募集资金2024年度存放与使用情况鉴证报告 CAC专字[2025]1510号 审计机构：中审华会计师事务所（特殊普通合伙） CAC 关于湖南艾布鲁环保科技股份有限公司 CAC 目 录 索 引 页 码 一、鉴证报告 1-2 二、关于募集资金 2024 年度存放与使用情况的专项报告 3-9 CAC CAC 关于湖南艾布鲁环保科技股份有限公司 CAC 募集资金 2024 年度存放与使用情况鉴证报告 CAC 专字[2025]1510 号 湖南艾布鲁环保科技股份有限公司全体股东： 我们对后附的湖南艾布鲁环保科技股份有限公司（（以下简称"艾布鲁公司"）关于 募集资金 2024 年度存放与使用的专项报告（以下简称募集资金年度存放与使用专项报 告）执行了鉴证工作。 艾布鲁管理层的责任是按照《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》（证监会公告[2012]44 号和《上市公司募集资金存放与实际使用情况 的专项报告（格式指引）》的规定编制募集资金年度存放与使用情况专项报告。这种责 任包括设计、实施和维护与募集资金年度存放与使用情况专项报告编制相关的内部控 制，保证募集资金年度存放与使用情况专项报告的真 ...

西部证券股份有限公司 关于湖南艾布鲁环保科技股份有限公司 部分募集资金投资项目延期的核查意见 西部证券股份有限公司（以下简称"西部证券"或"保荐人"）作为湖南艾布鲁 环保科技股份有限公司（以下简称"艾布鲁"、"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》《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）》《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）》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》等相关规定，对艾布 鲁部分募集资金项目延期的事项进行了审慎核查，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（以下简称"中国证监会"）《关于同意湖南艾布 鲁环保科技股份有限公司首次公开发行股票注册的批复》（证监许可[2022]495 号）核准，湖南艾布鲁环保科技股份有限公司（以下简称"公司"）首次公开发 行人民币普通股（A 股）30,000,000 股，每股面值人民币 1 元，每股发行价格为 1 ...

西部证券股份有限公司 关于湖南艾布鲁环保科技股份有限公司 2024 年度募集资金年度存放与使用情况的专项核查意见 西部证券股份有限公司（以下简称"西部证券"或"保荐人"）作为湖南艾 布鲁环保科技股份有限公司（以下简称"艾布鲁"、"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》《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）》 《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》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，具体核查情况如下： 一、募集资金基本情况 （一）募集资金金额及到位时间 经中国证券监督管理委员会（以下简称"中国证监会"）《关于同意湖南艾布 鲁环保科技股份有限公司首次公开发行股票注册的批复》（证监许可[2022]495 号） 核准，湖南艾布鲁环保科技股份有限公司（以下简称"公司"）首次公开发行人民 币普通股（A 股）30,000,000 股， ...

湖南艾布鲁环保科技股份有限公司 内部控制审计报告 CAC CAC 内字[2025]0056 号 审计机构：中审华会计师事务所（特殊普通合伙） CAC CAC 内字[2025]0056 号 湖南艾布鲁环保科技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 了湖南艾布鲁环保科技股份有限公司（以下简称"艾布鲁公司"或"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，并评价其有效性是艾布鲁公司董事会 的责任。 目 录 目 录 页 码 一、内部控制审计报告 1-2 二、附件 CAC 审计机构营业执照及 执业许可证复印件 CAC 内部控制审计报告 CAC CAC 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 内部控制具有固有局限性，存在不能防止和发现错报的可能性。此外，由于 情况 ...

特此说明。 我们一致同意公司董事会编制的《董事会关于 2024 年度保留意见审计报告 涉及事项的专项说明》。该说明符合公司的实际情况，同时我们将持续关注和督 促公司董事会及管理层落实相应措施的情况，尽快消除上述事项对公司的影响， 更好地促进公司发展，维护广大投资者的利益。 湖南艾布鲁环保科技股份有限公司独立董事 对 2024 年度保留意见审计报告涉及事项的专项说明 湖南艾布鲁环保科技股份有限公司（以下简称"公司"）聘请中审华会计师事 务所（特殊普通合伙）（以下简称"中审华"）对公司 2024 年度财务报表进行 了审计，并出具了保留意见的审计报告。根据中国证券监督管理委员会颁布的《上 市公司独立董事管理办法》《公开发行证券的公司信息披露编报规则第 14 号—— 非标准审计意见及其涉及事项的处理》法律法规，以及《公司章程》《独立董事 工作制度》等规定，我们作为公司第三届董事会独立董事，认真审阅了中审华出 具的保留意见的审计意见的审计报告，经过与年审会计师的讨论、沟通，现就中 审华出具的保留意见的审计报告涉及事项发表如下独立意见： 独立董事：洪金明、张林新 2025 年 4 月 29 日 ...

湖南艾布鲁环保科技股份有限公司 独立董事2 0 2 4年度述职报告 （洪金明） 2024年度，本人作为湖南艾布鲁环保科技股份有限公司（以下简称"公司"） 的独立董事，严格按照《中华人民共和国公司法》（以下简称"《公司法》"） 《上市公司独立董事管理办法》《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》等法律 法规及《公司章程》《独立董事工作制度》等公司相关规定和要求，忠实履行独 立董事的职责，充分发挥独立董事参与决策、监督制衡和专业咨询的作用，维护 上市公司整体利益，保护中小股东合法权益。现将本人2024年度工作情况汇报 如下： 洪金明：中国国籍，无境外永久居留权，1981年10月出生，博士学位。在 《 审计研究》、《财政研究》、《财贸经济》等重要学术期刊上发表十余篇学术论 文，参加财政部、外交部、国家知识产权局、上海市人民政府发展研究中心、 国家电网、中石油等多项课题研究，并在相关刊物发表研究成果。2011年7月至 2014 年8月，任职中国农业银行北京分行，先后从事信贷业务、财务管理工作等 工作，2014年9月至2018年5月，任中国农业银行总行 ...

Financial Performance - The company achieved operating revenue of RMB 184.63 million, with a net profit attributable to shareholders of RMB -30.84 million, indicating a loss due to insufficient market orders and increased bad debt provisions [3]. - The decline in revenue was primarily due to the company's focus on improving customer creditworthiness and supporting high-quality environmental projects, leading to a reduction in orders from less capable clients [3]. - The company experienced a decrease in the overall gross profit margin for environmental governance projects, although its core competitiveness remained stable and aligned with industry trends [5]. - The company did not distribute cash dividends, issue bonus shares, or increase share capital from reserves during the reporting period [6]. - The accounts receivable collection was lower than expected, resulting in an increase in the aging of accounts receivable and significant provisions for bad debts [4]. - The company's operating revenue for 2024 was ¥184,627,148.28, representing a 3.78% increase compared to ¥177,899,271.29 in 2023 [23]. - The net profit attributable to shareholders for 2024 was -¥30,842,114.15, a decrease of 11.94% from -¥27,551,781.63 in 2023 [23]. - The net profit attributable to shareholders after deducting non-recurring gains and losses was -¥51,975,311.31, a significant decline of 64.33% from -¥31,629,482.82 in 2023 [23]. - The net cash flow from operating activities for 2024 was ¥134,304,591.08, an increase of 4.14% from ¥128,967,877.36 in 2023 [23]. - The total assets at the end of 2024 were ¥1,659,226,591.53, reflecting a 14.88% increase from ¥1,444,316,596.98 at the end of 2023 [23]. - The net assets attributable to shareholders decreased by 3.64% to ¥834,469,111.11 at the end of 2024 from ¥865,975,750.81 at the end of 2023 [23]. - The company reported a basic earnings per share of -¥0.1977 for 2024, a slight decrease of 1.18% from -¥0.1954 in 2023 [23]. - The weighted average return on equity for 2024 was -3.63%, down from -3.12% in 2023 [23]. Operational Strategy - The company plans to enhance its operational strategies and risk management measures to address potential challenges in future development [5]. - The company emphasizes the importance of understanding the risks associated with forward-looking statements regarding its future development and operational plans [5]. - The company is committed to maintaining its continuous operational capability without significant risks [5]. - The company will continue to focus on high-quality environmental projects while managing its financial risks effectively [5]. Market Expansion and Development - The company is actively expanding its rural environmental governance business, extending its operations from Hunan to provinces such as Hubei, Jiangxi, Guizhou, Sichuan, and Anhui [36]. - The company provides a full range of services in rural environmental governance, including investment and financing, consulting design, engineering contracting, equipment manufacturing and sales, and operation [37]. - The company has developed a suitable environmental governance technology system and products for rural areas, enhancing its competitive advantage in the field of rural environmental governance [37]. - The company focuses on rural living environment governance, addressing pollution from domestic sewage and solid waste, which are critical for improving rural living conditions [39]. - The company aims to meet the national strategic goals for ecological civilization and rural revitalization, aligning with government policies on environmental protection [36]. - The company is positioned to benefit from the government's commitment to enhancing rural environmental infrastructure, with significant funding allocated for related projects [35]. Technology and Innovation - The company employs various technologies for waste treatment, including MBR, nanofiltration, and insect conversion technology for organic solid waste disposal [40]. - The company has developed a "source analysis + diversified governance" system for rural water ecological governance, focusing on ecological restoration and integrating multiple technologies [41]. - The company aims to optimize plant resource utilization, improving efficiency and promoting sustainable agricultural development [80]. - The company is focusing on research and development of insect-based organic waste feed, aiming to significantly reduce livestock feed costs while ensuring healthy livestock production [80]. - The company is committed to strengthening brand building and market promotion to attract potential customers and partners [80]. Financial Management and Investments - The company has established strong relationships with industry authorities and project owners, enhancing its brand influence in the environmental governance sector [64]. - The company has a complete set of qualifications in environmental engineering, enhancing its competitiveness in securing various environmental governance projects [59]. - The company has initiated significant non-equity investments during the reporting period [104]. - The company is actively pursuing new equity investments, although specific details on significant investments were not disclosed [98]. - The company has plans for market expansion and new product development in the upcoming fiscal year [100]. Governance and Compliance - The company has established a robust information disclosure system, ensuring timely and accurate communication with investors [139]. - The company maintains independence from its controlling shareholders in terms of assets, personnel, and operations [140]. - The company has a complete asset structure, with no instances of asset occupation by controlling shareholders [141]. - The company has established an independent financial department, ensuring a complete and standardized financial accounting system, allowing for independent financial decision-making [143]. - The company has a governance structure that ensures independent operation and decision-making across all departments [144]. Employee and Management - The total number of employees at the end of the reporting period is 260, including 217 from the parent company and 43 from major subsidiaries [174]. - The company focuses on enhancing employee satisfaction and belonging through improved welfare and benefits [175]. - The training plan aims to improve employee technical skills and management levels, with a focus on key positions and new technologies [176]. - The company has a structured approach to salary policies, ensuring internal fairness and addressing external equity issues [175]. Social Responsibility - The company actively engages in environmental protection and sustainable development, integrating energy-saving practices into its operations and improving construction efficiency [194]. - The company supports local economic development by fulfilling tax obligations and creating job opportunities through the establishment of new production bases [195]. - The company contributes to social welfare through donations and support for education and local public welfare initiatives [196]. - The company plays a significant role in rural environmental governance, contributing to pollution prevention and rural revitalization efforts [197].

Financial Performance - The company's revenue for Q1 2025 reached ¥57,130,730.06, representing a 134.54% increase compared to ¥24,358,183.47 in the same period last year[5] - Net profit attributable to shareholders was ¥8,510,093.41, a significant turnaround from a loss of ¥3,938,394.33, marking a 316.08% increase[5] - Basic earnings per share increased to ¥0.0546 from a loss of ¥0.0252, representing a 316.67% improvement[5] - Operating profit for the period was ¥9,681,949.27, compared to a loss of ¥4,517,725.88 in the prior period, marking a turnaround in profitability[19] - Net profit for the period stood at ¥8,156,714.36, recovering from a net loss of ¥3,869,576.97 previously[19] - The total comprehensive income attributable to the parent company was 8,510,093.41, compared to a loss of -3,938,394.33 in the previous period[20] Cash Flow - The net cash flow from operating activities improved to ¥12,431,562.35, compared to a negative cash flow of ¥11,488,007.02, reflecting a 208.21% increase[5] - The net cash flow from financing activities surged by 346.92% to ¥78,627,342.47, mainly due to increased cash from loans[10] - The net cash flow from operating activities was 12,431,562.35, a turnaround from a net outflow of -11,488,007.02 in the previous period[22] - The company received 30,487,900.80 in cash related to operating activities, a substantial increase from 484,620.14 in the previous period[22] - Total cash and cash equivalents at the end of the period increased to 153,568,992.33 from 39,360,911.06, reflecting a net increase of 7,229,412.85[24] Assets and Liabilities - Total assets at the end of the reporting period were ¥1,715,033,079.25, up 3.36% from ¥1,659,226,591.53 at the end of the previous year[5] - Total liabilities rose to ¥815,966,478.46 from ¥768,107,354.09, an increase of approximately 6.16%[16] - Accounts receivable decreased to ¥238,394,285.39 from ¥260,914,388.70, a reduction of approximately 8.66%[15] - The company reported a significant increase in inventory, which rose to ¥12,460,921.18 from ¥5,177,314.06, representing an increase of about 141%[15] - Long-term borrowings increased to ¥282,000,000.00 from ¥217,170,038.52, reflecting a growth of approximately 29.87%[16] Shareholder Information - The total number of common shareholders at the end of the reporting period is 7,490[12] - The largest shareholder, Zhong Rubo, holds 30.88% of the shares, totaling 48,165,000 shares, with 27,000,000 shares pledged[12] - The second-largest shareholder, You Jianjun, holds 17.72% of the shares[12] - The company has a total of 2,163,330 shares held by Hunan Fuchuan Private Equity Fund Management Co., Ltd. through margin trading accounts[13] - The company has 1,957,400 shares held by Chen Haihua through margin trading accounts[13] - The company has 1,559,100 shares held by Hunan Junxi Private Equity Fund Management Co., Ltd. through margin trading accounts[13] - The company has 1,166,800 shares held by Zhang Yaping through margin trading accounts[13] - The company has 1,134,630 shares held by Hangzhou Chuan Ding Private Fund Management Co., Ltd. through margin trading accounts[13] Investment and Financial Assets - The company reported a significant increase in trade financial assets, which rose by 77.97% to ¥182,516,048.83 due to an increase in structured deposits[10] - The company experienced a 307.04% increase in prepayments, totaling ¥17,273,309.72, primarily due to increased prepayments during the period[10] - The company’s investment income increased by 118.62% to ¥731,083.93, driven by higher returns from financial products[10] - Cash outflows from investing activities amounted to 135,818,163.91, compared to 153,598,516.89 in the previous period, showing a decrease in investment spending[23] - The net cash flow from investing activities was -83,829,491.97, worsening from -19,086,434.33 in the previous period[23] Other Financial Metrics - Total operating costs amounted to ¥52,943,389.85, up from ¥28,820,706.42, indicating an increase of about 84%[19] - The company reported a 1223.22% increase in credit impairment losses, amounting to ¥6,559,115.23, primarily due to a decrease in bad debts from accounts receivable[10] - Cash and cash equivalents decreased slightly to ¥170,350,623.38 from ¥171,538,123.45, a decline of about 0.69%[15]

艾布鲁（301259）公告，2025年第一季度营业收入5713.07万元，同比增长134.54%。净利润851.01万 元，同比增长316.08%。 ...