Company Listing and Capital Structure - The company was officially listed on the Beijing Stock Exchange on March 8, 2023, after submitting its IPO application on May 31, 2022[2]. - The registered capital of the newly established subsidiary, Kaida Resources, is 50 million RMB, with the company holding a 51% stake[2]. - The total share capital of the company is 163,800,000 shares[11]. - The company reported a registered capital increase from 152.3 million RMB to 163.8 million RMB as of April 24, 2023[13]. - The company established a new subsidiary, Jiangxi Kaida Metal Resources Co., Ltd., with a registered capital of ¥50,000,000, focusing on precious metal refining and recycling, which is expected to enhance the company's competitive edge[41]. - The company raised a total of CNY 71,990,000 from the public offering at a price of CNY 6.26 per share, with net proceeds amounting to CNY 60,352,084.91 after deducting issuance costs[62]. - The total number of unrestricted shares increased from 95,716,728 to 104,923,396, representing a rise from 62.85% to 64.06% of total shares[57]. - The company’s registered capital increased to RMB 163.8 million, with a total share capital of 163.8 million shares[99]. Financial Performance - Revenue for the current period was ¥854,445,309.86, a decrease of 10.71% compared to ¥956,906,181.68 in the same period last year[16]. - Net profit attributable to shareholders was -¥15,264,226.35, representing a decline of 134.55% from ¥44,180,250.92 year-on-year[16]. - Total assets decreased by 13.89% to ¥769,192,706.03 from ¥893,268,403.26 at the end of the previous year[17]. - Total liabilities decreased significantly by 54.56% to ¥153,144,903.58 from ¥337,010,583.74 year-on-year[17]. - The net cash flow from operating activities was ¥24,411,404.22, down 53.47% from ¥52,467,994.11 in the previous year[18]. - The company reported a significant increase in asset impairment losses, which rose by 433.78% year-over-year, primarily due to increased inventory write-downs[32]. - The company's main business revenue decreased by 9.31% to ¥852,927,296.71 compared to the previous period, while other business revenue dropped significantly by 90.73% to ¥1,518,013.15[34]. - The company reported a total comprehensive income of -¥8,242,346.51 for the first half of 2023, compared to ¥42,156,927.73 in the same period of 2022, indicating a decline of approximately 119.5%[82]. Research and Development - The company aims to enhance its market position by focusing on R&D and expanding its product offerings in precious metal catalytic materials[23]. - The company has established a postdoctoral workstation in collaboration with Central South University to advance new project R&D[24]. - The company has increased its investment in research and development to strengthen its competitive edge in technology and product quality[46]. - Research and development expenses decreased by 25.51% compared to the previous year, amounting to approximately ¥2.19 million[31]. - The company is investing in R&D for downstream applications in internal combustion engine exhaust purification, basic chemicals, and hydrogen energy, despite the inherent uncertainties in new technology development[49]. Market Position and Strategy - The company aims to enhance its competitive edge in the precious metals recycling industry, addressing the domestic demand for high-purity precious metals[2]. - The company has established a strategic partnership to promote the integrated development of the upstream and downstream industry chains[2]. - The company is committed to reducing reliance on foreign materials by promoting domestic production capabilities in key sectors[23]. - The company is focusing on the hydrogen energy industry, preparing key technologies for hydrogen production, storage, and transportation, aligning with global energy technology revolutions[25]. - The domestic platinum catalyst industry is in a growth phase, with the company gradually replacing foreign products in the automotive exhaust purification catalyst market[27]. - The implementation of the new National VI vehicle emission standards is expected to drive demand for platinum catalysts, as it requires improvements in catalyst composition and fuel injection methods[27]. Risk Management - The company does not face any delisting risks as confirmed in the risk assessment section[6]. - The company has not disclosed any significant risks or issues in the semi-annual report[5]. - The company has implemented measures to mitigate risks associated with high customer concentration and fluctuations in precious metal prices, which constitute over 99% of its operating costs[47]. - The company maintains a proactive approach to managing raw material procurement and inventory to mitigate the impact of precious metal price volatility[47]. Governance and Management - The company has established a multi-tier governance structure, including a shareholders' meeting, board of directors, supervisory board, and management team[99]. - The board of directors consists of 9 members, with 6 senior management personnel[64]. - The company appointed two new vice presidents on May 17, 2023, following the departure of the former financial officer and supervisor[58]. - The company has undergone a change in the employee representative supervisor due to the election of a new representative[67]. Environmental and Social Responsibility - The company emphasizes environmental protection in all production processes, adhering to national standards and conducting strict environmental assessments for ongoing projects[44]. - The company is committed to social responsibility, ensuring compliance with laws, timely tax payments, and employee rights protection[43]. Inventory and Accounts Receivable - Accounts receivable rose by 372.17% year-over-year, mainly due to delayed collection of payments[30]. - Inventory decreased by 76.31% compared to the previous year, attributed to a significant drop in precious metal raw material prices[30]. - The total accounts receivable amounted to 110,507,295.05, with a bad debt provision of 3,774,386.18, representing a provision ratio of 3.42%[192][193]. - The accounts receivable aged within one year totaled 103,947,761.70, representing 94.00% of the total accounts receivable[192]. Cash Flow and Financing Activities - Cash and cash equivalents increased by 46.48% compared to the previous year, primarily due to funds raised from the public offering after the company's listing on the Beijing Stock Exchange[30]. - Cash flow from operating activities decreased by 53.47% to ¥24,411,404.22, mainly due to a significant drop in contract liabilities and an increase in accounts receivable[38]. - Cash flow from financing activities surged by 268.31% to ¥93,170,861.88, as the company completed its IPO and received funds from public offerings[38]. - The company reported a significant daily related transaction for purchasing raw materials, with an expected amount of ¥930,000,000 and an actual amount of ¥132,709,965.98[51]. Financial Reporting and Compliance - The financial report has not been audited by an external accounting firm[4]. - The company’s financial statements are prepared based on the going concern assumption, with no significant doubts regarding its ability to continue operations for the next 12 months[102]. - The company’s financial reports comply with the requirements of the enterprise accounting standards, reflecting its financial position and operating results accurately[104]. - The company has not changed its accounting policies or estimates compared to the previous financial statements[96].

（一）会议召开情况 证券代码：830974 证券简称：凯大催化 公告编号：2024-061 杭州凯大催化金属材料股份有限公司 第四届董事会第八次会议决议公告 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 1.会议召开时间：2024 年 8 月 26 日 2.会议召开地点：全资子公司浙江凯大催化新材料有限公司会议室（浙江省 湖州市长兴县城南工业园区经五路 8 号） 3.会议召开方式：现场和通讯 4.发出董事会会议通知的时间和方式：2024 年 8 月 15 日以书面方式发出 5.会议主持人：董事长姚洪先生 6.会议列席人员：全体监事、高级管理人员 7.召开情况合法、合规、合章程性说明： 会议的召集、召开和表决程序符合有关法律、法规及《公司章程》的有关规 定。 （二）会议出席情况 会议应出席董事 9 人，出席和授权出席董事 9 人。 董事谭志伟、郑刚、唐向红、朱建林、史莉佳、彭兵因工作原因以通讯方式 参与表决。 二、议案审议情况 （一）审议通过《关于 2024 年半年度报告及摘要的 ...

www.zhcpa.cn ID 1 用于证明该审计报告是否由具有执业许可的会计师事务所出具 f会计师行业统一监管平台（http://acc.mof.gov.cn） 进行查验 您可使用手机"扫一扫"或进入"注册会 报告编码:浙24MRTMAFLO 景 目 页 次 一、关于杭州凯大催化金属材料股份有限公司 2022-2023 年度重要前期 差错更正的鉴证报告 1-2 关于杭州凯大催化金属材料股份有限公司 2022-2023 年度重要前期差错更正的鉴证报告 中国杭州市钱江新城新业路8号UDC时代大厦A座5-8层、12层、23层 Floors 5–8, 12 and 23, Block A, UDC Times Building, No. 8 Xinye Road, Qianjiang New City, Hangzhou Tel. 0571-88879999 Fax. 0571-88879000 凯大催化公司管理层的责任是提供真实、合法、完整的相关资料,按照《企业 会计准则第28号 -- 会计政策、会计估计变更和差错更正》和《公开发行证券的 公司信息披露编报规则第 19 号 -- 财务信息的更正及相关披露(2020 ...

证券代码：830974 证券简称：凯大催化 公告编号：2024-066 杭州凯大催化金属材料股份有限公司关于前期会计差错 更正及定期报告更正的公告 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、更正概述 杭州凯大催化金属材料股份有限公司（以下简称"公司"）在 2022 年和 2023 年开展了贵金属电子材料贸易业务并采用总额法确认收入，由于对该业务模式理 解存在偏差，本次更正将该业务收入确认调整为净额法；由于对贵金属催化剂销 售业务一份合同的收入确认时点认识存在偏差，本次更正将该合同的收入在 2022 年冲减，并在 2023 年确认。由于上述情况对 2022 年度报告以及 2023 年第 一季度报告、2023 年半年度报告、2023 年第三季度报告、2023 年度报告中营业 收入、净利润等数据产生了影响，公司对相关定期报告进行了更正。 二、表决和审议情况 1、公司于 2024 年 8 月 26 日召开第四届董事会审计委员会第二次会议审议 通过了《关于前期会计差错更正及定期报告更正的议案》； 表决结 ...

Recognition and Awards - The company was recognized as one of the "Specialized, Refined, Characteristic, and Innovative" small and medium-sized enterprises in Zhejiang Province for 2023, enhancing its core competitiveness and brand influence [2]. - On January 10, 2024, the company received the "High-tech Enterprise Certificate," reaffirming its technological innovation and R&D capabilities, which will positively impact its future development [2]. - The company has been recognized as a provincial-level high-tech enterprise research and development center, enhancing its innovation capabilities [29]. Financial Performance - Revenue for the current period was ¥548,320,349.81, a decrease of 35.83% compared to ¥854,445,309.86 in the same period last year [17]. - Net profit attributable to shareholders was ¥8,321,272.03, a significant increase of 154.51% from a loss of ¥15,264,226.35 in the previous year [17]. - The gross profit margin improved to 3.18%, up from 0.72% in the same period last year [17]. - The company achieved operating revenue of 548.32 million yuan and a net profit attributable to shareholders of 8.32 million yuan during the reporting period [29]. - The company reported a significant increase in accounts receivable, rising by 102.90% to CNY 61,877,126.63, compared to CNY 30,496,047.67 in the previous period [33]. - The company reported a net loss of 162,763.51 CNY, indicating challenges in certain operational areas [40]. Assets and Liabilities - Total assets decreased by 6.50% to ¥894,260,065.79 from ¥956,413,439.78 at the end of the previous year [18]. - Total liabilities decreased by 14.00% to ¥269,852,102.31 from ¥313,764,391.39 at the end of the previous year [18]. - The debt-to-asset ratio (consolidated) improved to 30.18% from 32.81% in the previous year [18]. - The company's total assets reached 894.26 million yuan, with net assets attributable to shareholders amounting to 610.08 million yuan at the end of the reporting period [29]. Research and Development - The company is focused on enhancing its R&D innovation capabilities to improve its core competitiveness and overall business development [2]. - The company has established a postdoctoral workstation in collaboration with Central South University to enhance its R&D capabilities [29]. - Research and development expenses increased by 91.12% year-on-year to ¥4,184,804.65, reflecting the company's commitment to enhancing R&D investment [35]. - The company is focusing on the development of key technologies in the hydrogen energy industry, including hydrogen production, storage, and transportation [30]. Market and Product Development - The company is actively replacing foreign products in the automotive exhaust purification market with its own high-quality products [29]. - The company is actively expanding into the hydrogen fuel cell catalyst market, with a target of 100,000 hydrogen fuel cell vehicles in China by 2025, creating substantial market demand [32]. - The demand for precious metal catalysts is expected to grow due to the implementation of the new National VI vehicle emission standards, which require higher precious metal content in catalysts [31]. - The automotive industry remains a key driver for the company, with significant demand for catalytic converters due to stringent emission regulations [31]. Shareholder and Governance - The actual controllers of the company are Yao Hong and Lin Guiyan, with associated parties including Hangzhou Renxu Investment Partnership and others [13]. - The company has a total of 163,800,000 shares outstanding, with 65.28% being unrestricted shares [59]. - The board of directors consists of 9 members, with 5 senior management personnel [65]. - The company has a total of 2,552 common shareholders as of the reporting period [59]. Cash Flow and Financing - Cash flow from operating activities decreased by 13.76% to ¥21,053,333.34, compared to ¥24,411,404.22 in the previous year [38]. - The company reported a total of 163,800,000 shares outstanding, with 65.28% being unrestricted shares [59]. - The company has provided guarantees totaling CNY 3,500,000 for a credit loan from China Construction Bank, effective from June 21, 2022, to June 20, 2027 [52]. - The company has a total of CNY 22,774,107.70 in guarantees with Citic Bank, valid from June 14, 2024, to September 14, 2024 [53]. Employee and Management - The company has a total of 78 employees at the end of the reporting period, down from 93 at the beginning, reflecting a reduction of 16.1% [69]. - Core employees decreased from 20 to 17, with 3 leaving during the reporting period [70]. - The company plans to enhance communication and management with core employees to align interests and improve competitiveness [71]. - The company has not implemented any stock incentive plans [69]. Accounting and Financial Policies - The company has not changed its accounting policies or estimates compared to the previous year's financial statements [98]. - The company uses RMB as its accounting currency and has established specific accounting policies for receivables, inventory, fixed assets, and revenue recognition [108][104]. - The company recognizes financial assets and liabilities upon entering into a financial instrument contract [115]. - The company assesses the recoverability of deferred tax assets, ensuring future taxable income is likely to offset deductible temporary differences [167].

一、会议召开和出席情况 证券代码：830974 证券简称：凯大催化 公告编号：2024-062 （一）会议召开情况 杭州凯大催化金属材料股份有限公司 第四届监事会第六次会议决议公告 本公司及监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。 5.会议主持人：监事会主席邬学军先生 1.会议召开时间：2024 年 8 月 26 日 6.召开情况合法、合规、合章程性说明： 2.会议召开地点：全资子公司浙江凯大催化新材料有限公司会议室（浙江省湖州 市长兴县城南工业园区经五路 8 号） 3.会议召开方式：现场和通讯 会议应出席监事 3 人，出席和授权出席监事 3 人。 4.发出监事会会议通知的时间和方式：2024 年 8 月 15 日以书面方式发出 会议的召集、召开和表决程序符合有关法律、法规及《公司章程》的有关规 定。 （二）会议出席情况 二、议案审议情况 （一）审议通过《关于 2024 年半年度报告及摘要的议案》 1.议案内容： 公司监事会对公司 2024 年半年度报告及摘要进行了审核，并发表审核意见 如下： （1）半年 ...

Financial Performance - The company's operating revenue for 2023 was ¥1,362,415,750.08, a decrease of 15.85% compared to ¥1,619,073,601.02 in 2022[7] - The net profit attributable to shareholders for 2023 was ¥11,612,490.86, down 81.07% from ¥61,343,931.80 in 2022[7] - The gross profit margin for 2023 was 2.23%, compared to 5.37% in 2022[7] - The company's basic earnings per share for 2023 was ¥0.07, down 82.50% from ¥0.40 in 2022[7] Assets and Liabilities - Total assets at the end of 2023 amounted to ¥956,413,439.78, reflecting a 7.07% increase from ¥893,268,403.26 at the end of 2022[8] - Total liabilities decreased by 6.90% to ¥313,764,391.39 in 2023 from ¥337,010,583.74 in 2022[8] - The company's total equity attributable to shareholders increased by 12.94% to ¥628,222,395.29 in 2023 from ¥556,257,819.52 in 2022[8] Cash Flow and Ratios - The net cash flow from operating activities for 2023 was ¥33,099,444.70, an increase of 129.42% compared to ¥14,427,235.81 in 2022[8] - The interest coverage ratio improved to 10.29 in 2023 from 22.05 in 2022[8] Corporate Communication - The company expressed apologies for the inconvenience caused by the corrections and committed to improving the quality of information disclosure[9]

Financial Performance - Operating revenue for the first quarter of 2024 was ¥284,309,844.38, down 47.82% from ¥544,909,412.08 in the same period of 2023[4] - Net profit attributable to shareholders increased to ¥9,931,547.83, a rise of 24.60% compared to ¥7,970,535.00 in the previous year[4] - Net profit after deducting non-recurring gains and losses was ¥7,101,219.63, a decrease of 10.55% from ¥7,938,934.49 year-on-year[4] - Basic earnings per share remained stable at ¥0.05, unchanged from the previous year[4] - The weighted average return on equity based on net profit attributable to shareholders was 1.31%, slightly down from 1.38%[4] Assets and Liabilities - Total assets as of March 31, 2024, amounted to ¥885,146,487.98, a decrease of 7.45% compared to ¥956,413,439.78 at the end of 2023[2] - Net assets attributable to shareholders reached ¥633,385,186.95, reflecting a slight increase of 0.82% from ¥628,222,395.29[4] Cash Flow - The net cash flow from operating activities was negative at -¥70,949,432.04, compared to a positive ¥21,546,869.84 in the same period last year, marking a decline of 429.28%[4] Corporate Communication - The company expressed apologies for any inconvenience caused by the corrections and committed to improving the quality of information disclosure[5]

Financial Performance - The company's operating revenue for 2022 was adjusted to ¥1,619,073,601.02, a decrease of 5.39% compared to 2021[9] - The net profit attributable to shareholders for 2022 was ¥61,343,931.80, reflecting a decline of 1.43% from the previous year[9] - The company's cash flow from operating activities for 2022 was ¥14,427,235.81, down 85.93% from 2021[12] - The gross profit margin for 2022 improved to 5.37% from 4.99% in 2021[9] - The weighted average return on equity based on net profit for 2022 was 11.29%, down from 12.19% in 2021[9] Assets and Liabilities - The total assets increased by 17.68% to ¥893,268,403.26 at the end of 2022 compared to the end of 2021[10] - The total liabilities rose by 52.12% to ¥337,010,583.74 at the end of 2022 compared to the end of 2021[10] - The company's debt-to-asset ratio (consolidated) increased to 37.73% at the end of 2022 from 29.18% at the end of 2021[10] Operational Efficiency - The inventory turnover rate decreased to 4.42 in 2022 from 7.63 in 2021[12] Information Disclosure - The company expressed its commitment to improving the quality of information disclosure following the adjustments made[14]

证券代码：830974 证券简称：凯大催化 公告编号：2024-065 杭州凯大催化金属材料股份有限公司 2024 年半年度募集资金存放与实际使用情况的专项报告 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。 一、募集资金基本情况 （一）实际募集资金金额和资金到账时间 2023 年 1 月 5 日，经中国证券监督管理委员会作出《关于同意杭州凯大催 化金属材料股份有限公司向不特定合格投资者公开发行股票注册的批复》（证监 许可〔2023〕34 号），同意杭州凯大催化金属材料股份有限公司（以下简称"公 司"）向不特定合格投资者公开发行股票的注册。 公司本次发行采用战略投资者定向配售和网上向开通北交所交易权限的合 格投资者定价发行相结合的方式进行。公司本次初始发行价格为 6.26 元/股。本 次公开发行股份数量为 1,000.00 万股，行使超额配售选择权发行 150.00 万股， 合计发行 1,150.00 万股。根据中汇会计师事务所（特殊普通合伙）出具对中汇 会验[2023]0524 号《验资报告》，确认截 ...