众会字（2025）第 05842 号 果麦文化传媒股份有限公司全体股东： 果麦文化传媒股份有限公司 2024 年度 非经营性资金占用及其他关联资金往来情况 的专项说明 果麦文化传媒股份有限公司 2024 年度 非经营性资金占用及其他关联资金往来情况 的专项说明 我们接受委托，依据《中国注册会计师执业准则》审计了果麦文化传媒股份有限公司(以 下简称"果麦文化")2024 年度的财务报表，包括 2024 年 12 月 31 日的合并及公司资产负债 表，2024 年度的合并及公司利润表、合并及公司现金流量表、合并所有者权益变动表及公 司所有者权益变动表以及财务报表附注，并于 2025 年 4 月 25 日出具了众会字(2025)第 05251 号《审计报告》。 根据中国证券监督管理委员会《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》的要求以及参照深圳证券交易所《深圳证券交易所创业板上市公司自律监 管指南第 1 号——业务办理》规定的非经营性资金占用及其他关联资金往来情况汇总表格 式，果麦文化编制了后附的 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"）。 ...

中原证券股份有限公司 关于果麦文化传媒股份有限公司 2024 年度内部控制自我评价报告的核查意见 中原证券股份有限公司（以下简称"中原证券"、"保荐机构"）作为果麦文 化传媒股份有限公司（以下简称"果麦文化"或"公司"）首次公开发行股份并 在创业板上市的保荐机构。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（2024 年修订）》《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）》等有关规定， 中原证券对果麦文化《2024 年度内部控制自我评价报告》有关内容进行了核查， 具体情况如下： 一、保荐机构的核查工作 保荐机构通过访谈企业相关人员，查阅董事会、内审部等相关资料，认真审 阅公司内控制度，并查询了公司内控自我评价报告等相关文件，从果麦文化内部 控制环境、内部控制制度和内部控制实施情况等方面对其内部控制完整性、合理 性和有效性进行了核查。 二、内部控制评价工作情况 （一）内部控制评价范围 公司按照风险导向原则确定纳入评价范围的为果麦文化。 纳入评价范围单位资产总额占公司合并财务报表资产总额的 100%，营业收 入合计占公司合并财 ...

果麦文化传媒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》、《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，果麦文化传媒股份有限公司（以下简称"公司"）董事会， 就公司在任独立董事陈碧、杨雷、王辉的独立性情况进行评估并出具如下专项意 见： 经核查独立董事陈碧、杨雷、王辉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》中对独立董事独立性的相关要求。 果麦文化传媒股份有限公司董事会 2025 年 4 月 25 日 ...

果麦文化传媒股份有限公司 独立董事述职报告 果麦文化传媒股份有限公司 2024 年度独立董事述职报告 本人作为果麦文化传媒股份有限公司（以下简称"果麦文化"或"公司"） 的独立董事，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》《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》等有关法律、 法规及《公司章程》《独立董事工作制度》的规定，忠实履行职责，认真审议各 项议案，积极出席相关会议，客观、负责地参与公司决策，充分发挥独立董事的 独立作用，维护公司整体及全体股东，特别是中小股东的合法权益，自觉促进和 维护董事会规范有效运作。现将 2024 年度主要工作情况报告如下： 一、独立董事基本情况 （一）个人工作履历、专业背景以及兼职情况 陈碧女士，独立董事，生于 1976 年 5 月，中国国籍，无境外永久居留权。 博士研究生学历、副教授、中共党员。自 2001 年起至今，任教于中国政法大学 刑事司法学院，研究方向犯罪与证据。在国内发表出版了多本法律专著，譬如《谁 为律师辩护》、《正义的回响》。 （二）独立性说明 作为公 ...

舆情管理制度 第一章 总则 第一条 果麦文化传媒股份有限公司（以下简称"公司"）为建立健全舆情处 置机制，进一步提升舆情应对能力，及时、妥善处理各类舆情对公司股价、商业 信誉及正常生产经营活动造成的影响，切实保护投资者合法权益，根据相关法律、 法规和规范性文件的规定及《果麦文化传媒股份有限公司章程》（以下简称"《公 司章程》"），结合公司实际情况，制定本制度。 第二条 本制度所称舆情包括： (一)报刊、电视、网络等媒体对公司进行的负面报道； (二)社会上存在的已经或将给公司造成不良影响的传言或信息； (三)可能或者已经影响公众投资者投资取向，造成股价异常波动的信息； 果麦文化传媒股份有限公司 第四条 公司成立公司舆情管理工作组，组长、副组长分别由公司董事长担 任和董事会秘书担任，成员由公司其他高级管理人员及相关职能部门负责人组成。 第五条 舆情管理工作组是公司各类舆情（尤其是媒体质疑信息）应对处理 工作的领导机构，统一领导公司各类舆情的应对处置，就相关工作做出决策和部 署，根据需要研究决定对外信息发布事项。主要工作职责包括： （一）决定启动和终止舆情处理工作的相关事宜； （二）评估舆情信息对公司可能造成的影响 ...

果麦文化传媒股份有限公司 独立董事述职报告 2024 年度独立董事述职报告 本人作为果麦文化传媒股份有限公司（以下简称"果麦文化"或"公司"） 的独立董事，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》《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》等有关法律、 法规及《公司章程》《独立董事工作制度》的规定，忠实履行职责，认真审议各 项议案，积极出席相关会议，客观、负责地参与公司决策，充分发挥独立董事的 独立作用，维护公司整体及全体股东，特别是中小股东的合法权益，自觉促进和 维护董事会规范有效运作。现将 2024 年度主要工作情况报告如下： 一、独立董事基本情况 （一）个人工作履历、专业背景以及兼职情况 王辉先生，独立董事，生于 1978 年 1 月，中国籍，无境外永久居留权，上 海交通大学计算机科学与工程和涉外经济法双学位本科，持有中国注册会计师 (非执业)、中国注册税务师(非执业)、法律职业资格和 CFA（特许金融分析师） 等证书。自 2004 年 10 月起至今，担任上海汉森企业管理咨询有限公司的合伙 人 ...

（二）独立性说明 果麦文化传媒股份有限公司 独立董事述职报告 果麦文化传媒股份有限公司 2024 年度独立董事述职报告 本人作为果麦文化传媒股份有限公司（以下简称"果麦文化"或"公司"） 的独立董事，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》《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》等有关法律、 法规及《公司章程》《独立董事工作制度》的规定，忠实履行职责，认真审议各 项议案，积极出席相关会议，客观、负责地参与公司决策，充分发挥独立董事的 独立作用，维护公司整体及全体股东，特别是中小股东的合法权益，自觉促进和 维护董事会规范有效运作。现将 2024 年度主要工作情况报告如下： 一、独立董事基本情况 （一）个人工作履历、专业背景以及兼职情况 杨雷先生，独立董事，生于 1979 年 11 月，中国籍，无境外永久居留权，研 究生学历，中共党员，南京大学出版硕士专业研究生兼职导师。杨雷先生自 2006 年毕业后加入北京开卷信息技术有限公司，负责公司客户、产品等相关工作，现 任北京开卷信息技术有限公司常务副总裁。 ...

Financial Performance - The company's operating revenue for Q1 2025 was ¥123,716,474.09, representing a 33.14% increase compared to ¥92,920,442.35 in the same period last year[5]. - The net loss attributable to shareholders decreased to ¥1,968,826.01, a 78.52% improvement from a loss of ¥9,167,836.10 in the previous year[5]. - Basic and diluted earnings per share improved to -¥0.0199, a 78.67% increase from -¥0.0933 in the previous year[5]. - Total operating revenue for the current period reached ¥123,716,474.09, a significant increase from ¥92,920,442.35 in the previous period, representing a growth of approximately 33.1%[21]. - The net profit for the current period was a loss of ¥1,968,826.01, an improvement compared to a loss of ¥9,165,023.99 in the previous period, reflecting a reduction in losses by approximately 78.5%[23]. Cash Flow - The net cash flow from operating activities was -¥59,093,945.47, which is a 77.02% decline compared to -¥33,382,856.65 in the same period last year[5]. - Cash inflow from operating activities increased to $127.61 million from $94.01 million, representing a growth of 35.8% year-over-year[24]. - Cash outflow from operating activities rose to $186.70 million, up from $127.39 million, indicating a 46.5% increase year-over-year[24]. - Net cash flow from operating activities was negative at -$59.09 million, worsening from -$33.38 million in the previous period[24]. - The ending cash and cash equivalents balance was $212.94 million, up from $195.53 million in the previous period[25]. Assets and Liabilities - Total assets at the end of the reporting period were ¥930,552,262.55, down 2.34% from ¥952,881,482.80 at the end of the previous year[5]. - Total liabilities decreased to ¥217,769,689.72 from ¥239,161,877.71, a reduction of approximately 8.9%[19]. - Total current assets decreased from ¥711,098,541.67 to ¥678,482,942.31, a reduction of about 4.6%[17]. - The company's cash and cash equivalents decreased from ¥285,830,538.64 to ¥212,936,130.44, a decline of approximately 25.5%[17]. Shareholder Information - Total number of common shareholders at the end of the reporting period is 20,027[12]. - The largest shareholder, Lu Jinbo, holds 24.26% of shares, totaling 24,007,828 shares[12]. - The total number of restricted shares held by Lu Jinbo decreased from 24,007,828 to 18,005,871, with 6,001,957 shares released from restriction[15]. - The total number of restricted shares at the end of the period is 18,763,420[15]. - There are no significant changes in the shareholding structure of the top 10 shareholders due to margin trading activities[13]. Operating Costs and Expenses - The company experienced a 36.04% increase in operating costs, amounting to ¥68,494,622.66, in line with the revenue growth[8]. - Total operating costs amounted to ¥124,905,150.74, up from ¥94,897,609.15, indicating an increase of about 31.7%[21]. - The company reported a significant increase in other operating expenses, primarily due to donation expenditures[8]. - Research and development expenses for the current period were ¥1,683,633.71, slightly up from ¥1,564,209.36, indicating continued investment in innovation[21]. Government Subsidies - The company received government subsidies amounting to ¥45,812.44, which were closely related to its normal business operations[6]. Audit Status - The company’s first quarter report was not audited[26].

Financial Performance - The company's operating revenue for 2024 was approximately ¥582.15 million, representing a year-over-year increase of 21.76% compared to ¥478.12 million in 2023[15]. - The net profit attributable to shareholders for 2024 was approximately ¥40.83 million, a decrease of 23.87% from ¥53.64 million in 2023[15]. - The net profit after deducting non-recurring gains and losses was approximately ¥36.56 million, down 33.77% from the previous year's figure[15]. - The cash flow from operating activities for 2024 was approximately ¥91.96 million, an increase of 18.72% compared to ¥77.46 million in 2023[15]. - The total assets at the end of 2024 amounted to approximately ¥952.88 million, reflecting an 18.34% increase from ¥805.24 million at the end of 2023[15]. - The net assets attributable to shareholders at the end of 2024 were approximately ¥713.72 million, a 6.44% increase from ¥670.54 million at the end of 2023[15]. - The basic earnings per share for 2024 were ¥0.4133, down 24.47% from ¥0.5472 in 2023[15]. - The weighted average return on net assets for 2024 was 5.29%, a decrease of 3.46% from 8.75% in 2023[15]. - The company reported a total of ¥4.27 million in non-recurring gains in 2024, contrasting with losses in previous years, indicating a positive shift in financial performance[22]. - The company achieved a revenue growth rate of 21.76% in 2024, driven by its "publishing + internet" strategy[46]. Market Trends - The overall book retail market in 2024 saw a decline of 1.52% year-on-year, with the online sales channel experiencing a more significant drop, particularly in platform e-commerce[24]. - The educational and auxiliary book retail market grew by 18.73% year-on-year in 2024, with content e-commerce channels showing a remarkable growth rate of 72.70%[25]. - The overall book retail market saw a slight decline of 1.52% in 2024, while the company's revenue growth outperformed this trend[57]. Product Development and Innovation - The company has developed the "AI Proofreading King" product, which utilizes a self-developed large language model, achieving high precision and low error rates in proofreading tasks[27]. - The "AI Proofreading King" product has received regulatory approval and patent certification, marking it as the only large model developed by a publishing company[27]. - The company aims to enhance its "AI Publishing" solutions by leveraging its established methodologies and databases to improve efficiency in the publishing industry[27]. Sales and Distribution - The company sold over 100,000 copies of 46 book varieties, with 11 of them being part of the "Guomai Classics" product line[38]. - The book "乡土中国" achieved sales of 160,000 copies, which is 80 times the original version, showcasing the success of the company's strategic collaborations[33]. - The book "小屁孩日记" reached cumulative sales of nearly 1.85 million copies, with 1.2 million copies sold in 2024 alone[34]. - "A Room of One's Own" achieved a sales increase of 644% in 2024, with annual sales reaching 300,000 copies[39]. - "The Last Summer of Klinsol" saw a sales growth of 600% from 2022, maintaining high growth with 170,000 copies sold in 2024[40]. - "Nedochka: A Woman's Life" experienced a 249% increase in 2024, with annual sales reaching 150,000 copies[42]. - "The Narrow Door" sales increased by 714% in 2023, with a further 10% growth in 2024[42]. - The company's educational book sales reached 28.587 million yuan in 2024, accounting for 21% of total book sales, with a nearly 14-fold increase from 1.956 million yuan in 2023[45]. Internet and Marketing Strategy - The company continues to enhance its internet marketing capabilities and product development through user feedback and data analysis[32]. - The company's internet 2C sales revenue reached 130.04 million yuan in 2024, marking an 11.80% increase from 2023's 116.31 million yuan[58]. - Internet advertising revenue rose to 4.57 million yuan in 2024, reflecting a 10.45% growth compared to 4.14 million yuan in 2023[58]. - The company has developed a novel "CBC" sales model, effectively connecting users and preventing unsold inventory through innovative marketing strategies[31]. Corporate Governance and Management - The company held one annual general meeting and two extraordinary general meetings during the reporting period, ensuring effective communication with shareholders[108]. - The company has established a value management system and disclosed a valuation enhancement plan[105]. - The company has a total of 3 independent directors who adhere to relevant laws and regulations, ensuring the protection of minority shareholders' rights[109]. - The company conducted 8 board meetings and 8 supervisory meetings during the reporting period, maintaining compliance with governance standards[109]. - The company emphasizes information disclosure and investor relations, ensuring transparency and protecting shareholder rights[111]. - The company has maintained independence from its controlling shareholder in terms of operations, finance, and decision-making processes[112]. Employee Management and Development - The total number of employees at the end of the reporting period is 328, with 225 from the parent company and 103 from major subsidiaries[133]. - The company has a total of 328 employees, including 42 sales personnel, 9 finance personnel, and 36 R&D personnel[133]. - The company has established a comprehensive training system, including programs for new employees and management courses for senior staff[135][136]. - The company emphasizes performance-based compensation and has established a complete cycle for salary cost management[134]. Risk Management - The company does not foresee any major risk factors that could severely impact its operational and financial stability in the near future[3]. - The company recognizes market competition risks, particularly in the diverse and highly marketized general book sector[102]. - The supervisory board found no significant risks during its oversight activities in the reporting period[132]. Shareholder Relations and Commitments - The company plans to distribute a cash dividend of ¥0.53 per 10 shares to all shareholders, based on a total of 98,959,339 shares[3]. - The company has committed to ensuring the authenticity, accuracy, and completeness of its IPO prospectus and other disclosures, taking legal responsibility for any false statements or omissions[173]. - The company will actively respond to external environmental changes to enhance shareholder returns and protect their interests[169]. - The company has established a long-term commitment to protect the interests of minority shareholders through effective return measures[169].

证券代码：301052 证券简称：果麦文化 公告编号：2025-013 果麦文化传媒股份有限公司 关于对外投资暨与专业机构共同投资的公告 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。 特别提示： 1、本次投资事项尚需进行工商变更登记、基金备案等手续，具体实施情况 和进度尚存在不确定性。 2、投资基金具有周期长、流动性较低的特点，本次投资存在回收期较长、 短期内不能为公司贡献利润的风险。 3、本次投资基金在投资过程中可能受到宏观经济、行业周期、监管政策、 投资标的公司经营管理等多方面影响，可能面临投资后无法实现预期收益、不能 及时有效退出的风险，甚至可能存在投资失败及基金亏损的风险，本基金无保本 及最低收益承诺。 一、交易概述 为促进果麦文化传媒股份有限公司（以下简称"公司"）可持续发展，借助 专业投资机构的专业资源和投资管理优势，结合行业及公司发展方向多方位探索 产业升级新机遇，公司拟作为有限合伙人以自有资金出资人民币 12,000 万元与 专业投资机构中金资本运营有限公司、横琴粤澳深度合作区产业投资基金（有限 合伙）共同出资设立果麦文化产业基金（广东横琴） ...