北京汉仪创新科技股份有限公司 控股股东及其他关联方占用 资金情况审核报告 大信专审字[2025]第 1-04105 号 大信会计师事务所（特殊普通合伙） WUYIGE CERTIFIED PUBLIC ACCOUNTANTS LLP. 大信会计师事务所 北京市海淀区知春路 1 号 学院国际大厦 22 层 2206 邮编 100083 电话 Telephone：+86（10）82330558 传真 Fax： +86（10）82327668 网址 Internet： www.daxincpa.com.cn 控股股东及其他关联方占用资金情况审核报告 大信专审字[2025]第 1-04105 号 北京汉仪创新科技股份有限公司全体股东： 我们接受委托，审计了北京汉仪创新科技股份有限公司（以下简称"贵公司"）的财务 报表，包括 2024 年 12 月 31 日合并及母公司资产负债表、2024 年度合并及母公司利润表、 股东权益变动表、现金流量表以及财务报表附注，并于2025 年 4 月 23 日出具大信审字[2025] 第 1-04171 号审计报告。在对上述财务报表审计基础上，我们审核了贵公司编制的《上市公 司 202 ...

Financial Performance - The total dividend and repurchase amount for 2024 is 64.6553 million CNY, with cumulative dividends and repurchases exceeding 100 million CNY from 2022 to 2024 [3] - In 2024, the company achieved operating revenue of 190.7174 million CNY, a year-on-year decrease of 12.17% [18] - The net profit attributable to the parent company for 2024 was 8.8084 million CNY, a decline of 78.74% compared to the previous year [18] - The comprehensive gross profit margin was 80.86% [18] Industry Outlook - The font industry is expanding with new applications due to emerging smart devices like AR/VR, enhancing human-computer interaction [4] - Increasing copyright awareness among enterprises and individuals is beneficial for product sales [4] - There is a growing demand for global language font development as more Chinese companies expand overseas [4] - The industry is moving towards resource and business integration to enhance overall strength [4] Growth Opportunities - The domestic font authorization business is expected to maintain steady growth [5] - The company aims to optimize resources through industry integration and provide more font products and services for overseas enterprises [5] - AI technology will be leveraged to offer efficient solutions for large models and design applications [5] - The company plans to create more commercial products and applications around IP [5] IP Collaboration - The company is developing traditional cultural IPs, such as products based on oracle bone script, and is also focusing on popular game and film IPs [7] - The strategic cooperation with Founder Group, where the company holds an 11.2% stake, is expected to enhance overall competitiveness and address foreign competition [7] Goodwill and Financial Risks - As of December 31, 2024, the company's goodwill was valued at 157.8314 million CNY, accounting for 13.00% of total assets [8] - The company has recognized goodwill impairment provisions of 2.8205 million CNY and 2.0492 million CNY for specific asset groups [9] - Future performance risks may arise if the operational conditions of certain subsidiaries do not meet expectations [9] AI Integration - The company has launched an AI-driven font assistant to help designers quickly find suitable fonts based on descriptions or images [10] - The "AI Recognition" service in the Ziyou business helps users identify font names and origins, reducing potential infringement risks [11] - The overseas version of the Ziyou FontApp has been launched, providing font management services for Western markets [11] C-end Business Development - The C-end business is experiencing good growth and is expected to become a second growth engine by linking online and offline channels [14] - The personalized decoration business, especially in APP customization, is projected to continue growing [15]

Core Viewpoint - The company is actively expanding its global multilingual font offerings to meet the needs of domestic and international clients, particularly as they pursue overseas business opportunities [1][2]. Group 1: Business Strategy - The company aims to enhance its product services for large and medium-sized domestic clients while also laying a solid foundation for its font tools and services to enter overseas markets [1]. - The company maintains a strong advantage in customized font services, driven by the increasing global demand for multilingual font libraries due to clients' international strategies [2]. Group 2: Product Development - Following the success of the "MiSans" multilingual project for Xiaomi in 2023, the company plans to upgrade the OPPO Sans font library to version 4.0 in 2024, adding an Arabic font library [2]. - The company has developed the "QiHei Global" font solution, which covers major global language systems including Latin, Cyrillic, Arabic, Japanese, and Korean, providing comprehensive font solutions for enterprises' global layouts [2]. Group 3: Market Expansion - The company has launched the overseas version of FontApp, which offers Western font management services targeting the European and American markets [2]. - The overseas version of the AI font tool station, FontKit, has also been launched, providing services such as AI font recognition, AI image text erasure, and AI font matching [2].

Core Insights - Han Yi Innovation Technology Co., Ltd. reported a total revenue of 191 million yuan and a net profit of 8.81 million yuan for the year 2024, with a significant improvement in Q1 2025, achieving a revenue of 45.44 million yuan, a year-on-year growth of 5.25%, and a net profit of 4.65 million yuan, marking a turnaround from losses [1][2] Financial Performance - The company demonstrated strong financial health with cash and cash equivalents reaching 215 million yuan and trading financial assets at 340 million yuan, resulting in a low debt-to-asset ratio of 17.43% and no bank loans [1] - In terms of shareholder returns, the total amount for dividends and buybacks in 2024 was 64.66 million yuan, with cumulative dividends exceeding 100 million yuan from 2023 to 2024 [1] Business Growth and Strategy - The internet platform licensing business generated revenue of 45.54 million yuan, reflecting a year-on-year increase of 14.64%, with a gross margin improvement of 0.41% [2] - The rapid growth of personalized app decoration services, which accounted for 15% of the internet platform licensing business, is identified as a new growth driver [2] - The company is actively investing in AI technology, with significant developments from its acquisitions, including a contract worth over 3 million yuan with notable clients like KFC and Guangzhou Libai Group [2] - The AI product revenue share increased from 25% in 2023 to approximately one-third in 2024, indicating a strong market demand for AI functionalities [2]

Core Viewpoint - Han Yi Co., Ltd. has demonstrated strong financial performance and growth potential despite facing challenges in 2024, with significant improvements in profitability and cash flow in the first quarter of 2025 [1][2]. Financial Performance - In 2024, the company achieved total revenue of 191 million yuan and a net profit attributable to shareholders of 8.81 million yuan [1]. - For Q1 2025, the company reported revenue of 45.44 million yuan, a year-on-year increase of 5.25%, and a net profit of 4.65 million yuan, marking a substantial year-on-year growth of 296.42% [1]. - The operating cash flow for 2024 was 246.61 million yuan, significantly higher than the net profit, indicating strong cash generation capabilities [2]. - The company maintained a high gross margin of 80.86% in 2024, reflecting the robustness of its business model [2]. Shareholder Returns - Han Yi Co., Ltd. has shown commitment to returning value to shareholders, with a total of 64.66 million yuan allocated for dividends and share buybacks in 2024, and cumulative dividends exceeding 100 million yuan from 2023 to 2024 [2]. Business Strategy - The company has focused on B-end customization, partnering with major IPs like "Black Myth: Wukong" to enhance brand influence [3]. - Han Yi Co., Ltd. has expanded its offerings to support Chinese brands' global strategies, including the development of multilingual font libraries for companies like Xiaomi and OPPO [3][4]. - The internet platform licensing business generated revenue of 45.54 million yuan in 2024, with a growth rate of 14.64% [4]. AI and Industry Positioning - The company is actively investing in AI technologies, with significant developments following the acquisition of Aji Network and investments in AI software firms [5][6]. - Han Yi Co., Ltd. has made a strategic investment of 134 million HKD to acquire an 11.2% stake in Fangzheng Holdings, aiming to enhance industry integration and collaboration [6]. - The company is well-positioned to leverage AI advancements and industry trends, indicating a forward-looking approach in the font library sector [6].

证券代码：301270 证券简称：汉仪股份 公告编号：2025-013 北京汉仪创新科技股份有限公司 北京汉仪创新科技股份有限公司（以下简称"公司"）本次续聘会计师事务 所符合财政部、国务院国资委、证监会印发的《国有企业、上市公司选聘会计师 事务所管理办法》（财会〔2023〕4 号）的规定。 公司于 2025 年 4 月 23 日召开第二届董事会第二十三次会议、第二届监事会 第十九次会议，审议通过了《关于续聘会计师事务所的议案》，为保持公司审计 工作的连续性，公司拟续聘大信会计师事务所（特殊普通合伙）为公司 2025 年 度财务和内部控制审计机构。本议案尚需提交股东大会审议，现将相关事宜公告 如下： 一、拟续聘会计师事务所的基本情况 （一）机构信息 1.基本信息 大信会计师事务所（特殊普通合伙）（以下简称"大信"）成立于 1985 年， 2012 年 3 月转制为特殊普通合伙制事务所，总部位于北京，注册地址为北京市 海淀区知春路 1 号 22 层 2206。大信在全国设有 33 家分支机构，在香港设立了 分所，并于 2017 年发起设立了大信国际会计网络，目前拥有美国、加拿大、澳 大利亚、德国、法国、英国、新 ...

北京汉仪创新科技股份有限公司 （一）会计师事务所基本情况 大信会计师事务所（特殊普通合伙）（以下简称"大信"）成立于 1985 年， 2012 年 3 月转制为特殊普通合伙制事务所，总部位于北京，注册地址为北京市 海淀区知春路 1 号 22 层 2206。大信在全国设有 33 家分支机构，在香港设立了 分所，并于 2017 年发起设立了大信国际会计网络，目前拥有美国、加拿大、澳 大利亚、德国、法国、英国、新加坡等 38 家网络成员所。大信是我国最早从事 证券服务业务的会计师事务所之一，首批获得 H 股企业审计资格，拥有近 30 年 的证券业务从业经验。大信 2023 年度经审计业务收入 15.89 亿元，为超过 10,000 家公司提供服务。业务收入中，审计业务收入 13.80 亿元、证券业务收入 4.50 亿元。2023 年上市公司年报审计客户 204 家（含 H 股），平均资产额 146.53 亿 元，收费总额 2.41 亿元。主要分布于制造业，信息传输、软件和信息技术服务 业，电力、热力、燃气及水生产和供应业，科学研究和技术服务业、水利、环境 和公共设施管理业。本公司同行业上市公司审计客户 15 家。 ...

经中国证券监督管理委员会《关于同意北京汉仪创新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〕955 号）同意注册，公司首次 公开发行人民币普通股（A 股）股票 2,500 万股，发行价格为人民币 25.68 元/股， 募集资金总额为人民币 642,000,000.00元，扣除发行费用（不含增值税）人民币 62,511,258.44 元后，募集资金净额为人民币 579,488,741.56 元。上述募集资金已 于 2022 年 8 月 23 日全部到位，由大信会计师事务所（特殊普通合伙）进行审 验，并出具了《北京汉仪创新科技股份有限公司验资报告》（大信验字[2022]第 证券代码：301270 证券简称：汉仪股份 公告编号：2025-018 北京汉仪创新科技股份有限公司 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。 关于使用部分闲置募集资金和自有资金进行现金管理的公告 北京汉仪创新科技股份有限公司（以下简称"公司"或"汉仪股份"）于 2025 年 4 月 23 日召开第二届董事会第二十三次会议和第二届监事会第十九次会议， 审议通过了《关于 ...

证券代码： 301270 证券简称： 汉仪股份 公告编号： 2025-016 北京汉仪创新科技股份有限公司 关于 2025 年度董事、监事和高级管理人员 薪酬和津贴方案的公告 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。 二、 适用期限 2025 年 1 月 1 日至 2025 年 12 月 31 日。 北京汉仪创新科技股份有限公司(以下简称"公司")于 2025 年 4 月 23 日召开 了第二届董事会第二十三次会议和第二届监事会第十九次会议，会议分别审议 通过了《关于 2025年度董事薪酬方案的议案》、《关于 2025年度公司高级管理 人员薪酬方案的议案》和《关于 2025 年度监事薪酬和津贴方案的议案》，其中 《关于 2025年度董事薪酬方案的议案》和《关于 2025年度监事薪酬和津贴方案 的议案》尚需提交公司股东大会审议。 为进一步完善公司董事、监事和高级管理人员的薪酬管理，调动其工作积 极性，提高公司的经营管理水平，促进公司的稳定经营和发展，根据《公司章 程》、《董事会薪酬与考核委员会工作细则》及公司相关制度，结合公司经营 实际情况及行业、地区薪酬 ...

一、 本规划制定的原则 公司制定本规划，充分考虑和听取股东特别是中小股东的要求和意愿，以可 持续发展和维护股东权益为宗旨，坚持现金分红为主的基本原则。 二、 本规划考虑的因素 (一) 综合分析公司所处行业特征、公司发展战略和经营计划、股东回报、 社会资金成本及外部融资环境等因素。 (二) 充分考虑公司的实际情况和经营发展阶段、自身经营模式、盈利水平 和重大资金支出安排等因素。 (三) 平衡股东的合理投资回报和公司的长远发展。 三、 股东未来分红回报规划内容 北京汉仪创新科技股份有限公司 未来三年（2025-2027年）股东分红回报规划 为了规范北京汉仪创新科技股份有限公司（以下简称"公司"）股利分配，保 护公司及投资者的合法权益，根据《中华人民共和国公司法》、《中华人民共和国 证券法》、《上市公司监管指引第 3 号——上市公司现金分红》、《深圳证券交易所 创业板股票上市规则》等法律、法规和规范性文件以及《北京汉仪创新科技股份 有限公司章程》（以下简称"《公司章程》"）的规定，公司确定未来三年的分红 回报规划具体内容如下： （一）利润分配原则：公司实行持续、稳定的利润分配政策，其中，现金股 利政策目标为稳定增长 ...