2 审计报告 XYZH/2025ZZAA1B0230 拓新药业集团股份有限公司 2024 年度 审计报告 | 索引 | | 页码 | | --- | --- | --- | | 审计报告 | | 1-4 | | 公司财务报表 | | | | — | 合并资产负债表 | 1-2 | | — | 母公司资产负债表 | 3-4 | | — | 合并利润表 | 5 | | — | 母公司利润表 | 6 | | — | 合并现金流量表 | 7 | | — | 母公司现金流量表 | 8 | | — | 合并股东权益变动表 | 9-10 | | — | 母公司股东权益变动表 | 11-12 | | — | 财务报表附注 | 13-107 | 拓新药业集团股份有限公司 拓新药业集团股份有限公司全体股东： 一、 审计意见 我们审计了拓新药业集团股份有限公司（以下简称拓新药业公司）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 ...

北京市朝阳区建外大街丁 12 号英皇集团中心 8、9、11 层 8/9/11/F, Emperor Group Centre, No.12D, Jianwai Avenue, Chaoyang District, Beijing, 100022, P.R.China 电话/Tel.:010-50867666 传真/Fax:010-56916450 网址/Website:www.kangdalawyers.com 第三个归属期归属条件未成就及作废部分限制性股票事项的 法 律 意 见 书 康达法意字【2025】第 0186 号 二零二五年四月 北京 西安 深圳 海口 上海 广州 杭州 沈阳 南京 天津 菏泽 成都 苏州 呼和浩特 香港 武汉 郑州 长沙 厦门 重庆 合肥 宁波 济南 昆明 南昌 北京市康达律师事务所 关于拓新药业集团股份有限公司 2022 年限制性股票激励计划 法律意见书 北京市康达律师事务所 关于拓新药业集团股份有限公司 2022 年限制性股票激励计划 第三个归属期归属条件未成就及作废部分限制性股票事项的 法律意见书 康达法意字【2025】第 0186 号 致：拓新药业集团股份有限公司 北京市康 ...

中天国富证券有限公司 关于拓新药业集团股份有限公司 2024 年度募集资金存放与使用情况的核查意见 中天国富证券有限公司（以下简称"中天国富"或"保荐机构"）作为拓新 药业集团股份有限公司（以下简称"拓新药业"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《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（2022 年修订）》《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 年修订）》等有关法 律、法规、规范性文件的规定，对公司 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 1、募集资金金额及到位时间 经中国证券监督管理委员会证监许可［2021］3021 号文核准，公司于 2021 年 10 月 27 日向社会公开发行人民币普通股（A 股）31,500,000 股，每股发行价 为 19.11 元，募集资金总额为人民币 601,965,000.00 元，根据有关规定扣除发行 费用 58,690,890.23 元后， ...

中天国富证券有限公司关于拓新药业集团股份有限公司 部分募集资金投资项目结项并将节余募集资金 永久补充流动资金的核查意见 中天国富证券有限公司（以下简称"中天国富证券"、"保荐机构"）作为 拓新药业集团股份有限公司（以下简称"拓新药业"或"公司"）持续督导阶段 的保荐机构，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》《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》《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 有关规定，就拓新药业使用部分募集资金永久补充流动资金事项进行了核查，具 体核查情况如下： 一、募集资金基本情况 经中国证券监督管理委员会《关于同意新乡拓新药业股份有限公司首次公开 发行股票注册的批复》（证监许可[2021]3021 号）同意注册，并经深圳证券交易 所同意，公司首次向社会公众发行人民币普通股（A 股）股票 31,500,000 股，每 股面值人民币 1.00 元，每股发行价格为 19.11 元。本次发行募集资金总额为人民 币 601,965,000 ...

| 保荐机构名称：中天国富证券有限公司 | 被保荐公司简称：拓新药业 | | --- | --- | | 保荐代表人姓名：郑俊杰 | 联系电话：0755-33522821 | | 保荐代表人姓名：吴西棋 | 联系电话：0755-33522821 | 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 | | 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 | 是 | | 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 | 4 次，保荐机构每季度查询 | | | 了公司募集资金专户情况 | | （2）公司募集资金项目进展是否与信息披露文件一致 | 是 | | 4.公司治理督导情况 | | | （1）列席公司股东 ...

2024 年度 非经营性资金占用及其他关联资金往来的 专项说明 | 索引 | 页码 | | --- | --- | | 专项说明 | 1-2 | | 非经营性资金占用及其他关联资金往来情况汇总表 | 1-1 | 拓新药业集团股份有限公司 为了更好地理解拓新药业公司 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，汇总表应当与已审计的财务报表一并阅读。 本专项说明仅供拓新药业公司 2024 年度报告披露之目的使用，未经本事务所书面 同意，不得用于其他任何目的。 1 关于拓新药业集团股份有限公司 2024 年度非经营性资金占用及其他关联资金往来的专项说明 XYZH/2025ZZAA1B0227 拓新药业集团股份有限公司 拓新药业集团股份有限公司全体股东： 我们按照中国注册会计师审计准则审计了拓新药业集团股份有限公司（以下简称拓 新药业公司）2024 年度财务报表，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 动表以及财务报表附注，并于 2025 年 4 月 25 日出具了 XYZH/2025ZZA ...

中天国富证券有限公司 关于拓新药业集团股份有限公司 首次公开发行股票并在创业板上市之持续督导保荐总结报告书 中天国富证券有限公司（以下简称"中天国富证券"或"保荐人"）作为拓 新药业集团股份有限公司（以下简称"拓新药业"、"发行人"或"公司"）首次 公开发行股票并在创业板上市的保荐人，负责本次股票发行上市后的持续督导工 作，持续督导期间自拓新药业本次发行的股票上市之日起至 2024 年 12 月 31 日 （以下简称"持续督导期间"）。根据《证券发行上市保荐业务管理办法》《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》《深圳 证券交易所创业板股票上市规则（2024 年修订）》等相关规定，出具本持续督导 保荐总结报告书，具体情况如下： 一、保荐人及保荐代表人承诺 1、保荐总结报告书和证明文件及其相关资料的内容不存在虚假记载、误导 性陈述或重大遗漏，保荐人及保荐代表人对其真实性、准确性、完整性承担法律 责任。 2、保荐人及保荐代表人自愿接受中国证券监督管理委员会（以下简称"中 国证监会"）对保荐总结报告书相关事项进行的任何质询和调查。 3、保荐人及保荐代表人自愿接受中国证监会按照《证券 ...

Financial Performance - The company's revenue for Q1 2025 was ¥96,994,677.03, a decrease of 10.46% compared to ¥108,322,506.68 in the same period last year[5] - The net profit attributable to shareholders was a loss of ¥3,564,740.69, representing a decline of 272.34% from a profit of ¥2,068,381.83 in the previous year[5] - Total operating revenue decreased to ¥96,994,677.03 from ¥108,322,506.68, a decline of approximately 10.2% year-over-year[20] - Operating profit turned negative at ¥-3,734,479.32, down from a positive operating profit of ¥2,476,875.18 in the prior year[21] - Basic and diluted earnings per share were both ¥-0.03, compared to ¥0.02 in the previous period[22] - The weighted average return on net assets was -0.23%, a decrease of 0.36% compared to 0.13% in the previous year[5] Cash Flow and Assets - The net cash flow from operating activities was negative at ¥28,010,536.70, a decrease of 153.72% compared to ¥52,145,490.57 in the same period last year[5][10] - Cash inflow from sales of goods and services was 68,877,403.51, down from 131,967,300.97 in the previous period[23] - Total cash outflow from operating activities was 102,074,168.50, compared to 84,910,887.82 in the previous period, indicating an increase of approximately 20.5%[23] - The ending balance of cash and cash equivalents was 145,197,240.99, a decrease from 289,168,255.37 in the prior period[24] - The company reported a significant increase in cash and cash equivalents, with a net increase of ¥83,415,507.74, although this was a decrease of 47.35% from ¥158,434,972.87 in the previous year[10] - Cash inflow from investment activities totaled 341,887,265.55, compared to 191,461,695.62 in the prior period, marking an increase of approximately 78.7%[24] - The net cash flow from investment activities was 111,242,414.72, slightly up from 106,032,688.92 in the previous period[24] Expenses and Liabilities - Total operating costs decreased to ¥104,540,673.11 from ¥111,604,696.36, a decline of about 6.3% year-over-year[21] - The company experienced a 70.66% increase in taxes and surcharges, totaling ¥2,179,935.80, primarily due to increased VAT payments[9] - The financial expenses decreased by 80.96%, resulting in a cost of -¥138,806.37, attributed to reduced bank interest income[9] - The company reported a significant increase in management expenses to ¥23,695,005.30 from ¥20,722,760.06, reflecting a rise of about 9.5% year-over-year[21] - Total liabilities decreased to ¥202,738,401.18 from ¥205,723,871.61, a decline of approximately 1.5%[18] Shareholder Information - Total number of common shareholders at the end of the reporting period is 18,901[12] - The largest shareholder, Yang Xining, holds 27.23% of shares, totaling 34,455,650 shares[12] - The total number of restricted shares held by major shareholders remains unchanged at 35,568,187 shares[14] Assets Overview - The total assets at the end of the reporting period were ¥1,751,693,720.93, a slight decrease of 0.37% from ¥1,758,243,932.05 at the end of the previous year[5] - Non-current assets totaled ¥1,080,684,350.92, showing a marginal decrease from ¥1,081,231,768.33[18] - Total current assets amount to 671,009,370.01 RMB, a slight decrease from 677,012,163.72 RMB at the beginning of the period[16] - Inventory increased to 196,185,103.52 RMB from 178,882,618.60 RMB, reflecting a rise of 9.6%[16] - Accounts receivable rose to 89,769,097.06 RMB from 78,588,206.56 RMB, an increase of 14.2%[16] Market and Future Outlook - The company has no new product launches or technological developments reported in the current period[15] - There are no significant market expansions or mergers and acquisitions mentioned in the report[15] - The company has not provided specific future guidance or performance outlook in the current report[15]

Financial Performance - The company reported a revenue of 421.69 million yuan, a decrease of 49.53% compared to the same period last year[6]. - The net profit attributable to shareholders was -19.88 million yuan, down 108.18% year-over-year[6]. - The decline in revenue was primarily due to a significant change in market demand for certain antiviral raw materials, leading to a noticeable drop in sales[6]. - The company experienced a decrease in product prices, which resulted in a significant decline in gross margin, further impacting overall profitability[6]. - The profit distribution plan approved by the board includes no cash dividends or stock bonuses for shareholders[8]. - The company's revenue for 2024 was ¥421,694,066.41, a decrease of 49.53% compared to ¥835,509,951.28 in 2023[22]. - The net profit attributable to shareholders for 2024 was -¥19,884,868.92, representing a decline of 108.18% from ¥243,072,734.38 in 2023[22]. - The weighted average return on net assets for 2024 was -1.26%, down from 16.35% in 2023, indicating a significant decline in profitability[22]. - The company reported a significant drop in net profit after deducting non-recurring gains and losses, with a figure of -¥27,255,389.72 for 2024 compared to ¥231,970,162.40 in 2023, a decline of 111.75%[22]. - The company has reported uncertainty regarding its ability to continue as a going concern due to negative net profits in recent years[22]. Cash Flow and Investments - The net cash flow from operating activities increased by 280.91% to ¥102,668,700.92 in 2024, up from ¥26,953,364.01 in 2023[22]. - Cash inflow from investment activities decreased by 52.64% to ¥614,036,224.11 in 2024 compared to ¥1,296,612,507.20 in 2023[94]. - The net cash flow from financing activities showed a decrease of 52.84%, resulting in a net outflow of ¥32,572,923.21 in 2024[95]. - The company recorded an investment loss of ¥10,678,437.92 due to inventory impairment, which accounted for 38.51% of total profit[97]. - Cash and cash equivalents decreased from 148,553,750.34 to 69,234,340.62, a reduction of 4.14% in total asset proportion[99]. Market and Industry Trends - The pharmaceutical industry is projected to grow at a CAGR of 3-6%, reaching approximately $1.9 trillion by 2027, driven by increasing demand in emerging markets like China and India[31]. - China's share of global active pharmaceutical ingredient production has increased from about 9.3% in 2008 to approximately 30% in 2022, with a production volume of 394.9 million tons in 2023[32]. - The overall revenue for the pharmaceutical manufacturing industry in China remained stable at approximately $25.30 billion in 2024, while profits decreased by 1.1% year-over-year[34]. - The company faces challenges due to intensified competition and cost control issues in the pharmaceutical manufacturing sector[34]. - The industry is experiencing a shift towards high-quality development, with increased focus on technological innovation and digital transformation[35]. Research and Development - The company has developed two core technologies for nucleoside production: chemical synthesis and biosynthesis, establishing a robust R&D system[48]. - The company plans to continue increasing R&D investment to maintain technological advancement and competitiveness[48]. - Research and development (R&D) expenditure for 2024 amounted to ¥40,046,804.25, representing 9.50% of total revenue, up from 6.13% in 2023[93]. - The company has established research partnerships with universities and other institutions to enhance innovation and diversify technology[47]. - The company is developing a high-efficiency, low-cost synthetic process aimed at expanding into the nutritional supplements and functional foods market, which is expected to enhance its core competitiveness[92]. Product Development and Sales - The company has developed a diverse product matrix including pyrimidine series, purine series, nucleotide series, and nucleoside series, focusing on antiviral, antitumor, and neurological medications[52]. - The company is expanding into the health industry, increasing investment in dietary supplements, functional health products, and natural food additives, establishing a comprehensive product chain from intermediates to final products[52]. - The raw material drug segment generated ¥208,422,946.32, accounting for 49.43% of total revenue, down 68.49% from ¥661,533,474.27 in the previous year[73]. - The intermediate segment saw an increase in revenue to ¥213,230,722.92, which is 50.57% of total revenue, up 25.10% from ¥170,450,982.04 in 2023[73]. - The company is committed to developing new antiviral and antitumor nucleoside products, with plans to extend its product line by developing related formulations when conditions permit[123]. Governance and Management - The company has a board of directors consisting of 9 members, including 3 independent directors, complying with legal and regulatory requirements[146]. - The company has established a performance evaluation and incentive mechanism for directors, supervisors, and senior management, ensuring transparency and fairness in the hiring process[151]. - The company maintains complete independence in assets, personnel, finance, and operations, with no shared resources or financial dependencies on the controlling shareholder[154][155][156][157][158]. - The company has a governance structure that includes independent directors and a supervisory board, ensuring compliance and oversight[161]. - The company is committed to enhancing its governance practices and ensuring effective leadership through its board composition[161]. Employee and Corporate Culture - The total number of employees at the end of the reporting period is 1,551, including 111 from the parent company and 1,440 from major subsidiaries[196]. - The company has a salary policy that combines monthly wages with year-end bonuses, ensuring compliance with national regulations for labor contracts and social insurance[197]. - Training programs are in place to enhance employee skills, covering topics such as occupational health, safety regulations, and management knowledge[198]. - The company emphasizes the importance of corporate culture and aims to build a competitive talent pool through targeted training and development[199]. - The company has established a fair and competitive employee compensation and benefits system to enhance employee cohesion and recognition[197].

证券代码：301089 证券简称：拓新药业 公告编号：2025-012 拓新药业集团股份有限公司 关于全资子公司奥拉帕利原料药 获得上市申请批准通知书的公告 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 性陈述或者重大遗漏。 近日，拓新药业集团股份有限公司（以下简称"公司"）全资子公司新乡制 药股份有限公司（以下简称"新乡制药"）奥拉帕利原料药收到国家药品监督管 理局签发的《化学原料药上市申请批准通知书》（受理号：CYHS2360686），并 在国家药品监督管理局药品审评中心官方网站公示,现将相关情况公告如下： 一、 原料药登记信息 通用名称：奥拉帕利 英文名/拉丁名：Olaparib 化学原料药注册标准编号：YBY61902025 申请事项：境内生产化学原料药上市申请 奥拉帕利主要用于携带胚系或体系BRCA突变的(gBRCAm或sBRCAm)晚期上皮 性卵巢癌、输卵管癌或原发性腹膜癌初治成人患者在一线含铂化疗达到完全缓解 或部分缓解后的维持治疗，以及铂敏感的复发性上皮性卵巢癌、输卵管癌或原发 性腹膜癌成人患者在含铂化疗达到完全缓解或部分缓解后的维持治疗。 新乡制药于 2023 ...