深圳市美之高科技股份有限公司 内部控制审计报告 信会师报字[2025]第ZI10335号 您可使用手机"扫一扫"或进入"注册会计师行业线一监管平台（hmt//ac-mof every col (http://acc.mof.gov.cn) 进行查验 the first 深圳市美之高科技股份有限公司 内部控制审计报告 (截止2024年12月31日) | | | 1 - THE WATER | 求 | | Andress of Children between | 四 | | --- | --- | --- | --- | --- | --- | --- | | yoursely | ANN AND STATE AND AND AND AND AND AND AND AND AND AND AND AND AND AND AND AND AND AND AND AND AND AND AND AND AND AND AND AND AND AND AND AND A BREACH AND A BREACH AND A BREA bearing 1 部 5 控制审计报 | 告 | | STATISTICS OF C ...

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 （一）募集资金使用情况和存储情况 截至 2024 年 12 月 31 日，公司上述发行股份的募集资金使用情况具体如下： 1 单位：万元 使用部分闲置募集资金购买理财产品的核查意见 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，根据《北京证券交易所上市公司持续监管办法（试行）》 《北京证券交易所证券发行上市保荐业务管理细则》《北京证券交易所股票上市 规则（试行）》等有关规定，对公司使用部分闲置的募集资金购买理财产品事项 进行了核查，具体情况如下： 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（ ...

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://acgor.gov.cn） 进行套 您可能用手机"扫一扫"或进入"注册会计师行业统一监管平台（http://accono.co.） 进行套管 1 75 深圳市美之高科技股份有限公司 募集资金年度存放与使用情况专项报告的鉴证报告 | | 目 录 | 页 | 程 | | --- | --- | --- | --- | | | 关于深圳市美之高科技股份有限公司 2024 年度募集 | | | | | 资金存放与使用情况专项报告的鉴证报告 | | 1-3 | | | 深圳市美之高科技股份有限公司 2024年度募集资金 | | | | | 存放与使用情况专项报告 | | 1-4 | | | 附表 1:募集资金使用情况对照表 | | 1-2 | | 11 | 事务所及注册会计师执业资质证明 | | | 深圳市美之高科技股份有限公司 募集资金年度存放与使用情况 专项报告的鉴证报告 信会师报字[2025]第 ZI10337 号 立信会计师事务所(特殊普通合伙) BDO CHINA SHU LUN PAN CERTIFIED PUBLIC ACCOUNTA ...

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].

美之高公告，2024年营业收入5.42亿元，同比增长27.46%。归属于上市公司股东的净利润1917.76万 元，同比下降7.14%。基本每股收益0.28元/股，同比下降6.67%。公司拟向全体股东每10股派发现金2.8 元(含税)，每10股转增3股。 ...

美之高(834765)今日涨停，全天换手率19.49%，成交额1.98亿元，振幅29.77%。龙虎榜数据显示，营业 部席位合计净买入1118.36万元。 北交所公开信息显示，当日该股因日涨跌幅达到29.97%上榜，营业部席位合计净买入1118.36万元。 具体来看，今日上榜营业部中，第一大买入营业部为甬兴证券有限公司宁波和源路证券营业部，买入金 额为768.09万元，第一大卖出营业部为平安证券股份有限公司深圳金田路证券营业部，卖出金额为 485.24万元。 近半年该股累计上榜龙虎榜9次，上榜次日股价平均涨3.21%，上榜后5日平均跌11.94%。（数据宝） 美之高4月10日交易公开信息 | 买/ 卖 | 会员营业部名称 | 买入金额（万元） | 卖出金额（万元） | | --- | --- | --- | --- | | 买一 | 甬兴证券有限公司宁波和源路证券营业部 | 768.09 | 0.00 | | 买二 | 上海证券有限责任公司宁波北仑新大路证券营业部 | 525.45 | 55.64 | | 买三 | 财信证券股份有限公司杭州长生路证券营业部 | 497.51 | 0.00 | | 买四 | 开源 ...

华创证券持续督导期为 2021 年 7 月 5 日至 2024 年 12 月 31 日，由于公司向 不特定合格投资者公开发行募集资金截止 2024 年 12 月 31 日未使用完毕，华创 证券将继续履行募集资金相关的持续督导职责。现汪文雨先生、卢长城先生因工 作变动，无法继续从事对公司的持续督导工作。为保障督导工作的连续性，华创 证券已委派程利先生、骆承先生（简历附后）接替汪文雨先生、卢长城先生担任 持续督导期间的保荐代表人，继续履行公司的持续督导职责。 本次变更不会影响华创证券对公司持续督导工作事项。本次变更之后，负责 公司持续督导工作的保荐代表人为程利先生和骆承先生。 公司董事会对汪文雨先生、卢长城先生在公司向不特定合格投资者公开发行 股票及持续督导期内所做的工作表示衷心感谢！ 特此公告。 深圳市美之高科技股份有限公司 证券代码：834765 证券简称：美之高 公告编号：2025-002 深圳市美之高科技股份有限公司 关于变更持续督导保荐代表人的公告 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。 ...