东吴证券股份有限公司(以下简称"东吴证券"或"保荐机构")作为明阳科技(苏 州)股份有限公司(以下简称"明阳科技"、"公司")向不特定合格投资者公开发行 股票并在北京证券交易所上市的保荐机构,根据《证券发行上市保荐业务管理办法》、 《上市公司监管指引第 2 号一上市公司募集资金管理和使用的监管要求》(2022年修 订)《北京证券交易所股票上市规则(试行)》等有关规定,对明阳科技 2023年度募 集资金存放与使用情况进行了核查,具体情况如下: 一、募集资金基本情况 (一)实际募集资金金额、资金到位情况 经中国证券监督管理委员会于 2023年1月31日下发的《关于同意明阳科技(苏州) 股份有限公司向不特定合格投资者公开发行股票注册的批复》(证监许可[2023]216 号) 文件同意,公司向不特定合格投资者公开发行股票的注册申请。 公司本次向不特定合格投资者公开发行股票(以下简称"公开发行")发行股票数 量为 1.290.00 万股,本次发行的价格为人民币 11.88元/股,募集资金总额为人民币 15,325.20 万元,扣除发行费用人民币 2,569.86 万元(不含税)后募集资金净额为人民 币 12,755.3 ...

证券代码：837663 证券简称：明阳科技 公告编号：2024-010 明阳科技（苏州）股份有限公司 审计委员会对会计师事务所履行监督职责情况报告 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《中华人民共和国公司法》《中华人民共和国证券法》《上市公司治理 准则》《国有企业、上市公司选聘会计师事务所管理办法》《明阳科技（苏州） 股份有限公司章程》（以下简称"《公司章程》"）等规定和要求，董事会审计委 员会本着勤勉尽责的原则，恪尽职守，认真履职。现将董事会审计委员会对会 计师事务所 2023 年度履职评估及履行监督职责的情况汇报如下： 一、会计师事务所基本情况 4、2024 年 4 月 15 日，公司召开第三届董事会审计委员会第三次会议，审 议通过公司 2023 年年度报告及报告摘要、2023 年年度审计报告、募集资金存 放和实际使用情况报告、非经营性资金占用及其他关联资金往来情况的议案， 并同意提交董事会审议。 1、 基本情况 天健会计师事务所(特殊普通合伙)（以下简称"健会计师事务所"）成立于 ...

Company Overview - Mingyang Technology was listed on the Beijing Stock Exchange on March 15, 2023, becoming the 31st listed company in Wujiang District, Suzhou[4]. - The company completed a cash dividend distribution of RMB 5.81 per 10 shares based on a total share capital of 51,600,000 shares for the year 2022[4]. - Mingyang Technology's total share capital is 103,200,000 shares, with no preferred shares issued[26]. Innovation and Patents - As of December 31, 2023, the company holds a total of 52 patents, including 7 invention patents, 42 utility model patents, and 3 international patents[5]. - In the second half of 2023, the company added 5 new invention patents, enhancing its innovation capabilities[5]. - The company received the "Jiangsu Province Green Factory" award in December 2023, highlighting its commitment to sustainable practices[5]. - The company has been recognized with the "Excellence in Quality Award" from Yanfeng International and the "Excellence in Innovation Award" from Faurecia in May 2023[4]. - The company passed the quality assessment by SAIC Group in April 2023, indicating strong product quality standards[4]. - The company is actively participating in industry innovation events, such as the 2023 Global Transportation Seat System Innovation Technology Summit[4]. Financial Management - The company measures financial liabilities at amortized cost using the effective interest method, recognizing gains or losses in the current period upon derecognition[32]. - Financial assets are derecognized when the contractual rights to cash flows have expired or when the risks and rewards of ownership have been transferred[33]. - The fair value of financial assets and liabilities is determined using observable inputs from active markets or similar assets in inactive markets[34]. - Expected credit losses are calculated as the weighted average of credit losses based on the risk of default, with provisions recognized for significant increases in credit risk[35]. - The company assesses credit risk at each reporting date, measuring loss provisions based on lifetime expected credit losses if risk has significantly increased[37]. - Inventory is amortized using the write-off method, and impairment provisions are recognized based on specific criteria[39]. - The company recognizes investment costs based on the fair value of the consideration paid at the acquisition date for business combinations[41]. - For non-controlling interests, the initial investment cost is determined based on the fair value of the consideration paid on the acquisition date[42]. - The company capitalizes borrowing costs during the construction of qualifying assets, ceasing capitalization if there is a significant interruption[46]. - Investment properties include leased land use rights and buildings, measured initially at cost and depreciated similarly to fixed and intangible assets[47]. - Fixed assets are depreciated using the straight-line method over a lifespan of 3 to 20 years, with annual depreciation rates ranging from 4.75% to 33.33% depending on the asset type[48]. - Borrowing costs are capitalized when asset expenditures and borrowing costs have occurred, ceasing once the asset is ready for use or sale[50][51]. - Intangible assets, such as land use rights and software, are amortized over their useful lives, which range from 3 to 50 years[54]. - Research and development expenses include salaries, direct inputs, and external research costs, with personnel costs allocated based on time spent on projects[53]. - Long-term assets are tested for impairment annually, with any impairment loss recognized in the current period if recoverable amounts are below carrying values[56]. - Long-term prepaid expenses are amortized over periods exceeding one year, with any unamortized amounts expensed if they do not provide future benefits[56]. - Employee compensation includes short-term benefits, post-employment benefits, and termination benefits, with liabilities recognized in the period services are rendered[59]. - The company recognizes expected liabilities for obligations arising from guarantees, litigation, and product quality assurances when the amounts can be reliably measured[58]. - The company recognizes employee compensation costs related to long-term benefits as service costs, net liabilities, or net assets, simplifying accounting treatment[61]. - The company measures estimated liabilities based on the best estimate of expenditures required to fulfill current obligations, reviewed at the balance sheet date[61]. Revenue Recognition - The company confirms revenue when control of goods or services is transferred to customers, with specific methods for domestic and international sales[66]. - Revenue is recognized based on the progress of performance obligations, with costs recognized until performance progress can be reasonably determined[64]. - The company accounts for contract acquisition costs as an asset if they are expected to be recoverable, with amortization based on related revenue recognition[67]. - Government grants related to assets are recognized by reducing the asset's carrying amount or as deferred income, amortized over the asset's useful life[68]. - The company assesses the fair value of equity-settled share-based payments at grant date and adjusts for any modifications that increase the fair value[62]. - Cash-settled share-based payments are recognized based on the fair value of the liability at grant date, with adjustments made for performance conditions[63]. - The company recognizes contract assets for rights to receive consideration for transferred goods, while contract liabilities represent obligations to transfer goods for received or receivable consideration[67]. - The company confirms revenue based on the transaction price allocated to each performance obligation, considering variable consideration and financing components[65]. Taxation - The company is recognized as a high-tech enterprise with a corporate income tax rate of 15% for the period from 2021 to 2023[81]. - The company has a tax rate of 15% for its main entity and 20% for its subsidiary, Suzhou Yimi New Technology Co., Ltd[79]. - The company qualifies for tax incentives for small and micro enterprises, with a taxable income not exceeding 3 million yuan, taxed at a rate of 20%[85]. - The company, classified as an advanced manufacturing enterprise, is allowed to deduct an additional 5% of the input VAT, amounting to 793,503.86 yuan for the current period[85]. - The company recognizes deferred tax assets and liabilities based on the difference between the book value of assets and liabilities and their tax bases[73]. - The company offsets deferred tax assets and liabilities when it has the legal right to do so and they relate to the same tax authority[73]. Cash Flow and Financial Performance - Cash and cash equivalents at the end of the period totaled 121,194,281.33 yuan, a significant increase from 17,162,121.41 yuan at the beginning of the period[86]. - The company reported accounts receivable of 104,309,994.01 yuan at the end of the period, with a bad debt provision of 3,399,690.66 yuan, representing a provision rate of 3.26%[104]. - The aging analysis shows that accounts receivable within one year amounted to 103,979,051.11 yuan, with a bad debt provision of 3,119,371.53 yuan[105]. - The top five accounts receivable totaled 69,689,353.72 yuan, accounting for 66.81% of the total accounts receivable balance[97]. - The company has pledged bank acceptance bills amounting to 2,000,000.00 yuan at the end of the period[90]. - The company made a bad debt provision of 393,418.81 yuan during the reporting period, increasing the total provision to 3,399,690.66 yuan[107]. - The company reported a profit from the disposal of non-current assets amounting to ¥28,150.26[131]. - The government subsidies recognized in the current period amount to ¥538,120.66, contributing positively to the company's financial performance[131]. - The investment income from trading financial assets during the holding period is ¥89,443.52, down from ¥221,313.96 in the previous year[130]. - The company's main business revenue for the current period is ¥254,121,863.47, an increase of 24.5% compared to ¥203,963,389.90 in the same period last year[126]. - The total revenue for the current period is ¥257,809,048.97, up from ¥207,396,466.50 in the previous year, reflecting a growth of 24.3%[126]. - Revenue from domestic sales is ¥249,743,980.08, which is a 23.8% increase from ¥201,678,308.10 in the same period last year[128]. - Research and development expenses for the current period total ¥13,243,262.26, compared to ¥9,119,518.14 in the previous year, marking an increase of 45.5%[128]. - The company reported a 24.31% growth in operating revenue, with a net profit growth rate of 30.59% for the year[140]. - The company's operating revenue for 2023 reached ¥257,809,048.97, representing a 24.31% increase compared to ¥207,396,466.50 in 2022[138]. - The net profit attributable to shareholders for 2023 was ¥66,531,060.46, a 30.59% increase from ¥50,945,009.63 in 2022[138]. - The net profit after deducting non-recurring gains and losses was ¥65,973,640.49, up 33.06% from ¥49,583,653.54 in the previous year[138]. - The basic earnings per share for 2023 was ¥0.74, down 27.45% from ¥1.02 in 2022[138]. - The weighted average return on equity (ROE) based on net profit was 22.06%, a decrease from 29.23% in 2022[138]. - Total assets increased by 44.54% to ¥464,056,486.94 in 2023 from ¥321,059,889.36 in 2022[139]. - The total liabilities decreased by 16.70% to ¥109,392,765.90 in 2023 from ¥131,324,279.09 in 2022[139]. - The net assets attributable to shareholders rose by 86.93% to ¥354,663,721.04 in 2023 from ¥189,735,610.27 in 2022[139]. - The cash flow from operating activities for 2023 was ¥50,461,318.41, a significant increase of 301.23% from ¥12,576,698.49 in 2022[139]. Governance and Compliance - The company has maintained complete operational independence from its controlling shareholders, ensuring a robust governance structure[123]. - The company has established a comprehensive internal management system, including independent financial accounting and tax registration[124]. - The board of directors has received and adopted independent directors' suggestions, indicating a commitment to governance and oversight[120]. - The company has not encountered any legal or regulatory violations during the reporting period, ensuring compliance with relevant laws and regulations[114]. - The company has implemented accounting policy changes effective January 1, 2023, with no impact on its financial statements[82]. - The company has established a robust internal governance system to ensure compliance with laws and regulations, enhancing operational stability[157]. - The financial management system has been strictly implemented, ensuring orderly operations and continuous improvement[157]. - The company has a performance evaluation mechanism for senior management, linking bonuses to company performance[160]. - The company plans to continuously adjust and improve its internal control systems based on industry changes and operational developments[157]. Shareholder Engagement - The company held 7 board meetings during the reporting period, approving significant matters including the 2022 annual report and the 2023 financial budget plan[109]. - The company approved the 2023 Q1 report in the board meeting held on April 27, 2023[109]. - The company conducted 6 supervisory board meetings, with key approvals including the 2022 annual report and the 2023 financial budget plan[111]. - The company held 2 shareholder meetings, approving the 2022 annual report and the 2023 financial budget plan[111]. - The company established a complete information disclosure system to ensure timely and accurate communication with shareholders and potential investors[115]. - The audit committee of the board held one meeting during the reporting period, approving the 2023 Q3 report[117]. - Independent directors attended 5 board meetings and 2 shareholder meetings, fulfilling their responsibilities effectively[118]. - The company revised its articles of association and independent director work system during the reporting period[114]. - The company has modified certain provisions of its Articles of Association during the reporting period, as disclosed in announcements on May 16 and September 19, 2023[108]. Market and Industry Trends - The automotive industry is projected to maintain a stable growth trend, with an expected annual vehicle sales volume of approximately 27 million units, a year-on-year increase of about 3%[176]. - New energy vehicle sales in China reached 9.587 million units, a year-on-year growth of 35.80%, capturing a market share of 31.60%[177]. - The company aims to enhance its brand presence and market promotion efforts to drive high-quality development[172].

目 录 一、募集资金年度存放与使用情况鉴证报告………………………第 1—2 页 二、关于募集资金年度存放与使用情况的专项报告………………第 3—7 页 募集资金年度存放与使用情况鉴证报告 天健审〔2024〕1517 号 明阳科技（苏州）股份有限公司全体股东： 我们鉴证了后附的明阳科技（苏州）股份有限公司（以下简称明阳科技公司） 管理层编制的 2023 年度《关于募集资金年度存放与使用情况的专项报告》。 我们按照中国注册会计师执业准则的规定执行了鉴证业务。中国注册会计师 第 1 页 共 7 页 执业准则要求我们计划和实施鉴证工作，以对鉴证对象信息是否不存在重大错报 获取合理保证。在鉴证过程中，我们实施了包括核查会计记录等我们认为必要的 程序。我们相信，我们的鉴证工作为发表意见提供了合理的基础。 一、对报告使用者和使用目的的限定 本鉴证报告仅供明阳科技公司年度报告披露时使用，不得用作任何其他目的。 我们同意将本鉴证报告作为明阳科技公司年度报告的必备文件，随同其他文件一 起报送并对外披露。 二、管理层的责任 明阳科技公司管理层的责任是提供真实、合法、完整的相关资料，按照《北 京证券交易所股票上市规则（试行）》(北证 ...

证券代码：837663 证券简称：明阳科技 公告编号：2024-015 明阳科技（苏州）股份有限公司 关于召开 2023 年年度股东大会通知公告（提供网络投票） 本公司于 2024 年 4 月 15 日召开第三届董事会第十五次会议审议通过《关于 提请召开公司 2023 年年度股东大会的议案》。 （三）会议召开的合法性、合规性 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、会议召开基本情况 （一）股东大会届次 本次会议为 2023 年年度股东大会。 （二）召集人 本次股东大会的召集人为董事会。 公司于 2024 年 4 月 15 日召开第三届董事会第十五次会议，审议通过《关于 提请召开公司 2023 年年度股东大会的议案》。公司本次股东大会的召集、召开符 合《公司法》等相关法律、法规、规范性文件及《公司章程》的规定。 （四）会议召开方式 本次会议采用现场投票和网络投票相结合方式召开。 公司同一股东只能选择现场投票、网络投票中的一种方式，如果同一表决权 出现重复投票表决的，以第一次投票表决结果为准。 ...

证券代码：837663 证券简称：明阳科技 公告编号：2024-022 明阳科技（苏州）股份有限公司 会计师事务所履职责情况评估报告 1、基本情况 （1）机构名称：天健会计师事务所（特殊普通合伙）； （2）成立日期：2011 年 7 月 18 日； （3）组织形式：特殊普通合伙； （4）注册地址：浙江省杭州市西湖区西溪路 128 号新湖商务大厦 6 楼 （5）截至 2023 年 12 月 31 日，合伙人数量为 238 位，注册会计师人数近 2,272 人，签署过证券服务业务审计报告的注册会计师人数近 836 人； （6）2023 年度，天健收入总额（经审计）34.83 亿元。2023 年审计业务收 入（经审计）30.99 亿元，证券业务收入（经审计）18.40 亿元； （7）2023 年度上市公司审计客户 675 家，上市公司审计收费 6.63 亿元， 与本公司同行业的审计客户 513 家。 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。 公司聘请天健会计师事务所（特殊普通合伙）（以下简称"天健"） ...

目 录 | 一、审计报告……………………………………………………… | 第 1—6 页 | | --- | --- | | 二、财务报表……………………………………………………… 第 | 7—14 页 | | （一）合并资产负债表…………………………………………… | 第 7 页 | | （二）母公司资产负债表………………………………………… | 第 8 页 | | （三）合并利润表………………………………………………… | 第 9 页 | | （四）母公司利润表………………………………………………第 | 10 页 | | （五）合并现金流量表……………………………………………第 | 11 页 | | （六）母公司现金流量表…………………………………………第 | 12 页 | | （七）合并所有者权益变动表……………………………………第 | 13 页 | | （八）母公司所有者权益变动表…………………………………第 | 14 页 | | 三、财务报表附注…………………………………………………第 | 15—80 页 | | 四、附件……………………………………………………………第 | 81—84 页 | | （ ...

明阳科技（苏州）股份有限公司（以下简称"公司"）第三届董事会审计委 员会根据《公司法》《证券法》《上市公司独立董事管理办法》《北京证券交易所 股票上市规则（试行）》《公司章程》及《审计委员会议事规则》等相关法律法 规及公司制度的规定和要求，在 2023 年度内认真履职。现将本年度履职情况汇 报如下： 一、基本情况 报告期内，公司第三届董事会审计委员会由 3 名董事组成，分别为郑玉坤、 申小平、陆夏明，三人均为独立董事，其中会计专业人士郑玉坤担任公司审计 委员会主任委员（召集人）。 二、会议召开情况 证券代码：837663 证券简称：明阳科技 公告编号：2024-023 明阳科技（苏州）股份有限公司 董事会审计委员会 2023 年度履职情况报告 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。 会、北京证券交易所的相关规定，财务报告的内容真实、准确、完整地反映了 公司的经营成果、财务状况和现金流量情况，不存在虚假记载、误导性陈述或 者重大遗漏。 （二）监督及评估外部审计机构工作 报告期内，董事会审计委员会对 ...

证券代码：837663 证券简称：明阳科技 公告编号：2024-018 明阳科技（苏州）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。 截至 2023 年 12 月 31 日，本公司有 3 个募集资金专户募集资金存放情况如 下： 一、募集资金基本情况 (一)实际募集资金金额和资金到账时间 根据中国证券监督管理委员会《关于同意明阳科技（苏州）股份有限公司向 不特定合格投资者公开发行股票注册的批复》（证监许可〔2023〕216 号），本公 司由主承销商东吴证券股份有限公司采用用战略投资者定向配售和网上向开通 北京证券交易所交易权限的合格投资者定价发行相结合的方式，向不特定合格投 资者公开发行人民币普通股股票 1,290.00 万股，发行价为每股人民币 11.88 元， 共计募集资金 15,325.20 万元，坐扣承销和保荐费用 1,249.15 万元后的募集资金 为 14,076.05 万元，已由主承销商东吴证券股份有限公司于 2023 年 3 月 6 日 ...

（一）独立董事及其配偶、父母、子女、具有主要社会关系的人员未在公 司或公司附属企业任职； 证券代码：837663 证券简称：明阳科技 公告编号：2024-021 明阳科技（苏州）股份有限公司 董事会对独立董事独立性情况的专项意见 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《上市公司独立董事管理办法》《明阳科技（苏州）股份有限公司章 程》（以下简称"《公司章程》"）及《独立董事工作制度》等相关规定，并结合 独立董事出具的《独立董事独立性自查表》，结合其他相关资料，明阳科技（苏 州）股份有限公司（以下简称"公司"）董事会就公司在任独立董事郑玉坤先生、 申小平女士、陆夏明先生的独立性情况进行评估并出具如下专项意见。 （七）独立董事最近十二个月内未曾经具有第一项至第六项所列举情形； （八）独立董事不是法律、行政法规、中国证监会规定、证券交易所业务 规则和公司章程规定的不具备独立性的其他人员。 综上，董事会认为公司在任独立董事具备任职条件，不存在影响其独立性 的情形。 明阳科技（苏州）股份有限公司 董事 ...