二、内部控制评价工作 （一）公司建立内部控制的目标 证券代码：871970 证券简称：大禹生物 公告编号：2025-042 山西大禹生物工程股份有限公司 内部控制自我评价报告 本公司及董事会全体成员保证公告内容的真实、准确和完整，没有虚假记 载、误导性陈述或者重大遗漏，并对其内容的真实性、准确性和完整性承担个 别及连带法律责任。 根据《企业内部控制基本规范》及其配套指引的规定和其他内部控制监管要 求（以下简称企业内部控制规范体系），结合本公司（以下简称公司）内部控制 制度和评价办法，在内部控制日常监督和专项监督的基础上，我们对公司 2024 年 12 月 31 日的内部控制有效性进行了评价。 一、重要声明 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、准确性和完整性承担个 别及连带法律责任。 公司内部控制的目标是合理保证经营管 ...

证券代码：871970 证券简称：大禹生物 公告编号：2025-052 | 户名 | 开户行 | 账号 | 余额 | | | --- | --- | --- | --- | --- | | 山西大禹生物工程 | 中国邮政储蓄银行 | 914006010003337860 | | 12,740,110.32 | | 股份有限公司 | 股份有限公司芮城 | | | | | | 县支行 | | | | | 山西大禹生物工程 | 山西芮城农村商业 | 654103010300000065690 | | 0 | 截至 2024 年 12 月 31 日，募集资金在各银行专项账户的余额具体如下： | 股份有限公司 | 银行股份有限公司 | | | | | --- | --- | --- | --- | --- | | 山西大禹生物工程 | 中国银行股份有限 | 140514035159 | | 0 | | 股份有限公司 | 公司芮城支行 | | | | | | 合计 | | 12,740,110.32 | | 注：上表中公司募集资金账户金额为包含银行存款利息收入、手续费等后的金额。 山西大禹生物工程股份有限公司 募集资金存 ...

第四届董事会第二次会议决议公告 本公司及董事会全体成员保证公告内容的真实、准确和完整，没有虚假记载、 误导性陈述或者重大遗漏，并对其内容的真实性、准确性和完整性承担个别及连 带法律责任。 一、会议召开和出席情况 证券代码：871970 证券简称：大禹生物 公告编号：2025-036 山西大禹生物工程股份有限公司 （二）会议出席情况 会议应出席董事 7 人，出席和授权出席董事 7 人。 董事罗鹏、吴秋生因工作原因以通讯方式参与表决。 （一）会议召开情况 1.会议召开时间：2025 年 4 月 25 日 2.会议召开地点：公司会议室 3.会议召开方式：现场及通讯 4.发出董事会会议通知的时间和方式：2025 年 4 月 15 日以通讯方式发出 5.会议主持人：闫和平 6.会议列席人员：监事及高级管理人员 7.召开情况合法、合规、合章程性说明： 本次会议的召开符合《中华人民共和国公司法》《公司章程》和《董事会议 事规则》的有关规定，所作决议合法有效。 二、议案审议情况 （一）审议通过《关于公司 2024 年度董事会工作报告的议案》 1.议案内容： 根据《公司法》等法律法规、规范性文件及《公司章程》等公司内部治理文 ...

Financial Performance - The company reported a basic earnings per share of -0.2200 yuan for 2024, a significant decrease of 1000% compared to -0.0200 yuan in 2023 [1] - The net profit for 2024 was -0.24 billion yuan, down from -0.02 billion yuan in 2023, reflecting a decline of 1100% [1] - Operating revenue decreased by 23.6% to 1.23 billion yuan in 2024 from 1.61 billion yuan in 2023 [1] - The return on equity was -7.84% in 2024, a drastic drop from -0.62% in 2023 [1] Shareholder Information - The top ten unrestricted shareholders collectively hold 31.9868 million shares, accounting for 46.06% of the circulating shares, with a decrease of 864,300 shares compared to the previous period [1] - Key shareholders include Yan Heping with 13.3115 million shares (19.17% of total shares) and Hao Equity Investment Center with 7.9840 million shares (11.50%), both showing no change [2] - Notable exits from the top ten shareholders include Shenzhen Zeyuan Private Securities Fund Management and Yu Tao, indicating a shift in shareholder composition [2]

内部控制审计报告 1-2 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 了山西大禹生物工程股份有限公司（以下简称"大禹生物公司"）2024 年 12 月 31 日财 务报告内部控制的有效性。 XYZH/2025SYAA1B0192 山西大禹生物工程股份有限公司 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，并评价其有效性是大禹生物公司董事会的 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。 我们认为，大禹生物公司于 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 信永中和会计师事务所(特殊普通合伙) 中国注册会计师： 中国注册会计师： 中国 北京 二○ ...

| 鉴证报告 | | 1-2 | | --- | --- | --- | | 关于募集资金 | 2024 年度存放与使用情况的专项报告 | 1-7 | XYZH/2025SYAA1B0189 山西大禹生物工程股份有限公司 我们对后附的山西大禹生物工程股份有限公司(以下简称大禹生物公司)关于募集 资金 2024 年度存放与使用情况的专项报告（以下简称募集资金年度存放与使用情况专 项报告）执行了鉴证工作。 1 XYZH/2025SYAA1B0189 山西大禹生物工程股份有限公司 （本页无正文） 信永中和会计师事务所(特殊普通合伙) 中国注册会计师： 中国注册会计师： 中国 北京 二○二五年四月二十五日 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》的规定执行了鉴证工作，以对募集资金年度存放与使用情况专项报告 是否不存在重大错报获取合理保证。在执行鉴证工作的过程中，我们实施了询问、检查、 重新计算等我们认为必要的鉴证程序，选择的程序取决于我们的职业判断。我们相信， 我们的鉴证工作为发表意见提供了合理的基础。 我们认为，大禹生物公司上述募集资金年度存放与使用情况专项 ...

| 审计报告 | | 1-4 | | --- | --- | --- | | 公司财务报表 | | | | — | 合并资产负债表 | 1-2 | | — | 母公司资产负债表 | 3-4 | | — | 合并利润表 | 5 | | — | 母公司利润表 | 6 | | — | 合并现金流量表 | 7 | | — | 母公司现金流量表 | 8 | | — | 合并股东权益变动表 | 9-10 | | — | 母公司股东权益变动表 | 11-12 | | — | 财务报表附注 | 13-99 | | 9/F, Block A. Fu Hua Mansion, | | | | --- | --- | --- | | ShineWing | No.8, Chaoyangmen Beidajie, | | | Dongcheng District, Beijing, 传真: | | +86 (010) 6554 719 | | certified public accountants 100027, P.R. China | | facsimile: +86 (010) 6554 719 | XYZH/2025SYA ...

XYZH/2025SYAA1B0191 山西大禹生物工程股份有限公司 | | 1-2 | | --- | --- | | 专项说明 | | | 2024 年度营业收入扣除情况表 | 1 | 我们按照中国注册会计师审计准则审计了山西大禹生物工程股份有限公司(以下简 称山西大禹生物公司) 2024年度财务报表，包括2024年12月31日的合并及母公司资产负 债表、2024年度的合并及母公司利润表、合并及母公司现金流量表、合并及母公司股东 权益变动表，以及相关财务报表附注，并于2025年4月25日出具了XYZH/2025SYAA1B0193 号无保留意见的审计报告。 根据《北京证券交易所股票上市规则（试行）》（以下简称营业收入扣除）相关规 定，山西大禹生物公司编制了后附的山西大禹生物工程股份有限公司 2024 年度营业收 入扣除情况表（以下简称营业收入扣除情况表）。 按照营业收入扣除的相关规定编制和披露营业收入扣除情况表，并保证其合规性、 真实性、准确性及完整性是山西大禹生物公司的责任。 我们对营业收入扣除情况表所载信息与我们审计山西大禹生物公司2024年度财务 报表时所检查的会计资料和经审计的财务报表的相关内容进 ...

Financial Performance - Operating revenue for the first quarter reached CNY 29,472,938.03, a 17.42% increase year-on-year[11] - Net profit attributable to shareholders improved by 27.21% to a loss of CNY 3,239,570.36 compared to the same period last year[11] - Total operating revenue for Q1 2025 reached ¥29,472,938.03, a 17.5% increase from ¥25,100,709.69 in Q1 2024[38] - Operating profit for Q1 2025 was -¥3,237,906.01, an improvement from -¥4,450,874.50 in Q1 2024[38] - Net profit for Q1 2025 was -¥3,239,570.36, compared to -¥4,450,874.05 in Q1 2024, indicating a reduction in losses[39] - The total comprehensive loss for Q1 2025 was -¥3,239,570.36, compared to -¥4,450,874.05 in Q1 2024, reflecting an overall improvement[40] Cash Flow - Net cash flow from operating activities surged by 1,764.27% to CNY 12,612,429.32, primarily due to government subsidies received[11][12] - Cash inflow from operating activities totaled CNY 46,146,883.69, an increase from CNY 31,482,031.79 in the previous period, representing a growth of 46.6%[45] - Net cash flow from operating activities was CNY 12,612,429.32, a significant improvement compared to a negative cash flow of CNY -757,836.73 in the prior period[45] - The net increase in cash and cash equivalents was CNY 26,915,069.01, a substantial rise from CNY 1,336,650.48 in the previous period[46] - The ending balance of cash and cash equivalents reached CNY 52,589,902.75, significantly higher than CNY 21,137,550.78 at the end of the previous period[46] Assets and Liabilities - Total assets increased by 8.31% to CNY 426,072,602.07 compared to the end of the previous year[11] - The asset-liability ratio for the consolidated entity rose to 31.91%, compared to 25.43% at the end of the previous year[11] - Total liabilities reached CNY 135,946,360.22, up from CNY 100,018,121.68, indicating a growth of around 35.6%[33] - Current liabilities rose to CNY 95,574,466.26, compared to CNY 77,168,956.05, marking an increase of about 23.8%[32] - Non-current liabilities increased significantly to CNY 40,371,893.96 from CNY 22,849,165.63, reflecting an increase of approximately 76.5%[33] - Owner's equity decreased slightly to CNY 290,126,241.85 from CNY 293,365,812.21, a decline of about 1.0%[33] Shareholder Information - The total number of ordinary shareholders was reported at 5,936 as of the end of the reporting period[18] - The largest shareholder, Yan Heping, holds 53,246,000 shares, representing 47.81% of total shares[20] - The total number of shares held by the top ten shareholders is 70,263,404, accounting for 63.09% of total shares[20] Inventory and Investments - Inventory rose to CNY 23,028,196.73 from CNY 19,147,617.40, representing an increase of about 20.0%[36] - Long-term equity investments increased to CNY 6,100,000.00 from CNY 3,600,000.00, marking an increase of about 69.4%[36] Expenses - Research and development expenses for Q1 2025 were ¥1,818,246.15, down from ¥2,226,327.07 in Q1 2024[41] - Sales expenses decreased to ¥2,877,982.94 in Q1 2025 from ¥3,213,744.05 in Q1 2024[41] - Management expenses for Q1 2025 were ¥4,092,979.85, a decrease from ¥4,935,422.02 in Q1 2024[41] Government Subsidies - The company received government subsidies totaling CNY 1,208,733.36, contributing to non-recurring gains[16]

Financial Performance - In 2024, the company's operating revenue was approximately ¥122.51 million, a decrease of 23.71% compared to ¥160.58 million in 2023[28] - The gross profit margin for 2024 was 24.98%, down from 27.28% in 2023[28] - The net profit attributable to shareholders was approximately -¥23.94 million, representing a significant decline of 1,045.71% compared to -¥2.09 million in 2023[28] - The weighted average return on net assets based on net profit attributable to shareholders was -7.84% in 2024, compared to -0.62% in 2023[28] - The basic earnings per share for 2024 was -0.22, a decrease of 1,000% from -0.02 in 2023[28] - Total assets decreased by 7.16% to 393.38 billion from 423.71 billion at the end of 2023[31] - Total liabilities decreased by 6.00% to 100.02 billion from 106.40 billion at the end of 2023[31] - Net profit attributable to shareholders decreased by 7.55% to 293.37 billion from 317.31 billion at the end of 2023[31] - Revenue for the year was 122.51 million, a slight decrease of 0.01% compared to the preliminary report[33] - Net profit attributable to shareholders was -23.94 million, a decrease of 3.08% from the preliminary report[33] Research and Development - The company obtained five utility model patents in 2024, including a non-contact intelligent defoaming device and a solid powder and water mixing dust purification recovery system[7] - Research and development expenses were ¥8,588,792.17, accounting for 7.01% of total revenue, down 16.29% from the previous year[56] - The company has increased its patent holdings to 38, up from 33 in the previous period, maintaining 14 invention patents[90] - The total number of R&D personnel decreased to 44 from 52, with R&D personnel representing 13.61% of the total workforce[89] - The company is in the pilot stage of developing a high-efficiency single-cell protein strain using methanol as a carbon source, which is expected to enhance product variety and economic benefits[92] - The company has completed the optimization of fermentation feed standards, which is anticipated to improve production processes and bring economic benefits[93] - A new strain of probiotic has been selected to inhibit the production of gas-producing Clostridium, aimed at reducing the incidence of related diseases in livestock, contributing to economic gains[93] - The company is conducting research on the fermentation process of Sichuan pepper seed meal, which is expected to optimize production and enhance product quality, leading to economic benefits[93] - The company has developed a functional probiotic capable of degrading harmful substances in aquaculture water, contributing to a healthier aquatic environment[93] Business Expansion and Strategy - The company established a wholly-owned subsidiary, Shanxi Dayu Animal Husbandry Co., Ltd., and completed the business registration on December 18, 2024[9] - The company established a wholly-owned subsidiary to extend its business into pig farming beyond its main business of feed and feed additives[43] - The company has expanded its foreign sales channels during the reporting period[43] - The company plans to launch four new product categories in the aquaculture sector by 2025, including water purification and ammonia reduction products, to meet the growing demand for enzyme products[104] - The company aims to enhance its sales strategy by focusing on regional feed brands and expanding into poultry and aquaculture markets, with a particular emphasis on differentiated product promotion[113] - The company will extend its industrial chain into pig farming to stabilize sales channels for feed and additives, aiming to create a closed-loop sales model and reduce production costs[111] - The company recognizes the risks posed by price fluctuations in the pig market and the potential impact of African swine fever on its business operations[116] Operational Efficiency - Operating cash flow increased by 139.41% to 18.39 million from 7.68 million in the previous year[32] - The total operating costs decreased by 21.29% to ¥91,912,539.65, reflecting the decline in sales revenue[56] - The company's management expenses increased by 26.36% to ¥24,924,712.00, primarily due to depreciation costs from a new automated production facility[59] - The credit impairment loss surged by 515.07% to ¥3,398,262.74, attributed to increased bad debt provisions amid structural adjustments in the downstream breeding industry[59] - The company will optimize production arrangements and enhance procurement capabilities to lower production costs[108] - The company aims to improve its internal management systems to enhance operational efficiency and risk management[115] Governance and Compliance - The company has established a governance structure to ensure decision-making processes are transparent and protect minority shareholders[120] - The company reported a total of 678,251.50 yuan in litigation as a plaintiff, representing 0.23% of the net assets at the end of the reporting period[124] - The company has no significant related party transactions during the reporting period, ensuring no misuse of funds or assets[127] - The company has a robust governance structure, with independent directors meeting the required independence criteria[190] - The company has established a sound internal control management system, ensuring compliance with laws and regulations, and maintaining operational integrity[183] - The audit committee confirmed that the financial reports accurately reflect the company's performance and financial status, with no significant omissions or misleading statements[185] - The company held five board meetings during the reporting period, addressing significant matters including the annual financial report and budget for 2024[178] Shareholder Information - The actual controllers of the company hold 49.94% of the total shares, which may influence major decisions and potentially affect minority shareholders' interests[120] - The largest shareholder, Yan Heping, holds 53,246,000 shares, representing 47.81% of the total shares[138] - The total number of shares held by the top ten shareholders is 71,921,289, accounting for 64.57% of the total shares[138] - The company has a total of 5,379 shareholders as of the end of the reporting period[136] - The company has not proposed any cash dividend distribution plan during the reporting period despite having positive undistributed profits[152] - The cash dividend policy is compliant with the company's articles of association and has clear standards and procedures[152] - The company has ensured that minority shareholders have the opportunity to express their opinions and that their rights are protected[152] Employee Information - The company had a total of 334 employees at the end of the reporting period, down from 382 at the beginning, reflecting a net decrease of 48 employees[163] - The company implements a comprehensive labor contract system, ensuring compliance with the Labor Law of the People's Republic of China and local regulations, providing salaries, allowances, and bonuses to all employees[165] - Employee training programs are prioritized, including onboarding, skills training, and management skills training, aimed at enhancing overall employee capabilities[165] - The total remuneration paid to directors, supervisors, and senior management during the reporting period amounted to CNY 2.363 million[162] Financial Obligations - The total loan amount provided by various banks is 82,600,000.00, with an average interest rate of approximately 3.60%[150] - The company has secured a mortgage loan of 5,000,000.00 from China Post Bank with a term starting in January 2024 and ending in January 2025 at an interest rate of 3.60%[150] - A loan of 25,000,000.00 was obtained from a commercial bank, with a term from May 2024 to May 2025 at an interest rate of 3.65%[150] - The company has also secured a guarantee loan of 3,000,000.00 from Shanghai Pudong Development Bank, with a term from November 2024 to November 2025 at an interest rate of 3.30%[151]