上海睿智医药研究集团有限公司 含商誉资产组的可收回金额评估项目 资产评估报告 宇威评报字[2025]第 047 号 （共一册，第一册） 本报告依据中国资产评估准则编制 睿智医药科技股份有限公司 商誉减值测试涉及的 宇威国际资产评估（深圳）有限公司 2025 年 04 月 24 日 睿智医药科技股份有限公司商誉减值测试涉及的上海睿智医药研究集团有限公司 含商誉资产组的可收回金额评估项目·资产评估报告 | 报告编码: | 4747190001202500070 | | --- | --- | | 合同编号: | 2024-075 | | 报告类型: | 非法定评估业务资产平估报告 | | 报告文号: | 宇威评报字[2025]第047号 | | 报告名称: | 馨智医药科技股份有限公司商誉减值测试涉及的上海容智医药研 | | | 究集团有限公司含商誉资产组的可收回金额评估项目 | | 评估结论: | 577,300,000.00元 | | 评估报告日: | 2025年04月24日 | | 评估机构名称: | 宇威国际资产(法) 有限公司 | | 签名人员: | 正式会员 编号: 43080003 夏薇 (资产评估 ...

睿智医药科技股份有限公司 内部控制审计报告 二〇二四年度 信会师报字[2025]第 ZI10430 号 内部控制审计报告 信会师报字[2025]第 ZI10430 号 睿智医药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，我们审计了睿智医药科技股份有限公司（以下简称睿智医药） 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， 并评价其有效性是睿智医药董事会的责任。 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。 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，由于情况的变化可能导致内部控制变得不恰当，或对控制政策 和程序遵循的程度降低，根据内部控制审计结果推测未来内部控制的 有效性具有一定风险。 四、财务报告内部控制审计意见 我们认为，睿智医药于 2024 年 ...

上海市徐汇区淮海中路 1010 号嘉华中心 45 层 邮编：200031 Suite 45/F, K.Wah Centre, 1010 Huaihai Road (M), Xuhui District, Shanghai, China T: (86-21) 5404 9930 F: (86-21) 5404 9931 北京市竞天公诚律师事务所上海分所 关于 睿智医药科技股份有限公司 法律意见书 二〇二五年四月 北京 · 上海 · 深圳 · 成都 · 天津 · 南京 · 杭州 · 广州 · 三亚 · 香港 Beijing·Shanghai·Shenzhen·Chengdu·Tianjin·Nanjing·Hangzhou·Guangzhou·Sanya·Hong Kong | | | | 释 义 2 | | --- | | 正 文 5 | | 一、公司实施本次激励计划的主体资格 5 | | 二、本次激励计划的主要内容 6 | | 三、本次激励计划应履行的法定程序 7 | | 四、本次激励计划的激励对象 8 | | 五、本次激励计划涉及的信息披露义务 9 | | 六、公司不存在为激励对象提供财务资助的情形 10 ...

Financial Performance - The company's operating revenue for 2024 was ¥970,204,758.80, a decrease of 14.77% compared to ¥1,138,365,803.00 in 2023[25]. - The net profit attributable to shareholders for 2024 was -¥226,474,828.03, an improvement of 75.30% from -¥916,752,668.84 in 2023[25]. - The net cash flow from operating activities increased by 11.40% to ¥168,207,291.08 in 2024, compared to ¥150,992,314.83 in 2023[25]. - The total assets at the end of 2024 were ¥1,995,807,969.26, down 18.01% from ¥2,434,322,930.12 at the end of 2023[25]. - The company's total revenue for 2024 was approximately ¥970.20 million, representing a decrease of 14.77% compared to ¥1,138.37 million in 2023[63]. - The pharmaceutical research and development services and production outsourcing business accounted for 99.03% of total revenue, totaling approximately ¥960.82 million, down 14.84% from ¥1,128.32 million in the previous year[63]. - The revenue from the chemical business was approximately ¥256.19 million, a decrease of 21.71% from ¥327.24 million in 2023[63]. - The revenue from the pharmacodynamics and pharmacokinetics business was approximately ¥547.13 million, down 7.98% from ¥594.59 million in the previous year[63]. - The company reported a basic earnings per share of -¥0.45 for 2024, improving by 75.54% from -¥1.84 in 2023[25]. - The company has seen a significant reduction in net losses, indicating improved operational efficiency and financial health[25]. Strategic Initiatives - The company plans to enhance service capabilities and invest in new technology platforms to improve competitiveness and performance[7]. - The company aims to expand its market presence through high-quality services to secure more orders and improve performance[7]. - The company is committed to leveraging government support policies for long-term stable development[7]. - The company plans to strengthen its integrated CRO/CDMO platform and expand its domestic and international market presence, aiming to enhance market share[94]. - The company is focused on enhancing its quality system to comply with strict regulations in various countries, ensuring adherence to industry standards[101]. - The company is implementing a long-term employee incentive plan to stabilize and expand its core technical and management talent[97]. - The company is committed to continuous investment in technology R&D to mitigate risks associated with new technology development failures[100]. - The company is in the process of developing a comprehensive R&D service platform for nucleic acid drugs, which is expected to enhance its capabilities in innovative drug development[73]. Market Trends - The CRO/CDMO industry is expected to see a long-term demand increase due to the growing focus on innovative drug development and production services[34]. - Global biopharmaceutical investment is projected to rebound from $71 billion in 2023 to $102 billion in 2024, a year-on-year increase of 43.7%[35]. - The company aims to empower pharmaceutical innovation and enhance life health through its mission and vision[36]. - The company is expanding its market presence in Southeast Asia, targeting a 10% market share by the end of 2024[171]. - The company plans to enter the European market in 2024, with projected revenues of $100 million in the first year[171]. Risk Management - The company faces risks including declining service demand, loss of core technology and management personnel, and insufficient working capital for expansion[9]. - The company emphasizes proactive research on policies and market trends to mitigate risks from regulatory changes[7]. - The company recognizes the risk of currency fluctuations affecting its performance, as revenues are primarily sourced from overseas clients and settled in USD or EUR[101]. - The company faces risks related to a potential decline in demand for pharmaceutical R&D services, which could significantly impact business if industry growth trends change[99]. Governance and Compliance - The company has established a governance structure that complies with relevant laws and regulations, ensuring the protection of shareholders' rights[107]. - The board of directors consists of 6 members, including 3 independent directors, meeting legal and regulatory requirements[110]. - The company is committed to transparent information disclosure, ensuring all shareholders have equal access to information[114]. - The company has implemented a performance evaluation and incentive mechanism to enhance management efficiency and align compensation with company performance[113]. - The company has been subject to regulatory scrutiny due to non-compliance with goodwill and long-term asset impairment regulations, as well as deficiencies in internal control systems[136]. Environmental Responsibility - The company is classified as a key pollutant discharge unit by environmental protection authorities[168]. - The company adheres to multiple environmental regulations, including the Environmental Impact Assessment Law and the Environmental Protection Law, with implementation dates ranging from 2003 to 2023[168]. - The company has established a comprehensive set of environmental protection standards, including those for hazardous waste management and air quality[168]. - The company has a comprehensive waste management strategy that includes regular monitoring and reporting of waste discharge levels[173]. - The company is committed to reducing its environmental impact through effective waste management practices and compliance with emission standards[173]. Employee Management - The company has a workforce of nearly 2,000 employees in its pharmaceutical research and development services, with over 30% holding master's degrees or higher[59]. - The company has established a compensation management system that includes fixed salaries, allowances, project bonuses, annual performance bonuses, and long-term incentives[151]. - The company is committed to enhancing employee training, with a focus on both online and offline training methods to improve skills and efficiency[152]. - The company has implemented a performance-oriented compensation philosophy to attract and retain top talent[151]. Shareholder Engagement - The company held its first temporary shareholders' meeting on January 10, 2024, with an investor participation rate of 20.78%[118]. - The annual shareholders' meeting took place on May 31, 2024, with a participation rate of 35.05%[118]. - The company has ensured that minority shareholders have ample opportunities to express their opinions and that their legal rights are fully protected[155]. Financial Adjustments - The company received a warning letter from the China Securities Regulatory Commission regarding non-compliance in goodwill impairment testing and inaccuracies in long-term asset impairment[197]. - The company corrected the goodwill amount on the balance sheet as of June 30, 2024, from ¥164,030,380.19 to ¥139,260,380.19, a reduction of ¥24,770,000.00[198]. - The retained earnings were adjusted from -¥492,233,377.89 to -¥517,003,377.89 as of June 30, 2024, reflecting the impact of the correction[198].

Financial Performance - The company's revenue for Q1 2025 was ¥261,261,312.24, representing an increase of 11.37% compared to ¥234,594,741.64 in the same period last year[5] - Net profit attributable to shareholders was ¥6,642,081.65, a significant turnaround from a loss of ¥25,460,550.66 in the previous year, marking a 126.09% improvement[5] - Basic and diluted earnings per share improved to ¥0.01 from a loss of ¥0.05, reflecting a 120.00% increase[5] - Operating profit for the current period was ¥9,366,855.16, a significant recovery from a loss of ¥27,268,564.97 in the previous period[19] - Net profit attributable to the parent company was ¥6,642,081.65, compared to a loss of ¥25,460,550.66 in the previous period, marking a turnaround[20] Cash Flow and Investments - The net cash flow from operating activities decreased by 60.14%, down to ¥10,058,746.76 from ¥25,233,688.30 year-on-year[5] - The company reported a net cash outflow from investing activities of ¥11,349,624.10, an improvement from a net outflow of ¥32,705,291.85 in the previous period[23] - The cash and cash equivalents at the end of the period were ¥343,000,036.81, compared to ¥326,002,953.77 at the end of the previous period[23] Assets and Liabilities - Total assets at the end of the reporting period were ¥1,987,063,157.81, a slight decrease of 0.44% from ¥1,995,807,969.26 at the end of the previous year[5] - Current assets totaled CNY 645,941,574.54, showing a marginal increase from CNY 644,069,184.30[16] - Total liabilities decreased to CNY 742,649,696.89 from CNY 757,745,151.71, reflecting a reduction of about 2%[17] - Non-current liabilities totaled CNY 408,903,156.39, a decrease from CNY 411,047,175.16, indicating a reduction of about 0.3%[17] Shareholder Information - The total number of ordinary shareholders at the end of the reporting period was 29,012[11] - The company plans to issue shares to specific targets, pending approval from shareholders and regulatory bodies[14] Operational Efficiency - Total operating costs decreased to ¥260,328,377.29 from ¥263,463,408.41, a decline of 1.6%[19] - Research and development expenses decreased to ¥12,101,507.40 from ¥16,901,112.25, reflecting a 28.5% reduction[19] Other Financial Metrics - The weighted average return on equity increased to 0.55% from -1.79% in the previous year, showing a positive trend[5] - Financial expenses decreased by 50.21%, down to ¥1,121,555.27 from ¥2,252,352.80, primarily due to reduced interest expenses[10] - The company recorded a non-operating income of ¥8,213,051.55, which includes gains from the disposal of non-current assets[7] - The company experienced a foreign exchange loss of ¥272,754.98 in other comprehensive income, contrasting with a gain of ¥1,875,939.70 in the previous period[20] - The company's cash and cash equivalents decreased to CNY 347,919,860.57 from CNY 368,328,773.14[16] - Accounts receivable rose to CNY 202,796,534.68, up from CNY 176,719,261.33, indicating a growth of approximately 14.7%[16] - Inventory increased to CNY 13,596,368.84 from CNY 11,441,020.50, representing a growth of approximately 18.9%[16] - The company reported a net loss of CNY 673,929,631.53 in retained earnings, slightly improved from a loss of CNY 680,571,713.18[18] - The company's equity attributable to shareholders increased to CNY 1,220,230,623.22 from CNY 1,213,861,296.55[18]

睿智医药（300149）公告，2025年第一季度营业收入2.61亿元，同比增长11.37%。净利润664.21万元， 同比增长126.09%。 ...

Market Performance - The recombinant protein sector declined by 1.56%, ranking among the top losers in concept sectors as of April 25 [1][2] - Notable stocks within the sector that hit the daily limit down include Jiangsu Wuzhong and Weiming Pharmaceutical, while stocks like HJ Bio, Wanfang Development, and Aladdin saw significant declines [1] Top Gainers and Losers - Among the top gainers in the recombinant protein sector, Borui Pharmaceutical, BeiDa Pharmaceutical, and Tonghua Dongbao increased by 4.39%, 2.42%, and 2.31% respectively [1] - The sector experienced a net outflow of 158 million yuan, with 22 stocks seeing net outflows, and five stocks exceeding 10 million yuan in outflows [2] Capital Flow Analysis - The stock with the highest net outflow was Xilong Science, with a net outflow of 190 million yuan, followed by Furida and Dezhan Health with outflows of 19.41 million yuan and 19.18 million yuan respectively [2][3] - Conversely, the stocks with the highest net inflows included Zhongyuan Qihua, Zhifei Biological, and Chengdu Xian Dao, with inflows of 26.63 million yuan, 25.06 million yuan, and 17.51 million yuan respectively [2][3]

Group 1 - The core business of the company is to provide drug discovery, development, and production services for global pharmaceutical companies, biotechnology firms, and research institutions [1] - The CRO/CDMO segment is the company's core business, consisting of four service modules: chemical CRO, biological CRO, small molecule CDMO, and large molecule CDMO [1] - The company is one of the few domestic leaders with full-process service capabilities in preclinical CRO and CMO, ranking among the top three in the preclinical CRO market in China [1] Group 2 - As of the latest quarterly report for Q3 2024, the company achieved a revenue of 719 million yuan, a year-on-year decrease of 15.09% [1] - The net profit for the same period was -61.67 million yuan, reflecting a year-on-year decline of 96.88% [1] - The company's gross profit margin stands at 19.22% [1] Group 3 - The company's latest market performance shows a closing price of 5.88 yuan, an increase of 1.91%, with a current price-to-book ratio of 2.14 and a total market capitalization of 2.928 billion yuan [1] - A total of 31 institutions hold shares in the company, with a combined holding of 2.0099 million shares valued at 13 million yuan [1]

智通财经4月9日电，翰宇药业跌超10%，诺泰生物、阳光诺和、睿智医药、圣诺生物、康龙化成、美诺 华、博腾股份等多股跌超5%。 CRO概念股开盘下挫 翰宇药业跌超10% ...

4月3日，A股三大指数低开。盘面上，生物医药板块震荡走强。 相关ETF方面，截至发稿， 生物医药ETF（159859）跌0.27%，成交额超7057万元，换手率2.07%，盘 中交投活跃。成分股中，百克生物涨超2%，我武生物涨超1%，荣昌生物、爱美客、沃森生物等跟涨。 从流通份额来看，wind金融终端数据显示，该ETF昨日份额增长1.22亿份。 此外，创新药沪港深ETF（517380）跌0.5%，成交额超260万元，换手率0.67%。成分股中，阳光诺 和、先声药业涨超3%，睿智医药涨超1%。 生物医药ETF（159859）紧密跟踪国证生物医药指数（399441.SZ）。该指数以沪深北交易所属于生物 医药产业相关上市公司为样本空间，根据市值规模和流动性的综合排名，选出前30只证券作为指数样本 股，反映了生物医药行业的整体运行情况，向市场提供了细分行业的指数化投资标的。该ETF还配备了 联接基金（A：011040，C：011041）。 目前，该ETF暂为同标的产品中场内最大，流动性也为同标的 产品中最好。 证券时报报道称，多家医药公司业绩超预期。据数据宝统计，截至3月26日，针对2024年度业绩数据， 券商研报明 ...