民生证券股份有限公司 关于广东万年青制药股份有限公司 2024 年度持续督导跟踪报告 | | 事、监事和高级管理人员所持本公司 | | --- | --- | | | 股份及其变动管理规则》《上市公司 | | | 监管指引第 10 号——市值管理》等 | | | 相关法律法规，培训公司董事、监事、 | | | 高级管理人员规范证券市场交易行 | | | 为，维护证券市场秩序，保护投资者 | | | 合法权益，对监管动态、制度问答、 | | | 典型案例及监管要求进行讲解。 | | 11.其他需要说明的保荐工作情况 | 无 | | 二、保荐机构发现公司存在的问题及采取的措施 | | --- | | 事 项 | 存在的问题 | 采取的措施 | | --- | --- | --- | | 1.信息披露 | 无 | 不适用 | | 2.公司内部制度的建立和 | 无 | 不适用 | | 执行 | | | | 3．"三会"运作 | 无 | 不适用 | | 4.控股股东及实际控制人 | 无 | 不适用 | | 变动 | | | | 5.募集资金存放及使用 | 无 | 不适用 | | 6.关联交易 | 无 | 不适用 | | ...

民生证券股份有限公司 关于广东万年青制药股份有限公司 2024 年度内部控制自我评价报告的核查意见 公司按照风险导向原则确定纳入评价范围的主要单位、业务和事项以及高风 险领域。纳入评价范围的主要单位包括：广东万年青制药股份有限公司及其子公 司广东万年青医药有限公司、医原（广州）药物研究有限公司、广东康品尊健康 科技有限公司、华银国际医药港集团（汕头）有限公司、汕头诺亚唯康医疗管理 有限公司、广东中欧国际医药有限公司、广东万年青药业有限公司、广东万年青 食品有限公司、万年青国际医疗管理（汕头）集团有限公司、汕头贝康恩泽健康 管理有限公司、万年青华怀堂国医馆（汕头）有限公司、万年青国医大药房（汕 头）有限公司，因子公司广东万年青中药科技有限公司截至报告基准日公司尚未 对其实缴出资，且未实际开展经营活动，故不纳入评价范围。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务 报表营业收入的 100%；纳入评价范围的主要业务和事项包括： 1、组织架构 公司严格按照《公司法》《证券法》《上市公司治理准则》等法律法规的要求， 建立和完善法人治理结构，建立现代企业制度、规范公司运作， ...

w 广东万年青制药股份 有限公司 审 计 报 告 华兴审字[2025]24014650023 号 华兴会计师事务所（特殊普通合伙） 审 计 报 告 华兴审字[2025]24014650023号 广东万年青制药股份有限公司全体股东： 一、审计意见 我们审计了广东万年青制药股份有限公司(以下简称"粤万年青"或"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、合并及母公司所有者 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，公允反映了粤万年青2024年12月31日的合并及母公司财务状况以及2024 年度的合并及母公司经营成果和现金流量。 二、形成审计意见的基础 我们按照中国注册会计师审计准则的规定执行了审计工作。审计报告的 "注册会计师对财务报表审计的责任"部分进一步阐述了我们在这些准则下 的责任。按照中国注册会计师职业道德守则，我们独立于粤万年青，并履行 了职业道德方面的其他责任。我们相信，我们获取的审计证据是充分、适当 的，为发表审计意见提供了基础。 三、关键审计事项 关键 ...

w 广东万年青制药股份有限公司 内部控制审计报告 华兴审字[2025]24014650051 号 华兴会计师事务所（特殊普通合伙） 内部控制审计报告 华兴审字[2025]24014650051 号 会计师事务所(特殊普通 IG CERTIFIED PUBLIC ACCOUN 地址:福建省福州市湖东路152号中山大厦B座6-9楼 Add : 6-9/F Block B,152 Hudong Road,Fuzhou,Fujian,China 广东万年青制药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标准的相关要求， 我们审计了广东万年青制药股份有限公司（以下简称粤万年青）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 按照《企业内部控制基本规范》、《企业内部控制应用指引》、《企业内部 控制评价指引》的规定，建立健全和有效实施内部控制，并评价其有效性是 企业董事会的责任。 二、注册会计师的责任 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 ...

w 关于广东万年青制药股份有限公司 2024 年非经营性资金占用及其他关联资金 往来情况的专项审核说明 华兴专字[2025]24014650045 号 华兴会计师事务所（特殊普通合伙） 关于广东万年青制药股份有限公司 2024 年非经营性资金占用及其他关联资金 往来情况的专项审核说明 华兴专字[2025]24014650045 号 广东万年青制药股份有限公司全体股东: 我们接受委托，审计了广东万年青制药股份有限公司（以下简称 "粤万年青"或"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、合并及母公司所有者权益变动表，以及财务报表附注，并 出具了"华兴审字[2025]24014650023 号"审计报告。 三、注册会计师的责任 我们的责任是对上述汇总表进行审核，并出具专项说明。 1 会计师事务所(特殊普通合 G CERTIFIED PUBLIC ACCOUNTAN 四、工作概述 我们将上述汇总表与粤万年青的有关会计资料进行了核对,在所有 重要方面未发现存在重大不一致的情形。除了在财务报表审计过程中对 粤万年青关联 ...

w 关于广东万年青制药股份有限公司 2024 年度募集资金存放与实际使用情况 鉴证报告 华兴专字[2025]24014650031 号 华兴会计师事务所（特殊普通合伙） 关于广东万年青制药股份有限公司 鉴证报告 华兴专字[2025]24014650031 号 广东万年青制药股份有限公司全体股东： 我们接受委托，审核了后附的广东万年青制药股份有限公司（以 下简称"粤万年青"或"公司"）《关于 2024 年度募集资金存放与实 际使用情况的专项报告》（以下简称"专项报告"）。 一、对报告使用者和报告目的的限定 本鉴证报告仅供粤万年青 2024 年度报告披露时使用，不得用作 任何其他目的。我们同意将本鉴证报告作为粤万年青 2024 年度报告 的必备文件，随其他文件一起报送并对外披露。 二、董事会的责任 2024 年度募集资金存放与实际使用情况 四、工作概述 我们按照《中国注册会计师其他鉴证业务准则第 3101 号 -- 历 史财务信息审计或审阅以外的鉴证业务》的规定执行了紧证业务。该 准则要求我们计划和实施鉴证工作,以对鉴证对象是否不存在重大错 报获取合理保证。在鉴证过程中,我们进行了审慎调查,实施了包括 检查会计记 ...

民生证券股份有限公司关于 广东万年青制药股份有限公司 2024 年度募集资金存放与实际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"）作为广东万年 青制药股份有限公司（以下简称"粤万年青"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《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》等有关规定，对粤万年青 2024 年度募集资金存放与实际使 用情况进行核查，核查情况及核查意见如下： 一、募集资金基本情况 （一）实际募集资金金额、资金到位时间 经深圳证券交易所创业板上市委 2021 年第 33 次审议会议审议通过和中国 证券监督管理委员会《关于同意广东万年青制药股份有限公司首次公开发行股票 注册的批复》（证监许可 [2021]3216 号）同意注册，公司首次向社会公开发行人 民币普通股（A 股）40,000,000.00 股，每股面值人民币 1.00 元，每股发行认购价 格为人民币 10.48 元，募集 ...

Financial Performance - The company's revenue for Q1 2025 was ¥70,812,585.48, a decrease of 0.54% compared to ¥71,196,522.47 in the same period last year[5] - The net profit attributable to shareholders was a loss of ¥3,441,732.40, representing a decline of 129.32% from a profit of ¥11,738,167.74 in the previous year[5] - The basic and diluted earnings per share were both -¥0.02, down 128.57% from ¥0.07 in the previous year[5] - The company reported a net profit attributable to shareholders of -3.44 million RMB, a decrease of 129.32% compared to the same period last year[17] - Operating revenue for the first quarter of 2025 was 70.81 million RMB, a slight decrease of 0.54% year-on-year[17] - The company reported a net profit of -4,103,207.13, compared to a net profit of 11,469,685.34 in the previous period, indicating a significant decline[25] - Operating profit was -3,285,979.26, down from 13,315,867.35 in the previous period, reflecting a substantial decrease in operational performance[25] - The company recorded a total profit of -3,224,388.91, compared to 13,523,137.86 in the previous period, indicating a significant drop in overall profitability[25] Cash Flow - The net cash flow from operating activities was -¥15,921,419.26, a significant decrease of 23,162.65% compared to -¥68,441.98 in the same period last year[5] - The net cash flow from operating activities was -15.92 million RMB, a significant decline of 23,162.65% due to ongoing investments in new business segments[13] - Cash flow from operating activities showed a net outflow of -15,921,419.26, compared to a much smaller outflow of -68,441.98 in the previous period[27] - The company's cash and cash equivalents decreased to CNY 104,933,304.35 from CNY 159,100,886.52[20] - Total cash and cash equivalents at the end of the period were 104,933,304.35, down from 159,100,886.52 at the beginning of the period[28] - The company’s cash flow from financing activities showed a net inflow of 3,780,503.08, compared to an outflow of -284,803.09 in the previous period[28] Assets and Liabilities - Total assets at the end of the reporting period were ¥920,505,782.32, a decrease of 1.36% from ¥933,166,569.41 at the end of the previous year[5] - The total assets of the company as of March 31, 2025, were CNY 920,505,782.32, down from CNY 933,166,569.41 at the beginning of the period[22] - The total liabilities decreased to CNY 154,394,324.06 from CNY 166,415,829.70[23] - The company's retained earnings decreased to CNY 159,732,407.59 from CNY 163,174,139.99[23] Investments and Acquisitions - The goodwill increased by 42.67% to ¥10,446,611.65 due to the acquisition of Hainan Wanmitang Pharmaceutical Co., Ltd.[11] - The company expanded its medical health business segment, leading to a 55.09% increase in other receivables to ¥4,169,836.54[11] - The company reported a 114.99% increase in trading financial assets to ¥74,847,626.64, primarily due to new financial products purchased during the period[9] - The company incurred non-recurring gains of ¥1,214,492.33 during the reporting period[7] - The acquisition of Hainan Wanmitang Pharmaceutical Co., Ltd. impacted profits by 11.06 million RMB, reflecting the costs associated with integrating new operations[17] - Hainan Wanmitang acquired 100% equity of Jiangxi Yuanqifud Pharmacy Chain Co., Ltd. and its 5 stores for CNY 500,000, enhancing its market presence through digital marketing strategies[19] - The company increased its investment in Noah Weikang by CNY 5.2 million, raising its ownership from 81% to 87.5%[19] Expenses - Management expenses increased by 61.07% to 12.67 million RMB due to the expansion into the healthcare and traditional Chinese medicine sectors[12] - Financial expenses rose by 154.43% to 0.24 million RMB, primarily due to increased financing costs from lease amortization[12] - Investment income decreased by 60.93% to 1.15 million RMB, attributed to reduced idle funds available for investment and lower financial market yields[12] - The company incurred a credit impairment loss of 135.42 thousand RMB, a decrease of 91.94% due to reduced bad debt write-offs[12] Sales and Market Performance - The company successfully won the national procurement for the product "Shengqi Jiangtang Pian," with a price reduction of approximately 30% compared to the original sales price, which is expected to expand sales in public hospitals and increase market share[18] - The registered capital of the subsidiary Hainan Wanmitang was increased from CNY 1 million to CNY 11 million, with the company holding a 51% stake post-increase[18] - The company received cash inflows from sales of 70,284,058.33, an increase from 67,764,781.90 in the previous period[27] Overall Financial Condition - The weighted average return on equity was -0.45%, down from 1.50% in the previous year[5] - The company's total comprehensive income attributable to the parent company was significantly lower, reflecting the overall decline in financial performance[26]

Financial Performance - The company's operating revenue for 2024 was ¥278,638,789.67, a decrease of 4.71% compared to ¥292,397,132.03 in 2023[18]. - The net profit attributable to shareholders for 2024 was ¥4,162,684.65, representing a significant decline of 87.57% from ¥33,501,697.88 in 2023[18]. - The net profit attributable to shareholders after deducting non-recurring gains and losses was -¥6,532,207.68 in 2024, a decrease of 127.65% compared to ¥23,623,155.29 in 2023[18]. - The cash flow from operating activities for 2024 was ¥3,208,543.56, a turnaround from -¥12,799,223.82 in 2023, marking an increase of 125.07%[18]. - The total assets at the end of 2024 were ¥933,166,569.41, reflecting a growth of 9.07% from ¥855,535,468.09 at the end of 2023[18]. - The basic earnings per share for 2024 were ¥0.03, down 85.71% from ¥0.21 in 2023[18]. - In 2024, the company achieved operating revenue of 27,863.88 million yuan, a decrease of 1,375.83 million yuan or 4.71% year-on-year[41]. - The net profit attributable to shareholders was 416.27 million yuan, down 2,933.90 million yuan or 87.57% year-on-year; the net profit after deducting non-recurring gains and losses was -653.22 million yuan, a decrease of 3,015.54 million yuan or 127.65% year-on-year[41]. Dividend Distribution - The company plans to distribute a cash dividend of 0.50 RMB per 10 shares to all shareholders, based on a total of 160,000,000 shares[6]. - The annual cash dividend proposal for 2024 is set at 0.5 yuan per 10 shares, totaling 8,000,000 yuan (including tax) for 160,000,000 shares[135]. - The company has maintained a stable profit distribution policy, ensuring reasonable returns to investors[132]. - There are no plans for stock dividends or capital reserve transfers in the current profit distribution proposal[135]. Business Strategy and Development - The company is focusing on the traditional Chinese medicine sector, leveraging its unique advantages in chronic disease prevention and health management[28]. - The company aims to enhance the quality and innovation of traditional Chinese medicine through new regulatory guidelines and digital transformation initiatives[30]. - The company is focusing on developing a health ecosystem covering prevention, diagnosis, and rehabilitation through three main business segments: traditional Chinese medicine, medical services, and health management[33]. - The company is actively pursuing new product development and market strategies through its various healthcare investments[74]. - The company is developing functional health foods based on the concept of "medicinal food homology," with a focus on high-end nourishing products sourced from Southeast Asia[93]. - The healthcare services segment will focus on a comprehensive life-cycle health management model, integrating prevention, diagnosis, rehabilitation, and health maintenance services[93]. Market and Industry Trends - The national strategy continues to promote the development of traditional Chinese medicine, aiming for a trillion-level health industry by 2030[28]. - The pharmaceutical industry in China achieved a revenue of CNY 29,762.7 billion, remaining flat year-on-year, while profits decreased by 0.9% to CNY 4,050.9 billion[29]. - The traditional Chinese medicine sector saw a decline in revenue and profit by 2.3% and 0.2% respectively[29]. - The company is positioned to benefit from policy incentives and market demand, driving the industry towards standardization and internationalization[28]. Risk Management - The management has highlighted potential risks and corresponding measures in the future development outlook section[5]. - The company faces risks in expanding its healthcare services due to the time required for market cultivation, which may impact short-term profitability[94]. - The company is exposed to risks related to the supply and price volatility of raw materials, particularly Chinese medicinal herbs, which could impact profitability[95]. - The company will strengthen research and analysis of the upstream Chinese medicinal materials market to effectively reduce risks related to raw material supply and price fluctuations[96]. Corporate Governance - The board of directors consists of 7 members, including 3 independent directors, ensuring compliance with legal and regulatory requirements[102]. - The company has a dedicated audit committee responsible for overseeing internal control systems and the authenticity of financial information[105]. - The company actively engages with investors through various platforms, ensuring transparency and protecting the rights of minority shareholders[103]. - The company has established a comprehensive internal control system to improve governance and operational efficiency[101]. - The company has committed to maintaining a high level of information disclosure, ensuring that all shareholders have equal access to company information[103]. Environmental Responsibility - The company holds a pollution discharge permit valid from August 25, 2023, to August 24, 2028, for various manufacturing activities[142]. - The company complies with the wastewater discharge standards, with CODcr levels at 89 mg/L, which is below the limit of 100 mg/L[143]. - The company has implemented measures to ensure that ammonia nitrogen levels in wastewater do not exceed the standard of 8 mg/L[143]. - The company has not reported any instances of exceeding pollution discharge limits during the reporting period[143]. - The company has invested CNY 523,500 in environmental governance and protection during the reporting period[146]. Employee Management - The company reported a total of 667 employees at the end of the reporting period, with 292 in the parent company and 375 in major subsidiaries[128]. - The employee composition includes 147 production staff, 224 sales personnel, 57 technical staff, 27 financial staff, and 212 administrative staff[128]. - The company has established a performance evaluation system linking employee salaries to company performance and key performance indicators[129]. - The company has conducted training programs focusing on new employee onboarding, GMP training, and management skills development[130]. Investment and Acquisitions - The company invested 680 million yuan to acquire 85% of Guangdong Tongren Pharmaceutical Co., Ltd., enhancing its capabilities in the Chinese herbal medicine and herbal pieces business[43]. - The company acquired 85% of Guangdong Wannianqing Pharmaceutical Co., Ltd. for 6.8 million yuan and has completed the business registration change[137]. - The company also acquired 51% of Hainan Wanmitang Pharmaceutical Co., Ltd. for 1.53 million yuan, but the business registration change has not yet been completed[137]. - The company has cumulatively used CNY 36,970.81 million of the raised funds, representing 84.02% of the total amount raised[81]. Shareholder Relations - The participation rate of investors in the 2024 first extraordinary general meeting was 56.18%[108]. - The participation rate of investors in the 2023 annual general meeting was 56.17%[109]. - The company has a total of 13,167 ordinary shareholders at the end of the reporting period, a decrease from 13,374 at the end of the previous month[200]. - The company has a total of 5 shareholders holding more than 5% of the shares, with the largest shareholder being Guangdong Jino Health Technology Co., Ltd.[200].

证券代码：301111 证券简称：粤万年青 公告编号：2025-014 广东万年青制药股份有限公司 关于使用部分闲置募集资金（含超募资金）和自有资金进行 现金管理到期赎回并继续进行现金管理的公告 本公司及董事会全体成员保证信息披露内容的真实、准确和完整，没有虚 假记载、误导性陈述或重大遗漏。 广东万年青制药股份有限公司（以下简称"公司"）于 2024 年 12 月 18 日召 开第三届董事会第四次会议及第三届监事会第四次会议，并于 2025 年 1 月 3 日 召开 2025 年第一次临时股东大会，审议通过了《关于使用部分闲置募集资金 （含超募资金）和自有资金进行现金管理的议案》，同意公司在确保不影响正常 运营和募集资金投资项目建设的情况下，使用不超过人民币 2.5 亿元（含 2.5 亿 元）的闲置募集资金（含超募资金）及不超过人民币 2.5 亿元（含 2.5 亿元）的 自有资金进行现金管理，上述额度自股东大会审议通过之日起 12 个月内有效。 在上述额度和期限范围内，资金可循环滚动使用，并授权公司管理层在额度范 围内行使相关决策权、签署相关合同文件等。具体内容详见公司于 2024 年 12 月 19 日及 ...