华创证券有限责任公司 关于深圳市美之高科技股份有限公司 部分募投项目延期的核查意见 华创证券有限责任公司（以下简称"华创证券"或"保荐机构"）作为深圳 市美之高科技股份有限公司（以下简称"美之高"或"公司"）公开发行并在精 选层挂牌的保荐机构，对美之高履行持续督导义务，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）》《北京证券交易所上市 公司持续监管指引第 9 号——募集资金管理》等有关规定，对公司部分募投项目 延期事项进行核查，具体核查情况如下： 一、募集资金基本情况 经中国证券监督管理委员会《关于核准深圳市美之高科技股份有限公司向不 特定合格投资者公开发行股票的批复》（证监许可[2021]1781 号）核准，公司以 公开发行方式向不特定合格投资者发行人民币普通股股票 13,913,044 股，发行价 格人民币 8.70 元/股，募集资金总额人民币 121,043,482.80 元，扣除与发行有关 的费用人民币 10,567,429.04 元（不含增值税），实际可使用募集资金人民币 110,476,053.76 元。 上述募集资金于 2021 年 6 月 22 日到位，业经立信会 ...

深圳市美之高科技股份有限公司 审计报告及财务报表 二〇二四年度 信会师报字[2025]第 ZI10334 号 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（hmt//sec mof env en /acc.mof.gov.cn） 进 于5 4 深圳市美之高科技股份有限公司 审计报告及财务报表 (2024 年 01 月 01 日至 2024 年 12 月 31 日止) | | 目录 | 页次 | | --- | --- | --- | | | 审计报告 | 1-6 | | | 财务报表 | | | | 合并资产负债表和母公司资产负债表 | 1-4 | | | 合并利润表和母公司利润表 | 5-6 | | | 合并现金流量表和母公司现金流量表 | 7-8 | | | 合并所有者权益变动表和母公司所有者权益变动表 | 9-12 | | | 财务报表附注 | 1-78 | | 11 | 事务所及注册会计师执业资质证明 | | 立信会计师事务所(特殊普通合伙) HINA SHU LUN PAN CERTIFIED PUBLIC ACCOUNTAN' 审计报告 信会师报字[2025]第 ZI10334 号 深 ...

Financial Performance - Operating revenue for Q1 2025 was CNY 115,130,652.36, a decrease of 13.94% year-on-year[9] - Net profit attributable to shareholders dropped by 98.48% to CNY 144,981.44, significantly impacted by reduced sales revenue[9] - Total operating revenue for Q1 2025 was ¥5,649,580.06, a decrease of 17.1% compared to ¥6,811,160.67 in Q1 2024[42] - Net profit for Q1 2025 was ¥785,259.70, down 59.1% from ¥1,924,805.99 in Q1 2024[42] - Operating profit for Q1 2025 was ¥1,197,654.78, a decline of 55.5% from ¥2,686,972.51 in Q1 2024[42] - Gross profit margin for Q1 2025 was approximately -1.08%, compared to a positive margin in Q1 2024, reflecting a challenging cost environment[39] - The company reported a total comprehensive income of ¥785,259.70 for Q1 2025, down from ¥1,924,805.99 in Q1 2024[43] Cash Flow - Cash flow from operating activities increased by 56.21% to CNY 9,996,925.19, mainly due to improved cash collection from customers[12] - The company reported a net cash flow from operating activities of ¥9,996,925.19 for Q1 2025, compared to ¥6,399,785.51 in Q1 2024, representing an increase of 56.5%[44] - The net cash flow from investment activities was 10,794,323.57 in the current period, compared to -324,222.07 in the previous period, indicating a significant improvement[45] - Cash inflow from financing activities totaled 20,000,000.00, down from 32,000,000.00 in the previous period, reflecting a decrease of approximately 37.5%[45] - The ending balance of cash and cash equivalents was 196,047,323.40, down from 253,946,005.42, representing a decrease of approximately 22.7%[45] - Operating cash flow generated a net amount of 178,160.95, a recovery from a negative cash flow of -730,920.63 in the previous period[47] Assets and Liabilities - Total assets decreased by 2.19% to CNY 452,896,979.34 compared to the end of the previous year[9] - The company reported a total asset value of 452,896,979.34 yuan as of March 31, 2025, compared to 463,031,366.20 yuan on December 31, 2024, indicating a decrease of approximately 2.45%[32] - The company's total liabilities amounted to 121,382,210.86 yuan as of March 31, 2025, down from 131,661,579.16 yuan at the end of 2024, reflecting a reduction of about 7.5%[33] - The company’s total equity was reported at 331,514,768.48 yuan as of March 31, 2025, slightly up from 331,369,787.04 yuan at the end of 2024[33] - The company has pledged assets totaling 15,316,422.26 yuan, which constitutes 3.38% of total assets, including cash deposits and fixed assets[28] Shareholder Information - The total number of unrestricted shares at the end of the period is 43,997,295, representing 63.20% of total shares[16] - The total number of restricted shares is 25,615,749, accounting for 36.80% of total shares[17] - The largest shareholder, Huang Huachao, holds 21,500,000 shares, which is 30.89% of total shares[18] - The second-largest shareholder, Cai Xiuying, owns 10,154,331 shares, representing 14.59% of total shares[18] - The total number of shareholders holding more than 5% of shares is 10, with a combined ownership of 54,590,054 shares, or 78.43%[19] - The company has no pledges or judicial freezes on shares held by shareholders with more than 5% ownership[20] Expenses - Sales expenses surged by 205.32% to CNY 18,146,401.35, driven by new business expansion and increased marketing costs[11] - Research and development expenses for Q1 2025 were CNY 3,074,674.30, compared to CNY 3,617,811.49 in Q1 2024, indicating a decrease of about 15%[39] - The company's operating expenses for Q1 2025 were ¥4,149,531.80, slightly reduced from ¥4,216,582.01 in Q1 2024[42] Borrowings - Long-term borrowings increased by 302.03% to CNY 23,780,000.00, primarily due to new bank loans[11] - The company’s short-term borrowings were reported at 18,021,809.45 yuan as of March 31, 2025, slightly down from 18,515,634.86 yuan at the end of 2024[32] Other Information - The company has received guarantees from its controlling shareholder, Huang Huachao, amounting to $20 million and $10 million for financing[24] - There are no significant legal disputes or external guarantees reported during the period[22] - The company has no overdue commitments and all commitments are being fulfilled as per the disclosed terms[26] - The company incurred a credit impairment loss of ¥-29.49 in Q1 2025, compared to ¥-1,034.46 in Q1 2024[42] - The fair value change income for Q1 2025 was ¥75,000.00, consistent with Q1 2024[42] - The impact of exchange rate changes on cash and cash equivalents was a positive 725,023.30, contributing to the overall cash position[45]

Financial Performance - The company's operating revenue for 2024 reached ¥542.25 million, representing a year-over-year increase of 27.46% compared to ¥425.42 million in 2023[28]. - The gross profit margin improved to 24.24% in 2024 from 23.98% in 2023[28]. - Net profit attributable to shareholders decreased by 7.14% to ¥19.18 million in 2024 from ¥20.65 million in 2023[28]. - The total assets increased by 3.68% to ¥463.03 million at the end of 2024, compared to ¥446.59 million at the end of 2023[30]. - Total liabilities rose by 15.40% to ¥131.66 million at the end of 2024, up from ¥114.09 million at the end of 2023[30]. - The company's cash flow from operating activities turned negative at -¥34.69 million in 2024, a decline of 210.12% from ¥31.50 million in 2023[30]. - The interest coverage ratio improved to 11.66 in 2024 from 6.66 in 2023[30]. - The company reported a basic earnings per share of ¥0.28 in 2024, down 6.67% from ¥0.30 in 2023[28]. - Non-recurring gains and losses totaled ¥3.04 million in 2024, compared to ¥2.31 million in 2023[35]. Market Expansion and Product Development - Meizhigao showcased its new "DIY light customization" concept at the Shenzhen International Furniture Fair in March 2024, indicating a focus on innovative product offerings[9]. - The company is expanding its market presence with a complete storage solution for commercial spaces, presented at the DMP Greater Bay Area Industrial Expo in November 2024[9]. - The company is focusing on the development of a new series of metal clothing racks, which is expected to enhance its product line and market impact in the C-end customer segment[91]. - The lightweight quick-install shelving project has completed its first phase and is identified as a key product line for the next five years, aiming to improve installation convenience and reduce costs compared to traditional shelving systems[91]. - The company has successfully launched a series of green and antibacterial storage products, aligning with global environmental trends and enhancing customer engagement[92]. - The company has developed a unique flat pipe series product that improves stability and safety in storage solutions, addressing common structural issues[92]. - The company is enhancing its product offerings through innovative design and market-oriented research, which is crucial for its C-end market strategy[92]. Intellectual Property and Certifications - The company obtained 13 new patent certificates in 2024, enhancing its intellectual property portfolio[8]. - Meizhigao's subsidiary, Shenzhen WoHua Global Co., Ltd., received ISO9001 and ISO14001 certifications in August 2024, reflecting its commitment to quality and environmental management[6]. - The total number of patents owned by the company increased from 53 to 65 during the reporting period[90]. Governance and Shareholder Information - Meizhigao's actual controller is Huang Huachao, with a group of associated individuals, ensuring stable governance[23]. - The company has engaged Lixin Certified Public Accountants for its audit, ensuring compliance and transparency in financial reporting[24]. - The company's financial report is backed by a standard unqualified audit opinion, affirming the accuracy of its financial statements[14]. - The total number of ordinary shares is 69,613,044, with 63.20% held by controlling shareholders[127]. - The largest shareholder, Huang Huachao, holds 21,500,000 shares, representing 30.89% of the total shares[128]. - The second-largest shareholder, Cai Xiuying, holds 10,154,331 shares, accounting for 14.59% of the total shares[128]. - The total shares held by the top ten shareholders amount to 55,259,469, which is 79.38% of the total shares[129]. - The company has implemented a transparent cash dividend policy that aligns with shareholder interests[143]. - The company has established a clear mechanism for protecting minority shareholders' rights in the profit distribution process[143]. Risk Management - The company faces a high customer concentration risk, with the top five clients accounting for 90.68% of total revenue, which poses a significant risk if any major client experiences operational difficulties[109]. - The cost of raw materials, which constitutes approximately 70% of the main business costs, poses a risk to the company's gross margin due to price fluctuations in steel and other materials[109]. - The company faces significant foreign exchange risk due to high foreign sales revenue and substantial foreign currency assets, which may lead to operational performance fluctuations[110]. - The company has a 13% export tax rebate rate for its main products, and any changes in this policy could directly increase operating costs and impact profitability[110]. Employee and Management Information - The total number of employees increased from 816 at the beginning of the period to 989 at the end, representing a growth of approximately 21.1%[154]. - The total compensation paid to directors, supervisors, and senior management amounted to 6.5328 million yuan during the reporting period[153]. - The company has implemented a comprehensive talent introduction strategy to enhance technical strength and market competitiveness[155]. - The number of production personnel increased from 595 to 743, reflecting a rise of 24.9%[154]. Audit and Compliance - The audit report issued by Lixin Accounting Firm confirmed that the financial statements fairly reflect the company's financial position and operating results for the year ended December 31, 2024[192]. - Key audit matters included the recognition of sales revenue and the provision for inventory impairment, both of which required significant management judgment[193]. - The company maintained effective internal controls related to sales and collections, which were tested during the audit[193]. - The audit firm executed confirmation procedures for major customers' receivables and sales amounts at the end of the reporting period[193].

2、成立日期：2011 年 1 月 24 日 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》等规定的要求，深圳市美之高科技股份有 限公司（以下简称"公司"或"美之高"）董事会审计委员会对公司 2024 年度 审计机构立信会计师事务所（特殊普通合伙）（以下简称"立信会计师事务所" 或"立信"）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、会计师事务所基本情况 （一）会计师事务所基本情况： 1、机构名称：立信会计师事务所（特殊普通合伙） 证券代码：834765 证券简称：美之高 公告编号：2025-016 深圳市美之高科技股份有限公司 董事会审计委员会对会计师事务所履行监督职责情况报告 3、组织形式：特殊普通合伙 4、注册地址：上海市黄埔区南京东路 61 号四楼 （二）聘任会计师事务所履行的程序 经公司第三届董事会审计委员会第七次会议、第三届董事会第十五次会议及 2 ...

证券代码：834765 证券简称：美之高 公告编号：2025-020 深圳市美之高科技股份有限公司 关于 2025 年度公司与全资子公司相互提供担保的公告 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、担保情况概述 （一）担保基本情况 为提高公司决策效率，满足公司及下属全资子公司正常生产经营需要，确 保其资金流畅通，同时加强公司及下属全资子公司对外担保的日常管理，增强 对外担保行为的计划性和合理性，预计 2025 年度公司为下属全资子公司提供 担保、下属全资子公司为公司提供担保、下属全资子公司之间相互提供担保额 度总计不超过人民币 30,000 万元，担保范围包括但不限于申请融资业务发生 的融资类担保，担保种类包括一般保证、连带责任保证、抵押、质押等。公司 及下属全资子公司不得对合并报表范围外的任何公司、个人融资行为提供担 保。实际担保金额将视公司及下属全资子公司实际需求确定，以总额不超过 30,000 万元人民币为限，董事会授权公司经营管理层在额度范围内具体负责办 理实施，授权期限自 2024 ...

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)，结合深圳市美之高科技股份有限公司(以 下简称"公司"或"美之高")内部控制制度和评价办法，在内部控制日常监督 和专项监督的基础上，对公司 2024 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。 证券代码：834765 证券简称：美之高 公告编号：2025-017 深圳市美之高科技股份有限公司 内部控制评价报告 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。 日，不存在财务报告内部控制重大缺陷。董事会认为，公司已按照企业内部控制 规范体系和相关规定的要求在所有重大方面保持了有效的财务报告内部控制。 根据公司非财务报告内部控制重大缺陷认定情况，于内部控制评价报告基准 日，公司不存在非财务报告内部控制重大缺陷。 自内部控制评价报告基准日至内部控制评价报告发出日之间未发生影响内 部控制有效性评价结论的因素。 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 ...

证券代码：834765 证券简称：美之高 公告编号：2025-013 二、募集资金管理情况 深圳市美之高科技股份有限公司 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、资金到位时间 经中国证券监督管理委员会《关于核准深圳市美之高科技股份有限公司向不 特定合格投资者公开发行股票的批复》（证监许可[2021]1781 号）核准，公司以 公开发行方式向不特定合格投资者发行人民币普通股股票 13,913,044 股，发行价 格人民币 8.70 元/股，募集资金总额人民币 121,043,482.80 元，扣除与发行有关 的费用人民币 10,567,429.04 元（不含增值税），实际可使用募集资金人民币 110,476,053.76 元。 上述募集资金于 2021 年 6 月 22 日到位，业经立信会计师事务所（特殊普通 合伙）出具了信会师报字[2021]第 ZI10456 号《验资报告》验证。 （二）募集资金使用及余额情况 ...

证券代码：834765 证券简称：美之高 公告编号：2025-014 深圳市美之高科技股份有限公司 拟续聘 2025 年度会计师事务所公告 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。 涉及会计师事务所提供的资料、信息，会计师事务所保证其提供、报送或披 露的资料、信息真实、准确、完整，不得有虚假记载、误导性陈述或者重大遗漏。 重要内容提示： 拟聘任的会计师事务所：立信会计师事务所（特殊普通合伙） 服务及收费情况：立信会计师事务所（特殊普通合伙）已为公司提供 10 年 审计服务，上期审计收费 80 万元，本期审计收费未确定 一、拟续聘会计师事务所的基本情况 （一）机构信息 公司拟聘任立信会计师事务所（特殊普通合伙）为 2025 年年度的审计机构。 1.基本信息 会计师事务所名称：立信会计师事务所（特殊普通合伙） 成立日期：2011 年 1 月 24 日 组织形式：特殊普通合伙 注册地址：上海市黄埔区南京东路 61 号四楼 首席合伙人：朱建弟、杨志国 2024 年度末合伙人数量：296 人 2024 年度 ...

证券代码：834765 证券简称：美之高 公告编号：2025-019 深圳市美之高科技股份有限公司 关于 2025 年度使用自有闲置资金购买理财产品的公告 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、 委托理财概述 为充分利用公司自有闲置资金，提高资金使用效率，在不影响公司日常资 金正常周转及风险可控的前提下，公司（含全资子公司）利用自有闲置资金通 过商业银行、证券公司、资产管理公司等金融机构进行委托理财，投资于安全 性高、流动性好、可以保障本金安全的投资产品(包括但不限于银行存款类产 品、银行理财产品和券商收益凭证等保本型理财产品)，以增加投资收益。 （二） 委托理财金额和资金来源 公司拟进行的委托理财的金额不超过 10,000 万元人民币，在上述额度内， 资金可滚动使用,资金来源为公司自有闲置资金。 （三） 委托理财方式 1、 预计委托理财额度的情形 拟投资额度最高不超过人民币 10,000 万元（含 10,000 万元且不包含投资 所获得的利息），投资额度累计计算，即指在不超过上述额度及决 ...