证券代码：830974 证券简称：凯大催化 公告编号：2024-043 杭州凯大催化金属材料股份有限公司 2023 年年度报告业绩说明会预告公告 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、 说明会类型 杭州凯大催化金属材料股份有限公司（以下简称"公司"）于 2024 年 4 月 25 日在北京证券交易所信息披露平台（www.bse.cn）披露了《2023 年年度报告》 （公告编号：2024-011）及《2023 年年度报告摘要》（公告编号：2024-012）， 为方便广大投资者更深入了解公司 2023 年年度经营业绩的具体情况，加强与投 资者的交流互动，公司拟召开 2023 年年度报告业绩说明会。 本次年度报告业绩说明会将采用网络方式召开，投资者可登陆全景网"投资 者关系互动平台"（http://ir.p5w.net）参与本次年度报告业绩说明会。 三、 参加人员 公司董事长：姚洪先生； 公司董事、总经理：林桂燕女士； 公司财务负责人：姚文轩先生； 公司董事会秘书：鱼海容先生； 国金证券保荐代表 ...

国金证券股份有限公司 一、回复 （一）结合你公司存货品类、数量、库龄、可变现净值等因素，说明 2023 年度各报告期补充计提存货跌价准备的原因及合理性，减值计提是否充分 2023 年度各报告期末，公司存货品类、数量、库龄情况列示如下： 关于杭州凯大催化金属材料股份有限公司 问询函回复的核查意见 北京证券交易所： 根据贵所《关于对杭州凯大催化金属材料股份有限公司的问询函》（问询函 【2024】第 012 号，以下简称"问询函"）要求，国金证券股份有限公司（以下 简称"国金证券"或"保荐机构"）作为杭州凯大催化金属材料股份有限公司（以 下简称"公司"或"凯大催化")向不特定对象公开发行股票并在北京证券交易 所上市的持续督导机构，对问询函中相关事项进行了专项核查，现将有关事项报 告如下： 问题 1 结合你公司存货品类、数量、库龄、可变现净值等因素，说明 2023 年度各 报告期补充计提存货跌价准备的原因及合理性，减值计提是否充分； | 单位：克、万元 | | --- | | 时间 | 存货 | 数量 | 账面余额 | 一年以内 | | 一年以上 | | 跌价准备 | 计提比例 | | --- | --- | --- ...

证券代码：830974 证券简称：凯大催化 公告编号：2024-040 杭州凯大催化金属材料股份有限公司 关于对北京证券交易所问询函回复的公告 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。 北京证券交易所上市公司管理部： 杭州凯大催化金属材料股份有限公司（以下简称"公司"或"凯大催化"）于 2024 年 4 月 25 日收到北京证券交易所上市公司管理部下发的《关于对杭州凯大催 化金属材料股份有限公司的问询函》（问询函【2024】第 012 号，以下简称"问询 函"），公司董事会高度重视，立即组织相关部门、人员就问询函中相关问题进行 了认真核查并落实。现对问询函所列问题回复如下： 问题 1 结合你公司存货品类、数量、库龄、可变现净值等因素，说明 2023 年度各报告 期补充计提存货跌价准备的原因及合理性，减值计提是否充分； 回复说明 （一）结合你公司存货品类、数量、库龄、可变现净值等因素，说明 2023 年度各报告期补充计提存货跌价准备的原因及合理性，减值计提是否充分 2023 年度各报告期末，公司存货 ...

证券代码：830974 证券简称：凯大催化 公告编号：2024-039 杭州凯大催化金属材料股份有限公司 1.结合你公司存货品类、数量、库龄、可变现净值等因素，说明 2023 年度各报 告期补充计提存货跌价准备的原因及合理性，减值计提是否充分； 1 关于收到北京证券交易所对公司的问询函公告 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。 杭州凯大催化金属材料股份有限公（以下简称"公司"）于 2024 年 4 月 25 日 收到北京证券交易所上市公司管理部下发的《关于对杭州凯大催化金属材料股份有 限公司的问询函》（问询函【2024】第 012 号）（以下简称"《问询函》"），现将 《问询函》内容公告如下： 杭州凯大催化金属材料股份有限公司（凯大催化）董事会、国金证券股份有限公司、 中汇会计师事务所（特殊普通合伙）： 2024 年 4 月 25 日，你公司披露《业绩快报修正公告》《业绩预告修正公告》， 对业绩快报、业绩预告中的财务数据进行修正。归属于上市公司股东的净利润由 1,513.47 万元调整为 49 ...

杭州凯大催化金属材料股份有限公司（凯大催化）董事会、国金证券 股份有限公司、中汇会计师事务所（特殊普通合伙）： 2024 年 4 月 25 日，你公司披露《业绩快报修正公告》《业绩预 告修正公告》，对业绩快报、业绩预告中的财务数据进行修正。归属 于上市公司股东的净利润由 1,513.47 万元调整为 496.44 万元，调减 比例为 67.2%；归属于上市公司股东的扣除非经常性损益的净利润由 1,123.9 万元调整为 130.63 万元，调减比例为 88.38%。你公司解释业 绩修正主要原因为原合并报表中期末存货减值计提不充分，基于谨慎 性原则，对合并报表中期末存货减值测试进行复核，依据测试的结果 增加计提存货跌价准备所致。 公司与年报同步披露的《前期会计差错更正公告》显示，公司 前期对贸易业务模式理解存在偏差，使得对公司贸易类收入确认方法 由"总额法"更正为"净额法"，同时调减营业收入和营业成本金额。 请你公司： 关于对杭州凯大催化金属材料股份有限公司 的问询函 问询函【2024】第 012 号 6.说明公司实际控制人、控股股东、董监高等主体在业绩快报、 业绩预告披露后至业绩快报、业绩预告修正公告披露期间 ...

杭州凯大催化金属材料股份有限公司 2023 年度审计报告 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 City Hangzho Floors 5-8, 12 and 23, Block A, UDC Times Building, No. 8 Xinye Road, Qianjiang Ne Tel. 0671-88879999 Fax. 0571-88879000 www.zhcpa.cn 您可使用手机"扫一扫"或进入"注册会计师行业统一监管平台（http://acc.mof.gov.cn） F74LB04NG26 有言 目 景 | 一、审计报告 | 页 次 1-6 | | --- | --- | | 二、财务报表 | 7-18 | | (一) 合并资产负债表 | 7-8 | | (二) 合并利润表 | 9 | | (三) 合并现金流量表 | 10 | | (四) 合并所有者权益变动表 | 11-12 | | (五) 母公司资产负债表 | 13-14 | | (六) 母公司利润表 | 15 | | (七) 母公司现金流量表 | 16 | | (八) 母公司所有者权益受动表 | 1 ...

Financial Performance - The corrected operating revenue for 2023 is CNY 1,160,082,696.92, a decrease of 41.48% compared to the previous year[4] - The net profit attributable to shareholders of the listed company is CNY 4,964,428.10, down 92.70% from CNY 67,991,994.56 in the previous year[4] - The net profit after deducting non-recurring gains and losses is CNY 1,306,282.20, a decline of 98.07% compared to CNY 67,801,802.00 from the previous year[4] - The basic earnings per share is CNY 0.03, a decrease of 93.33% from CNY 0.45 in the previous year[4] - The weighted average return on net assets (excluding non-recurring items) is 0.21%, down 88.52% from the previous year[5] Assets and Equity - The total assets at the end of the reporting period are CNY 956,413,439.78, reflecting a 27.82% increase compared to the beginning of the period[5] - The equity attributable to shareholders of the listed company is CNY 628,222,395.29, an increase of 11.60% from CNY 562,905,882.28 at the beginning of the period[5] Financial Data Discrepancies - The company revised its financial data due to insufficient inventory impairment provisions identified during the annual audit[6][7] - The company has issued a sincere apology to investors for the discrepancies in the financial data disclosed in the earnings announcement[10] - The company emphasizes the importance of accurate and timely information disclosure to prevent similar issues in the future[10]

Financial Performance - The revised net profit attributable to shareholders for 2023 is expected to be 4.9644 million yuan, a decrease of 92.70% compared to the previous year's 67.9920 million yuan[4] - The revision reflects a reduction of 10.1703 million yuan from the previous forecast, representing a decline of 67.20%[5] Reasons for Profit Revision - The primary reason for the profit revision is insufficient impairment provision for inventory due to changes in the external environment, leading to adjustments in the financial indicators[5] Risk Management and Compliance - The company has issued a risk warning regarding the financial data, which has been audited by an accounting firm[8] - The company has committed to improving management and compliance with legal regulations to enhance the quality of information disclosure in the future[7]

Financial Performance - Operating revenue for Q1 2024 was CNY 284,309,844.38, a decrease of 26.99% year-on-year[12] - Net profit attributable to shareholders increased by 806.56% to CNY 9,931,547.83 compared to the same period last year[12] - Cash flow from operating activities showed a significant decline of 429.28%, resulting in a net outflow of CNY 70,949,432.04[12] - Total operating revenue for Q1 2024 was ¥284,309,844.38, a decrease of 27% compared to ¥389,407,863.35 in Q1 2023[42] - Net profit for Q1 2024 reached ¥9,923,140.14, significantly up from ¥1,095,516.05 in Q1 2023, marking an increase of 806%[44] - Operating revenue for Q1 2024 was approximately $294.55 million, a decrease of 22.5% compared to $379.71 million in Q1 2023[47] - Net profit for Q1 2024 reached approximately $9.72 million, compared to a net profit of $95,676.07 in Q1 2023[48] - Total comprehensive income for Q1 2024 was approximately $9.72 million, compared to $95,676.07 in Q1 2023[48] Assets and Liabilities - Total assets decreased by 7.45% to CNY 885,146,487.98 compared to the end of last year[12] - Total current assets decreased from ¥686,799,800.16 as of December 31, 2023, to ¥613,142,754.49 as of March 31, 2024, representing a decline of approximately 10.7%[36] - Total liabilities decreased from ¥313,764,391.39 to ¥237,521,339.29, reflecting a decline of about 24.3%[38] - Current liabilities decreased from ¥305,082,313.03 to ¥228,886,118.27, a decrease of approximately 25%[37] - The total assets decreased to ¥902,424,470.60 in Q1 2024 from ¥956,006,725.10 in Q1 2023, reflecting a decline of approximately 5.6%[41] - Total liabilities decreased to ¥280,292,882.81 in Q1 2024 from ¥343,597,353.51 in Q1 2023, a reduction of about 18.5%[41] Shareholder Information - The number of ordinary shareholders was reported at 3,037 as of the end of the reporting period[18] - The largest shareholder, Yao Hong, holds 22,855,369 shares, representing 13.95% of the total shares[20] - The total number of shares held by the top ten shareholders is 60,769,830, accounting for 37.09% of the total shares[21] - The company has established relationships among major shareholders, with Yao Hong and Lin Guiyan being spouses and acting in concert with other shareholders[21] Research and Development - Research and development expenses increased by 44.99% to CNY 2,314,482.63, reflecting the company's commitment to innovation[14] - Research and development expenses rose to ¥2,314,482.63 in Q1 2024, up from ¥1,596,322.19 in Q1 2023, indicating a 45% increase[42] Cash Flow and Financing Activities - The net cash flow from operating activities for Q1 2024 was approximately -$70.95 million, a significant decline from $21.55 million in Q1 2023[49] - The net cash flow from financing activities was $465,053.47, a sharp decline from $90.31 million previously[53] - Cash inflow from financing activities totaled $12.50 million, significantly lower than $93.58 million in the prior period[53] - The company raised approximately $60 million in borrowings during Q1 2024, compared to $35 million in Q1 2023[51] Other Financial Metrics - The weighted average return on equity based on net profit attributable to shareholders was 1.31%, up from 0.19% in the previous year[12] - Basic and diluted earnings per share for Q1 2024 were both ¥0.05, compared to ¥0.01 in Q1 2023, reflecting a 400% increase[45] - The company's retained earnings increased from ¥128,300,782.63 to ¥133,841,048.51, an increase of about 4.3%[38] - The deferred income tax liabilities decreased from ¥4,171.15 in Q1 2023 to ¥445.23 in Q1 2024, a decline of approximately 89.3%[41] Government Support - The company received government subsidies amounting to CNY 4,588,367.43, contributing positively to its financial performance[15] Legal and Compliance - There are no reported lawsuits or arbitration matters during the reporting period[24] - The company has fulfilled all disclosed commitments without any overdue obligations[30] - The company has no reported cases of asset seizure, freezing, or pledging beyond the disclosed amounts[29]

Company Listing and Structure - The company was officially listed on the Beijing Stock Exchange on March 8, 2023, after submitting its IPO application on June 7, 2022[6]. - The registered capital of the company increased from 152.3 million RMB to 163.8 million RMB following a resolution passed on May 17, 2023[24]. - The company’s total share capital is 163.8 million shares, with no preferred shares issued[22]. - The company’s major shareholders include Yao Hong and Lin Guiyan, who are also the actual controllers[23]. - The company has engaged Zhonghui Certified Public Accountants for auditing, which issued a standard unqualified audit opinion for the financial report[12]. - The company has established a holding subsidiary, Kaida Resources, focusing on precious metal refining, processing, and recovery[44]. - The company established a new subsidiary, Jiangxi Kaida Metal Resources Co., Ltd., focusing on precious metal refining, processing, and recycling, which is expected to enhance overall competitiveness[85]. - The company appointed two new vice presidents on May 17, 2023, reflecting a strategic shift in management[148]. Financial Performance - The company's operating revenue for 2023 was approximately ¥1.16 billion, a decrease of 41.48% compared to ¥1.98 billion in 2022[29]. - The net profit attributable to shareholders was ¥4.96 million, down 92.70% from ¥67.99 million in the previous year[29]. - The total assets increased by 27.82% to ¥956.41 million from ¥748.26 million in 2022[30]. - The total liabilities rose by 69.28% to ¥313.76 million compared to ¥185.36 million in 2022[30]. - The weighted average return on equity (ROE) decreased to 0.81% from 12.44% in 2022[29]. - The company reported a net cash flow from operating activities of approximately ¥33.10 million, an increase of 129.42% from ¥14.43 million in 2022[30]. - The company revised its net profit forecast, with the final figure being ¥4.96 million, a reduction of 67.20% from the initial estimate[33]. - The earnings per share (EPS) was adjusted to ¥0.03, a decrease of 66.67% from the previous forecast[33]. - The company achieved operating revenue of 116,008.27 million yuan and a net profit attributable to shareholders of 496.44 million yuan during the reporting period[45]. - Total assets increased by 27.82% to 95,641.34 million yuan, while net assets grew by 14.17% to 64,264.90 million yuan compared to the end of the previous year[45]. - The company reported a significant increase in other income by 1,475.50% year-on-year, mainly due to increased VAT input credits[62]. - The company’s gross profit margin for the main business was -0.34%, a decrease of 5.47 percentage points compared to the previous year[68]. - The company’s main business revenue decreased by 41.23%, and other business revenue decreased by 69.90%, primarily due to the continuous decline in precious metal raw material prices during the reporting period[72]. - The company’s gross profit margin is influenced by customer structure, product mix, and fluctuations in precious metal prices, with potential risks if market competition intensifies[120]. Research and Development - The company’s R&D center was recognized as a provincial high-tech enterprise R&D center in 2023, affirming its innovation capabilities and focus on core technology development[8]. - The company plans to increase R&D investment to improve innovation capabilities and enhance its influence in relevant fields[8]. - Research and development expenses for 2023 amounted to 833.25 million yuan, reflecting a year-on-year increase of 44.37%[45]. - The company holds 8 patents, doubling the number from the previous period, indicating a strong focus on innovation[92]. - The company is developing a new generation of palladium-rhodium catalysts that meet stricter environmental standards, which is expected to enhance market competitiveness[94]. - The company is actively investing in research and development for platinum-based catalysts in the hydrogen energy sector, with plans to gradually increase supply as the market matures[114]. - The company is exploring new directions in innovation through the development of advanced precious metal catalysts and materials, aiming for industrialization in the hydrogen energy sector[94][95]. - The company is collaborating with Central South University to establish a colloidal chemistry laboratory to enhance the research on "platinum/alumina" catalyst products, aiming to improve market competitiveness[113]. Market and Product Development - The company focuses on the production of automotive exhaust precious metal precursors, including rhodium, palladium, and platinum compounds[22]. - The company aims to strengthen strategic cooperation with upstream industries to enhance its competitive edge in the precious metal resource recycling industry[7]. - The company is actively developing new users in the automotive exhaust purification sector and plans to gradually replace foreign products[46]. - The company is focusing on the hydrogen energy sector, with its platinum-based catalyst product now capable of batch production and small-scale supply to hydrogen fuel cell manufacturers[49]. - The company is actively expanding into the hydrogen fuel cell catalyst materials sector, with a target of 100,000 hydrogen fuel cell vehicles in China by 2025, creating substantial market demand[56]. - The company is focusing on the development of low-acidity and crystallization water control technologies to stabilize catalyst performance[96]. - The company is expanding its product line with new types of catalysts and materials, aiming for domestic alternatives[97]. - The company is enhancing its product competitiveness by improving the "palladium (platinum)/alumina" catalyst, which has shown stable performance in trials with downstream customers[113]. Operational Efficiency and Management - The company has established a stable production line for recycling rhodium catalysts through its subsidiary, which has been operational since July 2017[53]. - The company is implementing a VAT reduction policy for advanced manufacturing enterprises, which will positively impact its tax liabilities[87]. - The company adopted a production model based on "sales-driven production and order-based procurement" to mitigate inventory risks associated with fluctuating precious metal prices[64]. - The company is committed to ensuring adequate inventory impairment provisions, which significantly impact financial reporting[101]. - The company is focused on enhancing customer loyalty through improved product solutions and services, which is critical for maintaining its competitive edge[120]. - The company is committed to continuous innovation in its main products, particularly in precious metal catalytic materials, to improve performance indicators[115]. - The company is aware of the potential risks from international trade policies and geopolitical factors affecting the supply of precious metals, which are critical for high-tech development[119]. Environmental and Regulatory Compliance - The company is committed to ensuring compliance with regulations as a public company[116]. - The company is aligned with national policies promoting the development of high-end new materials and hydrogen fuel cell technologies[191]. - The company is addressing key challenges in the hydrogen fuel cell market, particularly in catalyst materials, which are crucial for cost and durability[192]. - The company is committed to meeting the National VI standards for automotive exhaust catalysts, which presents significant market challenges[192]. - The company is actively involved in the transition to stricter emission standards for internal combustion engines, with the latest standards (China VI b) set to be implemented by July 2023[197]. - The company is focusing on the development of new materials and technologies to support green and low-carbon development in the manufacturing sector[196]. - The company is working towards achieving benchmark capacity levels in key industries such as refining, ethylene, and synthetic ammonia by 2025[199]. Shareholder and Governance Structure - The actual controllers of the company hold a combined 30.8736% of the shares, and any changes in this control could impact management stability[121]. - The company has maintained its major shareholder structure without changes during the reporting period, ensuring stability in governance[157]. - The company has a total of 9 board members and 3 supervisors, with 5 senior management personnel[170]. - The company has no related party relationships among the board members, supervisors, and senior management, except for the chairman and the general manager who are spouses[171]. - The company has a strong focus on R&D in precious metal catalysts, with products developed for various industries including environmental science and hydrogen energy[155]. Risk Management and Financial Stability - The company is committed to improving its internal control management to enhance risk prevention capabilities[116]. - The company has established a comprehensive inventory management system and primarily adopts a "sales-based production" model, but faces risks of inventory devaluation if it fails to accurately gauge market conditions[120]. - The company has strengthened its procurement capabilities and supplier relationships, enhancing its bargaining power and expanding its supplier selection range[119]. - The company has no significant related party transactions that are not routine[134]. - The company has no significant external debt guarantees exceeding 50% of net assets[128].