证券代码：300844 证券简称：山水比德 公告编号：2025-026 广州山水比德设计股份有限公司 第三届董事会第十九次会议决议公告 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。 一、董事会会议召开情况 广州山水比德设计股份有限公司（以下简称"公司"）第三届董事会第十九次会议 于 2025 年 4 月 25 日（星期五）在公司会议室以现场会议方式顺利召开。会议通知已于 2025 年 4 月 18 日（星期五）以邮件、电话等形式发出。本次会议应出席董事 9 人，实 际出席董事 9 人，不存在董事委托其他董事代为出席或缺席会议的情形。本次会议由董 事长蔡彬女士主持，公司监事、部分高级管理人员列席了本次会议。本次会议的召集、 召开与表决程序符合《中华人民共和国公司法》（以下简称《公司法》）等相关法律法 规及《广州山水比德设计股份有限公司章程》（以下简称《公司章程》）等有关规定， 形成的决议合法、有效。 二、董事会会议审议情况 具体内容详见公司同日披露于巨潮资讯网（www.cninfo.com.cn）的相关公告。 三、备查文件 1．广州山水比德设计股份有限公司第三 ...

Financial Performance - The company reported a basic earnings per share of -0.0800 yuan for Q1 2025, a decrease of 188.89% compared to 0.0900 yuan in Q1 2024 [1] - Net profit for Q1 2025 was -0.05 billion yuan, down 183.33% from 0.06 billion yuan in Q1 2024 [1] - The return on equity (ROE) was -0.70% in Q1 2025, a significant decline from 0.78% in Q1 2024 [1] - Operating revenue increased to 0.89 billion yuan in Q1 2025, reflecting a growth of 5.95% compared to 0.84 billion yuan in Q1 2024 [1] Shareholder Structure - The top ten unrestricted shareholders hold a total of 48.0719 million shares, accounting for 77.07% of the circulating shares, with an increase of 40.3735 million shares compared to the previous period [2] - New entrants among the top shareholders include Shanshui Bide Group Co., Ltd. with 26.08 million shares (41.81%) and Sun Hu with 13.60 million shares (21.80%) [3] - Several shareholders exited the top ten list, including Yang Song and Guan Zhuyue, who held 1.88% and 1.67% respectively [3] Dividend Policy - The company has announced that it will not distribute dividends or transfer shares this time [4]

Financial Performance - The company's revenue for Q1 2025 was ¥88,825,120.76, representing a 5.27% increase compared to ¥84,378,366.79 in the same period last year[5] - The net profit attributable to shareholders was a loss of ¥5,365,966.78, a decline of 192.11% from a profit of ¥5,825,765.26 in Q1 2024[5] - The net loss for the period was CNY -5,039,318.72, compared to a loss of CNY -1,980,941.51 in the previous period[23] - The operating profit for the current period was -5,478,442.40, compared to a profit of 5,977,674.42 in the same period last year, indicating a decline of around -191.7%[24] - The total comprehensive income for the period was -5,288,607.25, compared to 5,825,542.41 in the previous year, representing a change of approximately -191%[24] - Basic and diluted earnings per share for Q1 2025 were both -0.08, compared to 0.09 in the same period last year, marking a decline of approximately -188.9%[25] Cash Flow and Liquidity - The net cash flow from operating activities was -¥37,541,582.27, a decrease of 112.47% compared to -¥17,669,272.13 in the previous year[5] - Cash flow from operating activities showed a net outflow of -37,541,582.27, worsening from -17,669,272.13 in the previous year, reflecting an increase in cash outflow of approximately 112.5%[25] - The company's cash and cash equivalents decreased to CNY 374,704,004.88 from CNY 450,455,949.13, a decline of approximately 16.8%[20] - Total cash and cash equivalents at the end of the period were 372,066,949.32, down from 234,050,872.32 in the previous year, indicating a decrease of about 58.5%[26] - The company reported cash inflows from financing activities of 59,700,000.00, an increase from 29,940,000.00 in the previous year, representing a growth of about 99.1%[26] Assets and Liabilities - Total assets increased by 2.24% to ¥963,864,745.76 from ¥942,749,138.84 at the end of the previous year[5] - The total assets of the company rose to CNY 963,864,745.76 from CNY 942,749,138.84, reflecting an increase of about 2.4%[22] - The total liabilities increased to CNY 198,935,780.78 from CNY 173,079,066.61, which is an increase of approximately 14.9%[22] Shareholder Information - The total number of common shareholders at the end of the reporting period is 6,515[14] - The largest shareholder, Shanshui Bide Group Co., Ltd., holds 40.35% of the shares, totaling 26,080,000 shares[14] - The second-largest shareholder, Sun Hu, owns 21.04% of the shares, amounting to 13,600,000 shares[14] - The top ten shareholders collectively hold a significant portion of the company's shares, with the top three alone accounting for 66.34%[14] - A total of 40,400,000 shares, representing 62.5% of the company's total equity, will be released from restrictions on February 13, 2025[18] - The company has no preferred shareholders or related party transactions disclosed in the report[16] - The report indicates that there are no changes in the lending or borrowing of shares among the top ten shareholders[15] - The company has a total of 540,000 shares under lock-up for executives, which will be released according to relevant rules[17] Operational Metrics - Total operating revenue for the first quarter of 2025 was CNY 88,825,120.76, an increase from CNY 84,378,366.79 in the previous period, representing a growth of approximately 5.2%[23] - Total operating costs increased to CNY 92,864,439.48 from CNY 73,397,425.28, marking a rise of about 26.5%[23] - The gross profit margin decreased due to rising costs, with gross profit recorded at CNY -4,039,318.72 compared to CNY 11,980,941.51 in the previous period[23] - Cash received from sales increased by 30.51% to ¥85,389,489.37, driven by higher business collections[10] - The total revenue from sales and services received was 85,389,489.37, an increase from 65,426,035.03 in the previous year, reflecting a growth of approximately 30.5%[25] Inventory and Investments - Inventory decreased by 37.01% to ¥2,080,342.71 due to cost recognition based on project approvals[9] - The company reported a decrease in inventory from CNY 3,302,641.00 to CNY 2,080,342.71, a reduction of about 37%[20] - The company’s long-term equity investments increased to CNY 277,693.32 from CNY 258,045.11, showing a growth of approximately 7.6%[20] - Investment payments decreased by 64.52% to ¥92,244,200.00, indicating reduced purchases of financial products[10] Other Information - The company has not disclosed any new product developments or market expansion strategies in this report[19] - The report does not indicate any other significant matters affecting the company[18] - The company did not report any net profit from subsidiaries prior to consolidation for the current period, consistent with the previous year[25] - The company incurred credit impairment losses of -3,015,939.92, an improvement from -5,267,083.11 in the previous year, indicating a decrease in losses of about 42.5%[24]

证券代码：300844 证券简称：山水比德 公告编号：2025-028 广州山水比德设计股份有限公司 关于 2025 年第一季度计提资产减值准备及核销资产的公告 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。 广州山水比德设计股份有限公司（以下简称"公司"）根据《深圳证券交易 所创业板股票上市规则》《企业会计准则》以及公司相关会计政策的规定，基 于谨慎性原则，对合并财务报表范围内的各项需要计提减值的资产进行了评估 和分析，对预计存在可能发生减值损失的相关资产计提减值准备以及核销部分 资产。现将具体情况公告如下： 一、本次计提资产减值准备及核销资产概况 (一)本次计提资产减值准备概况 1、计提资产减值准备的原因 依据《企业会计准则》及公司会计政策的相关规定，为真实、准确反映公司 财务状况、资产价值及经营成果，公司基于谨慎性原则，对截至 2025 年 3 月 31 日合并财务报表范围内的应收款项、应收票据、其他应收款、投资性房地产、固 定资产等各类资产进行了全面清查，对可能发生减值迹象的资产进行了充分的评 估和分析，并进行资产减值测试。根据减值测试结果，公司对可能 ...

Core Viewpoint - The company, Guangzhou Shanshui Bide Design Co., Ltd., reported significant growth in its 2024 annual results, achieving a revenue of 459 million yuan, a year-on-year increase of 37.84%, and a net profit of 28.62 million yuan, marking a 126.42% increase, indicating a successful turnaround and improved asset structure [1][2] Group 1: Financial Performance - In 2024, the company achieved an operating income of 459 million yuan, reflecting a year-on-year growth of 37.84% [1] - The net profit attributable to shareholders reached 28.62 million yuan, representing a year-on-year increase of 126.42% [1] - The company experienced steady growth in total assets and net assets, with ongoing optimization of its asset structure [1] Group 2: Business Strategy and Development - The company focused on high value-added businesses and strict cost control to achieve performance reversal [1] - The company is actively participating in new urbanization construction, leveraging national policy opportunities to drive urban renewal through design-led initiatives [1] - The company completed several urban renewal projects in 2024, including Guangzhou Yongqingfang Phase III and Beijing Dongcheng District [1] Group 3: Comprehensive Business Development - The company is implementing a "Design+" comprehensive business development strategy, transitioning its landscape design business towards full-process consulting services [2] - The acquisition of a subsidiary with higher-level qualifications enhances the company's comprehensive business strategy and establishes complete full-process consulting capabilities [2] - The company has developed a digital software product matrix, "Shanshui Zhijing," to support the entire landscape design process, enhancing industry efficiency through AI-enabled design [2]

Core Viewpoint - The company achieved a significant turnaround in its financial performance for 2024, reporting a substantial increase in revenue and net profit, driven by strategic focus on high-value services and cost control [1][2]. Financial Performance - In 2024, the company reported operating revenue of 459 million yuan, representing a year-on-year growth of 37.84% [1] - The net profit attributable to shareholders reached 28.62 million yuan, marking a year-on-year increase of 126.42%, indicating a successful turnaround from previous losses [1][2]. Strategic Focus - The company concentrated on high-value business segments and stringent cost management, which were pivotal in achieving profitability [2]. - It actively participated in new urbanization initiatives, leading various urban renewal projects in cities like Guangzhou and Beijing [2]. Business Development - The company is advancing its "Design+" comprehensive business development strategy, transitioning its landscape design services into full-process consulting services [2]. - It has expanded its service offerings to include urban planning, architectural design, and technical consulting, enhancing its project consulting capabilities [2]. Technological Innovation - The company developed the "Shanshui Zhijing" digital design software suite, which supports the entire landscape design process and improves operational efficiency [3]. - The software has been upgraded to version 3.0, incorporating AI tools that enhance design capabilities and streamline workflows [3]. Employee Incentives - The company implemented a stock option incentive plan in 2024, granting 3.8784 million stock options, which is 6% of the total share capital at the time of the announcement [4]. - This plan aims to strengthen the governance structure and motivate employees, fostering a collaborative environment for future growth [4].

广州山水比德设计股份有限公司 2024 年年度财务报告 广州山水比德设计股份有限公司 2024 年年度财务报告 2025 年 4 月 广州山水比德设计股份有限公司 2024 年年度财务报告 1、合并资产负债表 编制单位：广州山水比德设计股份有限公司 2024 年 12 月 31 日 | 单位：元 | | --- | | 项目 | 2024 年 12 月 31 日 | 2023 年 12 月 31 日 | | --- | --- | --- | | 流动资产： | | | | 货币资金 | 450,455,949.13 | 359,451,170.70 | | 结算备付金 | | | | 拆出资金 | | | | 交易性金融资产 | | 132,552,535.77 | | 衍生金融资产 | | | | 应收票据 | 3,179,443.74 | 1,851,449.44 | | 应收账款 | 316,588,714.30 | 218,058,360.00 | | 应收款项融资 | | | | 预付款项 | 3,385,626.34 | 3,436,256.98 | | 应收保费 | | | | 应收分保账款 ...

证券代码：300844 证券简称：山水比德 公告编号：2025-024 广州山水比德设计股份有限公司 关于会计政策变更的公告 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。 广州山水比德设计股份有限公司（以下简称"公司"）根据中华人民共和国 财政部（以下简称"财政部"）颁布的企业会计准则变更相应的会计政策。本次 会计政策变更是公司根据法律法规和国家统一的会计制度要求进行的变更，无需 提交公司董事会和股东大会审议。现将有关会计政策变更的具体情况公告如下： 一、会计政策变更概述 （一）变更原因及日期 （3）财政部于 2024 年 12 月 6 日发布了《企业会计准则解释第 18 号》（财 会〔2024〕24 号，以下简称《解释第 18 号》），该解释"关于不属于单项履约 义务的保证类质量保证的会计处理"的规定自印发之日起施行。 公司自 2024 年 1 月 1 日起执行上述会计准则及规定。 （二）变更前采用的会计政策 本次会计政策变更前，公司执行财政部发布的《企业会计准则——基本准则》 和各项具体会计准则、企业会计准则应用指南、企业会计准则解释公告及其他相 关规定 ...

证券代码：300844 证券简称：山水比德 公告编号：2025-021 广州山水比德设计股份有限公司 关于续聘会计师事务所的公告 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。 广州山水比德设计股份有限公司（以下简称"公司"）于 2025 年 4 月 21 日召开第三届董事会审计委员会第十一次会议、第三届董事会第十八次会议，审 议通过了《关于续聘会计师事务所的议案》，同意续聘立信会计师事务所（特殊 普通合伙）（以下简称"立信"）作为公司 2025 年度财务报告和内部控制审计 机构，并授权经营管理层根据 2025 年度审计的具体工作量及市场价格水平确定 其年度审计费用，聘期一年，自公司股东大会审议通过之日起。本事项尚需提交 公司股东大会审议，现将有关事项公告如下： 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 立信由我国会计泰斗潘序伦博士于 1927 年在上海创建，1986 年复办，2010 年成为全国首家完成改制的特殊普通合伙制会计师事务所，注册地址为上海市， 首席合伙人为朱建弟先生。立信是国际会计网络 BDO 的成员所，长期从事证券服 务业 ...

根据《中华人民共和国公司法》《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《公司章程》等相关规定，为保障监事会规范、稳定运 作，公司于 2025 年 4 月 21 日召开第三届监事会第十八次会议，审议通过了《关于补选 第三届监事会非职工代表监事的议案》，公司监事会同意提名梁海森先生为公司第三届 监事会非职工代表监事候选人（简历详见附件），任期自股东大会审议通过之日起至公 司第三届监事会任期届满之日止。本次补选非职工代表监事的事项尚需提交公司股东大 会审议。 证券代码：300844 证券简称：山水比德 公告编号：2025-020 广州山水比德设计股份有限公司 关于补选第三届监事会非职工代表监事的公告 本公司及监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。 一、监事辞职情况 广州山水比德设计股份有限公司（以下简称"公司"）于前期收到公司非职工代表 监事骆婷女士提交的书面辞职报告，骆婷女士因个人原因申请辞去公司第三届监事会非 职工代表监事职务，辞职后不再担任公司任何职务，具体内容详见公司于 2025 年 3 月 22 日披露于巨潮资讯网（ww ...