中信建投证券股份有限公司 一、公司首次公开发行股票募集资金基本情况 （一）募集资金到位情况 关于迪阿股份有限公司 经中国证券监督管理委员会《关于同意迪阿股份有限公司首次公开发行股票 注册的批复》（证监许可[2021]3043 号）同意注册，并经深圳证券交易所同意， 公司首次公开发行人民币普通股（A 股）40,010,000 股，每股面值 1.00 元，发行 价格为人民币 116.88 元/股，募集资金总额为人民币 4,676,368,800.00 元，本次发 行的保荐及承销费（不含增值税）合计为人民币 217,341,630.19 元，承销商中信 建投证券股份有限公司于 2021 年 12 月 10 日已将扣除本次发行的承销费（不含 增值税）人民币 215,643,516.98 元后的资金总额计人民币 4,460,725,283.02 元汇 入公司开立的募集资金专户。 2024年度募集资金存放与使用情况的专项核查报告 公司本次公开发行募集资金总额为人民币 4,676,368,800.00 元，扣减保荐及 承销费（不含增值税）人民币 217,341,630.19 元，以及其他发行费用（不含增值 税）人民币 15 ...

迪阿股份有限公司 非经营性资金占用及其他关联资金往来情况的专项说明 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 安永华明（2025）专字第70031863_H02号 迪阿股份有限公司 迪阿股份有限公司董事会： 我们审计了迪阿股份有限公司的2024年度财务报表，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、股东权益变动表和现金流量表以 及相关财务报表附注，并于2025年4月24日出具了编号为安永华明（2025）审字第 70031863_H01号的无保留意见审计报告。 按照《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，迪阿股份有限公司编制了后附的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"）。 如实编制和对外披露汇总表，并确保其真实性、合法性、完整性是迪阿股份有限 公司的责任。我们对汇总表所载资料与我们审计迪阿股份有限公司2024年度财务报表 时所复核的会计资料和经审计的财务报表的相关内容进行了核对，在所有重大方面没 有发现不一致之处。除了对迪阿股份有限公司2024年度财务报表出具审计报告而 ...

Financial Performance - The company's operating revenue for Q1 2025 was ¥407,652,919.98, a decrease of 4.40% compared to ¥426,413,685.46 in the same period last year[5]. - Net profit attributable to shareholders was ¥20,721,843.35, down 29.66% from ¥29,459,842.26 year-on-year[5]. - The overall gross margin for the reporting period was 63.52%, down 2.30% from the previous year[11]. - The company reported a significant increase in net profit excluding non-recurring gains and losses, reaching ¥6,058,364.96, compared to a loss of ¥5,916,597.01 in the same period last year, marking a 202.40% improvement[5]. - Net profit for the current period was ¥20,721,843.35, a decline of 29.5% compared to ¥29,459,842.26 in the previous period[33]. - Earnings per share (EPS) for the current period was ¥0.05, down from ¥0.07 in the previous period[34]. - The company reported a profit before tax of ¥30,897,602.87, down from ¥34,598,967.11 in the previous period[33]. Cash Flow - The net cash flow from operating activities was ¥36,405,058.96, representing a significant decline of 55.84% compared to ¥82,438,672.90 in the previous year[5]. - Cash flow from operating activities generated a net amount of ¥36,405,058.96, significantly lower than ¥82,438,672.90 in the previous period[35]. - Cash flow from investing activities decreased by 99.15% to CNY 3,346,478.39, mainly due to a reduction in the redemption of financial products[23]. - Cash inflow from financing activities decreased from $4,122,362.35 to $168,083,748.45, a decline of approximately 95%[36]. - Net cash flow from financing activities worsened from -$214,418,671.19 to -$20,550,066.95, indicating a reduction in cash outflow by about 90%[36]. - The net increase in cash and cash equivalents decreased from $258,405,054.71 to $19,143,516.10, a decline of approximately 93%[36]. - The ending balance of cash and cash equivalents dropped from $485,368,665.67 to $158,930,484.33, a decrease of about 67%[36]. Assets and Liabilities - The total assets at the end of the reporting period were ¥7,570,829,914.42, a slight increase of 0.25% from ¥7,552,292,660.57 at the end of the previous year[5]. - Total current assets increased to ¥6,479,709,282.92 from ¥5,880,807,882.82, reflecting a growth of approximately 10.17%[29]. - Total non-current assets decreased to ¥1,091,120,631.50 from ¥1,671,484,777.75, a decline of about 34.66%[30]. - Total current liabilities increased to ¥1,162,140,616.15 from ¥1,155,403,675.95, reflecting a growth of about 0.58%[30]. - Total liabilities decreased to ¥1,225,211,089.01 from ¥1,228,788,356.24, a decline of approximately 0.23%[30]. - The company's equity remained stable with a share capital of ¥400,010,000.00[30]. Store Operations - The company opened 3 new stores and closed 24 stores during the reporting period, resulting in a net decrease of 21 stores, bringing the total to 352 stores[14][16]. Revenue Breakdown - Online self-operated revenue increased by 80.75% to ¥74,997,300, while offline direct sales revenue decreased by 16.68% to ¥290,858,900[11][13]. Government Support - The company received government subsidies amounting to ¥821,530.59 during the reporting period, contributing to its financial performance[6]. Other Financial Metrics - The weighted average return on net assets was 0.33%, down from 0.45% in the previous year[5]. - The company's estimated tax expenses increased by 98.01% to CNY 10,175,759.52, reflecting higher corporate income tax provisions[21]. - Research and development expenses were ¥3,717,332.70, a decrease from ¥4,395,850.45 in the previous period[32]. - Other comprehensive income after tax for the current period was ¥1,378,240.85, compared to a loss of ¥3,481,379.28 in the previous period[33]. Shareholder Information - The total number of ordinary shareholders at the end of the reporting period was 10,729[24]. - The largest shareholder, Diya Investment (Zhu Hai) Co., Ltd., holds 85.50% of shares, totaling 342,000,000 shares[24]. Audit Status - The company’s first quarter report for 2025 was not audited[37].

Business Performance - The company's operating revenue for 2024 was ¥1,482,423,153.98, a decrease of 32.01% compared to ¥2,180,277,744.00 in 2023[27]. - The net profit attributable to shareholders for 2024 was ¥53,029,532.69, down 23.10% from ¥68,957,568.40 in 2023[27]. - The total revenue for 2024 was approximately ¥1.48 billion, a decrease of 32.01% compared to ¥2.18 billion in 2023[120]. - Revenue from the jewelry segment was approximately ¥1.47 billion, accounting for 99.45% of total revenue, down 32.18% from ¥2.17 billion in the previous year[120]. - The company achieved a total revenue of 148,242.32 million yuan, a decrease of 32.01% compared to the previous year, primarily due to weak consumer demand and a shift in spending towards gold products[55]. - The average customer transaction value decreased by 13.72% year-on-year, reflecting a challenging market environment[55]. - The sales volume of jewelry decreased by 27.93% year-on-year, with a total of 260,153 pieces sold in 2024 compared to 360,990 pieces in 2023[123]. - The company reported a basic earnings per share of ¥0.13 for 2024, a decrease of 23.53% from ¥0.17 in 2023[27]. Market Trends - The total retail sales of consumer goods in China for 2024 exceeded ¥47 trillion, with a year-on-year growth of 7.5%[37]. - The average disposable income per capita in China was ¥41,314 in 2024, indicating a consumer spending tendency of approximately 68.3%[37]. - The global jewelry market is projected to reach $366.795 billion in 2024, with a CAGR of 4.7% expected until 2030[38]. - The Chinese jewelry market is estimated to be approximately ¥778.8 billion in 2024, reflecting a year-on-year decline of 5.02%[38]. - Emotional value is becoming a key driver in consumer decision-making, particularly among the younger generation, with 90% of respondents feeling varying levels of stress[46]. - The diamond jewelry market in China has a penetration rate of 9%, compared to 60% in the U.S. and 11% in India[43]. - The company noted that the global trade volume growth rate for 2024 is projected at only 2.3%, significantly lower than the average of the past decade[36]. Product Development and Innovation - The company launched 150 new products covering all scenarios of romantic relationships, and achieved over 50 patent certifications[5]. - The company has received prestigious awards, including the Platinum Award at the American MUSE Design Awards and the New York Product Design Award[5]. - The company has over 200 national patents, significantly exceeding industry standards, reflecting its commitment to product design innovation and quality[100]. - The company launched a contemporary Chinese wedding jewelry series at Paris Fashion Week, celebrating the 60th anniversary of Sino-French diplomatic relations[103]. - The company implemented a customized sales model, allowing customers to select jewelry styles and specify diamond parameters, which helps maintain low inventory levels and good cash flow[99]. - The company aims to become a "global wedding ring expert" by providing a one-stop experience for customers, integrating top wedding rings with cultural insights[113]. Retail Strategy and Operations - The company plans to enhance its retail services by creating urban love spaces to improve in-store experiences[9]. - The company has identified the need for personalized retail services to adapt to the new normal of diversified consumer demands[6]. - The company opened 17 new stores during the reporting period but closed 172, resulting in a net decrease of 155 stores, leaving a total of 373 self-operated stores[59]. - The company aims to optimize its channel layout and improve operational efficiency through strategic adjustments in its sales network[67]. - The company will optimize channel layout based on key data such as foot traffic and conversion rates, focusing on high-quality shopping malls and exploring opportunities in second and third-tier cities[172]. - The company aims to enhance store operations and management by creating urban love spaces to improve customer experience and engagement[172]. Financial Management - The profit distribution plan includes a cash dividend of 5 RMB per 10 shares, totaling approximately 200 million RMB[13]. - The company emphasizes the importance of building a resilient financial system to navigate market uncertainties and capitalize on emerging opportunities[8]. - The company reported investment income and fair value changes of CNY 174.94 million, a decrease of 24.79% year-on-year, mainly due to fluctuations in the fair value of trading financial liabilities from gold leasing[101]. - The company’s operating cash inflow decreased by 32.14% to ¥1,604,267,471.58 compared to ¥2,363,975,825.01 in the previous year[137]. - The net cash flow from operating activities increased significantly by 755.27% to ¥316,155,839.08 from ¥36,965,507.81 in the previous year[137]. - The company has a cash management balance of RMB 146,057.72 million, indicating effective fund utilization strategies[156]. Brand Positioning and Marketing - The brand's unique positioning as a symbol of true love is increasingly valued in a market characterized by emotional uncertainty[8]. - The company aims to enhance brand reputation and expand its brand matrix in the jewelry industry, focusing on product innovation and design capabilities[168]. - By 2025, the company plans to solidify the DR brand's position as the global leader in engagement rings, emphasizing emotional connections with consumers[169]. - The company will deepen brand positioning and enhance product recognition to maintain its leading position in the global wedding ring market by 2025[170]. - The company plans to enhance brand value by creating high-quality content and improving consumer engagement through data analysis and social media interaction[178]. Governance and Compliance - The company has implemented a comprehensive governance structure to ensure compliance and protect shareholder rights[185]. - The board of directors consists of 9 members, including 3 independent directors, ensuring compliance with legal requirements[188]. - The company emphasizes the importance of information disclosure, ensuring timely, accurate, and complete reporting in compliance with legal regulations[190]. - The company maintains an independent governance structure, ensuring independence in assets, personnel, finance, and operations from controlling shareholders[194]. - The company has established an independent financial accounting department, adhering to accounting laws and maintaining a separate accounting system[197].

迪阿股份有限公司 2024 年度独立董事述职报告 本人作为迪阿股份有限公司（以下简称"公司"）的独立董事，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、规范性文 件的要求及《公司章程》《独立董事工作制度》等相关规定，在 2024 年度任职 期间，本着独立、客观和公正的原则，谨慎勤勉履行职责，积极出席董事会会议， 认真审议董事会议案，充分发挥了独立董事及专门委员会委员的作用，切实维护 了公司整体利益及全体股东尤其中小股东的利益。现将本人 2024 年度履行独立 董事职责的工作情况报告如下： 一、基本情况 （一）工作履历、专业背景及兼职情况 本人梁俊，中国人民大学硕士学历、中欧国际工商学院 EMBA 硕士学历。曾 任人福医药消费品子公司市场部经理、深圳未名新鹏生物医药有限公司董事会秘 书、深圳市中欧瑞博投资管理股份有限公司高级合伙人、基金经理；自 2020 年 起任公司独立董事。 （二）独立性说明 任职期间，本人未在公司担任除独立董事以外的其他职务，也未在公司主要 股东公司担任任何职务，符合《上市公司独立董事 ...

迪阿股份有限公司 2024 年度独立董事述职报告 本人作为迪阿股份有限公司（以下简称"公司"）的独立董事，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、规范性文 件的要求及《公司章程》《独立董事工作制度》等相关规定，在 2024 年度任职 期间，本着独立、客观和公正的原则，谨慎勤勉履行职责，积极出席董事会会议， 认真审议董事会议案，充分发挥了独立董事及专门委员会委员的作用，切实维护 了公司整体利益及全体股东尤其中小股东的利益。现将本人 2024 年度履行独立 董事职责的工作情况报告如下： 一、基本情况 （一）工作履历、专业背景及兼职情况 本人李洋，美国哥伦比亚大学博士学历，长江商学院副教授。自 2020 年起 任公司独立董事，兼任 360 鲁大师控股有限公司（H 股上市公司）独立董事、西 域智慧供应链（上海）股份公司独立董事、新天力科技股份有限公司独立董事以 及上海上美化妆品股份有限公司（H 股上市公司）独立董事。 （二）独立性说明 任职期间，本人未在公司担任除独立董事以外的其他职务，也未在公司主要 股东 ...

迪阿股份有限公司 董事会对独立董事独立性评估的专项意见 迪阿股份有限公司（以下简称"公司"）董事会根据《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，并结合独立董事出具的《关于独立性自查情况的报告》，就公 司在任独立董事李洋先生、梁俊先生、钟敏先生的独立性情况进行评估并出具如 下专项意见： 经核查公司在任独立董事李洋先生、梁俊先生、钟敏先生的任职经历及签署 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，不存在影响独立董事独立性的情况，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》等法律、法规、规范性文件及《公司章程》中 关于独立董事独立性的相关要求。 迪阿股份有限公司 董事会 2025 年 4 月 24 日 ...

迪阿股份有限公司 2024 年度独立董事述职报告 （二）独立性说明 任职期间，本人未在公司担任除独立董事以外的其他职务，也未在公司主要 股东公司担任任何职务，符合《上市公司独立董事管理办法》第六条规定的独立 性要求，不存在影响独立性的情况。 二、2024 年度履职概况 （一）出席董事会、股东大会的情况 本人作为迪阿股份有限公司（以下简称"公司"）的独立董事，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、规范性文 件的要求及《公司章程》《独立董事工作制度》等相关规定，在 2024 年度任职 期间，本着独立、客观和公正的原则，谨慎勤勉履行职责，积极出席董事会会议， 认真审议董事会议案，充分发挥了独立董事及专门委员会委员的作用，切实维护 了公司整体利益及全体股东尤其中小股东的利益。现将本人 2024 年度履行独立 董事职责的工作情况报告如下： 一、基本情况 （一）工作履历、专业背景及兼职情况 本人钟敏，中欧国际工商学院 EMBA 硕士学历，注册会计师；曾任深圳同人 会计师事务所有限公司高级经理、深圳市鹏城企业管 ...

迪阿股份有限公司 金融衍生品交易管理办法 1. 目的 为规范公司黄金及外汇金融衍生品交易行为，防范金融衍生品交易风险，强化风 险控制，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》《深圳证券交易所上市公司自律监管指引第 7 号——交易与关联交易》等法律、法规、规范性文件及《公司章程》的有关规定， 特制订本办法。 2. 适用范围 本办法适用于迪阿股份有限公司及其控股子公司的金融衍生品交易。未经公司同 意，子公司不得开展金融衍生品交易业务。 3. 定义 本办法所称金融衍生品是指期货、期权、远期、互换等产品或上述产品的组合， 衍生品的基础资产既可以是汇率、货币、商品等标的，也可以是上述标的组合。 本办法中的金融衍生品交易指公司以套期保值为目的，在具有相关经营资格的金 融机构办理的锁定成本、规避和防范汇率等风险的金融衍生品交易业务，包括远 期结售汇、外汇掉期、外汇期权、黄金期货和黄金期权等。 4. 职责 4.1. 投资管理部 4.3.1. 负责金融衍生品交易业务相关合同及法律文件的审核，评估和提示法 ...

"一来到这里，就有种我要结婚了的感觉，仪式感满满的！"一位网友在社交媒体上写道。 上海外滩边，南京东路核心商圈，世界奢牌聚集地大丸百货。在这样的商业地标，2024年7月，全新升 级的DR上海大丸红金店铺一亮相便成为大丸百货的又一流量高地。 这是DR渠道升级战略的最新"落子"。作为上市珠宝企业迪阿股份（301177）的主力品牌，DR坚守和传 递"一生.唯一.真爱"的品牌理念，在求婚钻戒领域形成独特的品牌优势。 据上海大丸红金店经理介绍，红金店是DR最新升级的门店模型之一。在选址上，优先选择一线或新一 线城市核心商圈，毗邻高端购物中心、五星级酒店或文化地标；在差异化定位上，红金店定位"高端婚 嫁珠宝标杆店"，聚焦全琢型克拉钻、黄金婚嫁系列及限量款；在空间设计上，红金店采用心形设计元 素并划分"浪漫婚嫁""东方囍嫁"等主题区。 在中式东方囍嫁区，结合近年消费者的黄金偏好，上海大丸红金店拥有款式最独特的黄金首饰，还有限 量发售的黄金手捧花。门店还设有全球区，囊括世界各地如法国、意大利、日本等受欢迎的戒指款式。 事实上，在改造之前，DR上海大丸门店也经历过低谷期，月均店效曾从高峰期的百万元下滑至较低水 平。 DR零售业 ...