证券代码 : 830974 杭州凯大催化金属材料股份有限公司 2023 年第三季度报告 1 凯大催化 第一节 重要提示 公司董事、监事、高级管理人员保证本报告所载资料不存在虚假记载、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责任。 公司负责人姚洪、主管会计工作负责人姚文轩及会计机构负责人（会计主管人员）沈俊嫣保证季度 报告中财务报告的真实、准确、完整。 本季度报告未经会计师事务所审计。 本季度报告涉及未来计划等前瞻性陈述，不构成公司对投资者的实质承诺，投资者及相关人士均应 对此保持足够的风险认识，并且应当理解计划、预测与承诺之间的差异。 | --- | --- | --- | |-------------------------------------------------------------------------------------------------------|-------|-------| | 事项 是或否 \n是否存在公司董事、监事、高级管理人员对季度报告内容存在异议或无法保证其真实、 准确、完整 | □是 | \n√否 | | 是否存在未出席董事会 ...

（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 ...

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].

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 ...

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]

国浩律师（杭州）事务所 关于 杭州凯大催化金属材料股份有限公司 2024 年第一次临时股东大会之 法律意见书 地址：杭州市上城区老复兴路白塔公园 B 区 2 号、15 号国浩律师楼 邮编：310008 Grandall Building, No.2＆No.15, Block B, Baita Park, Old Fuxing Road, Hangzhou, Zhejiang 310008, China 电话/Tel: (+86)(571) 8577 5888 传真/Fax: (+86)(571) 8577 5643 电子邮箱/Mail：grandallhz@grandall.com.cn 网址/Website：http://www.grandall.com.cn 关 于 杭州凯大催化金属材料股份有限公司 2024 年第一次临时股东大会之 法律意见书 致：杭州凯大催化金属材料股份有限公司 国浩律师（杭州）事务所（以下简称"本所"）接受杭州凯大催化金属材料 股份有限公司（以下简称"公司"）的委托，指派律师出席公司 2024 年第一次临 时股东大会（以下简称"本次股东大会"）对本次股东大会进行见证，并依据《中 华人 ...