山东山大鸥玛软件股份有限公司 控股股东及其他关联方资金占用情况的 专项说明 大华核字[2024]0011006143 号 大华会计师事务所(特殊普通合伙) Da Hua Certified Public Accountants (Special General Partnership ) 您可使用手机"扫一扫"或进入"注册会计师行业统一监管平台（http://acc.mof.gov.cn）"进行查 报告编码:京24UPHD2 山东山大鸥玛软件股份有限公司 控股股东及其他关联方资金占用情况的专项说明 (截止 2023 年 12 月 31 日) 录 页 次 大华核字[2024]0011006143 号 山东山大鸣玛软件股份有限公司全体股东: 我们接受委托,依据《中国注册会计师执业准则》审计了山东山 大鸥玛软件股份有限公司(以下简称鸥玛软件)2023年度财务报表, 包括 2023年12月 31 日的合并及母公司资产负债表,2023年度的合 并及母公司利润表、合并及母公司现金流量表和合并及母公司股东权 益变动表以及财务报表附注,并于 2024年4月25日签发了大华审字 [2024]0011016503 号标准无保留意 ...

山东山大鸥玛软件股份有限公司 募集资金存放与使用情况鉴证报告 大华会计师事务所(特殊普通合伙) Da Hua Certified Public Accountants (Special General Partnership) 您可使用手机"扫一扫"或进入"注册会计师行业统一监管平台（http://acc.mof.gov.cn） 山东山大鸥玛软件股份有限公司 募集资金存放与使用情况鉴证报告 (2023 年度) 目 页 次 r 募集资金存放与使用情况鉴证报告 1-2 11 山东山大鸥玛软件股份有限公司 2023 年度募 1-5 集资金存放与使用情况的专项报告 大华核字[2024]0011006145 号 我们的责任是在实施鉴证工作的基础上对鸥玛软件募集资金专 项报告发表鉴证意见。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实施鉴证工作,以对鸣玛软件 第1页 十华会计师事各所 (姓珠率通合伙 北京市海淀区西四环中路 16号院 7号楼 12 层 电话: 86 (10) 5835 0011 传真: 86 (10) ...

证券代码：301185 证券简称：鸥玛软件 公告编号：2024-008 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、误导性陈述或重大遗漏。 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》《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》及相关格式指引等的规定，山东山大鸥玛软件股份有限公司（以下简称"公 司"）编制的截至 2023 年 12 月 31 日的募集资金年度存放与使用情况的专项报 告如下： 大华会计师事务所（特殊普通合伙）对公司首次公开发行股票募集资金到 位情况进行了审验，并出具了《山东山大鸥玛软件股份有限公司发行人民币普 通股（A 股）3,836 万股后实收股本的验资报告》（大华验字[2021]000763 号）。 （二）募集资金使用和结余情况 截至 2023 年 12 月 31 日，公司募集资金使用及结余情况如下： 单位：人民币元 | 项目 | 金额 | | --- | --- | | 收到募集资金金额 | 429,373,792.00 | | 减：募集资金置换 | 3,052,744.55 | | 项目 | 金 ...

中信证券股份有限公司关于山东山大鸥玛软件股份有限公司 2023 年度募集资金存放与使用情况的专项核查报告 中信证券股份有限公司（以下简称"中信证券"）作为山东山大鸥玛软件股份 有限公司（以下简称"鸥玛软件"、"公司"、"上市公司"）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 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》等相关规定，对鸥玛软件 2023 年度募集资金的存放与使 用情况进行了专项核查，核查情况如下： 一、募集资金基本情况 （一）实际募集资金金额、资金到位时间 经中国证券监督管理委员会《关于同意山东山大鸥玛软件股份有限公司首次 公开发行股票注册的批复》（证监许可〔2021〕2744 号）同意注册，公司首次公 开发行人民币普通股（A 股）股票 3,836.00 万股，每股发行价格为人民币 11.88 元，募集资金总额为人民币 455,716,800.00 元，扣除发行费用 37,107,469.05 元， 募集资金净额为 41 ...

法定代表人：任年峰 主管会计工作负责人：马克 会计机构负责人：陈艳 | 非经营性资金占 | 资金占 | 占用方与上 | 上市公司核算 | 2023年期 | 2023年度占用累计 | 2023年度占用 | 2023年度偿还 | 2023年期末占 | 占用形成 | | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | 用 | 用方名 | 市公司的关 | 的会计科目 | 初占用资 | 发生金额（不含 | 资金的利息 | 累计发生金额 | 用资金余额 | 原因 | 占用性质 | | | 称 | 联关系 | | 金余额 | 利息） | （如有） | | | | | | 控股股东、实际控 | 无 | | | | | | | | | | | 制人及其附属企业 | | | | | | | | | | | | 小计 | - | - | - | | | | | | | - | | 前控股股东、实 | 无 | | | | | | | | | | | 际控制人及其附 | | | | | | | | | | | | 属企业 | | | | | | ...

一、内部控制评价工作情况 （一）重要声明 中信证券股份有限公司关于山东山大鸥玛软件股份有限公司 2023 年度内部控制评价报告的核查意见 中信证券股份有限公司（以下简称"中信证券"或"保荐机构"）作为山东 山大鸥玛软件股份有限公司（以下简称"鸥玛软件"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》及《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，就《山东山大鸥 玛软件股份有限公司 2023 年度内部控制评价报告》（以下简称"《评价报告》"） 出具核查意见如下： 按照企业内部控制规范体系的规定，建立健全和有效实施内部控制，评价其 有效性，并如实披露内部控制评价报告是公司董事会的责任。监事会对董事会建 立和实施内部控制进行监督。经理层负责组织领导企业内部控制的日常运行。公 司董事会、监事会及董事、监事、高级管理人员保证本报告内容不存在任何虚假 记载、误导性陈述或重大遗漏，并对报告内容的真实性、准确性和完整性承 ...

证券代码：301185 证券简称：鸥玛软件 公告编号：2024-003 山东山大鸥玛软件股份有限公司 第三届监事会第五次会议决议公告 本公司及监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。 一、监事会会议召开情况 山东山大鸥玛软件股份有限公司（以下简称"公司"）第三届监事会第五次 会议于 2024 年 4 月 25 日在公司会议室以现场形式召开。本次会议通知已于 2024 年 4 月 15 日以直接送达的方式向各位监事发出。本次会议由监事会主席唐伟先 生召集和主持，会议应到监事 3 名，实际出席会议监事 3 名。会议的召集、召开 和表决程序符合《公司法》等法律法规、规范性文件和《公司章程》《监事会议 事规则》等的规定。 二、监事会会议审议情况 经与会监事投票表决，一致同意通过以下议案： 1、审议通过《关于公司<2023 年度监事会工作报告>的议案》 监事会认为：2023 年度监事会对公司的经营决策程序、依法运作情况、财务 状况及内部控制制度的建立健全等方面进行了全面的监督和核查，对保障公司的 规范运作和稳健发展起到了积极作用。监事会工作报告客观、真实地反映了监事 会 ...

Financial Performance - The company's operating revenue for 2023 reached ¥221,066,364.25, representing a 48.95% increase compared to ¥148,412,798 in 2022[12]. - Net profit attributable to shareholders was ¥76,637,743.28, up 53.72% from ¥49,856,151 in the previous year[12]. - The net profit after deducting non-recurring gains and losses was ¥72,663,341.75, reflecting a significant increase of 105.80% compared to ¥35,307,922 in 2022[12]. - The net cash flow from operating activities was ¥102,317,396.56, an increase of 87.41% from ¥54,595,474 in 2022[12]. - Basic and diluted earnings per share both increased to ¥0.50, a rise of 56.25% from ¥0.32 in the previous year[12]. - Total assets at the end of 2023 amounted to ¥1,063,853,887.85, marking a 6.88% increase from ¥995,408,703 in 2022[12]. - The net assets attributable to shareholders reached ¥1,032,836,786.00, which is a 6.31% increase compared to ¥971,568,708 in the previous year[12]. - The total operating costs for 2023 were ¥82,715,103.43, up 54.63% from ¥53,492,053.45 in 2022[97]. - The company’s top five customers accounted for 40.87% of total annual sales, with the largest customer contributing ¥29,438,889.52, or 13.32%[100]. - The company reported a significant increase in revenue, achieving a total of 1.5 billion RMB for the fiscal year, representing a 20% year-over-year growth[200]. Market Expansion and Strategy - The company is focused on expanding its market presence and enhancing its product offerings through ongoing research and development initiatives[4]. - The company aims to enhance service quality and customer satisfaction by expanding its market reach to provincial and municipal levels[47]. - The company is actively expanding its market presence by leveraging new technologies and services in the education sector[104]. - The company plans to extend the expected completion date for several projects to December 31, 2024, due to delays caused by economic downturns[127]. - The company is expanding its market presence in Southeast Asia, targeting a 10% market share within the next two years[200]. - The company has a strategic focus on expanding its market presence and enhancing its product offerings, although specific new products or technologies were not detailed in the reports[153]. Research and Development - Research and development investment amounted to 32.93 million yuan, reflecting a year-on-year increase of 9.81%[88]. - The company obtained 12 new patents during the reporting period, including 10 invention patents and 2 utility model patents[78]. - The company is committed to invest 200 million RMB in research and development to innovate new technologies over the next three years[159]. - The company is focused on building a nationwide marketing and service network to enhance local service capabilities and expand market reach[135]. - The company aims to leverage its technological advantages in artificial intelligence, cloud computing, blockchain, and big data to innovate products and maintain industry leadership[133]. Technological Innovation - The company is focusing on enhancing its core technologies in data processing, artificial intelligence, and cloud service platforms to drive the digital transformation in the examination and assessment sector[29]. - The company has developed a paperless examination service platform that integrates various examination processes, significantly improving organizational efficiency[48]. - The company is advancing the construction of a distributed data center to support large-scale paperless examinations and improve data governance[105]. - The company is upgrading its paperless examination service platform, including the development of AI grading robots and intelligent question banks[138]. - The introduction of artificial intelligence technology aims to enhance the security and reliability of examination services, reducing risks associated with cheating and security breaches[105]. Corporate Governance - The company held a total of 6 board meetings during the reporting period, ensuring compliance with legal and regulatory requirements[144]. - The board consists of 8 members, including 3 independent directors, maintaining a structure that meets legal standards[144]. - The company is committed to improving its governance structure in accordance with relevant laws and regulations[144]. - The company has established a complete and independent financial accounting system, complying with the relevant accounting standards and regulations[149]. - The company emphasizes transparency in information disclosure, adhering to legal regulations and ensuring equal access to information for all shareholders[148]. Shareholder Returns - The company plans to distribute a cash dividend of ¥2.00 per 10 shares, totaling approximately ¥30,683,520.00 based on 153,417,600 shares[4]. - The total cash dividend for the year was 30,683,520.00 yuan, which accounted for 100.00% of the distributable profit of 256,378,986.31 yuan[184]. - The company has a commitment to shareholder returns, including a dividend payout ratio of 40% of net profits for the upcoming fiscal year[200]. Employee and Workforce Management - The total number of employees at the end of the reporting period is 371, with 311 from the parent company and 60 from major subsidiaries[178]. - Employee compensation included in operating costs amounted to CNY 25.36 million, representing 30.65% of the total operating costs[179]. - The company has a total of 37 employees with master's degrees, contributing to a highly educated workforce[178]. - The company plans to implement a training program utilizing an online learning platform to enhance employee skills and development[180]. Social Responsibility - The company donated 400,000 yuan to support poverty alleviation and rural revitalization efforts in Quxian County, Henan Province[196].

Financial Performance - The company's operating revenue for Q1 2024 was ¥34,941,488.80, a decrease of 6.40% compared to ¥37,330,532.10 in the same period last year[3] - Net profit attributable to shareholders was ¥9,107,022.34, down 36.75% from ¥14,399,368.96 year-on-year[3] - The net cash flow from operating activities was -¥23,230,599.63, representing a decline of 54.34% compared to -¥15,052,054.22 in the previous year[3] - Total operating revenue for Q1 2024 was CNY 34,941,488.80, a decrease of 10.1% compared to CNY 37,330,532.10 in the same period last year[18] - Total operating costs increased to CNY 25,428,460.85, up 13.8% from CNY 22,453,094.95 in the previous year[18] - The company reported a financial income of CNY 2,925,434.77, down from CNY 3,605,888.77 in the previous year, indicating a decrease of 18.8%[18] - The net profit for Q1 2024 was CNY 9,107,022.34, a decrease of 36.5% compared to CNY 14,399,368.96 in Q1 2023[19] - Operating profit for Q1 2024 was CNY 9,423,124.43, down 37.5% from CNY 15,073,687.83 in the same period last year[19] - The total profit for Q1 2024 was CNY 9,395,124.43, a decline of 37.5% compared to CNY 15,073,687.83 in Q1 2023[19] - Basic and diluted earnings per share for Q1 2024 were both CNY 0.06, down from CNY 0.09 in Q1 2023[19] Assets and Liabilities - The total assets at the end of the reporting period were ¥1,062,486,755.16, a slight decrease of 0.13% from ¥1,063,853,887.85 at the end of the previous year[3] - Total assets decreased slightly to CNY 1,062,486,755.16 from CNY 1,063,853,887.85 at the beginning of the quarter[16] - Total liabilities decreased to CNY 20,542,946.82 from CNY 31,017,101.85, indicating a reduction of 33.7%[16] - The company's equity attributable to shareholders increased to CNY 1,041,943,808.34 from CNY 1,032,836,786.00, reflecting a growth of 0.9%[16] Cash Flow - Cash and cash equivalents at the end of Q1 2024 were CNY 777,752,269.35, down from CNY 801,196,618.39 at the beginning of the quarter[14] - Cash flow from operating activities for Q1 2024 was negative CNY 23,230,599.63, worsening from negative CNY 15,052,054.22 in Q1 2023[20] - The company reported cash inflows from operating activities totaling CNY 19,443,959.74, an increase from CNY 17,646,814.62 in Q1 2023[20] - Total cash outflows from operating activities were CNY 42,674,559.37, compared to CNY 32,698,868.84 in the previous year[20] Accounts and Inventory - Accounts receivable increased by 66.61% to ¥50,791,900.00, primarily due to project settlement cycles[5] - Accounts receivable increased to CNY 50,791,904.73 from CNY 30,484,642.37, reflecting a growth of 66.7%[14] - Inventory balance rose by 35.31% to ¥8,349,200.00, mainly due to uncompleted project costs[5] Other Assets and Subsidies - Other current assets increased by 298.98% to ¥2,513,600.00, primarily due to an increase in prepaid taxes[5] - The company received government subsidies amounting to ¥548,000.00 during the reporting period[4] Shareholder Information - The total number of ordinary shareholders at the end of the reporting period was 15,114[9] Research and Development - Research and development expenses for the quarter were CNY 7,120,367.01, a decrease of 6.9% compared to CNY 7,644,144.30 in Q1 2023[18] Future Plans - The company plans to continue focusing on product development and market expansion strategies in the upcoming quarters[12] - The company has not reported any new product developments or market expansion strategies in this quarter[22]

2023年，公司以"守正创新 精准服务 驱动高质量可持续发展"为年度工作宗旨， 坚定不移地推动创新驱动发展战略，不断提升核心竞争力和抗风险能力，积极开拓市场 领域，扩展业务范围，提升服务品质，各项业务企稳回升，高质量发展取得新成效。报 告期内，公司实现营业收入22,106.64万元，较上年同期增长48.95%，归属于上市公司股 东的净利润7,663.77万元，较上年同期增长53.72%。 | 单位：万元 | | --- | | | 2023 | 2022 | | | --- | --- | --- | --- | | 营业收入 | 22,106.64 | 14,841.28 | 48.95% | | 归属于上市公司股东的净利润 | 7,663.77 | 4,985.63 | 53.72% | | 归属于上市公司股东的扣除非经常性 | 7,266.33 | 3,530.81 | 105.80% | | 损益的净利润 | | | | | 经营活动产生的现金流量净额 | 10,231.74 | 5,459.55 | 87.41% | | 基本每股收益（元/股） | 0.50 | 0.32 | 56.25% | | ...