西南证券股份有限公司 关于昆明理工恒达科技股份有限公司 预计 2024 年日常性关联交易的核查意见 西南证券股份有限公司（以下简称"西南证券"、"保荐机构"）作为昆明理 工恒达科技股份有限公司（以下简称"昆工科技"、"公司"）的保荐机构，根据 《证券发行上市保荐业务管理办法》《北京证券交易所股票上市规则（试行）》 等有关规定，对昆工科技预计 2024 年日常性关联交易出具核查意见如下： 一、日常性关联交易预计情况 （一）预计情况 单位：元 | | | 预计 2024 | 2023 年与 关联方实 | 预计金额与上年实际 | | --- | --- | --- | --- | --- | | 关联交易类别 | 主要交易内容 | 年发生金额 | 际发生金 | 发生金额差异较大的 | | | | | 额 | 原因 | | 购买原材料、燃料 | 向 关 联 方 购 买 | | | 根据公司经营计划及 | | 和动力、接受劳务 | 专 利 ， 接 受 关 | 2,200,000.00 | 566,837.64 | 发展需要作较为充分 | | | 联方服务 | | | 的预计 | | | 向 关 联 方 销 售 | | ...

昆明理工恒达科技股份有限公司 2023 年度 审计报告 | 索引 | | 页码 | | --- | --- | --- | | 审计报告 | | 1-5 | | 公司财务报表 | | | | — | 合并资产负债表 | 1-2 | | — | 母公司资产负债表 | 3-4 | | — | 合并利润表 | 5 | | — | 母公司利润表 | 6 | | — | 合并现金流量表 | 7 | | — | 母公司现金流量表 | 8 | | — | 合并股东权益变动表 | 9-10 | | — | 母公司股东权益变动表 | 11-12 | | — | 财务报表附注 | 13-100 | 信 永 中 和 会 计师 事 务 所 | 北 京 市 东 城 区 朝 阳 门 北 大 街 | 联系电话: +86 (010) 6554 2288 +86 (010) 6554 2288 telenhone: 8 号富华大厦 A 座 9 层 9/F. Block A. Fu Hua Mansio No.8. Chaovangmen Beidaiie Donachena District, Beijing 审计报告 XYZH/2024KM ...

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。 根据《中华人民共和国公司法》《中华人民共和国证券法》《国 有企业、上市公司选聘会计师事务所管理办法》《公司章程》《审 计委员会议事规则》等规定和要求，昆明理工恒达科技股份有限公 司（以下简称"公司"）董事会审计委员会对公司 2023 年度审计机 构信永中和会计师事务所（特殊普通合伙）（以下简称"信永中和 会计师事务所"）履行了监督职责，现将董事会审计委员会对会计 师事务所履行监督职责情况汇报如下： 一、2023 年度审计机构的基本情况 （一）会计师事务所基本情况 信永中和会计师事务所成立于 2012 年 3 月 2 日，注册地址为北 京市东城区朝阳门北大街 8 号富华大厦 A 座 8 层，首席合伙人为谭 小青先生。 截至 2023 年 12 月 31 日，信永中和会计师事务所合伙人（股东） 245 人，注册会计师 1656 人。签署过证券服务业务审计报告的注册 会计师人数超过 660 人。信永中和会计师事务所 2022 年度业务收入 为 39.35 亿元， ...

证券代码：831152 证券简称：昆工科技 公告编号：2024-046 昆明理工恒达科技股份有限公司 会计师事务所履职情况评估报告 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。 公司聘请信永中和会计师事务所（特殊普通合伙）（以下简称 "信永中和会计师事务所"）作为公司 2023 年年度审计机构。根据 财政部及证监会颁布的《国有企业、上市公司选聘会计师事务所管 理办法》《关于上市做好选聘会计师事务所工作的提醒》等法律法 规的要求，公司对信永中和会计师事务所在近一年审计中的履职情 况进行了评估，具体情况如下： 一、2023 年度审计机构的基本情况 （一）会计师事务所基本情况 信永中和会计师事务所成立于 2012 年 3 月 2 日，注册地址为北 京市东城区朝阳门北大街 8 号富华大厦 A 座 8 层，首席合伙人为谭 小青先生。 截至 2023 年 12 月 31 日，信永中和会计师事务所合伙人（股东） 245 人，注册会计师 1656 人。签署过证券服务业务审计报告的注册 会计师人数超过 660 人。信永 ...

证券代码：831152 证券简称：昆工科技 公告编号：2024-054 昆明理工恒达科技股份有限公司前期会计差错更正公告 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 公司基于自提货物货权是否转移、部分业务的收入"总额法"和"净额法" 确认依据的完整性，经过公司内部谨慎研究，同时调整营业收入及营业成本，此 次调整涉及 2023 年第三季度财务报表的更正。公司根据财政部《企业会计准则 第 28 号——会计政策、会计估计变更和差错更正》和中国证券监督管理委员会 《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》的相关规定，经审慎审查，公司对前期财务报表差错予以更正。 二、表决和审议情况 1、公司于 2024 年 4 月 26 日召开第四届董事会第十八次会议审议通过了《前 期会计差错更正的议案》： 表决结果：同意 9 票，反对 0 票，弃权 0 票。 2、公司于 2024 年 4 月 26 日召开第四届监事会第十七次会议审议通过了《前 期会计差错更正的议案》： 表 ...

Financial Performance - Operating revenue for Q1 2024 was CNY 110,128,162.49, representing a decrease of 20.16% year-over-year [11]. - Net profit attributable to shareholders for Q1 2024 was a loss of CNY 7,878.83, a decline of 100.07% compared to a profit of CNY 11,205,873.56 in Q1 2023 [11]. - The company reported a significant increase in tax and additional fees, which rose by 111.59% to CNY 1,216,206.17 in Q1 2024 [13]. - The weighted average return on net assets based on net profit attributable to shareholders was 0.00% for Q1 2024, down from 2.43% in the same period last year [11]. - Total revenue for Q1 2024 was CNY 110,128,162.49, a decrease of 20.3% compared to CNY 137,928,783.45 in Q1 2023 [59]. - Net profit for Q1 2024 was ¥2,521,980.20, compared to ¥11,765,802.72 in Q1 2023, indicating a significant decline [64]. - The total profit for Q1 2024 was ¥2,434,655.44, a decrease of 80.8% compared to ¥12,711,449.75 in Q1 2023 [63]. Cash Flow - The company's cash flow from operating activities decreased by 42.71%, totaling CNY 20,711,951.65 in Q1 2024 [11]. - The net cash flow from operating activities was 20,711,951.65, down from 36,153,486.83, indicating a decrease of about 42.6% year-over-year [67]. - Operating cash flow for Q1 2024 was 133,174,690.63, a decrease from 159,524,061.17 in Q1 2023, reflecting a decline of approximately 16.5% [67]. - Cash inflow from financing activities totaled 83,680,000.00, a substantial increase from 19,100,000.00 in Q1 2023, marking an increase of approximately 338.3% [67]. - Net cash flow from financing activities improved to 60,061,249.54, compared to -42,716,706.26 in the same period last year [68]. - The ending cash and cash equivalents balance for Q1 2024 was 22,008,024.63, down from 89,414,250.77 in Q1 2023, reflecting a decrease of approximately 75.5% [68]. Assets and Liabilities - Total assets as of March 31, 2024, reached CNY 1,293,583,532.11, an increase of 12.65% compared to the end of 2023 [11]. - Current liabilities totaled CNY 489,491,538.45 in Q1 2024, compared to CNY 403,643,129.46 in Q4 2023, marking a rise of 21.2% [52]. - Long-term borrowings increased to CNY 256,300,000.00 in Q1 2024 from CNY 214,880,000.00 in Q4 2023, an increase of 19.3% [52]. - Total liabilities amounted to CNY 802,858,126.95 in Q1 2024, up from CNY 677,762,431.63 in Q4 2023, reflecting a growth of 18.5% [53]. - Shareholders' equity totaled CNY 490,725,405.16 in Q1 2024, compared to CNY 470,523,434.12 in Q4 2023, an increase of 4.5% [53]. Investments and Development - The construction in progress increased by 75.27% to CNY 195,475,822.14, primarily due to investments in new production lines [13]. - The company has capitalized development expenses of CNY 3,141,573.69 for the R&D of high-performance lead-carbon battery materials, marking a 100% increase [13]. - Research and development expenses decreased to 2,019,435.15 yuan, a reduction of 62.01% from 5,316,149.8 yuan in the previous year [14]. - Financial expenses surged to 4,124,570.24 yuan, marking a significant increase of 321.72% from 978,032.25 yuan year-over-year, primarily due to increased financing [14]. Shareholder Information - The total number of ordinary shareholders was 3,488, with total share capital remaining at 108,591,700 shares [21]. - The largest shareholder, Guo Zhongcheng, increased his holdings from 32,798,300 to 34,673,564 shares, representing a 31.93% ownership stake [22]. - Kunming University of Science and Technology holds 6,110,000 shares, accounting for 5.63% of total shares [22]. - The total number of shares held by the top ten shareholders increased from 58,831,567 to 60,709,552, representing 55.92% of total shares [23]. Guarantees and Legal Matters - The company is involved in a labor arbitration case with a claim amount of 48,656.25 yuan, which is 0.01% of the net assets at the end of the reporting period [30]. - The company has provided guarantees amounting to 10,000,000 yuan, with the full amount still outstanding [32]. - The total amount of external guarantees provided by the company and its subsidiaries is 314,900,000.00 CNY [36]. - The company has not experienced any repayment or violation of guarantees during the reporting period [37]. - The company has provided guarantees exceeding 50% of its net assets amounting to 69,537,297.42 CNY [36].

证券代码：831152 证券简称：昆工科技 公告编号：2024-050 昆明理工恒达科技股份有限公司 2024 年度董事、监事、高级管理人员薪酬方案的公告 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。 昆明理工恒达科技股份有限公司（以下简称"公司"）根据《公 司章程》等相关制度，结合公司经营发展实际情况并参考行业、地区 薪酬水平，制定了 2024 年度董事、监事、高级管理人员薪酬方案。 一、本方案适用对象 在公司任职的全体董事、监事、高级管理人员。 二、本方案使用期限 2024 年 1 月 1 日至 2024 年 12 月 31 日。 三、薪酬标准 （一）董事薪酬方案 1、公司非独立董事在公司担任管理职务或岗位者，按照其在公 司所担任的管理职务或岗位以及年度经营业绩和个人绩效情况进行 综合考核领取相应报酬，不再另行就董事职务领取薪酬。 公司非独立董事不在公司担任管理职务或岗位者，领取董事津贴， 董事津贴按 1 万元/年，按月发放。 2、公司独立董事津贴为 6 万元/年（含税）。 （二）监事薪酬方案 公 ...

证券代码：831152 证券简称：昆工科技 公告编号：2024-044 昆明理工恒达科技股份有限公司 内部控制自我评价报告 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。 根据《企业内部控制基本规范》及其配套指引的规定和其他内部 控制监管要求（以下简称企业内部控制规范体系），结合昆明理工恒 达科技股份有限公司（以下简称公司）《内控手册》，在内部控制日常 监督和专项监督的基础上，我们对公司 2023 年 12 月 31 日（内部控 制评价报告基准日）的内部控制有效性进行了评价。 一、重要声明 按照企业内部控制规范体系的规定，建立健全和有效实施内部控 制，评价其有效性并如实披露内部控制评价报告是公司董事会的责任。 公司监事会对董事会建立和实施内部控制进行监督。经理层负责组织 领导企业内部控制的日常运行。公司董事会、监事会及董事、监事、 高级管理人员保证本报告内容不存在任何虚假记载、误导性陈述或重 大遗漏，并对报告内容的真实性、准确性和完整性承担个别及连带法 律责任。 公司内部控制的目标是合理保证经营管理合法 ...

关于昆明理工恒达科技股份有限公司 2023 年度营业收入扣除情况的 联系申话: 和会计师事务所 北京市东城区朝阳门北大街 8 号官华大厦 A 座 9 层 关于昆明理工恒达科技股份有限公司 2023 年度营业收入扣除情况的专项说明 XYZH/2024KMAA1F0053 昆明理工恒达科技股份有限公司 昆明理工恒达科技股份有限公司全体股东: 我们按照中国注册会计师审计准则审计了昆明理工恒达科技股份有限公司(以下简 称昆工科技公司）2023年度财务报表,包括2023年12月31日的合并及母公司资产负债表、 2023年度的合并及母公司利润表、合并及母公司现金流量表、合并及母公司股东权益变 动表,以及相关财务报表附注,并于2024年4月26日出具了XYZH/ 2024KMAA1B0129号无保 留意见的审计报告。 根据《北京证券交易所股票上市规则(试行)》(以下简称营业收入扣除)相关规 定,昆工科技公司编制了后附的《昆明理工恒达科技股份有限公司 2023 年度营业收入 扣除情况表》(以下简称营业收入扣除情况表)。 专项说明 | 索引 | 页码 | | --- | --- | | 专项说明 | 1-2 | | 2023 ...

Financial Performance - Operating revenue for the first nine months of 2023 was CNY 398.48 million, a slight increase of 1.25% from CNY 393.58 million in the same period of 2022[6] - Net profit attributable to shareholders for the first nine months of 2023 was CNY 12.24 million, a significant decrease of 58.55% compared to CNY 29.54 million in the previous year[6] - The basic earnings per share for the first nine months of 2023 was CNY 0.11, down 68.68% from CNY 0.36 in the same period of 2022[6] - In Q3 2023, operating revenue was CNY 143.35 million, a substantial increase of 35.31% compared to CNY 105.94 million in Q3 2022[6] - The net profit attributable to shareholders in Q3 2023 was CNY 1.97 million, a decrease of 69.75% from CNY 6.52 million in Q3 2022[6] - Revenue for the first nine months of 2023 was ¥365.98 million, a decrease of 7.01% compared to ¥393.58 million in the same period last year[11] - Net profit attributable to shareholders dropped by 62.46% to ¥11.09 million from ¥29.54 million year-on-year[11] - Basic earnings per share decreased by 72.22% to ¥0.10 from ¥0.36 year-on-year[11] - The total profit for the first nine months of 2023 was CNY 13,408,626.12, a decrease of 59.5% from CNY 33,151,423.12 in 2022[24] - The company's total comprehensive income for the first nine months of 2023 was CNY 12,149,942.21, down from CNY 30,522,397.94 in the previous year[24] Assets and Liabilities - Total assets as of September 30, 2023, reached CNY 881.12 million, an increase of 21.09% compared to CNY 727.68 million at the end of 2022[6] - The company reported a significant increase in contract assets, reaching CNY 30.92 million, marking a 100% increase compared to CNY 0.00 in the previous year[8] - Total assets increased to ¥878.83 million, up 20.77% from ¥727.68 million year-on-year[11] - The total liabilities to assets ratio for the consolidated entity was 47.38%, up from 37.52% year-on-year[11] - Total liabilities increased to CNY 370,658,638.62 from CNY 253,473,478.09, marking a rise of 46.25%[20] - The company's total assets as of September 30, 2023, included accounts receivable of CNY 138,026,943.04, down from CNY 164,551,122.64 at the end of 2022[29] - Total liabilities increased to CNY 416,373,726.76 from CNY 273,060,508.42, reflecting a growth of around 52.5%[31] Cash Flow - The net cash flow from operating activities improved to CNY 2.99 million, a turnaround from a negative cash flow of CNY 74.03 million in the same period last year, representing a 104.04% increase[6] - Cash and cash equivalents decreased significantly to CNY 24,054,721.31 from CNY 111,579,076.77, a decline of 78.5%[18] - The company's cash and cash equivalents decreased significantly to CNY 47,058,348.09 as of September 30, 2023, from CNY 178,635,598.43 at the end of 2022[29] Research and Development - Research and development expenses increased significantly to CNY 18,508,241.23, representing a 64.67% rise from CNY 11,265,723.05 in the previous year[22] - Research and development expenses increased to CNY 18,183,772.86 in 2023, up 52.9% from CNY 11,908,551.03 in 2022[25] - The company plans to continue focusing on research and development to drive future growth despite the current decline in profits[39] Tax and Expenses - The company experienced a 65.16% reduction in income tax expenses, amounting to CNY 1.26 million, down from CNY 3.61 million in the same period last year[8] - Income tax expenses decreased by 70.70% to ¥1.06 million from ¥3.61 million year-on-year, mainly due to increased R&D deductions[13] - The company's financial expenses rose to CNY 5,199,287.57 in 2023, compared to CNY 3,969,088.40 in 2022[26] - The company reported a significant increase in financial expenses, with interest expenses rising to approximately ¥5.79 million in 2023 from ¥4.32 million in 2022, an increase of 33.9%[35]