华兴专字[2025]25000320035 号 华兴会计师事务所(特殊普通合伙) 无锡线上线下通讯信息技术股份有 限公司 募集资金存放与使用情况鉴证报告 您可使用手机"扫一扫"或进入"注册会计师行业统一监管平台（http://ac.mof.gov.cn）"进行查 您可使用手机"扫一扫"或进入"注册会计师行业统一监管平台（http://ac.mof.gov.cn）"进行查处 （ 会计师事务所(特殊普通合伙 G CERTIFIED PUBLIC ACCOUN 终 159号中 | 十 厦 R 应 6-9 楼 申 话(Tel) · 0591-87852574 6-9/F Block B.152 Hudong Road.Fuzhou.Fujian.China 无锡线上线下通讯信息技术股份有限公司全体股东: 我们接受委托,对后附的无锡线上线下通讯信息技术股份有限公司(以 下简称"线上线下"）董事会编制的《2024 年度募集资金存放与使用情况专 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 线上线下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 ...

无锡线上线下通讯信息技术股份有限公司 2024 年独立董事述职报告 2024 年度独立董事述职报告 （周宇） 本人作为无锡线上线下通讯信息技术股份有限公司（以下简称"公司"）的 独立董事，因董事会换届选举于 2024 年 6 月离任。在 2024 年度任职期间，本 人严格按照《上市公司独立董事管理办法》《公司章程》及公司《独立董事工 作制度》等相关制度的有关规定，依法履职，充分发挥独立董事的独立性和专 业性，监督公司规范化运作，切实维护公司和全体股东尤其是中小股东的合法 权益。现将 2024 年度履职情况报告如下： 一、基本情况 （一）工作履历、专业背景以及兼职情况 本人周宇，1971 年 10 月出生，中国国籍，无境外永久居留权，中国注册会 计师。历任无锡庆丰集团维新漂染有限公司 IT 工程师，无锡大众会计师事务所 有限公司历任审计员、审计部副部长；现任无锡大众会计师事务所有限公司执业 质量风险委员会主任及监事。2018 年 6 月至 2024 年 6 月，任公司独立董事。 （二）不存在影响独立性的情况 报告期内，本人任职符合《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 ...

无锡线上线下通讯信息技术股份有限公司 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。 无锡线上线下通讯信息技术股份有限公司董事会 2025 年 4 月 27 日 董事会对独立董事独立性评估的专项意见 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，无锡线上线下通讯信息技术股 份有限公司（以下简称"公司"）董事会，就公司现任独立董事王学华、颜节礼的 独立性情况进行评估并出具如下专项意见： 经核查独立董事王学华、颜节礼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。 ...

无锡线上线下通讯信息技术股份有限公司 2024 年独立董事述职报告 2024 年度独立董事述职报告 （周波） 本人作为无锡线上线下通讯信息技术股份有限公司（以下简称"公司"）独 立董事，因董事会换届选举于 2024 年 6 月离任。在 2024 年度任职期间，本人 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、规范性文件及《公司章程》《独立董事工作制度》的有关规定和 要求，本着客观、公正、独立的原则，忠实勤勉地履行独立董事职责，按规定 出席相关会议，认真审议董事会各项议案，充分发挥独立董事的作用，切实维 护了公司和全体股东的合法权益。现将本人 2024 年度履行独立董事职责情况汇 报如下： 一、基本情况 （一）工作履历、专业背景以及兼职情况 本人周波，1973 年 11 月出生，中国国籍，希腊永久居留权，本科学历， 执业律师。历任江苏省无锡化工原料总公司职员，无锡市禹光房产开发公司职 员，无锡市直湖港水利枢纽工程管理处职员，江苏无锡英特东华律师事务所律 师，江苏无锡永宜律师事务所律师，江苏法舟律师事 ...

无锡线上线下通讯信息技术股份有限公司 2024 年独立董事述职报告 2024 年度独立董事述职报告 （颜节礼） 本人作为无锡线上线下通讯信息技术股份有限公司（以下简称"公司"）的 独立董事，在 2024 年度任职期间，本人严格按照《公司法》《证券法》《上市 公司治理准则》等法律法规以及《公司章程》《独立董事工作制度》等规定， 本着客观、公正、独立的原则，勤勉尽责、独立履职，及时了解公司的经营情 况和财务状况，按时出席相关会议，对各项议案进行认真审议，充分发挥了独 立董事及各专门委员会委员的独立性和专业性作用。现就本人在 2024 年度履行 独立董事职责的情况汇报如下： 一、独立董事基本情况 本人颜节礼，1972 年 7 月出生，中国国籍，无境外永久居留权，大学本科、 在职研究生学历。曾任江南大学会计系讲师、江南大学财务处副处长、武汉大学 访问学者，现任江南大学会计系副教授、公司独立董事。 本人任职符合《上市公司独立董事管理办法》规定的独立性要求，不在公司 担任除独立董事外的其他职务，与公司及其主要股东不存在直接或者间接利害关 系，或者其他可能影响独立客观判断的关系；独立履行职责，不受公司及其主要 股东等单位或 ...

无锡线上线下通讯信息技术股份有限公司 内幕信息知情人登记管理制度 第一章 总 则 第一条 为加强无锡线上线下通讯信息技术股份有限公司（以下简称"公司"） 内幕信息管理，做好内幕信息保密工作，维护信息披露的公平原则，保护广大投 资者的合法权益，根据《中华人民共和国公司法》《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》等有关法律法规及《无锡线上线下通讯信息 技术股份有限公司章程》及公司《信息披露管理制度》等规定，结合公司实际情 况，制定本制度。 第二条 公司董事会是内幕信息的管理机构，董事长为主要责任人，董事会 秘书负责办理公司内幕信息知情人的登记入档和报送事宜，董事会办公室为公司 内幕信息的监督、管理、登记、披露及备案的日常工作部门。董事长和董事会秘 书应当对内幕信息知情人档案的真实、准确和完整签署书面确认意见。 公司监事会应当对内幕信息知情人登记管理制度实施情况进行监督。 第三条 本制度适用于公司及下属控股子公司。 公司控股股东、实际控制人、持股5%以上股东、各类中介机构、董事、监 事、高级管理人员及公司各部门和子公司都应 ...

无锡线上线下通讯信息技术股份有限公司 2024 年独立董事述职报告 2024 年度独立董事述职报告 （王学华） 本人作为无锡线上线下通讯信息技术股份有限公司（以下简称"公司"）的 独立董事，在 2024 年任职期间，本人严格按照《公司法》《证券法》《上市公 司治理准则》等法律法规以及《公司章程》《独立董事工作制度》等规定，本 着客观、公正、独立的原则，勤勉尽责、独立履职，及时了解公司的经营情况 和财务状况，按时出席相关会议，对各项议案进行认真审议，充分发挥了独立 董事及各专门委员会委员的独立性和专业性。现就本人在 2024 年度履行独立董 事职责的情况汇报如下： 一、独立董事基本情况 本人王学华，1966 年 4 月出生，中国国籍，无永久境外居留权，研究生学 历，法律专业人士。曾任江苏金渠律师事务所兼职律师，现任江南大学法学院副 教授，上海汇业（无锡）律师事务所兼职律师，公司独立董事。 作为公司的独立董事，本人未在公司担任除独立董事以外的任何职务，也未 在公司主要股东处担任任何职务，与公司以及公司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。 二、2024 年度履职概况 ...

无锡线上线下通讯信息技术股份有限公司 信息披露管理制度 第一条 为规范无锡线上线下通讯信息技术股份有限公司(以下简称"公司") 信息披露行为，加强信息披露事务管理，保护投资者合法权益，根据《中华人 民共和国公司法》《中华人民共和国证券法》《上市公司信息披露管理办法》 《深圳证券交易所创业板股票上市规则》（以下简称"《上市规则》"）等相关 规范性法律文件及《无锡线上线下通讯信息技术股份有限公司章程》(以下简称 "《公司章程》")的有关规定，结合本公司实际，特制定本制度。 第二条 本制度所称"信息"是指所有能对公司股票及其衍生品种价格产生重 大影响的信息以及证券监管部门要求披露的信息；本制度所称"披露"是指在规 定的时间内、在规定的媒体上、以规定的方式向社会公众公布前述的信息，并 送达证券监管部门。 第三条 公司应当真实、准确、完整、及时地披露信息，不得有虚假记载、 误导性陈述或者重大遗漏。公司应当同时向所有投资者公开披露信息。 第四条 公司董事、监事、高级管理人员应当忠实、勤勉地履行职责，保证 披露信息的真实、准确、完整、及时、公平。 第五条 在内幕信息依法披露前，任何知情人不得公开或者泄露该信息，不 得利用该 ...

Financial Performance - The company's operating revenue for 2022 was ¥1,737,918,343.41, representing a 34.24% increase compared to ¥1,294,606,482.95 in 2021[18]. - The net profit attributable to shareholders decreased by 40.97% to ¥50,118,820.56 from ¥84,896,793.14 in the previous year[18]. - The basic earnings per share fell by 44.25% to ¥0.63, down from ¥1.13 in 2021[18]. - The total assets increased by 13.81% to ¥1,337,298,346.01 at the end of 2022, compared to ¥1,175,072,763.82 at the end of 2021[18]. - The net assets attributable to shareholders rose by 2.81% to ¥1,166,613,355.43 from ¥1,134,760,103.62 in 2021[18]. - The net cash flow from operating activities was negative at -¥62,563,971.01, a decline of 200.25% from ¥62,408,841.48 in the previous year[18]. - The weighted average return on equity decreased to 4.37% from 9.28% in 2021, a drop of 4.91%[18]. - The company reported a net profit of CNY 50.12 million, a decrease of 40.97% year-on-year, primarily due to external economic pressures[55]. - The gross margin for mobile information services was 8.39%, which decreased by 1.94% year-on-year[63]. - Sales expenses increased by 41.08% to 39,915,000.69 CNY due to business expansion and an increase in sales personnel[73]. Revenue Breakdown - Total revenue for the year was 1,737,918,343.41 CNY, with a peak in Q3 at 663,738,735.43 CNY[20]. - Net profit attributable to shareholders for the year was 49,118,820.56 CNY, with the highest in Q1 at 17,211,819.83 CNY[20]. - The digital marketing business generated revenue of CNY 423.70 million, accounting for 24.38% of total revenue, marking a 100% increase as it was not reported in the previous year[59]. - The mobile information service revenue was CNY 1,296.09 million, which remained relatively stable with a slight increase of 0.14% compared to the previous year[59]. - The gross profit from mobile information services was CNY 108.70 million, with a gross margin decrease of 1.94% due to rising channel prices and intensified competition[56]. Market Trends - The mobile information service market in China saw a 6.4% increase in message volume, reaching 18,748 billion messages in 2022[28]. - The internet advertising market in China experienced a decline of 6.38% in 2022, totaling 508.8 billion CNY, marking the first negative growth in 20 years[32]. - Short video platforms became the main growth direction for internet advertising, with a market size of approximately 858.50 billion CNY in 2022, growing by 5.86% year-on-year[33]. Strategic Initiatives - The company is expanding its client base in the financial sector while also developing international SMS business to enhance operational stability[31]. - The company has established itself as a significant player in the mobile information service industry, covering various sectors including finance and e-commerce[31]. - The company is expanding its international SMS business, having established a subsidiary in Hong Kong in March 2022[41]. - The company aims to enhance customer engagement through a high-quality marketing and operations team, providing 24/7 customer response services[41]. - The company has built a strong technical team focused on mobile information services, enhancing its ability to meet diverse client needs through continuous R&D investment[48]. Governance and Compliance - The company has established a complete governance structure in compliance with relevant laws and regulations, enhancing transparency and fairness in information disclosure[111]. - The board of directors consists of 5 members, including 2 independent directors, meeting legal and regulatory requirements[108]. - The company maintains independence in operations, assets, personnel, and finance from its controlling shareholders[113]. - The company has implemented a comprehensive internal control system to ensure the effectiveness of major investment decisions[110]. - The company respects the rights of stakeholders, including creditors, employees, and customers, fostering mutually beneficial relationships[112]. Shareholder Engagement - The company held its first temporary shareholders' meeting in 2022 with a participation rate of 75.01% on March 17, 2022[118]. - The annual shareholders' meeting in 2021 had a participation rate of 74.82% on May 17, 2022[118]. - The company distributed a cash dividend of ¥3.3 per 10 shares (including tax) to shareholders based on a total share capital of 80 million shares, completed by June 30, 2022[147]. - The company plans to distribute a cash dividend of 3.0 yuan per 10 shares, totaling 24 million yuan, with a distribution base of 80 million shares[150]. Risk Management - The company will implement a comprehensive risk management strategy to address potential risks, including industry regulation, product substitution, accounts receivable recovery, and declining gross margins[102][104]. - The company is focused on enhancing its internal control systems to mitigate operational risks, including contract risk management and customer credit management[102]. Investment and Fund Utilization - The company has invested RMB 15,249.28 million in the enterprise communication management platform project, with a completion rate of 14.39% as of the reporting period[94]. - The distributed operation network construction project has received RMB 13,178.84 million, with a completion rate of 43.07% as of the reporting period[94]. - The company has committed to using the remaining unutilized funds strictly for cash management and operational needs[95]. Employee Management - The total number of employees at the end of the reporting period was 239, with 73 in the parent company and 166 in major subsidiaries[143]. - Employee compensation totaled ¥4,958,462.53, accounting for 0.29% of the company's total costs, with core technical personnel representing 0.84% of the workforce[145]. Legal and Regulatory Matters - There are ongoing lawsuits with a total amount involved of 5.6826 million yuan, but they are not expected to significantly impact the company's operations[186]. - The company has made changes to its accounting policies in response to the Ministry of Finance's new guidelines, effective from January 1, 2022, which will not impact total assets, liabilities, or net profit for the current or prior periods[183].

Financial Performance - The company's operating revenue for Q1 2025 was ¥192,580,385.26, a decrease of 43.59% compared to ¥341,386,852.46 in the same period last year[4]. - Net profit attributable to shareholders was ¥10,299,860.51, representing a significant increase of 359.14% from a loss of ¥3,974,567.87 in the previous year[4]. - Basic and diluted earnings per share improved to ¥0.13, up 360.00% from -¥0.05 in the same period last year[4]. - Total operating revenue for the current period is ¥192,580,385.26, a decrease of 43.7% from ¥341,386,852.46 in the previous period[23]. - Net profit for the current period is ¥11,128,418.36, compared to a net loss of ¥4,303,867.20 in the previous period, indicating a significant turnaround[24]. - Earnings per share for the current period is ¥0.13, compared to a loss of ¥0.05 per share in the previous period[25]. Cash Flow - The net cash flow from operating activities was -¥10,368,990.30, a decline of 118.47% compared to ¥56,134,927.50 in Q1 2024[13]. - Cash flow from operating activities increased to ¥809,858,381.18 from ¥505,725,509.69 in the previous period, showing improved cash generation[27]. - Total cash inflow from operating activities was $814.81 million, up from $509.19 million[28]. - Total cash outflow from operating activities increased to $825.18 million from $453.05 million[28]. - Total cash and cash equivalents at the end of the period decreased to $198.94 million from $250.99 million[29]. Assets and Liabilities - Total assets at the end of the reporting period were ¥1,401,442,327.05, a decrease of 2.92% from ¥1,443,609,825.51 at the end of the previous year[4]. - Total liabilities are ¥235,061,148.65, down from ¥261,206,310.17 in the previous period, reflecting a reduction in financial obligations[22]. - The company reported a total current assets of RMB 1,223,033,039.58, slightly down from RMB 1,230,982,746.41 at the beginning of the period, indicating a decrease of approximately 0.6%[20]. - Non-current assets total ¥178,409,287.47, down from ¥212,627,079.10 in the previous period, indicating a reduction in long-term investments[22]. Shareholder Information - The number of ordinary shareholders at the end of the reporting period was 13,203, with no preferred shareholders[14]. - The company plans to repurchase shares with a total amount not less than RMB 30 million and not exceeding RMB 60 million, with a maximum repurchase price set at RMB 45.80 per share[18]. - As of January 17, 2025, the company has repurchased a total of 598,900 shares, accounting for 0.75% of the total share capital, with a total transaction amount of RMB 30,133,000[19]. - The top ten shareholders hold a significant portion of the company’s shares, with Wang Kun holding 34.52% and Meng Qingjuan holding 11.70%[15]. Operational Insights - Research and development expenses decreased by 58.36% to ¥1,830,546.44 from ¥4,395,861.91 in Q1 2024[11]. - Investment income increased by 312.89% to ¥1,181,957.51 compared to ¥286,265.83 in the same period last year[11]. - The company reported a significant increase in government subsidies, with other income rising by 61.26% to ¥680,005.66[11]. - The company experienced a 47.54% reduction in short-term borrowings, decreasing from ¥47,672,518.40 to ¥25,010,816.66[9]. - The company is exploring new market expansion opportunities and potential mergers and acquisitions to enhance its competitive position[20]. - Future guidance indicates a focus on improving operational efficiency and increasing market share through innovative product development and technology advancements[20].