郑州捷安高科股份有限公司 审计报告 勤信审字【2025】第 0506 号 目 录 | 内 容 | 页 次 | | --- | --- | | 一、审计报告 | 1-7 | | 二、已审财务报表 | | | 1.合并资产负债表 | 8-9 | | 2.母公司资产负债表 | 10-11 | | 3.合并利润表 | 12 | | 4.母公司利润表 | 13 | | 5.合并现金流量表 | 14 | | 6.母公司现金流量表 | 15 | | 7.合并所有者权益变动表 | 16-17 | | 8.母公司所有者权益变动表 | 18-19 | | 三、财务报表附注 | 20-102 | 中勤万信会计师事务所（特殊普通合伙） 地址：北京西直门外大街 112 号阳光大厦 10 层 电话：（86-10）68360123 传真：（86-10）68360123-3000 邮编：100044 审 计 报 告 勤信审字【2025】第 0506 号 郑州捷安高科股份有限公司全体股东： 一、 审计意见 我们审计了郑州捷安高科股份有限公司（以下简称"捷安高科"）财务报表， 包括 2024 年 12 月 31 的合并及母公司资产负债表，202 ...

郑州捷安高科股份有限公司 内部控制审计报告 勤信审字【2025】第 0507 号 目 录 | 内容 | 页次 | | --- | --- | | 内部控制审计报告 | 1-2 | 中勤万信会计师事务所 地址：北京西直门外大街 112 号阳光大厦 10 层 电话：（86-10）68360123 传真：（86-10）68360123-3000 邮编：100044 内部控制审计报告 勤信审字【2025】第 0507 号 郑州捷安高科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， 我们审计了郑州捷安高科股份有限公司（以下简称捷安高科）2024 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 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。 ...

郑州捷安高科股份有限公司 2024 年度募集资金存放与使用情况 鉴证报告 勤信专字【2025】第 0195 号 | 内 | 容 | 页 | 次 | | --- | --- | --- | --- | | 鉴证报告 | | 1-2 | | | 附件： | | | | | | 郑州捷安高科股份有限公司董事会关于 | | | | 2024 | 年度募集资金存放与使用情况的专项报告 | 3-7 | | 目 录 中勤万信会计师事务所（特殊普通合伙） 地址：北京西直门外大街 112 号阳光大厦 10 层 电话：（86-10）68360123 传真：（86-10）68360123-3000 邮编：100044 2024 年度募集资金存放与使用情况鉴证报告 勤信专字【2025】第 0195 号 郑州捷安高科股份有限公司全体股东： 我们接受委托，审核了后附的郑州捷安高科股份有限公司（以下简称"贵公 司"）管理层编制的《关于 2024 年度募集资金存放与使用情况的专项报告》。 一、对报告使用者和使用目的的限定 本报告仅供贵公司年度报告披露之目的使用，不得用作任何其他目的。我们 同意将本报告作为贵公司 2024 年度报告的必备文件 ...

民生证券股份有限公司 关于郑州捷安高科股份有限公司 2024 年度募集资金存放与使用情况的核查意见 民生证券股份有限公司（以下简称"民生证券"或"保荐机构"）作为郑州 捷安高科股份有限公司（以下简称"捷安高科"或"公司"）首次公开发行股票 并在创业板上市的保荐机构，根据《深圳证券交易所创业板股票上市规则》、《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》等相关法律、 法规和规范性文件的规定，对捷安高科 2024 年度募集资金存放与使用情况进行 了核查，具体情况如下： 一、募集资金基本情况 （一）实际募集资金金额、资金到账时间 经中国证券监督管理委员会《关于郑州捷安高科股份有限公司首次公开发行 股票的批复》（证监许可（2020）377 号）核准，公司向社会公众公开发行人民 币普通股 2,309 万股新股，每股面值人民币 1 元，发行价格为每股人民币 17.63 元，募集资金总额为人民币 407,076,700.00 元，扣除发行费用人民币 66,905,500.00 元，实际募集资金净额为人民币 340,171 ...

郑州捷安高科股份有限公司 2024 年度独立董事述职报告 （秦超贤） 本人在任职期间严格按照《公司法》《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》等法律法规及《公司章程》《独立 董事工作制度》等的规定，在 2024 年工作中，认真履行职责，充分发挥独立董 事作用，出席公司相关会议，认真审议各项议案并发表独立意见，不受上市公司 主要股东、实际控制人或者其他与公司存在利害关系的单位或个人影响，发挥独 立董事独立和专业性作用，切实维护全体股东尤其是广大中小股东的合法权益。 现将履职情况汇报如下： 一、 独立董事的基本情况 本人秦超贤，中国国籍，研究生学历，执业律师。无境外永久居留权。 2023 年 1 月 6 日至今担任公司独立董事。 在担任公司独立董事期间，本人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 妨碍本人进行独立客观判断的关系，不存在影响独立董事独立性的情况，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 ...

郑州捷安高科股份有限公司 2024 年度独立董事述职报告 （姚加林） 本人在任职期间严格按照《公司法》《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》等法律法规及《公司章程》《独立 董事工作制度》等的规定，在 2024 年工作中，认真履行职责，充分发挥独立董 事作用，出席公司相关会议，认真审议各项议案并发表独立意见，不受上市公司 主要股东、实际控制人或者其他与公司存在利害关系的单位或个人影响，发挥独 立董事独立和专业性作用，切实维护全体股东尤其是广大中小股东的合法权益。 现将履职情况汇报如下： 一、 独立董事的基本情况 本人姚加林，中国国籍，研究生学历。无境外永久居留权。2023 年 1 月 6 日至今担任公司独立董事。 在担任公司独立董事期间，本人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 妨碍本人进行独立客观判断的关系，不存在影响独立董事独立性的情况，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 ...

郑州捷安高科股份有限公司 董事会 郑州捷安高科股份有限公司董事会 关于独立董事独立性情况的专项意见 根据证监会《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》《上市公司自律监管指引第 2 号--规范运作》等要求，郑州捷安高科股 份有限公司（以下简称"公司"）董事会，就公司在任独立董事赵健梅女士、秦 超贤先生、姚加林先生的独立性情况进行评估并出具如下专项意见： 经核查独立董事赵健梅女士、秦超贤先生、姚加林先生的任职经历以及签署 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，因此，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。 2025 年 4 月 22 日 ...

郑州捷安高科股份有限公司 一、 独立董事的基本情况 本人赵健梅，中国国籍，硕士研究生学历，注册会计师。无境外永久居留权。 2021 年 10 月至今担任公司独立董事。 在担任公司独立董事期间，本人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妨碍本 人进行独立客观判断的关系，不存在影响独立董事独立性的情况，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》等法律、法规、规范性文件及《公司章程》《独立董事工 作制度》中关于独立董事独立性的相关要求。 二、 出席董事会及股东大会的情况 （一）2024 年度，本人出席董事会会议的情况如下： 2024 年度独立董事述职报告 （赵健梅） 本人在任职期间严格按照《公司法》《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》等法律法规及《公司章程》《独立 董事工作制度》等规定，在 2024 年工作中，认真履行职责，充分发挥独立董事 作用，出席公司相关会议，认真 ...

Financial Performance - The company's operating revenue for 2024 reached ¥383,880,467.55, representing a 7.84% increase compared to ¥355,987,486.35 in 2023[21]. - Net profit attributable to shareholders for 2024 was ¥54,932,477.38, up 9.12% from ¥50,339,530.72 in 2023[21]. - The net profit after deducting non-recurring gains and losses was ¥52,767,061.96, an increase of 11.15% from ¥47,473,324.60 in 2023[21]. - The total assets at the end of 2024 were ¥1,060,578,293.24, a decrease of 0.86% from ¥1,069,816,134.77 at the end of 2023[21]. - The company's cash flow from operating activities decreased by 34.13% to ¥54,731,398.63 from ¥83,084,709.32 in 2023[21]. - The basic earnings per share for 2024 was ¥0.38, down 15.56% from ¥0.45 in 2023[21]. - The company achieved a revenue of 38,388.05 million yuan, representing a year-on-year growth of 7.84%[69]. - The net profit attributable to shareholders reached 5,493.25 million yuan, with a year-on-year increase of 9.12%[69]. - The net profit excluding non-recurring items was 5,276.71 million yuan, reflecting an 11.15% year-on-year growth[69]. Dividend and Capital Management - The company plans to distribute a cash dividend of 3.5 RMB per 10 shares to all shareholders, based on a total of 144,340,568 shares[5]. - The company will increase its capital reserve by issuing 4 additional shares for every 10 shares held by shareholders[5]. - The company plans to distribute cash dividends of ¥2.50 per 10 shares, totaling up to ¥27,549,326.75, with no stock dividends issued[191]. - The proposed capital reserve conversion plan includes a stock increase of 3 shares for every 10 shares held, not exceeding 33,059,192 shares[191]. - The net profit attributable to ordinary shareholders for the 2024 fiscal year was ¥54,932,477.38, with available distributable profits of ¥101,337,829.47[194]. - The company will distribute cash dividends of ¥3.50 per 10 shares, amounting to an estimated total of ¥50,519,198.80, with no stock dividends issued[195]. Risk Management - The report highlights potential risk factors and countermeasures for future development, which investors are advised to pay attention to[5]. - The company faces risks related to accounts receivable collection, which may impact cash flow and operational efficiency, and is implementing measures to manage this risk[124]. - The company acknowledges the risk of industry competition due to rapid technological advancements and is committed to accelerating product development to meet evolving customer needs[125]. - The company is addressing the risk of talent loss by enhancing recruitment and retention strategies, particularly for high-skilled positions[126]. - The company experiences seasonal revenue fluctuations, with a significant portion of income concentrated in the second half of the year, and is working to mitigate this risk through improved budget management[127]. - The company recognizes the need to adapt its product offerings to keep pace with technological advancements and changing market demands to ensure future growth[128]. Business Focus and Development - The company is focused on the virtual simulation education and training sector, primarily serving the rail transit and emergency safety industries[30]. - The company has been actively involved in talent training initiatives to enhance core competitiveness and ensure safe railway operations[33]. - The company focuses on providing virtual simulation training solutions, primarily in the fields of rail transit and emergency safety, with no significant changes in its main business or products during the reporting period[38]. - The company is gradually integrating AI technology into its products to optimize and upgrade offerings, better meeting customer needs[38]. - The company aims to enhance training effectiveness by utilizing digital tools and technologies, aligning with the national push for digital transformation in vocational education[38]. - The company is expanding its market presence in aviation, maritime, and intelligent connected vehicles, leveraging AI advancements[38]. - The integration of 5G, AI, and big data technologies is expected to enhance the efficiency of training resource utilization and improve the training model[35]. - The company is committed to developing a dynamic lifelong education ecosystem that adapts to industry developments through cross-disciplinary training content[34]. Research and Development - The company holds 564 software copyrights and 184 patents, showcasing its strong R&D capabilities[63]. - The company has established a comprehensive product line covering nine major specialties in the rail transit vocational education sector[67]. - Research and development expenses amounted to ¥41,291,900, reflecting a 3.74% increase from the previous year[73]. - The company has established a technical platform and simulation system to enhance R&D efficiency, utilizing technologies such as artificial intelligence and digital twins[73]. - The company is focusing on the aircraft maintenance series products to capture the future domestic large aircraft training market[69]. - The company aims to enhance its technological capabilities through the development of a new railway dispatch control system, which is expected to provide growth opportunities for the next 10-20 years[89]. - The company has completed the development of a controller simulation project, enhancing its technical strength in this product area[89]. - The company has completed the development of a comprehensive simulation teaching aircraft to meet the training needs of aviation maintenance[90]. - The company is focusing on developing AI-driven examination systems to improve efficiency and reduce the workload of evaluators[91]. Governance and Management - The company has established a complete and independent financial accounting system and management system, ensuring financial independence from its controlling shareholders[145]. - The company maintains an independent operational structure, with no shared management or operational activities with its controlling shareholders[147]. - The board of directors consists of 9 members, including 3 independent directors, ensuring compliance with relevant laws and regulations[136]. - The company has implemented a transparent performance evaluation and incentive mechanism for senior management, aligning with legal requirements[138]. - The company has a complete and independent personnel management system, ensuring independence from its controlling shareholders[144]. - The company has established a robust information disclosure management system, ensuring timely and accurate information dissemination to investors[141]. - The company has a clear governance structure that protects the rights of all shareholders, particularly minority shareholders[134]. - The company has not engaged in any related party transactions that would compromise its independence or fairness in operations[148]. Employee Management - The total number of employees at the end of the reporting period is 577, with 280 in the parent company and 297 in major subsidiaries[185]. - The professional composition includes 139 production personnel, 120 sales personnel, 231 technical personnel, 13 financial personnel, and 74 administrative personnel[185]. - The educational background of employees shows 29 with master's degrees, 333 with bachelor's degrees, 171 with associate degrees, and 44 below associate degree[186]. - The company has established a salary management system based on "external competition and internal fairness" to promote sustainable and healthy development[187]. - The salary structure consists of a salary package, long-term incentives, company benefits, and allowances, with the salary package divided into basic salary and performance salary[187]. - The company has conducted talent assessments to optimize personnel allocation and support talent retention strategies[190]. - The company is focusing on regular and external training programs to enhance employee skills and adapt to business changes[189]. - The company has approved adjustments to its stock incentive plans, allowing for the vesting of restricted stock for eligible employees[196]. Meetings and Shareholder Engagement - The company held its annual general meeting on May 10, 2024, with an investor participation rate of 47.96%[149]. - The first extraordinary general meeting of 2024 was held on November 15, 2024, with a participation rate of 48.32%[149]. - The company held a total of 12 board meetings in 2024, with the latest on November 26, 2024[177]. - All directors attended the board meetings, with no absences reported for the shareholder meetings[178]. - The Audit Committee convened four times in 2024, discussing key reports including the 2023 annual internal audit report and the 2024 first-quarter report[181]. - No objections were raised by directors regarding company matters during the reporting period[179]. - The company’s governance and operational decisions were made in accordance with relevant laws and regulations, ensuring timely and efficient decision-making[180].

Financial Performance - The company's revenue for Q1 2025 was ¥24,907,487.12, representing a 4.85% increase compared to ¥23,755,588.99 in the same period last year[5] - The net loss attributable to shareholders was ¥6,795,575.60, a 41.61% increase from a loss of ¥4,798,762.19 in the previous year[5] - Net profit for the current period was a loss of ¥6,971,322.51, compared to a loss of ¥4,976,314.16 in the previous period, representing a deterioration of 40.14%[17] - Operating profit for the current period was a loss of ¥6,392,255.69, worsening from a loss of ¥4,278,154.87 in the previous period[17] - Basic and diluted earnings per share for the current period were both -¥0.05, compared to -¥0.04 in the previous period[18] - The company reported a total comprehensive loss of ¥6,971,322.51 for the current period, compared to a loss of ¥4,976,314.16 in the previous period[18] Cash Flow - The net cash flow from operating activities was -¥40,900,972.14, which is a 10.17% decline compared to -¥37,125,462.26 in the prior year[5] - Cash flow from operating activities showed a net outflow of ¥40,900,972.14, compared to a net outflow of ¥37,125,462.26 in the previous period[19] - The net cash flow from investing activities improved by 57.29% to -¥2,753,660.30, attributed to reduced capital expenditures[9] - The company reported a 100% change in financing cash flow, with no cash flow from financing activities compared to -¥20,319,665.44 in the previous year, due to share repurchase activities last year[9] Assets and Liabilities - The total assets decreased by 5.90% to ¥997,981,188.59 from ¥1,060,578,293.24 at the end of the previous year[5] - Total current assets decreased from 704,963,296.95 CNY to 645,785,789.29 CNY, a reduction of approximately 8.5%[13] - Total liabilities decreased from 222,009,126.03 CNY to 164,257,754.37 CNY, a reduction of approximately 26%[14] - The company's cash and cash equivalents decreased from 282,004,542.07 CNY to 236,843,498.38 CNY, a decline of about 16.0%[13] - The total equity attributable to the parent company decreased from 835,564,515.69 CNY to 830,894,529.61 CNY, a slight decline of about 0.8%[15] - The company has a total of 352,195,399.30 CNY in non-current assets, slightly down from 355,614,996.29 CNY[14] - The company’s total liabilities and equity sum to 997,981,188.59 CNY, matching the total assets[15] Shareholder Information - Total number of common shareholders at the end of the reporting period is 14,351[11] - The top two shareholders, Zheng Leguan and Zhang Anquan, hold 14.90% and 14.27% of shares respectively, totaling 42,556,243 shares[11] Other Income and Expenses - Other income decreased by 46.96% to ¥1,887,588.55, mainly due to incomplete government subsidy approvals[9] - Research and development expenses increased to ¥8,676,916.90, up 14.87% from ¥7,550,766.20 in the previous period[16] - Other income decreased to ¥1,887,588.55 from ¥3,558,898.84 in the previous period, a decline of 46.96%[16] Accounts Receivable - The company reported a significant increase in accounts receivable, which rose by 94.14% to ¥10,329,844.55 due to outstanding commercial acceptance bills[8] - The company reported accounts receivable of 186,769,364.02 CNY, down from 219,334,941.76 CNY, a decrease of approximately 16.6%[13] - The company experienced a 381.32% increase in receivables financing, reaching ¥9,610,495.85, primarily due to outstanding bank acceptance bills[8]