关于浙江荣亿精密机械股份有限公司 2024 年度营业收入扣除情况的专项审核说明 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 Floors5-8,12and23,Block A,UDC Times Building,No.8 Xinye Road，Qianjiang New City,Hangzhou Tel.0571-88879999 Fax.0571-88879000 www.zhcpa.cn 目 录 | | 页 次 | | --- | --- | | 一、2024年度营业收入扣除情况的专项审核说明 | 1-3 | 二、2024 年度营业收入扣除情况表 4-5 浙江荣亿精密机械股份有限公司全体股东: 我们接受委托,审计了浙江荣亿精密机械股份有限公司(以下简称荣亿精密公 司)2024年度财务报表,并于2025年4月24日出具中汇会审[2025]4973号无保留意见 的审计报告,在此基础上对后附的荣亿精密公司管理层编制的《浙江荣亿精密机械 股份有限公司2024年度营业收入扣除情况表》(以下简称营业收入扣除情况表)进行 了审核。 中国杭州市钱江新城新业路 8 号 U ...

关于浙江荣亿精密机械股份有限公司 非经营性资金占用及其他关联资金往来情况的专项审核说明 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 Floors5-8,12and23,Block A,UDC Times Building,No.8 Xinye Road, Qianjiang New City,Hangzhou Tel.0571-88879999 Fax.0571-88879000 非经营性资金占用及其他关联资金往来情况的专项审核说明 中汇会专[2025]4974号 浙江荣亿精密机械股份有限公司全体股东: www.zhcpa.cn 目 录 | | 页 次 | | --- | --- | | 一、非经营性资金占用及其他关联资金往来情况的专项 | | | 审核说明 | 1-2 | | 二、非经营性资金占用及其他关联资金往来情况汇总表 | 3-4 | 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 Floors5-8,12and23,Block A,UDC Times Building,No.8 Xinye Road, Qian ...

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 Floors5-8,12and23,Block A,UDC Times Building,No.8 Xinye Road，Qianjiang New City,Hangzhou Tel.0571-88879999 Fax.0571-88879000 www.zhcpa.cn 证明该审计报告是否由具有执业许可的会计师事务所出 as and the see and the see and the see and the see and the see and the see and the see and the see and the see and the see and the see and the see and the seen and the seen 您可使用手机"扫一扫"或进入 平台 (http://acc. V 25 mot.gov.cn 报告编码:浙25ZR0 浙江荣亿精密机械股份有限公司 内部控制审计报告 内部控制审计报告 中汇会审[2025]4976号 浙江荣亿精密机械股份有限公司全体股东: 按照 ...

Financial Performance - Operating revenue for the first quarter of 2025 was ¥82,736,897.61, representing a significant increase of 29.96% year-over-year[11] - Net profit attributable to shareholders for the first quarter of 2025 was a loss of ¥3,817,112.52, an improvement of 49.75% compared to the same period last year[11] - The total profit for the first quarter was a loss of ¥4,999,245.19, an increase of 50.24% compared to the previous year, driven by higher sales revenue[14] - The net loss for Q1 2025 was ¥3,817,112.52, an improvement from a net loss of ¥7,595,495.81 in Q1 2024, reflecting a reduction in losses of approximately 49.8%[42] - The total comprehensive income for Q1 2025 was a loss of ¥6,814,482.68, compared to a loss of ¥9,210,651.47 in Q1 2024, reflecting an improvement in overall financial performance[45] Assets and Liabilities - Total assets as of March 31, 2025, reached ¥499,855,700.48, a slight increase of 0.31% compared to the end of 2024[11] - The asset-liability ratio for the consolidated entity was 48.28%, up from 47.35% at the end of 2024[11] - Total liabilities as of March 31, 2025, were ¥241,306,457.39, up from ¥235,930,110.70 as of December 31, 2024, marking an increase of about 2.6%[37] - The company's total equity decreased to ¥258,549,243.09 as of March 31, 2025, from ¥262,359,410.68 as of December 31, 2024, representing a decline of approximately 1.4%[37] - Long-term borrowings increased significantly to ¥12,009,900.00 as of March 31, 2025, compared to ¥4,950,000.00 as of December 31, 2024, reflecting a growth of about 142%[36] Cash Flow - The company's cash flow from operating activities showed a net outflow of ¥21,225,036.11, a decrease of 7.25% compared to the previous year[11] - Cash and cash equivalents were reported at ¥38,256,856.92 as of March 31, 2025, down from ¥44,396,514.08 as of December 31, 2024, indicating a decrease of around 13.2%[35] - The cash flow from operating activities showed a net outflow of ¥21,225,036.11 in Q1 2025, slightly better than the outflow of ¥22,884,574.86 in Q1 2024[47] - The company reported cash inflows from financing activities of ¥71,400,000.00 in Q1 2025, compared to ¥34,589,582.61 in Q1 2024, indicating a significant increase of 106.5%[47] - The ending cash and cash equivalents balance was $15.11 million, down from $22.10 million last year[49] Shareholder Information - The total number of unrestricted shares at the end of the reporting period is 81,583,750, representing 51.87% of total shares[18] - The total number of restricted shares is 75,701,250, accounting for 48.13% of total shares[19] - The total share capital is 157,285,000 shares, with 6,286 shareholders[19] - The largest shareholder, Tang Xuwen, holds 98,700,000 shares, which is 62.75% of total shares[21] Other Financial Metrics - Basic and diluted earnings per share for Q1 2025 were both -¥0.02, compared to -¥0.05 in Q1 2024, showing an improvement in per-share loss[43] - The company reported a significant increase in research and development expenses, totaling ¥5,719,990.16 in Q1 2025, compared to ¥5,553,516.21 in Q1 2024, reflecting a year-over-year increase of approximately 3.0%[41] - The company incurred financial expenses of ¥606,451.05 in Q1 2025, a significant increase from ¥16,869.71 in Q1 2024, indicating a rise in interest costs[44] - The company has fulfilled all disclosed commitments without any violations[30] Legal and Regulatory Matters - The company is currently involved in a lawsuit with a total claim amount of RMB 152,244.51, with a judgment in favor of the company[27] - There are no pledges or judicial freezes on shares held by shareholders with more than 5% ownership[23] - The company has restricted assets totaling RMB 92,814,602.63, which is 18.57% of total assets[32] - The company has no significant adverse impact on daily operations due to the restricted assets[32]

Innovation and Patents - In 2024, the company added 6 invention patents and 10 utility model patents[5] - The company holds 132 valid patents, including 24 invention patents, indicating a strong commitment to technological innovation and quality control[42] - The total number of patents held by the company is 132, with 24 of them being invention patents, an increase from 18 in the previous period[101] Financial Performance - The company's operating revenue for 2024 reached ¥288,206,549.38, representing a year-over-year increase of 16.18% compared to ¥248,078,406.16 in 2023[25] - The net profit attributable to shareholders was -¥30,723,539.81, showing a slight improvement of 1.47% from -¥31,183,166.00 in the previous year[25] - The total assets increased by 5.16% to ¥498,289,521.38 from ¥473,861,570.23 at the end of 2023[27] - Total liabilities rose significantly by 30.62% to ¥235,930,110.70, up from ¥180,616,388.23 in 2023[27] - The company's gross profit margin decreased to 9.38% in 2024 from 14.40% in 2023[25] - The weighted average return on equity (ROE) based on net profit attributable to shareholders was -11.06% for 2024, compared to -10.10% in 2023[25] - The net cash flow from operating activities was -¥38,317,313.28, a drastic decline of 2,413.17% from ¥1,656,482.34 in 2023[27] - The basic earnings per share for 2024 was -0.20, unchanged from the previous year[25] Market and Sales Performance - The company achieved a revenue of 288 million yuan, a year-on-year increase of 16.18%, with 3C product sales contributing 162.22 million yuan, up 4.93%, accounting for 56.29% of total revenue[52] - Automotive product sales reached 90.86 million yuan, a year-on-year growth of 39.70%, representing 31.53% of total revenue, an increase of 5.31% compared to the previous year[52] - The company's automotive precision parts revenue was 90.86 million yuan, reflecting a year-on-year increase of 39.70%, supported by strong growth in the new energy vehicle sector[61] - The global automotive parts market is projected to reach 2.41 trillion USD in 2024, growing by 3.43%, driven by the increase in electric vehicle sales and demand for lightweight and intelligent components[59] Research and Development - The company focuses on the R&D, manufacturing, and sales of precision fasteners, connectors, and structural components, serving industries such as 3C, automotive, and energy storage[39] - Research and development expenses increased by 14.43% to CNY 21,427,344.99, reflecting ongoing investment in new technologies[70] - The company has successfully launched several R&D projects, including high-precision fasteners for new energy vehicle battery boxes, which are now in mass production[102] - The company is focusing on optimizing production processes for new energy vehicle components to enhance safety and efficiency[102] Corporate Governance and Compliance - The company has not received any non-standard audit opinions, indicating a clean audit status for the reporting period[106] - The company emphasizes legal operation and tax compliance, ensuring timely and accurate information disclosure to protect shareholder and creditor rights[114] - The company has established a governance structure with clear responsibilities among the shareholders' meeting, board of directors, supervisory board, and management, ensuring effective operation[189] - The company maintains independent business operations, generating revenue and profits without reliance on controlling shareholders or related parties[200] Social Responsibility and Community Engagement - The company has been actively involved in poverty alleviation and rural revitalization, helping local impoverished households achieve employment and income growth since 2019[112] - The company employs 163 local residents in Haiyan County, accounting for over 24% of its workforce, demonstrating a long-term commitment to the local labor market[112] - The company donates RMB 50,000 annually to the Haiyan County Charity Association for various charitable projects, recognized as a charity star unit for several consecutive years[112] Challenges and Risks - The automotive industry is facing challenges such as increased competition and a decline in average profit margins to 4.3%, necessitating cost control and technological innovation among parts suppliers[58] - The company faces uncertainties in the 3C industry due to global economic conditions, consumer purchasing power, and technology updates, which may impact product sales[131] - The new energy vehicle sector is experiencing rapid growth, but supply chain issues and policy changes could adversely affect the company's business in this area[132] - The company has a significant amount of accounts receivable, which poses a risk of bad debts if clients face financial difficulties[134] Employee and Management Structure - The total number of employees increased from 701 to 763, representing an increase of approximately 8.85%[171] - R&D personnel increased from 194 to 240, a growth of about 23.66%[171] - The company has established a comprehensive compensation system, including basic salary, skill allowances, and various benefits[172] - The company has implemented a training plan to enhance employee skills and team cohesion[172] Future Plans and Strategic Initiatives - The company plans to optimize market layout, enhance customer development, and improve internal management efficiency to achieve sustainable growth and profitability[52] - The company aims to expand its market share in the new energy vehicle sector and secure high-quality major clients[52] - The company plans to explore emerging markets such as new energy and humanoid robots, developing a third growth curve[125] - The company is committed to enhancing digitalization and intelligent technology transformation projects to meet increasing high-end fastener demands[127]

浙江荣亿精密机械股份有限公司 内部控制自我评价报告 证券代码：873223 证券简称：荣亿精密 公告编号：2025-027 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"），结合浙江荣亿精密机械股份有限公 司（以下简称"公司"或"本公司"）内部控制制度和评价方法，在内部控制日 常监督和专项监督的基础上，我们对公司截至 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。 一、重要声明 内部控制是由企业董事会、监事会、经理层和全体员工实施的、旨在实现控 制目标的过程。在公司治理层的监督下，按照企业内部控制规范体系的规定，设 计、实施和维护有效的内部控制，评价其有效性，并如实披露内部控制评价报告 是本公司董事会的责任。监事会对董事会建立和实施内部控制进行监督。公司管 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 ...

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：中汇会计师事务所（特殊普通合伙） 服务及收费情况：中汇会计师事务所（特殊普通合伙）已为公司提供 1 年审 计服务，上期审计收费 46.00 万元，本期审计收费未确定 证券代码：873223 证券简称：荣亿精密 公告编号：2025-035 一、拟续聘会计师事务所的基本情况 浙江荣亿精密机械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。 注册地址：杭州市上城区新业路 8 号华联时代大厦 A 幢 601 室 首席合伙人：高峰 2024 年度末合伙人数量：116 人 2024 年度末注册会计师人数：694 人 2024 年度末签署过证券服务业务审计报告的注册会计师人数：289 人 （一）机构信息 公司拟聘任中汇会计师事务所（特殊普通合伙）为 2025 年年度的审计机构。 1.基本信息 ...

证券代码：873223 证券简称：荣亿精密 公告编号：2025-043 根据《公司法》及《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）》《北京证券交易所上市公司持续监管指引第 1 号——独 立董事》《北京证券交易所上市公司持续监管指引第 11 号——可持续发展报告 （试行）》等相关规定，公司拟修订《公司章程》的部分条款，修订对照如下： | 原规定 | | | | | | 修订后 | | | --- | --- | --- | --- | --- | --- | --- | --- | | 第一百〇七条 董事会由 7 名董事组成， | 第一百〇七条 | | | 名董事组成， | | 董事会由 | 7 | | 设董事长 1 人，独立董事 3 人。董事会 | 设董事长 1 | 人，独立董事 | | 人。董事会 | | | 3 | | 下设战略、审计、提名、薪酬与考核等 | 下设战略与 | | 管理、审计、提名、薪 | | ESG | | | | 专门委员会。 | | | | | 酬与考核等专门委员会。 | | | | 第一百二十八条 公司董事会设立审计 | 第一百二十八条 | | 公司 ...

（四）独立董事及其配偶、父母、子女未在公司控股股东、实际控制人的附 属企业任职； （五）独立董事不是公司及公司控股股东、实际控制人或者其各自的附属企 业有重大业务往来的人员，未在有重大业务往来的单位及其控股股东、实际控制 人任职； 浙江荣亿精密机械股份有限公司 董事会关于独立董事独立性自查情况的专项报告 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。 根据《上市公司独立董事管理办法》《北京证券交易所上市公司持续监管指 引第 1 号——独立董事》《浙江荣亿精密机械股份有限公司章程》（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 立董事关于独立性自查表》,浙江荣亿精密机械股份有限公司（以下简称"公司"） 董事会就公司在任独立董事王志方先生、马惠女士、张昕女士的独立性情况形成 如下专项意见： （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； （二）独立董事及其配偶、父母、子女未直接或间接持有公司已发行股份百 分之一以上，不是公司 ...

证券代码：873223 证券简称：荣亿精密 公告编号：2025-040 浙江荣亿精密机械股份有限公司会计政策变更公告 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、变更概述 （一）变更日期：2024 年 1 月 1 日 （二）变更前后会计政策的介绍 1.变更前采取的会计政策： 本次变更前，公司执行财政部发布的《企业会计准则—基本准则》和各项具 体会计准则、企业会计准则应用指南、企业会计准则解释公告及其他相关规定。 2.变更后采取的会计政策： 财政部于 2024 年 12 月 6 日发布的《企业会计准则解释第 18 号》规定，对 不属于单项履约义务的保证类质量保证产生的预计负债进行会计核算时，应当按 确定的预计负债金额计入"主营业务成本"和"其他业务成本"等科目。该解释 规定自印发之日起施行，允许企业自发布年度提前执行。 （三）变更原因及合理性 本次会计政策变更是根据财政部相关文件要求进行的变更，符合《企业会计 准则》的相关规定，其决策程序符合相关法律、行政法规和《公司章程》的有关 规定，不会对公司 ...