中信证券股份有限公司 关于浙江东望时代科技股份有限公司 重大资产购买 标的资产2024年度业绩承诺实现情况 及业绩承诺期届满资产减值测试情况 之独立财务顾问核查意见 独立财务顾问 二〇二五年四月 独立财务顾问声明 依据《上市公司重大资产重组管理办法》《上市公司并购重组财务顾问业务 管理办法》等法规的有关规定和要求，按照证券行业公认的业务标准、道德规范， 本着诚实信用和勤勉尽责的态度，遵循客观、公正原则，在认真审阅相关资料和 充分了解本次交易行为的基础上，本独立财务顾问对本次交易的标的公司重庆 汇贤优策科技有限公司（以下简称"汇贤优策"或"标的公司"）2024 年度业 绩承诺实现情况及业绩承诺期届满减值测试情况进行了核查，现出具本核查意 见。 本独立财务顾问未委托或授权其他任何机构和个人提供未在本核查意见中 列载的信息，以作为本核查意见的补充和修改，或者对本核查意见做任何解释或 说明。 政府有关部门及中国证监会对本次交易的重组报告书内容不负任何责任，对 其内容的真实性、准确性和完整性不作任何保证。任何与之相反的声明均属虚假 不实陈述。 本独立财务顾问提醒投资者：本核查意见不构成对东望时代的任何投资建议 或意见， ...

关于浙江东望时代科技股份有限公司 2024 年度营业收入 关于浙江东望时代科技股份有限公司 2024 年度营业收入 扣除事项的专项核查意见 中兴财光华审专字（2025）第 318022 号 浙江东望时代科技股份有限公司全体股东： 扣除事项的专项核查意见 中兴财光华审专字（2025）第 318022 号 目 录 关于浙江东望时代科技股份有限公司 2024 年 度营业收入扣除事项的专项核查意见 浙江东望时代科技股份有限公司 2024 年度营 业收入扣除情况表 我们接受委托，对浙江东望时代科技股份有限公司（以下简称东望时代 公司）2024 年度财务报表进行审计，并出具了中兴财光华审会字（2025）第 318008 号审计报告。在此基础上，我们对东望时代公司编制的《浙江东望时 代科技股份有限公司 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"）进行了核查。 一、管理层的责任 东望时代公司管理层负责按照《上海证券交易所股票上市规则（2024 年 4 月修订）》和《上海证券交易所上市公司自律监管指南第 2 号——业务办理（2024 年 5 月修订）》的规定编制营业收入扣除情况表，并设计、执行和维护必 ...

一、管理层对财务报表的责任 东望时代公司管理层的责任是按照《上市公司重大资产重组管理办法》的 规定和东望时代公司与股权业务之交易各方签订的《浙江东望时代科技股份有 限公司与李晓东等附件一所列之出售方之资产购买协议》及《浙江东望时代科 技股份有限公司与李晓东、欧波、谭淑娅、重庆策聚企业管理咨询中心（有限 合伙）、重庆顺展企业管理咨询中心（有限合伙）及重庆能瑞企业管理咨询中 心（有限合伙）之业绩补偿协议》、《浙江东望时代科技股份有限公司与李晓 东、欧波、谭淑娅、重庆策聚企业管理咨询中心（有限合伙）、重庆顺展企业 管理咨询中心（有限合伙）及重庆能瑞企业管理咨询中心（有限合伙）之业绩 补偿协议之补充协议》编制减值测试报告，并保证其内容真实、准确、完整、 以及不存在虚假记载、误导性陈述或重大遗漏。 二、注册会计师的责任 浙江东望时代科技股份有限公司 中兴财光华审专字（2025）第 318029 号 审核报告 浙江东望时代科技股份有限公司全体股东： 中兴财光华审专字（2025）第 318029 号 我们接受委托，审核了后附的浙江东望时代科技股份有限公司（以下简称 "东望时代公司"）管理层编制的《浙江东望时代科技股份有限公 ...

关于浙江正蓝节能科技股份有限公司 业绩承诺完成情况的专项审核报告 中兴财光华审专字（2025）第 318004 号 目 录 专项审核报告 关于浙江正蓝节能科技股份有限公司2022-2024年度业 绩承诺完成情况的专项说明 关于浙江正蓝节能科技股份有限公司 2022-2024年度业绩承诺完成情况的专项审核报告 中兴财光华审专字（2025）第318004号 浙江东望时代科技股份有限公司全体股东： 我们接受委托，对后附的浙江东望时代科技股份有限公司（以下简称"东 望时代公司"）2024 年度的《关于浙江正蓝节能科技股份有限公司 2022-2024 年度业绩承诺完成情况的专项说明》进行了专项审核。 基于东望时代公司收购浙江正蓝节能科技股份有限公司（以下简称"正 蓝节能公司"）43.82%股权业务之交易各方签订的《浙江东望时代科技股份有 限公司（作为收购方）与王娟娟、许根华、张玉贺及卢军红（作为出售方） 之关于浙江正蓝节能科技股份有限公司之少数股份收购框架协议》，编制专 项说明并保证其真实性、完整性和准确性，提供真实、合法、完整的实物证 据、原始书面材料、副本材料、口头证言以及我们认为必要的其他证据，是 东望时代公司管 ...

中兴财光华审专字（2025）第 318002 号 内部控制审计报告 浙江东望时代科技股份有限公司 中兴财光华审专字(2025)第318002号 浙江东望时代科技股份有限公司全体股东: 按照《企业内部控制审计指引》及中国注册会计师执业准则的相关要求, 我们审计了浙江东望时代科技股份有限公司(以下简称"东望时代公司")2024 年 12月 31日的财务报告内部控制的有效性。 一、企业对内部控制的责任 按照《企业内部控制基本规范》、《企业内部控制应用指引》、《企业 内部控制评价指引》的规定,建立健全和有效实施内部控制,并评价其有效 性是东望时代公司董事会的责任。 二、注册会计师的责任 我们的责任是在实施审计工作的基础上,对财务报告内部控制的有效性发表 审计意见,并对注意到的非财务报告内部控制的重大缺陷进行披露。 三、内部控制的固有局限性 内部控制具有固有局限性,存在不能防止和发现错报的可能性。此外,由于 情况的变化可能导致内部控制变得不恰当,或对控制政策和程序遵循的程度降 低,根据内部控制审计结果推测未来内部控制的有效性具有一定风险。 四、财务报告内部控制审计意见 我们认为,东望时代公司于2024年12月31日按照 ...

浙江东望时代科技股份有限公司 中兴财光华审会字（2025）第 318008 号 | 目录 | | --- | 一、审计意见 我们审计了浙江东望时代科技股份有限公司（以下简称东望时代公司）财 务报表，包括 2024 年 12 月 31 日的合并及公司资产负债表，2024 年度的合并及 公司利润表、合并及公司现金流量表、合并及公司股东权益变动表以及财务报 表附注。 我们认为，后附的财务报表在所有重大方面按照企业会计准则的规定编制， 公允反映了东望时代公司 2024 年 12 月 31 日的合并及公司财务状况以及 2024 年 度的合并及公司经营成果和现金流量。 二、形成审计意见的基础 审计报告 我们按照中国注册会计师审计准则的规定执行了审计工作。审计报告的 "注册会计师对财务报表审计的责任"部分进一步阐述了我们在这些准则下的 责任。按照中国注册会计师职业道德守则，我们独立于东望时代公司，并履行 了职业道德方面的其他责任。我们相信，我们获取的审计证据是充分、适当的， 为发表审计意见提供了基础。 | 合并及公司资产负债表 | 1-2 | | --- | --- | | 合并及公司利润表 | 3 | | 合并及公司现金 ...

Financial Performance - The company reported a net loss of 366.92 million yuan attributable to shareholders for the year 2024[6]. - The net profit attributable to shareholders of the listed company was -366.92 million RMB in 2024, a decrease of 423.95% compared to the previous year[22]. - The basic earnings per share for 2024 was -0.45 RMB, reflecting a decline of 421.43% from 0.14 RMB in 2023[23]. - The total assets decreased by 13.73% to 2.99 billion RMB at the end of 2024 compared to the previous year[22]. - The operating cash flow net amount for 2024 was 106.38 million RMB, a decrease of 48.06% from the previous year[22]. - The company achieved operating revenue of 447.46 million RMB, representing a 9.62% increase compared to the same period last year[43]. - The company reported a quarterly revenue of 211.91 million RMB in Q4 2024, contributing to the overall annual growth[24]. - The weighted average return on net assets was -13.16% in 2024, a decrease of 16.97 percentage points from the previous year[23]. - The company reported a significant increase in sales expenses by 35.27% to 10.15 million RMB, driven by business expansion efforts[44]. - The company experienced a net cash outflow from investment activities of 454.61 million RMB, primarily due to guarantee compensation[44]. Governance and Management - The board has proposed no cash profit distribution or capital reserve transfer to maintain healthy cash flow and sustainable development[6]. - The company emphasizes the importance of maintaining the accuracy and completeness of its financial reports, as stated by its management[5]. - The board of directors consists of 8 members, including 3 independent directors, ensuring a balanced governance structure[80]. - The company has implemented a transparent performance evaluation and incentive mechanism for directors and senior management to enhance scientific management practices[81]. - The company has a structured process for determining the remuneration of its directors and senior management, ensuring compliance with internal policies[92]. - The company has implemented a new governance structure to enhance operational efficiency and compliance[85]. - The company has established a robust internal control system to enhance risk management and compliance, aiming for high-quality development[79]. Strategic Initiatives - The company has a commitment to sustainable development and long-term shareholder interests despite the current financial losses[6]. - The company’s future plans include addressing identified risks and enhancing operational strategies[8]. - The company aims to enhance its operational efficiency and management level through five key measures, including clarifying control boundaries and implementing regular business data analysis[31]. - The company is committed to technology innovation and value creation as part of its strategy for the "14th Five-Year Plan" development phase[32]. - The company plans to continue expanding its park life service business, which has shown growth in revenue and gross margin[46]. - The company is focusing on campus scenarios for its diversified business layout, emphasizing refined operations and innovative business incubation[38]. Risks and Challenges - The company faces potential risks related to its operational and strategic plans, which are detailed in the report[8]. - The company faces market competition risks due to the influx of enterprises in the energy-saving service industry, which may lead to declining service prices and reduced project returns[75]. - Operational risks include challenges in supply chain management and cost control, as well as potential impacts from aging equipment on water and electricity costs[76]. - The company is at risk of talent loss, particularly in technical services and payment sectors, if it fails to meet employee expectations regarding compensation and work environment[76]. Legal and Compliance Issues - The company received a warning letter from the Zhejiang Securities Regulatory Bureau on December 21, 2023, due to failure to disclose an asset evaluation report related to the transfer of land use rights, which was approved by the shareholders' meeting on July 7, 2022[96]. - The Shanghai Stock Exchange issued regulatory warnings to the company and its responsible personnel on December 11, 2023, and January 25, 2024, for the same disclosure issue[96]. - The company is currently involved in significant litigation matters, including a case where it acted as a guarantor for Guangsha Construction, which has resulted in ongoing legal proceedings[149]. - The company has provided a maximum guarantee of 20 million RMB for Guangsha Construction's debt, which has led to a lawsuit initiated by Shaoxing Bank[149]. Research and Development - Research and development expenses increased by 156.67% to 11.83 million RMB, primarily due to increased R&D projects in subsidiaries[44]. - The R&D expenditure for new products and technologies increased by 25% year-over-year, totaling 300 million yuan[85]. - The company employed 67 R&D personnel, making up 14.82% of the total workforce[55]. Shareholder Information - The total number of common shareholders as of the end of the reporting period is 29,557, an increase from 29,380 at the end of the previous month[176]. - The largest shareholder, Dongyang Dongke Digital Technology Co., Ltd., holds 224,167,118 shares, representing 26.55% of the total shares[178]. - The company has a repurchase account holding 37,857,011 shares, accounting for 4.48% of the total share capital[179]. - The controlling shareholder is Dongyang Dongke Digital Technology Co., Ltd., established on June 21, 2021[181]. Financial Position and Investments - The company has a total of 6,000.00 million RMB in new guarantees during the reporting period, excluding those to subsidiaries[164]. - The total amount of guarantees provided by the company, including those to subsidiaries, is 60,962.52 million RMB, which accounts for 23.94% of the company's net assets[164]. - The company has committed 30,000,000 RMB to a securities investment product and 162,000,000 RMB to bank wealth management products, with an expected return of 387,796.34 RMB from the securities product[169]. - The company has a guarantee of 28,100 million RMB for Hangzhou Yirong, which has also exceeded its due date but is not currently in litigation[167].

我们接受委托，审核了后附的浙江东望时代科技股份有限公司（以下简称 "东望时代公司"）管理层编制的《浙江东望时代科技股份有限公司购买资产 之业绩承诺期满减值测试报告》。 一、管理层对财务报表的责任 东望时代公司管理层的责任是按照东望时代公司与股权业务之交易各方签 订的《关于浙江正蓝节能科技股份有限公司之少数股份收购框架协议》编制减 值测试报告，并保证其内容真实、准确、完整、以及不存在虚假记载、误导性 陈述或重大遗漏。 浙江东望时代科技股份有限公司 中兴财光华审专字（2025）第 318030 号 审核报告 中兴财光华审专字（2025）第 318030 号 浙江东望时代科技股份有限公司全体股东： 中国注册会计师: 二、注册会计师的责任 我们的责任是在实施审核工作的基础上，对东望时代公司管理层编制的资 产减值测试报告发表审核意见。 我们按照《中国注册会计师其他鉴证业务准则第 3101 号一历史财务信息审 计或审阅以外的鉴证业务》的规定执行了鉴证工作。该准则要求我们遵守职业 道德守则，计划和实施鉴证工作，以对资产减值测试报告是否不存在重大错报 获取有限保证 有限保证鉴证业务所实施的程序的性质、时间较合理保证业务有所不 ...

Group 1 - The company plans to sell 12 million shares of Zheshang Bank within 12 months after the shareholders' meeting approval [1] - As of the announcement date, the company holds 126 million shares of Zheshang Bank, representing a 0.4575% ownership [1] - Out of the total shares, 78.2556 million shares are frozen by the court due to external guarantee matters [1] Group 2 - The transaction will not be classified as a related party transaction or a major asset restructuring [1] - The minimum transaction price is set at 2.6 yuan per share [1]