北京市金杜律师事务所 关于中国软件与技术服务股份有限公司 2024 年第七次临时股东大会的 法律意见书 致：中国软件与技术服务股份有限公司 北京市金杜律师事务所（以下简称本所）接受中国软件与技术服务股份有限公司 （以下简称公司）委托，根据《中华人民共和国证券法》（以下简称《证券法》）、 《中华人民共和国公司法》（以下简称《公司法》）、中国证券监督管理委员会《上 市公司股东大会规则（2022 年修订）》（以下简称《股东大会规则》）等中华人民 共和国境内（以下简称中国境内，为本法律意见书之目的，不包括中国香港特别行政 区、中国澳门特别行政区和中国台湾地区）现行有效的法律、行政法规、规章、规范 性文件（以下统称法律法规）和现行有效的《中国软件与技术服务股份有限公司章程》 （以下简称《公司章程》）有关规定，指派律师出席了公司于 2024 年 12 月 12 日召 开的 2024 年第七次临时股东大会（以下简称本次股东大会），并就本次股东大会相 关事项出具本法律意见书。 为出具本法律意见书，本所律师审查了公司提供的以下文件，包括但不限于： 1. 经公司 2024 年第五次临时股东大会审议通过的《公司章程》； 2. 公司 ...

对当期损益的影响：将对公司 2024 年度当期损益产生积极的影响，具体 会计处理以及对公司当期损益的影响情况将以审计机构年度审计确认后的结果 为准 一、获取补助的基本情况 证券代码：600536 证券简称：中国软件 公告编号：2024-085 中国软件与技术服务股份有限公司 子公司获得政府补助公告 本公司董事会及全体董事保证本公告内容不存在任何虚假记载、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责任。 重要内容提示： 获得补助金额:8300 万元 特此公告。 中国软件与技术服务股份有限公司董事会 2024 年 12 月 11 日 1 公司子公司麒麟软件有限公司（简称麒麟软件）于 2024 年 12 月 11 日获得 1 笔与收益相关的政府补助，共计 8,300 万元，占公司 2023 年经审计归属于母 公司股东的净利润（-23,274.64 万元）绝对值的 35.66%。 具体补助情况 单位：万元 | 序号 | 获得时间 | 补助类型 | 补助金额 | 占公司2023年经审计归属于母公司股东的净利 | | --- | --- | --- | --- | --- | | | | ...

Investment Rating - The report maintains a "Buy" rating for the company, indicating a positive outlook for its stock performance relative to the market index [12]. Core Views - The company is set to increase its stake in its subsidiary, Kirin Software, through a capital increase of up to 3 billion yuan, with the company planning to invest no more than 2 billion yuan [3][4]. - Following this capital increase, the company's ownership in Kirin Software is expected to rise from 40.25% to 51.79%, significantly enhancing its control over the operating system segment [4]. - The report highlights the favorable market conditions for the company, particularly in the context of domestic software development and the increasing importance of self-sufficiency in technology [6]. Financial Summary - **Revenue Projections**: The company anticipates revenue growth from 6,723 million yuan in 2023 to 9,014 million yuan by 2026, reflecting a compound annual growth rate (CAGR) of approximately 10.6% [2]. - **Net Profit Forecast**: The net profit is projected to recover from a loss of 233 million yuan in 2023 to a profit of 181 million yuan by 2026, indicating a strong turnaround [2]. - **Gross Margin Improvement**: The gross margin is expected to improve from 36.9% in 2023 to 41.1% in 2026, showcasing enhanced operational efficiency [2]. - **Earnings Per Share (EPS)**: EPS is forecasted to increase from -0.27 yuan in 2023 to 0.21 yuan in 2026, reflecting the company's recovery trajectory [2]. Market Position - Kirin Software has maintained its leading position in the Chinese Linux market for 13 consecutive years, which is expected to strengthen further with the new capital injection aimed at enhancing research and development [5]. - The report emphasizes the strategic importance of Kirin Software in the context of national policies promoting the use of domestic technology solutions, positioning the company to benefit from these trends [6].

Investment Rating - The report maintains a "Buy" rating for China Software [1] Core Views - The increase in capital for Kirin Software strengthens its leading position in the domestic OS market, with China Software's stake expected to rise from 40.25% to between 47% and 52% [1][2] - The capital increase will enhance Kirin Software's R&D capabilities, expand its product line, and optimize its business structure, thereby consolidating the industrial ecosystem [2] - The report anticipates a unified technical route for domestic operating systems, with central and state-owned enterprises playing a crucial role in this ecosystem [2] Financial Forecasts - The projected total revenue for China Software is expected to recover from 6,723 million in 2023 to 8,067 million in 2024, with a growth rate of 19.99% [1][10] - The net profit attributable to the parent company is forecasted to improve significantly from a loss of 232.75 million in 2023 to a profit of 156.80 million in 2024, reflecting a growth rate of 167.37% [1][10] - The report projects earnings per share (EPS) to recover from a loss of 0.27 yuan in 2023 to a profit of 0.18 yuan in 2024 [1][10]

中国软件与技术服务股份有限公司 关联交易进展公告 本公司董事会及全体董事保证本公告内容不存在任何虚假记载、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责任。 一、关联交易基本情况 公司于 2024 年 12 月 6 日召开第八届董事会第十六次会议，审议通过了《关 于子公司麒麟软件增资扩股及公司参与认购的议案》。根据战略与经营发展需要， 公司控股子公司麒麟软件有限公司（简称麒麟软件）拟增资扩股募集资金不超过 30 亿元，其中公司以非公开协议方式参与本次增资，认购金额不超过 20 亿元， 经进场交易遴选的合格投资人认购不超过 10 亿元。 根据北京中同华资产评估有限公司以 2023 年 12 月 31 日为基准日出具的评 估报告，麒麟软件股东全部权益评估值为 83.55 亿元，上述评估结果已经国资备 案。本次公开挂牌价格以该评估值为基础，公司与本次公开挂牌征集到的合格投 资人价格一致，不低于以经国资备案的麒麟软件净资产评估值折算的每注册资本 的价格，最终通过产权交易机构公开挂牌的方式确定。公司持股比例预计由 40.25%提高至 47.23%（按照麒麟软件以上述评估价格增资扩股 30 ...

Investment Rating - The report maintains a "Recommended" rating for the company [3] Core Views - The company is increasing its stake in its subsidiary, Kirin Software, through a capital increase of up to 3 billion yuan, with the company participating with a maximum of 2 billion yuan [4] - Following the capital increase, the company's shareholding in Kirin Software is expected to rise from 40.25% to 47.23%, or potentially to 51.79% if certain conditions are not met [4] - The capital increase is significant for the company's strategy in the domestic software market, particularly in the context of state-owned enterprise reform [4] - Kirin Software has established a strong position in the domestic operating system market, holding the top market share in China's Linux market for 12 consecutive years [4][7] - The company aims to enhance its core capabilities and market position in the "Xinchuang" (information technology innovation) sector through this investment [7] Summary by Sections Event Overview - On December 6, 2024, the company announced a capital increase for Kirin Software, aiming to raise no more than 3 billion yuan [4] - The company plans to use funds from a specific A-share issuance to participate in this capital increase [4] Financial Projections - The company's revenue for 2023 is projected at 6.723 billion yuan, with a growth rate of -30.3% [7] - Expected net profit for 2024 is 133 million yuan, with a significant recovery from a loss of 233 million yuan in 2023 [7] - The company anticipates a compound annual growth rate (CAGR) of 28% in revenue and 37% in net profit for Kirin Software from 2020 to 2023 [4][7] Strategic Importance - The capital increase is expected to enhance Kirin Software's R&D capabilities and product line, optimizing its business structure [7] - The company is positioned as a key player in the "Xinchuang" sector, focusing on foundational software and high-tech applications for government and industry [7]

Investment Rating - The investment rating for the company is "Buy" [5] Core Views - The company is strengthening its investment in self-developed software and has increased its stake in Kirin Software, a leading domestic operating system company, which is crucial for the company's positioning in the Xinchuang industry chain [3][4] - The company is optimizing its revenue structure by selling its entire 66% stake in Zhongruan System, which has been a loss-making subsidiary, thereby reducing the negative impact on overall performance [3] - Overall, the company has a clear strategic positioning, enhancing its stake in profitable subsidiaries while divesting from long-term loss-making entities, thus revitalizing resources and focusing on core business areas [3] Financial Summary - The company expects to achieve revenues of 70.54 billion, 78.28 billion, and 88.98 billion yuan for 2024, 2025, and 2026 respectively, with year-on-year growth rates of 4.92%, 10.98%, and 13.66% [4] - Corresponding net profits are projected to be 1.30 billion, 1.64 billion, and 2.12 billion yuan for the same years, with growth rates of -26.04%, 29.32% [4] - The earnings per share (EPS) are forecasted to be 0.15, 0.19, and 0.25 yuan for 2024, 2025, and 2026 respectively [4]

本资产评估报告依据中国资产评估准则编制 麒麟软件有限公司拟增资扩股涉及的麒麟 软件有限公司股东全部权益价值项目 资产评估报告 北京中同华资产评估有限公司 China Alliance Appraisal Co.,Ltd. 日期:2024年5月26日 地址:北京市丰台区丽泽路 16 号院北京汇亚大厦 28 层 邮编:100073 麒麟软件有限公司拟增资扩股涉及的 麒麟软件有限公司股东全部权益价值项目 · 资产评估报告 目录 中同华评报字(2024)第 020969 号 共一册 第一册 | 声明 . | | --- | | 资产评估报告摘要 . | | 资产评估报告正文 . | | 一、委托人、被评估单位和资产评估委托合同约定的其他资产评估报告使用人概况 | | .. | | 二、评估目的 . | | 三、评估对象和评估范围 | | 四、价值类型及其定义 ……………………………………………………………………………………………………………………22 | | 五、评估基准日 ………………………………………………………………………………………………………22 | | 六、评估依据 . | | 七、评估方法 ……………… ...

麒麟软件有限公司 2023年度合并及母公司财务报表 审计报告书 中兴华会计师事务所(特殊普通合伙) ZHONGXINGHUA CERTIFIED PUBLIC ACCOUNTANTS LLP 地址：北京市丰台区丽泽路 20 号丽泽 SOHO Ｂ座 20 层 邮编：100073 电话：(010) 51423818 传真：(010) 51423816 目 录 | 一、审计报告 | | 1-3 | | --- | --- | --- | | | 二、审计报告附送 | | | 1. | 合并资产负债表 | 1-2 | | 2. | 母公司资产负债表 | 3-4 | | 合并利润表 3. | | 5 | | 4. | 母公司利润表 | 6 | | 5. | 合并现金流量表 | 7 | | 6. | 母公司现金流量表 | 8 | | 7. | 合并股东权益变动表 | 9-10 | | 8. | 母公司股东权益变动表 | 11-12 | | 9. | 财务报表附注 | 13-83 | 三、审计报告附件 1. 中兴华会计师事务所（特殊普通合伙）营业执照复印件 2. 中兴华会计师事务所（特殊普通合伙）执业证书复印件 3. 注册 ...