创新新材料科技股份有限公司 关于发行股份购买资产减值测试情况报告的 专项审核报告 | 索引 | 页码 | | --- | --- | | 审核报告 | 1-2 | | 创新新材料科技股份有限公司关于发行股份购买资产 | 1-3 | | 减值测试报告 | | XYZH/2025CQAA2B0089 创新新材料科技股份有限公司 创新新材料科技股份有限公司全体股东： 我们接受委托，审核了后附的创新新材料科技股份有限公司（以下简称创新新材公 司）管理层编制的《创新新材料科技股份有限公司关于发行股份购买资产减值测试报告》 （以下简称"减值测试报告"）进行了专项审核。 一、管理层的责任 按照企业会计准则和《上市公司重大资产重组管理办法》(中国证券监督管理委员 会令第214号)的有关规定，以及创新金属签署的《发行股份购买资产协议》、《北京华联 综合超市股份有限公司与山东创新金属科技有限公司部分股东之盈利预测补偿协议》及 相关补充协议的约定编制减值测试说明，并保证其内容真实、准确和完整，不存在虚假 记载、误导性陈述或重大遗漏是创新新材公司管理层的责任。这种责任包括设计、执行 与维护与编制减值测试报告有关的内部控制，采用适当的 ...

创新新材料科技股份有限公司 2024 年度业绩承诺实现情况 专项审核报告 | 索引 | 页码 | | --- | --- | | 专项审核报告 | 1-2 | | 关于业绩承诺实现情况的说明 | 1-3 | 信永中和会计师事务所 北京市东城区朝阳门北大街 8号富华大厦A座9层 联系电话: telephone: +86(010)6554 2288 +86(010)6554 2288 | | 9/F, Block A, Fu Hua Mansion, No.8, Chaoyangmen Beidajie, | | | | --- | --- | --- | --- | | ShineWing | Dongcheng District, Beijing , | 传真: | +86(010)6554 7190 | | certified public accountants | 100027, P.R.China | facsimile: | +86(010)6554 7190 | 创新新材料科技股份有限公司 2024 年度业绩承诺实现情况 创新新材料科技股份有限公司全体股东： 我们接受委托，审核了创新新材料科技股份 ...

创新新材料科技股份有限公司 2024 年度 创新新材料科技股份有限公司全体股东： 我们对后附的创新新材料科技股份有限公司(以下简称"创新新材公司")关于募集 资金 2024 年度存放与使用情况的专项报告（以下简称募集资金年度存放与使用情况专 项报告）执行了鉴证工作。 创新新材公司管理层的责任是按照上海证券交易所相关规定编制募集资金年度存 放与使用情况专项报告。这种责任包括设计、实施和维护与募集资金年度存放与使用情 况专项报告编制相关的内部控制，保证募集资金年度存放与使用情况专项报告的真实、 准确和完整，以及不存在由于舞弊或错误而导致的重大错报。我们的责任是在实施鉴证 工作的基础上，对募集资金年度存放与使用情况专项报告发表鉴证意见。 募集资金年度存放与使用情况鉴证报告 | 索引 | | 页码 | | --- | --- | --- | | 鉴证报告 | | 1 | | 关于募集资金 2024 | 年度存放与使用情况的专项报告 | 1-6 | 募集资金年度存放与使用情况鉴证报告 XYZH/2025CQAA2B0040 创新新材料科技股份有限公司 我们按照《中国注册会计师其他鉴证业务准则第 3101 号-历史财务信 ...

华泰联合证券有限责任公司 关于 创新新材料科技股份有限公司 重大资产出售及发行股份购买资产并募集配套资金 暨关联交易 之 2024 年度业绩承诺实现情况及业绩承诺期届满资产 减值测试补偿情况的核查意见 独立财务顾问 签署日期：二〇二五年四月 1 释 义 在本核查意见中，除非文义载明，以下简称具有如下含义： 注：本核查意见中部分合计数与各加数直接相加之和在尾数上存在差异，均为四舍五入 所致。本核查意见所引用的财务数据和财务指标，如无特殊说明，指合并报表口径的财务数 据和根据该等财务数据计算的财务指标。 3 2022 年 10 月 13 日，中国证券监督管理委员会核发《关于核准北京华联综 合超市股份有限公司重大资产重组及向山东创新集团有限公司等发行股份购买 资产并募集配套资金的批复》（证监许可〔2022〕2467 号），批准本次交易。 华泰联合证券作为上市公司本次重大资产出售及发行股份购买资产暨关联 交易的独立财务顾问，根据《重组管理办法》、《上海证券交易所上市公司自律 监管指引第 11 号——持续督导》、《财务顾问业务管理办法》等有关规定的相 关要求，对上市公司进行持续督导，并发表意见如下： 一、标的资产涉及的 ...

创新新材料科技股份有限公司 专项说明 2024 年度 | 索引 | 页码 | | --- | --- | | 专项说明 | 1-2 | | 非经营性资金占用及其他关联资金往来情况汇总表 | 1-1 | 非经营性资金占用及其他关联资金往来的 信永中和会计师事务所 北京市东城区朝阳门北大街 8号富华大厦A座9层 联系电话: telephone: +86(010)6554 2288 +86(010)6554 2288 ShineWing certified public accountants 9/F, Block A, Fu Hua Mansion, 100027, P.R.China No.8, Chaoyangmen Beidajie, Dongcheng District, Beijing , facsimile: +86(010)6554 7190 +86(010)6554 7190 关于创新新材料科技股份有限公司 2024 年度非经营性资金占用及其他关联资金往来的专项说明 XYZH/2025CQAA2B0039 创新新材料科技股份有限公司 创新新材料科技股份有限公司全体股东： 我们按照中国注册会计师审计 ...

创新新材料科技股份有限公司 2024 年度 审计报告 | 索引 | | 页码 | | --- | --- | --- | | 审计报告 | | 1-4 | | 公司财务报表 | | | | — | 合并资产负债表 | 1-2 | | — | 母公司资产负债表 | 3-4 | | — | 合并利润表 | 5 | | — | 母公司利润表 | 6 | | — | 合并现金流量表 | 7 | | — | 母公司现金流量表 | 8 | | — | 合并股东权益变动表 | 9-10 | | — | 母公司股东权益变动表 | 11-12 | | — | 财务报表附注 | 13-111 | 我们审计了创新新材料科技股份有限公司（以下简称创新新材公司）财务报表，包 括 2024 年 12 月 31 日的合并及母公司资产负债表，2024 年度的合并及母公司利润表、 合并及母公司现金流量表、合并及母公司股东权益变动表，以及相关财务报表附注。 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 映了创新新材公司 2024 年 12 月 31 日的合并及母公司财务状况以及 2024 年度的合并及 母公司经营成果 ...

一、主要会计数据和财务指标 | 报告期指标 | 2024年年报 | 2023年年报 | 本年比上年增减(%) | 2022年年报 | | --- | --- | --- | --- | --- | | 基本每股收益（元） | 0.2372 | 0.2328 | 1.89 | 0.3160 | | 每股净资产（元） | 2.63 | 2.34 | 12.39 | 1.98 | | 每股公积金(元) | 0.71 | 0.62 | 14.52 | 0.38 | | 每股未分配利润(元) | 0.89 | 0.67 | 32.84 | 0.55 | | 每股经营现金流(元) | - | - | - | - | | 营业收入(亿元) | 809.42 | 728.44 | 11.12 | 693.19 | | 净利润(亿元) | 10.1 | 9.58 | 5.43 | 10.9 | | 净资产收益率(%) | 9.68 | 10.94 | -11.52 | 19.63 | 数据四舍五入，查看更多财务数据>> 二、前10名无限售条件股东持股情况 前十大流通股东累计持有： 53759.66万股，累计占流通股比： 36. ...

Financial Performance - The company's revenue for Q1 2025 was CNY 19,163,990,142.59, representing a 7.79% increase compared to CNY 17,778,801,588.65 in the same period last year[5] - Net profit attributable to shareholders decreased by 26.55% to CNY 206,955,778.80 from CNY 281,776,869.78 year-on-year[5] - The net profit after deducting non-recurring gains and losses fell by 28.91% to CNY 194,393,319.83 compared to CNY 273,465,838.25 in the previous year[5] - Basic and diluted earnings per share decreased by 22.46% to CNY 0.050 from CNY 0.065 year-on-year[5] - Net profit for Q1 2025 was CNY 204.65 million, a decrease of 27.6% from CNY 282.56 million in Q1 2024[20] - The company reported a total comprehensive income of CNY 214.05 million for Q1 2025, compared to CNY 273.87 million in Q1 2024, a decline of 21.8%[21] Cash Flow and Liquidity - The net cash flow from operating activities was negative at CNY -2,828,326,940.46, a decline of 43.93% from CNY -1,965,065,771.65 in the same period last year[5] - The company experienced a significant cash outflow due to increased inventory purchases during the Spring Festival period[8] - In Q1 2025, the cash inflow from operating activities was approximately ¥19.98 billion, an increase from ¥19.17 billion in Q1 2024, representing a growth of about 4.24%[23] - The net cash outflow from operating activities was ¥2.83 billion in Q1 2025, compared to a net outflow of ¥1.97 billion in Q1 2024, indicating a worsening cash flow situation[23] - The total cash outflow for operating activities was approximately ¥22.81 billion in Q1 2025, compared to ¥21.13 billion in Q1 2024, reflecting an increase of about 7.94%[23] Assets and Liabilities - Total assets increased by 3.038% to CNY 26,909,780,357.12 from CNY 26,116,320,001.70 at the end of the previous year[6] - The company's total liabilities increased to CNY 15.77 billion in Q1 2025 from CNY 15.19 billion in Q1 2024, reflecting a growth of 3.8%[18] - Non-current liabilities rose to CNY 2.89 billion in Q1 2025, compared to CNY 2.33 billion in Q1 2024, marking a 24% increase[18] - The total current liabilities increased, with accounts payable rising to RMB 1,278,508,787.52 from RMB 1,158,149,906.18, an increase of approximately 10.4%[17] Shareholder Information - The total number of ordinary shareholders at the end of the reporting period was 65,653[10] - The company has not reported any significant changes in the shareholder structure or any new strategic initiatives during the reporting period[12][13] Operational Costs and Expenses - Total operating costs for Q1 2025 were CNY 18.91 billion, up 8.6% from CNY 17.41 billion in Q1 2024[20] - The company's net profit decline was primarily due to decreased gross margins on products and increased financial expenses[8] - Research and development expenses for Q1 2025 were CNY 82.30 million, a decrease of 6.3% from CNY 88.34 million in Q1 2024[20] - The company’s financial expenses increased to CNY 118.97 million in Q1 2025, up 49.4% from CNY 79.62 million in Q1 2024[20] Inventory and Receivables - Accounts receivable increased significantly to RMB 4,537,310,367.60 from RMB 3,196,317,707.18, marking an increase of approximately 42%[16] - Inventory levels rose to RMB 4,076,340,178.69 from RMB 3,593,038,193.64, indicating an increase of around 13.5%[16] - The company reported a significant increase in prepayments, which rose to RMB 1,611,753,508.79 from RMB 97,007,805.90, a substantial increase of around 1,558%[16] Cash and Equivalents - The company's cash and cash equivalents decreased to RMB 4,923,120,942.92 from RMB 7,882,388,214.40, representing a decline of about 37.4%[16] - The total cash and cash equivalents at the end of Q1 2025 stood at approximately ¥3.12 billion, compared to ¥1.48 billion at the end of Q1 2024, representing a year-over-year increase of about 110.4%[24]

Financial Performance - The company's operating revenue for 2024 reached ¥80.94 billion, an increase of 11.12% compared to ¥72.84 billion in 2023 [32]. - Net profit attributable to shareholders increased by 5.48% to ¥1.01 billion from ¥957.87 million in the previous year [32]. - The net cash flow from operating activities surged by 160.47%, rising to ¥1.52 billion from ¥582.37 million in 2023 [34]. - Total assets grew by 31.14% to ¥26.12 billion, up from ¥19.92 billion in 2023 [32]. - Basic earnings per share for 2024 were ¥0.2372, a 1.88% increase from ¥0.2328 in 2023 [33]. - The weighted average return on equity decreased to 9.68% from 10.94% in the previous year, a decline of 1.26 percentage points [33]. - The first quarter revenue was ¥17.78 billion, with net profit attributable to shareholders at ¥281.78 million [36]. - Non-recurring gains for 2024 amounted to ¥91.90 million, compared to ¥76.50 million in 2023 [37]. - The company achieved a revenue of 80.94 billion RMB in 2024, representing a year-on-year growth of 11.12% [119]. - The net profit attributable to shareholders was 1.01 billion RMB, an increase of 5.48% compared to the previous year [119]. Dividend and Share Capital - The company plans to distribute a cash dividend of 0.0808 RMB per share (including tax), totaling approximately 303.49 million RMB based on 3,756,072,163 shares [7]. - The total share capital as of December 31, 2024, is 4,107,435,885 shares, with 351,363,722 shares excluded from profit distribution due to ongoing repurchase [7]. - The company does not plan to issue bonus shares or increase capital reserves through stock conversion this year [7]. Risk Factors and Management - The company has identified several risk factors, including changes in the overseas investment environment and fluctuations in macroeconomic conditions [11]. - The company’s future plans and strategies are subject to investment risks and do not constitute substantive commitments to investors [8]. - The company has not experienced any non-operational fund occupation by controlling shareholders or related parties [9]. - The company has not violated decision-making procedures for external guarantees [9]. Audit and Compliance - The company has received a standard unqualified audit report from Xinyong Zhonghe Accounting Firm [6]. - The company emphasizes the importance of accurate and complete financial reporting, with key personnel affirming the integrity of the annual report [6]. - The company disclosed 123 announcements and reports during the reporting period, adhering to information disclosure regulations to protect investor rights [184]. Production and Sales - The company’s aluminum wire and cable sales reached 943,100 tons, with domestic and global market shares of 18.6% and 16.0%, respectively, both ranking first [48]. - The company’s 3C consumer electronics aluminum profile business saw a sales growth of 34.15% year-on-year, demonstrating strong market competitiveness [46]. - The company’s aluminum rod and cable segment achieved a sales growth of 72.73%, entering the supply chain of several well-known automotive brands [46]. - The company’s production of aluminum profiles increased by 59.96% year-on-year, contributing to the high-end product transformation [49]. - The company has established a total of 6 recycled aluminum projects with an annual capacity of 1.7 million tons, aiming to exceed 2 million tons in the future [52]. Strategic Initiatives - The company plans to invest up to 209 million USD in the "Saudi Red Sea Aluminum Industry Chain Comprehensive Project," expected to produce 500,000 tons of electrolytic aluminum annually [50]. - The company signed a strategic cooperation agreement with Industrial Fulian to expand collaboration globally in areas such as 3C consumer electronics profiles and aluminum recycling, aiming to enhance market share and meet customer demands for high-quality products [55]. - The company completed the asset transfer of a hot-rolled project to Gränges Group, acquiring a 20% stake in Gränges (Shanghai) post-transaction, which will enhance its competitiveness in lightweight automotive materials [56]. Research and Development - During the reporting period, the company added 87 authorized patents, bringing the total to 537 domestic patents, including 62 invention patents, indicating a strong focus on R&D and innovation [57]. - The company is collaborating with CATL to develop aluminum alloy materials for battery packs, which have passed multiple certifications and entered CATL's supply chain [59]. - The company has established a comprehensive process system for aluminum alloy research and production, covering alloy research, casting, homogenization, extrusion, anodizing, and deep processing [100]. Environmental and Sustainability Efforts - The company actively responds to the national "dual carbon" strategy, promoting a sustainable development model with a focus on "green raw materials, low-carbon manufacturing, and recycling" to support the green transformation of downstream industries such as new energy vehicles and photovoltaics [54]. - The company aims to increase the proportion of recycled aluminum in its raw materials, contributing to lower carbon footprints and offering more low-carbon products to downstream customers [97]. - The company has achieved a waste gas treatment efficiency of 99.7% and a collection rate of non-organized waste gas of 99.5% [112]. - The company’s particulate matter emissions are 90% lower than national standards, and sulfur dioxide and nitrogen oxide emissions are 75% and 80% lower, respectively [113]. Market Trends and Projections - In 2024, domestic aluminum consumption grew by 2.8%, and aluminum exports increased by 19.3%, contributing to a 4.4% rise in overall production [64]. - The automotive sector's aluminum consumption is estimated to rise by 15.8% to 3.3 million tons in 2024, supported by a 34.4% increase in new energy vehicle production [69][75]. - The company faces risks related to changes in overseas investment environments and the potential cancellation of export tax rebates for aluminum products [174]. - The company plans to diversify its market presence in downstream sectors to reduce risks associated with market fluctuations and enhance overall profitability [175]. Governance and Management - The company held 4 shareholder meetings during the reporting period, ensuring compliance with legal requirements and protecting shareholder rights [182]. - The board of directors consists of 9 members, including 3 independent directors, and held 7 meetings during the reporting period to ensure effective governance [183]. - The company has established independent operations, with no significant influence from controlling shareholders or related parties [186]. - The total remuneration for directors, supervisors, and senior management in the reporting period amounted to 15.4956 million yuan (before tax) [197].

创新新材料科技股份有限公司 独立董事 2024 年度述职报告 | | | | | 参加董事会情况 | | | 参加股东大 | | --- | --- | --- | --- | --- | --- | --- | --- | | 独立董 | | | | | | | 会情况 | | 事姓名 | 应参加董 | 亲自出 | 以通讯 方式出 | 委托出 | 缺席次 | 是否连续两 次未亲自参 | 出席股东大 | | | 事会次数 | 席次数 | | 席次数 | 数 | | 会的次数 | | | | | 席次数 | | | 加会议 | | | 熊慧 | 7 | 7 | 6 | 0 | 0 | 否 | 4 | 作为公司独立董事，本人亲自或以通讯形式出席了所有应出席的董事会会议 和股东大会，无缺席且未委托其他独立董事代为出席的情形，不存在连续两次未 亲自出席会议的情况。本人对董事会审议的相关议案均进行了认真阅读并仔细研 究，基于本人的专业知识及公司的发展情况与公司经营管理层保持充分沟通，以 谨慎的态度行使表决权。 本人熊慧，作为创新新材料科技股份有限公司（以下简称"公司"或"本公 司"）第八届董事会独立董事，根据《中华人民 ...