募集资金投资项目延期的核查意见 一、募集资金基本情况 中信建投证券股份有限公司（以下简称"中信建投证券"、"保荐人"）为迪阿 股份有限公司（以下简称"迪阿股份"、"公司"）首次公开发行股票并在创业板上 市的保荐人，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》《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》和《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》等法规的有关规定，对迪阿股份募集资金投资项目延期事项进行了 审慎核查，核查情况如下： 中信建投证券股份有限公司 关于迪阿股份有限公司 二、募集资金投资项目情况 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，扣除(不含 增值税）232,565,955.37 元相关发行费用 后实际募集资金净 额为 ...

迪阿股份有限公司 已审财务报表 2024年度 迪阿股份有限公司 目录 | | 页 次 | | --- | --- | | 审计报告 | 1-7 | | 已审财务报表 | | | 合并资产负债表 | 8-9 | | 合并利润表 | 10-11 | | 合并股东权益变动表 | 12-13 | | 合并现金流量表 | 14-15 | | 公司资产负债表 | 16-17 | | 公司利润表 | 18 | | 公司股东权益变动表 | 19-20 | | 公司现金流量表 | 21-22 | | 财务报表附注 | 23-105 | | 补充资料 | | | 1．非经常性损益明细表 | 1-2 | | 2．净资产收益率和每股收益 | 2 | 审计报告 安永华明（2025）审字第70031863_H01号 迪阿股份有限公司 迪阿股份有限公司全体股东： 一、审计意见 我们审计了迪阿股份有限公司的财务报表，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、股东权益变动表和现金流量表以及相关财务报表附注。 我们认为，后附的迪阿股份有限公司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 ...

迪阿股份有限公司 2024年度 营业收入扣除情况专项说明 关于迪阿股份有限公司 2024年度营业收入扣除情况专项说明 安永华明（2025）专字第70031863_H03号 迪阿股份有限公司 迪阿股份有限公司董事会： 中国注册会计师：陈荟瑾 我们接受委托，审计了迪阿股份有限公司的财务报表，包括2024年12月31日的合 并及公司的资产负债表、2024年度合并及公司的利润表、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。 根据《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》 的规 定，迪阿股份有限公司编制了后附的2024年度营业收入扣除情况表（以下简称"情况 表"）。如实编制和对外披露情况表并确保其真实性、合法性、完整性是迪阿股份有 限公司管理层的责任。 基于我们对迪阿股份有限公司财务报表整体发表审计意见而实施的审计工作，我 们未发现后附情况表所载相关信息与我们审计迪阿股份有限公司2024年度财务报表时 所审核的会计资料及2024年度财务报表中所披露的相关内容存在重大不一致。 本专项说 ...

迪阿股份有限公司 募集资金存放与使用情况鉴证报告 2024年度 迪阿股份有限公司 | | | | 页 | 次 | | | | | --- | --- | --- | --- | --- | | 一、 | 募集资金存放与使用情况鉴证报告 | 1 | - | 2 | | 二、 | 募集资金存放与使用情况的专项报告 | 3 | - | 16 | 募集资金存放与使用情况鉴证报告 安永华明（2025）专字第70031863_H01号 迪阿股份有限公司 迪阿股份有限公司董事会： 我们接受委托，对后附的迪阿股份有限公司2024年度募集资金存放与使用情况的 专项报告（"募集资金专项报告"）进行了鉴证。按照《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》及相关格式指南编制募集资金专项报 告，并保证其内容真实、准确、完整，不存在虚假记载、误导性陈述或重大遗漏是迪 阿股份有限公司董事会的责任。我们的责任是在执行鉴证工作的基础上对募集资金专 项报告独立发表鉴证意见。 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》的规定执行了鉴证业务。该准则要求我们计划和执行鉴 ...

迪阿股份有限公司 内部控制审计报告 安永华明（2025）专字第70031863_H04号 迪阿股份有限公司 迪阿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准则的相关要求，我们审计 了迪阿股份有限公司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，并评价其有效性是迪阿股份有限公司董事 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。 内部控制审计报告 2024年12月31日 我们认为，迪阿股份有限公司于2024年12月31日按照《企业内部控制基本规范》和 相关规定在所有重大方面保持了有效的财务报告内部控制。 1 内部控制审计报告（续） 安永华明（2025）专字第70031863_H04号 迪阿股份有限公司 （本页无正文） 安永华明会计师事务所（特殊普通合伙） 中国注册会计师：李剑光 中国注册会计师：陈荟瑾 三、内部控制的固有 ...

中信建投证券股份有限公司 关于迪阿股份有限公司 2024 年度内部控制自我评价报告的核查意见 中信建投证券股份有限公司（以下简称"中信建投证券"或"保荐人"）作为迪 阿股份有限公司（以下简称"迪阿股份"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》《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》等相关法律、法规和规范性文件的规定，对《迪阿股份有限公司 2024 年度 内部控制自我评价报告》，具体情况如下： 一、 保荐机构对公司 2024 年度内部控制自我评价报告的核查情况 根据公司非财务报告内部控制重大缺陷认定情况，截至 2024 年 12 月 31 日， 公司未发现非财务报告内部控制重大缺陷。 自内部控制评价报告基准日至内部控制评价报告发出日之间未发生对内部 控制有效性评价结论产生实质性影响的因素。 （二）内部控制评价工作的总体情况 公司董事会下设审计委员会，负责公司内外部审计的沟通、检查及监督工作， 1 监督及评估公司的内部控制；公 ...

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].