展示99.2

課標科技有限公司報告截至2024年6月30日的未經審計財務業績

概覽

課標科技（以下簡稱「公司」、「我們」或「我們」）（納斯達克：JDZG） 是一家在開曼群島註冊的有限責任豁免公司，而非中國運營公司，這種公司結構對投資者帶來獨特風險。作爲一家豁免公司，我們沒有自己的實質業務，主要通過我們在中國人民共和國（「中華人民共和國」）的子公司進行所有業務；即 《深圳科標科技有限公司》，在中華人民共和國法律下組織成立的有限責任公司（「深圳科標」），《四川課標緻高科技有限公司》，在中華人民共和國法律下組織成立的有限責任公司（「課標緻高」），《四川科標科技有限公司》，一家中華人民共和國有限責任公司（「科標科技」）我們的中華人民共和國子公司是專門提供一站式綜合教育支持服務給成人教育機構的公司，通過各種軟件平台和輔助解決方案，滿足不斷變化的成人教育行業客戶的不斷髮展的需求。

Our PRC subsidiaries’ services are primarily offered through the Kebiao Technology Educational Administration Platform (the “KB Platform”), which facilitates streamlined information and data management throughout the teaching cycle of adult education services, from pre-enrollment to post-graduation. The Kb Platform has enabled adult education institutions to improve student management efficiency, save labor costs, and reduce human errors in data management. The Kb Platform supports a broad range of functions, such as enrollment consultation, student information collection, enrollment status management, learning progress management, grade inquiry, and graduation management.

As part of the one-stop comprehensive education supporting services, our PRC subsidiaries also provide auxiliary solutions to adult education institutions, which encompass teaching support services throughout the entire teaching cycle and related exam administration services. Specifically, our PRC subsidiaries offer pre-enrollment guidance on school/major selection and application strategy development, training for entrance exams, as well as assistance in the application process. They also provide offline tutoring, exam administration services, and guidance on graduation thesis preparation.

Our PRC subsidiaries place a great premium on technology research and development. As of the date of this report, our PRC subsidiaries have acquired 36 software copyrights since their incorporation in April 2020. In November 2022, Kebiao Technology was designated a High and New Technology Enterprise (「HNTE」) (No. GR202251000919) by Sichuan Provincial Department of Science and Technology, Sichuan Provincial Department of Finance, and Sichuan Provincial Tax Bureau of the State Taxation Administration. This certification is awarded to companies that have engaged in continuous research and development and technology commercialization leading to significant independent intellectual property rights within certain high-tech sectors.

自從成立以來，我們的中國子公司業務經歷了快速增長。 截至2023年6月30日和2024年，我們的總營業收入分別約爲人民幣7,526,000和人民幣8,921,000（美元1,228,000）。我們的淨利潤分別約爲人民幣4,582,000和人民幣5,219,000（美元718,000），截至2023年6月30日和2024年的六個月。截至2023年12月31日和2024年6月30日，我們的中國子公司現金分別約爲人民幣7,082,000和人民幣62,637,000（美元8,619,000），營運資金分別約爲人民幣15,403,000和人民幣65,438,000（美元9,005,000）。截至2024年6月30日，我們的中國子公司共爲17所成人教育機構提供了科技支持服務，並共爲約80,000名學生提供了支持服務。

業績報告 截至2024年6月30日的六個月期間

以下是我們的營業成果摘要，分別針對截至2023年6月30日和2024年的六個月。 截至2023年6月30日和2024年的六個月的運營結果如下。

收入

我們的中國子公司通過提供成人教育支持服務來產生營業收入。 我們的中國子公司與成人教育機構簽訂服務合同，通過（i）軟件平台解決方案提供教育支持服務，這有助於在整個成人教育服務的教學週期中實現信息和數據的簡化管理，從預報名到畢業後；和（ii）爲成人教育機構指定的學生提供輔助解決方案，其中包括在整個教學週期內的教學支持服務以及相關考試管理服務。

總營業收入從2024年6月30日結束的六個月中的人民幣約7,526,000增加了約人民幣1,395,000（美元192,000），增長了19%，達到約人民幣8,921,000（美元1,228,000）。收入增長主要歸因於：（i）來自第三方的收入增長，約爲人民幣2,248,000（美元309,000），主要是由於我們中國內地子公司服務的成人教育機構規模擴大（截至2024年6月30日結束的六個月，我們的中國內地子公司爲12所成人教育機構服務，共有72,096名學生，而2023年6月30日結束的六個月爲12所成人教育機構，約有48,121名學生）；（ii）部分抵消的是來自關聯方的收入減少，約爲人民幣853,000（美元117,000），因爲從2023年2月20日起，一個關聯方被重新分類爲第三方，而從前關聯方成都錦江新視線培訓學校的整體收入在2024年6月30日結束的六個月內增加了約人民幣54,000（美元7,000），相比2023年6月30日結束的六個月；和（iii）部分抵消的是學生的平均服務價格從2023年6月30日結束的六個月的人民幣156下降到2024年6月30日結束的六個月的人民幣124，主要是由於我們中國內地子公司在2024年爲某些客戶提供的折扣。2024年6月30日結束的六個月內，淨收入約爲人民幣8,921,000（美元1,228,000），較2023年6月30日結束的六個月的約人民幣7,526,000增加了約人民幣1,395,000（美元192,000），增長了19%。收入增長主要歸因於：（i）來自第三方的收入增長，約爲人民幣2,248,000（美元309,000），主要是由於我們中國內地子公司服務的成人教育機構規模擴大（2024年6月30日結束的六個月，我們的中國內地子公司爲12所成人教育機構提供服務，共有72,096名學生，而2023年6月30日結束的六個月爲12所成人教育機構，約有48,121名學生）；（ii）部分抵消的是來自相關方的收入減少，約爲人民幣853,000（美元117,000），因爲從2023年2月20日起，一個相關方被重新分類爲第三方，而前相關方成都錦江新視線培訓學校的總收入在2024年6月30日結束的六個月內比2023年6月30日結束的六個月增加了約人民幣54,000（美元7,000）；（iii）部分抵消的是學生平均服務價格由2023年6月30日結束的六個月的人民幣156下降到2024年6月30日結束的六個月的人民幣124，主要是由於我們中國內地子公司在2024年爲某些客戶提供的折扣。

以下表格顯示了所述期間我們淨營業收入的細分：

Revenue from providing services related to National Unified Examination for College Admissions increased by approximately RMB752,000 (US$103,000), or 30%, primarily due to (i) the increased number of students served from 17,171 for the six months ended June 30, 2023 to 22,919 for the six months ended June 30, 2024, mainly as a result of our stronger business relationships with existing adult education institution customers and (ii) the average service price per student (for services related to National Unified Examination for College Admissions for Adults) remaining stable from RMB147 for the six months ended June 30, 2023 to RMB143 for the six months ended June 30, 2024.

Revenue from providing services related to the Open University of China decreased by approximately RMB1,528,000 (US$210,000), or 34%, primarily due to (i) the decrease in the average service price per student (for services related to the Open University of China) from RMB160 for the six months ended June 30, 2023 to RMB88 for the six months ended June 30, 2024, and (ii) partially offset by an increase in the number of students served from 27,852 for the six months ended June 30, 2023 to 33,353 for the six months ended June 30, 2024. The reduction in the service price per student was mainly due to the increased number of graduating students we served, for whom we charged lower fees.

Revenue from providing services related to Self-taught Higher Education Examinations increased by approximately RMB2,189,000 (US$301,000), or 432%, primarily due to (i) the increased number of students served from 3,031 for the six months ended June 30, 2023 to 15,757 for the six months ended June 30, 2024, mainly as a result of our stronger business relationships with existing adult education institution customers, and (ii) the average service price per student (for services related to National Unified Examination for College Admissions for Adults) remaining stable from RMB167 for the six months ended June 30, 2023 to RMB171 for the six months ended June 30, 2024.

Revenue from providing services related to online education decreased by approximately RMB17,000 (US$2,000), or 50%, primarily due to the decrease in the average service price per student (for services related to online education) from RMB516 for the six months ended June 30, 2023 to RMB258 for the six months ended June 30, 2024. The reduction in the service price per student was mainly due to the enhanced competition and the discounts granted by the PRC subsidiaries to certain customers.

成本和費用

Our costs and expenses consist of direct cost of revenue, selling expenses, general and administrative expenses, and research and development expenses.

Direct Cost of revenue

The following table sets forth the breakdown of our direct cost of revenue for the six months ended June 30, 2023 and 2024:

營業收入的總直接成本大約減少了人民幣30,000（4,000美元），或7%，從2023年6月30日結束的爲期六個月的人民幣430,000減少到2024年6月30日結束的爲期六個月的人民幣400,000（55,000美元），主要是由於2024年上半年我們中國子公司購買的定製服務較少，例如培訓服務。

服務成本降低了約人民幣24,000（3,000美元），或36%，從2023年6月30日結束的爲期六個月的人民幣67,000降低到2024年6月30日結束的爲期六個月的人民幣43,000（6,000美元），主要是因爲我們中國子公司購買的培訓服務減少以滿足學生的特定要求，例如面授課程。

員工福利成本增加了約人民幣13,000（2,000美元），或4%，從2023年6月30日結束的爲期六個月的人民幣325,000增加到2024年6月30日結束的爲期六個月的人民幣339,000（47,000美元），主要是因爲我們中國子公司提高了員工的工資。

其他成本主要包括與考試相關的短期租賃費用、學生證照片製作費、差旅費、營業稅及附加費等。

銷售費用

銷售費用總額增加了約人民幣24,000（美元3,000），或10%，至約人民幣259,000（美元36,000）截至2024年6月30日的六個月，與2023年6月30日的六個月約人民幣235,000相比。銷售費用的增加主要是由於娛樂費用增加，並在員工福利減少中部分抵消。增加的娛樂費用是因爲與客戶溝通更加頻繁。員工福利的減少主要是由於員工工資下降。銷售費用總額增加了約人民幣24,000（美元3,000），或10%，至約人民幣259,000（美元36,000）截至2024年6月30日的六個月，與2023年6月30日的六個月約人民幣235,000相比。銷售費用的增加主要是由於娛樂費用增加，並在員工福利減少中部分抵消。增加的娛樂費用是因爲與客戶溝通更加頻繁。員工福利的減少主要是由於員工工資下降。

一般和行政費用

Total general and administrative expenses increased by approximately RMB451,000 (US$62,000), or 41%, to approximately RMB1,550,000 (US$213,000) for the six months ended June 30, 2024 from approximately RMB1,100,000 for the six months ended June 30, 2023. As a percentage of revenue, general and administrative expenses were approximately 15% and 17% of our total revenue for the six months ended June 30, 2023 and 2024, respectively. The increase in total general and administrative expenses was primarily attributable to: (i) the increase in salary and employee benefits of our management department resulting from the increase in compensation of independent directors and the recruitment of additional employees for our management department, and the increase in listing fees and expenses related to the celebration banquet for successfully listing the Company’s ordinary shares on the Nasdaq Capital Market, and (ii) partially offset by the decrease in rental expenses and depreciation expenses resulting from early termination of a property lease.

研發費用

Total research and development expenses increased by approximately RMB25,000 (US$3,000), or 13%, to approximately RMB213,000 (US$29,000) for the six months ended June 30, 2024 from approximately RMB189,000 for the six months ended June 30, 2023. The increase in total research and development expenses was primarily due to the increase in salary and employee benefits of our PRC subsidiaries’ R&D department resulting from the addition of one employee to our R&D department and the increase in consulting expenses of approximately RMB20,000 related to HNTE services fees; and partially offset the decrease in rental expenses and depreciation expenses resulting from early termination of a property lease.

As a percentage of revenue, research and development expenses were approximately 3% and 2% of our total revenue for the six months ended June 30, 2023 and 2024, respectively. Our PRC subsidiaries expect to continue to invest in research and development to maintain their competitive edge against other market participators.

其他收入（費用）

Our other income (expenses) primarily represented interest income, interest expenses, rent subsidies, and government grants. Other expenses increased by approximately RMB116,000 (US$16,000), or 56%, from approximately RMB206,000 for the six months ended June 30, 2023 to approximately RMB322,000 (US$44,000) for the six months ended June 30, 2024, primarily due to (i) a net loss of approximately RMB251,000 from the disposal of leasehold improvements in the first half of 2023, compared to a gain of approximately RMB51,000 from lease terminations during the same period, with no such activities recorded in the first half of 2024, and (ii) a government grant of RMB305,000 for HNTE and a foreign exchange loss of RMB594,000 recorded in the first half of 2024, compared to no such amounts in the first half of 2023.

稅前收入

Income before income taxes was approximately RMB6,177,000 (US$850,000) for the six months ended June 30, 2024, an increase of approximately RMB810,000 (US$111,000) as compared to approximately RMB5,367,000 for the six months ended June 30, 2023. The increase was primarily attributable to the increased revenue.

所得稅準備金

Our provision for income taxes was approximately RMB958,000 (US$132,000) for the six months ended June 30, 2024, an increase of RMB173,000 (US$24,000) from RMB785,000 for the six months ended June 30, 2023. The increased income tax provision was mainly due to increased taxable income in 2024.

Under the EIt Law, domestic enterprises and Foreign Investment Enterprises are usually subject to a unified 25% enterprise income tax rate while preferential tax rates, tax holidays, and even tax exemption may be granted on a case-by-case basis. The EIt Law grants preferential tax treatment to HNTEs. Under this preferential tax treatment, HNTEs are entitled to an income tax rate of 15%, subject to a requirement that they re-apply for HNTE status every three years. Kebiao Technology, one of our PRC subsidiaries, was approved as an HNTE on November 2, 2022. As a result, Kebiao Technology was entitled to a reduced income tax rate of 15% in 2023 and 2024.

According to the Announcement of the State Taxation Administration on the Implementation of Income Tax Preferential Policies to Support the Development of Small Low Profit Enterprises and Individual Businesses, 25% of the annual taxable income of small low profit enterprises that does not exceed RMB100萬 will be included in the taxable income, and the enterprise income tax will be paid at the rate of 20%. Jiade Zhigao is eligible for the above preferential tax policies for small and micro enterprises in 2023年和2024年。

上述稅收假日的影響使2023年6月30日和2024年6月30日結束的六個月減少了人民幣537,000和人民幣568,000（78,000美元）的稅收。在2023年6月30日和2024年6月30日結束的六個月內，稅收假日的福利對每股淨利潤（基本和稀釋）的影響分別爲人民幣0.02和人民幣0.02。

以下表格將中國法定稅率與我們截至2023年6月30日和2024年的有效稅率進行了調和： 截至2023年6月30日和2024年的六個月稅法稅率

*            不可抵扣費用 主要代表不可在中國稅務目的上抵扣的支出。

淨利潤

我們的淨利潤約爲人民幣5,219,000（美元718,000）截至2024年6月30日的六個月內，較2023年6月30日的六個月的4,582,000人民幣增加了約637,000（美元88,000）。淨利潤的增加主要是由於2024年上半年收入增加，如上面營業收入部分討論所述。

關於課標科技有限公司

JIADE LIMITED是一家控股公司，於2023年2月20日依照開曼群島法律設立。該公司及其子公司專注於爲成人教育機構提供一站式綜合教育支持服務，通過各種軟件平台和輔助解決方案。 欲了解更多信息，請訪問：http://ir.sckbkj.com。

前瞻性聲明

本新聞稿包含前瞻性聲明。前瞻性聲明包括有關計劃、目標、策略、未來事件或業績、基本假設以及其他非歷史事實表述。當公司使用「可能」、「將」、「打算」、「應該」、「相信」、「期待」、「預計」、「可預測」、「估計」或類似表達與歷史事項無直接關聯的詞語時，即在作出前瞻性聲明。前瞻性聲明並非未來表現的保證，涉及導致實際結果與公司在前瞻性聲明中討論的預期不符的風險和不確定性。這些聲明受到不確定性和風險的影響，包括但不限於與市場條件相關的不確定性，以及在向美國證券交易委員會（SEC）提交的註冊聲明「風險因素」部分討論的其他因素。因此，除其他原因外，投資者被告知不要過分依賴本新聞稿中的任何前瞻性聲明。其他因素已在公司向SEC提交的備案中討論，可在www.sec.gov上查閱。公司無義務公開修訂這些前瞻性聲明以反映本新聞稿日期之後出現的事件或情況。

更多信息，請聯繫:

課標科技有限公司

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郵箱：kebiao@sckbkj.com

電話：(400) 028-0776

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