（此页无正文，为《中信建投证券股份有限公司关于读客文化股份有限公司 保荐代表人： 杨鑫强 秦 龙 | 保荐机构名称：中信建投证券股份有限公司 | 被保荐公司简称：读客文化股份有限公司 | | | | --- | --- | --- | --- | | 保荐代表人姓名：杨鑫强 联系电话：021-68801584 | | | | | 保荐代表人姓名：秦龙 联系电话：021-68801579 | | | | | 现场检查人员姓名：杨鑫强、秦龙 | | | | | 现场检查对应期间：2024 年 | | | | | 现场检查时间：2024 年 12 月 2 日 | | | | | 一、现场检查事项 | | 现场检查意见 | | | （一）公司治理 | 是 | 否 | 不适用 | | 现场检查手段（包括但不限于本指引第三十三条所列）： | | | | | 1.公司章程和公司治理制度是否完备、合规 | √ | | | | 2.公司章程和三会规则是否得到有效执行 | √ | | | | 3.三会会议记录是否完整，时间、地点、出席人员及会议内容 等要件是否齐备，会议资料是否保存完整 | √ | | | | 4.三会会议决议是 ...

Group 1 - The core point of the article indicates that as of December 10, the number of shareholders for the company decreased to 14,840, representing a decline of 868 shareholders or 5.53% compared to the previous period [1] - The closing price of the company's stock was 12.05 yuan, reflecting an increase of 2.12%, with a cumulative increase of 2.64% since the concentration of shares began [1] Group 2 - The company's third-quarter report shows that for the first three quarters, it achieved operating revenue of 293 million yuan, a year-on-year decrease of 9.75% [2] - The net profit for the same period was 15.07 million yuan, down 12.43% year-on-year, with basic earnings per share at 0.0377 yuan and a weighted average return on equity of 2.44% [2]

Group 1: Company Overview - The company, established in 2009, focuses on "creative industrialization" and aims to "stimulate personal growth" by integrating high-quality copyrights from literature, social sciences, and children's fields to provide premium content primarily in book form [1]. - The main business segments include physical book operations, digital content, copyright management, and new media [1]. Group 2: Performance Recovery Strategies - To recover performance, the company plans to continue producing high-quality copyrights, having already launched four works by Yu Hua in October 2024, including "Eighteen Years Old Leaving Home" and "The Mistake by the River" [1]. - The company will adjust sales channels and enhance talent management to improve overall operational efficiency [1]. Group 3: Methodology and Future Plans - The "Reading Method" will continue to be utilized, which breaks down the creative production process into four elements: "Cultural Matrix," "Purchase Reasons," "Super Symbols," and "Shelf Thinking" [1]. - The company will adhere to the "Reading Method" for planning book products, including cover design, packaging, and marketing strategies [1]. Group 4: Investment Considerations - The company is open to considering mergers and acquisitions based on future business needs and will make investment decisions cautiously [1].

Financial Performance - The company's operating revenue for Q3 2024 was ¥93,696,218.81, representing a decrease of 7.04% compared to the same period last year[3]. - Total operating revenue for Q3 2024 was CNY 292,744,702.54, a decrease of 9.76% from CNY 324,375,779.67 in the same period last year[16]. - Net profit for Q3 2024 was CNY 15,066,506.27, a decrease of 12.43% compared to CNY 17,205,235.02 in Q3 2023[18]. - Earnings per share for Q3 2024 were CNY 0.0377, compared to CNY 0.0430 in the same quarter last year[18]. - The net profit attributable to shareholders for Q3 2024 was ¥3,530,787.44, showing a significant increase of 2,042.00% year-on-year[3]. - The net profit attributable to shareholders after deducting non-recurring gains and losses was -¥1,184,556.54, an increase of 57.05% compared to the previous year[3]. Cash Flow - The net cash flow from operating activities for the year-to-date was ¥98,537,944.55, reflecting a substantial increase of 1,389.65%[3]. - The net cash flow from operating activities for the third quarter was ¥98,537,944.55, a significant improvement compared to a negative cash flow of -¥7,640,666.77 in the same period last year[20]. - Total cash inflow from operating activities reached ¥442,364,954.69, up from ¥384,155,825.75 year-over-year[20]. - Cash outflow from operating activities decreased to ¥343,827,010.14 from ¥391,796,492.52, indicating better cost management[20]. - The net cash flow from financing activities was -¥7,328,895.49, compared to -¥49,850,178.18 in the previous year, indicating reduced financing costs[21]. Assets and Liabilities - Total assets at the end of the reporting period were ¥784,709,397.67, which is a 6.96% increase from the end of the previous year[3]. - Total liabilities as of Q3 2024 were CNY 159,973,214.09, an increase of 28.99% from CNY 123,944,327.51 in the previous year[15]. - The total number of common shareholders at the end of the reporting period is 16,908[10]. - The largest shareholder, Huanan, holds 41.02% of the shares, amounting to 164,211,547 shares[10]. Investment Activities - The cash flow from investing activities showed a net outflow of -¥275,973,089.61, an increase of 44.39% compared to the same period last year[9]. - The company received ¥130,000,000.00 from the recovery of investments, down from ¥434,000,000.00 in the same quarter last year[20]. - The total cash inflow from investment activities was ¥131,396,009.38, significantly lower than ¥435,694,599.32 in the same quarter last year[20]. - The company reported a cash outflow of ¥407,369,098.99 for investment activities, down from ¥626,829,233.87 year-over-year[20]. Shareholder Information - The total number of restricted shares at the beginning of the period was 301,104,931, which was fully released during the period[12]. - The company reported a total of 123,158,660 shares under management lock-up due to executive restrictions[12]. - The total number of shares held by the top ten shareholders does not include any shares lent through margin trading[11]. - There are no changes in the participation of the top ten shareholders in margin trading activities compared to the previous period[11].

证券代码：301025 证券简称：读客文化 公告编号：2024-053 读客文化股份有限公司 关于 2024 年第三季度计提信用减值损失和资产减值 损失的公告 本公司及董事会全体成员保证信息披露内容的真实、准确、完 整，没有虚假记载、误导性陈述或重大遗漏。 根据《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》读客文化股份有限公司（以下简称"公 司"）依据《企业会计准则》以及公司相关会计政策的规定，为真 实、准确反映公司 2024 年第三季度的财务状况、资产价值与经营成 果，公司对各类资产进行全面清查和减值测试，基于谨慎性原则， 对截至 2024 年 9 月 30 日公司可能发生信用及资产减值损失的有关 资产计提信用及资产减值准备。现将具体事宜公告如下： 一、本次计提信用损失及资产减值损失情况的概述 公司本着谨慎性原则，对合并财务报表范围内的 2024 年第三季 度应收账款、其他应收款、存货、预付账款、其他长期资产等资产 进行了减值测试，判断存在可能发生减值的迹象，确定了需要计提 减值损失的资产项目。 根据评估和分析的结果判断，公司计提 2024 年第三季度各项信 用减值损失和资产减 ...

证券代码：301025 证券简称：读客文化 公告编号：2024-050 读客文化股份有限公司 第三届董事会第六次会议决议公告 本公司及董事会全体成员保证信息披露内容的真实、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 具体内容详见公司同日披露于巨潮资讯网《关于聘任财务负责 人的公告》。 表决结果：5 票同意，0 票反对，0 票弃权。 三、备查文件 1、第三届董事会第六次会议决议； 读客文化股份有限公司（以下简称"公司"或"读客文化"） 第三届董事会第六次会议于 2024 年 9 月 18 日以电子邮件、电话、 微信等方式发出通知，并于 2024 年 9 月 30 日以现场结合通讯表决 的方式在公司会议室召开。本次会议应出席董事 5 人，实际出席董 事 5 人，其中邵振兴先生、潘智勇先生、钱臻女士以通讯方式参 加。本次会议由董事长华楠先生召集并主持，公司监事、高级管理 人员列席了本次会议。本次董事会会议召开符合《公司法》《公司 章程》及相关法律法规的有关规定。 二、董事会会议审议情况 审议通过了《关于聘任财务负责人的议案》 经公司董事长、总经理华楠先生提名，董事会提名委员会及董 事 ...

读客文化股份有限公司（以下简称"公司"）于 2024 年 9 月 30 日召开了第三届董事会第六次会议，审议通过了《关于聘任财务 负责人的议案》，经公司董事长、总经理华楠先生提名，董事会提 名委员会资格审查通过，董事会审计委员会审议通过，董事会同意 聘任丁芳芳女士为公司财务负责人，任期自第三届董事会第六次会 议审议通过之日起至第三届董事会任期届满之日止。 证券代码：301025 证券简称：读客文化 公告编号：2024-051 读客文化股份有限公司 关于聘任财务负责人的公告 本公司及董事会全体成员保证信息披露内容的真实、准确、完 整，没有虚假记载、误导性陈述或重大遗漏。 2024 年 9 月 30 日 1 附件：丁芳芳女士简历 丁芳芳女士，1985 年 11 月出生，中国国籍，无境外永久居留 权。毕业于浙江财经大学东方学院会计学专业，大学本科学历，持 有中国注册会计师非执业资格。2008 年 8 月至 2016 年 8 月，任杭 州锐策娱乐有限公司财务主管；2016 年 10 月至 2017 年 5 月，任国 丞财富（上海）资产管理有限公司财务主管；2017 年 5 月至今供职 于公司，现任财务总监。 截止本公 ...

中信建投证券股份有限公司关于读客文化股份有限公司 2024 年上半年度持续督导跟踪报告 | 保荐机构名称：中信建投证券股份有限公司 | 被保荐公司简称：读客文化 | | --- | --- | | 保荐代表人姓名：杨鑫强 | 联系电话：021-68801584 | | 保荐代表人姓名：秦龙 | 联系电话：021-68801579 | 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 | 是 | | 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 | 0 次 | | （2）公司募集资金项目进展是否与信息披露文件一 | 募集资金 2021 年已使用完毕 ...

Financial Performance - The company's operating revenue for the first half of 2024 was ¥199,048,483.73, a decrease of 10.97% compared to ¥223,579,554.55 in the same period last year[11]. - The net profit attributable to shareholders was ¥11,535,718.83, down 32.30% from ¥17,040,398.65 year-on-year[11]. - The basic earnings per share decreased by 32.39% to ¥0.0288 from ¥0.0426 in the previous year[11]. - The company's revenue for the reporting period was ¥199,048,483.73, a decrease of 10.97% compared to ¥223,579,554.55 in the same period last year, primarily due to a decline in the paper book business, which accounts for 85% of total revenue[25]. - Operating costs decreased by 9.18% to ¥128,744,058.13 from ¥141,759,308.78, mainly due to the drop in revenue[25]. - The company reported a total comprehensive income of ¥11,535,718.83 for the period, reflecting a positive performance in terms of equity[93]. - The total comprehensive income for the period was -1,351,695.38 CNY[99]. - The total equity at the end of the period was 629,992,546.16 CNY[97]. Cash Flow - The net cash flow from operating activities was ¥64,234,105.86, a significant increase of 1,775.02% compared to -¥3,834,825.18 in the same period last year[11]. - The cash flow from operating activities generated a net cash inflow of ¥64,234,105.86 in the first half of 2024, compared to a net outflow of ¥3,834,825.18 in the first half of 2023[91]. - The net cash flow from operating activities for the first half of 2024 was ¥81,831,216.55, a significant increase compared to ¥7,154,241.12 in the same period of 2023, representing a growth of approximately 1,044%[92]. - The cash flow from investing activities showed a net outflow of ¥259,361,570.19 in the first half of 2024, compared to a net outflow of ¥200,411,664.93 in the first half of 2023[91]. - The net cash flow from financing activities was -¥3,620,274.51, an improvement from -¥47,111,117.84 in the same period last year[92]. Assets and Liabilities - The total assets at the end of the reporting period were ¥724,738,072.08, a decrease of 1.21% from ¥733,614,004.82 at the end of the previous year[11]. - The total liabilities increased to CNY 230,581,704.78 from CNY 216,891,480.49, reflecting a rise of 6.0%[86]. - Current liabilities totaled CNY 229,828,309.87, up from CNY 216,891,480.49, indicating a growth of 5.9%[86]. - The total amount at the end of the period is CNY 263,421,951.12, sourced from self-owned funds[32]. - The total liabilities decreased from CNY 123,944,327.51 to CNY 103,532,675.94, reflecting a reduction of about 16.4%[82]. Equity and Shareholding - The net assets attributable to shareholders increased by 1.89% to ¥621,205,396.14 from ¥609,669,677.31 at the end of the previous year[11]. - The total equity attributable to shareholders at the end of the period was ¥621,205,396.14, showing stability in the company's financial position[94]. - The largest shareholder, Huanan, holds 41.02% of the shares, totaling 164,211,547 shares[74]. - The second-largest shareholder, Huashan, holds 29.58% of the shares, totaling 118,394,278 shares[74]. - The total number of ordinary shareholders at the end of the reporting period is 19,133[72]. Market and Product Development - The company's physical book sales volume decreased by 10.04% in the first half of 2024, while the overall book retail market declined by 6.20% year-on-year[16]. - The company launched 89 new products in the first half of 2024, including classic works by Yu Hua and a series of "Half-Hour Comics"[16]. - The digital content business saw an increase in the reading volume of the e-book "Life and Death Fatigue" from 770,000 to 1,000,000 on the WeChat Reading platform[17]. - The cumulative sales of Yu Hua's short novel "Leaving at Eighteen" exceeded 400,000 copies by the end of the reporting period[22]. - The company has collaborated with over 700 authors, including nearly 200 domestic original authors, enhancing its copyright reserves and traditional culture promotion[24]. Regulatory and Risk Factors - There are no significant risk factors that could adversely affect the company's operations and financial condition[2]. - The company faces regulatory risks in the publishing industry, which may impact business operations[40]. - The company emphasizes the importance of understanding the differences between plans, forecasts, and commitments in its forward-looking statements[2]. Corporate Governance and Management - The company has experienced changes in management, including the resignation of the general manager and several board members[44]. - The company held its annual general meeting with a participation rate of 41.03%[43]. - The company has appointed a new financial officer, Wu Yue, effective April 30, 2024[46]. Accounting and Financial Reporting - The financial statements are prepared based on the going concern assumption[106]. - The company adheres to the accounting standards issued by the Ministry of Finance, ensuring the financial report reflects the true and complete financial status as of June 30, 2024[108]. - The company has implemented new accounting standards starting in 2024, affecting the financial reporting of relevant items[183]. Government Grants and Subsidies - Government subsidies recognized in the current period amounted to CNY 871,784.50, impacting the company's profit and loss[14]. - The company recognizes government subsidies when conditions are met and they are receivable, with income-related subsidies recognized as deferred income or directly in profit or loss[172].

二、监事会会议审议情况 证券代码：301025 证券简称：读客文化 公告编号：2024-046 读客文化股份有限公司 第三届监事会第三次会议决议公告 本公司及监事会全体成员保证信息披露内容的真实、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 读客文化股份有限公司（以下简称"公司"或"读客文化"） 第三届监事会第三次会议于 2024 年 8 月 9 日以电子邮件、电话、微 信等方式发出通知，并于 2024 年 8 月 19 日以现场表决的方式在公 司会议室召开。本次会议应出席监事 3 人，实际出席监事 3 人。全 体监事一致推举本次会议由监事闵唯女士召集并主持。本次监事会 会议的召集、召开符合《公司法》、《公司章程》及相关法律法规 的有关规定。 1、审议通过了《关于<2024 年半年度报告>及其摘要的议案》 经审议，监事会认为：公司《2024 年半年度报告》全文及其摘 要包含的信息公允、全面、真实的反映了本报告期的财务状况和经 营成果等事项，所披露的信息真实、准确、完整，不存在任何虚假 记载、误导性陈述或重大遗漏。 具体内容详见公司同日于巨潮资讯网（www.cninfo.com.c ...