volatility in profitability throughout the year[24]. - The cash flow from operating activities was approximately ¥266 million, a slight increase of 1.43% from ¥262 million in 2023[22]. - The cash flow from operating activities turned positive in Q4 2024, amounting to CNY 349.75 million, after negative cash flows in the first three quarters[25]. Revenue Breakdown - The revenue from the skincare product category (water, lotion, cream) is approximately ¥3.35 billion, accounting for 79.10% of total revenue, down 4.38% from ¥3.51 billion in 2023[75]. - The revenue from face masks is approximately ¥734.75 million, which is 17.34% of total revenue, down 10.80% from ¥823.69 million in 2023[75]. - Domestic revenue is approximately ¥2.75 billion, representing 64.99% of total revenue, a decrease of 9.29% from ¥3.04 billion in 2023[75]. - Overseas revenue is approximately ¥1.48 billion, representing 35.01% of total revenue, an increase of 1.80% from ¥1.46 billion in 2023[75]. Investment and R&D - The company invested 4.98% of self-owned brand revenue in R&D, focusing on skin mechanism exploration and new raw material development[51]. - The company has a R&D team of over 200 people and collaborates with institutions like Jiangnan University and the Chinese Academy of Sciences for innovation[45]. - R&D investment for 2024 amounted to ¥82,175,539.04, representing 1.94% of operating revenue, an increase from 1.70% in 2023[86]. - The company aims to develop a new antioxidant ingredient based on the Nrf2-ARE pathway, with multiple raw materials undergoing efficacy validation[84]. Market Strategy - The company aims to enhance brand asset construction and product quality, focusing on a dual business model of self-owned and partner brands to drive growth[33]. - The company is actively expanding its global presence, focusing on high-end brand development and enhancing operational decision-making efficiency[49]. - The company has established a global sales network with presence in major cities across China, the UK, France, the US, and Canada, ensuring comprehensive market coverage[34]. - The company is committed to building a high-end global beauty brand group, aiming for sustainable development through a multi-brand matrix strategy[33]. Corporate Governance - The company emphasizes the importance of information disclosure, ensuring accurate and timely communication with investors[132]. - The board consists of 7 members, including 3 independent directors, complying with legal and regulatory requirements[130]. - The company maintains independence from its controlling shareholders in terms of operations, assets, and finances[137]. - The company has implemented a performance evaluation and incentive mechanism for directors and senior management[134]. Shareholder Relations - The company plans to distribute a cash dividend of 1 yuan (including tax) for every 10 shares, totaling 38,867,699.80 yuan (including tax) based on a total share capital of 388,676,998 shares[164]. - The company will not distribute cash dividends, issue bonus shares, or increase share capital from capital reserves for the 2024 fiscal year, prioritizing the retention of profits for future development[166]. - The company has a share repurchase plan in place, with a focus on canceling shares to enhance shareholder value[140]. Risk Management - The company has indicated potential risks in its future development outlook section[5]. - The company faces supply chain management risks due to the need for timely and diverse product delivery, which requires maintaining adequate inventory levels[116]. - Intense competition in the cosmetics industry poses risks, with potential market share loss if the company fails to adapt to consumer demands and new sales channels[118]. - Macroeconomic fluctuations could impact consumer purchasing power, potentially leading to decreased demand for cosmetics and affecting revenue and profit[121]. Environmental and Social Responsibility - The company actively engages in corporate social responsibility, focusing on environmental protection and stakeholder rights[182]. - The company has not faced any administrative penalties related to environmental issues during the reporting period[180]. - The company has established a fair procurement system to protect supplier rights and ensure compliance with contracts[184]. Employee Relations - The total number of employees at the end of the reporting period was 2,040, with 25 in the parent company and 2,015 in major subsidiaries[161]. - The company has a training center that focuses on cultural, brand, management, and general skills training to enhance employee capabilities[163]. - The company has a three-tier incentive mechanism consisting of "basic income + diversified bonuses + medium to long-term incentives" to ensure competitive salary structures[162]. Legal and Compliance - The company has not reported any significant defects in non-financial reporting[177]. - The internal control audit report received a standard unqualified opinion, indicating no significant issues were found[177]. - The company will ensure compliance with legal obligations regarding the IPO process and investor protection measures[190].

证券代码：300740 证券简称：水羊股份 公告编号：2025-015 债券代码：123188 债券简称：水羊转债 水羊集团股份有限公司 关于回购股份比例超 1%暨回购进展的公告 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。 水羊集团股份有限公司（以下简称"公司"）于 2025 年 4 月 15 日召开第三 届董事会 2025 年第一次临时会议，审议通过了《关于〈水羊集团股份有限公司 回购公司股份方案〉的议案》，拟使用不低于人民币 5,000 万元（含），不超过人 民币 10,000 万元（含）的自有资金和股票回购专项贷款资金以集中竞价交易方 式回购公司已发行的部分人民币普通股（A 股）股份（以下简称"本次回购"）， 回购股份的价格不超过人民币 18.00 元/股（含），回购的股份将全部用于实施员 工持股计划或者股权激励。若公司未能自本次回购实施完成之日起三年内将已回 购的股份用于前述用途的，未使用部分的回购股份将依法予以注销。具体内容详 见公司于 2025 年 4 月 16 日在巨潮资讯网（www.cninfo.com.cn）披露的《关 于回购公司股份方案 ...

证券代码：300740 证券简称：水羊股份 公告编号：2025-014 关于首次回购公司股份的公告 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。 水羊集团股份有限公司（以下简称"公司"）于 2025 年 4 月 15 日召开第三 届董事会 2025 年第一次临时会议，审议通过了《关于〈水羊集团股份有限公司 回购公司股份方案〉的议案》，拟使用不低于人民币 5,000 万元（含），不超过人 民币 10,000 万元（含）的自有资金和股票回购专项贷款资金以集中竞价交易方 式回购公司已发行的部分人民币普通股（A 股）股份（以下简称"本次回购"）， 回购股份的价格不超过人民币 18.00 元/股（含），回购的股份将全部用于实施员 工持股计划或者股权激励。若公司未能自本次回购实施完成之日起三年内将已回 购的股份用于前述用途的，未使用部分的回购股份将依法予以注销。具体内容详 见公司于 2025 年 4 月 16 日在巨潮资讯网（www.cninfo.com.cn）披露的《关 于回购公司股份方案的公告》（公告编号：2025-011）。 根据《上市公司股份回购规则》《深圳证券 ...