关于因申报文件财务资料更新收到上海证券交易所中止发行 股份及支付现金购买资产并募集配套资金暨关联交易审核通 知的公告 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。 狮头科技发展股份有限公司（以下简称"公司"、"上市公司"）拟通过发行股份 及支付现金方式，购买王旭龙琦、邓浩瑜等 14 名交易对方合计持有的杭州利珀科技 股份有限公司 97.4399%股份，并向重庆益元企业管理有限公司、重庆益诚企业管理 有限公司发行股份募集配套资金（以下简称"本次交易"）。 证券代码：600539 证券简称：狮头股份 公告编号：临 2026-014 狮头科技发展股份有限公司 一、本次中止审核的说明 公司本次交易引用的经审计的最近一期财务报表截止日为 2025 年 5 月 31 日， 根据《公开发行证券的公司信息披露内容与格式准则第 26 号——上市公司重大资产 重组》第六十九条规定："上市公司应当披露本次交易所涉及的相关资产的财务报 告和审计报告。经审计的最近一期财务资料在财务报告截止日后六个月内有效；本 次交易涉及发行股份的，特别情况下可 ...

Core Viewpoint - The company reported a decline in revenue and a net loss for the year 2025, indicating challenges in both its e-commerce and manufacturing sectors [1] Group 1: Financial Performance - The company's operating revenue for 2025 was 440 million, a year-on-year decrease of 8.28% [1] - The net loss attributable to shareholders was 21.84 million, with a net loss of 23.81 million after excluding non-recurring gains and losses [1] - Basic loss per share was 0.09 yuan [1] Group 2: E-commerce Sector - The company is actively expanding new brand distribution partnerships to drive incremental revenue growth in its e-commerce distribution business [1] - Despite the overall revenue decline, the e-commerce distribution business revenue increased by 7.31%, with a gross margin improvement of 22.71 percentage points [1] - The overall revenue for the e-commerce service industry decreased by 5.46% year-on-year [1] Group 3: Manufacturing Sector - The manufacturing segment, particularly the water purification faucet business, experienced a significant revenue decline of 28.39% year-on-year due to the overall industry environment [1]

Core Viewpoint - The company reported a decline in revenue and net loss for the year 2025, indicating challenges in both its e-commerce and manufacturing sectors [1] Group 1: Financial Performance - The company achieved a revenue of 440 million, a year-on-year decrease of 8.28% [1] - The net loss attributable to shareholders was 21.84 million, with a net loss of 23.81 million after excluding non-recurring gains and losses [1] - Basic loss per share was 0.09 yuan [1] Group 2: E-commerce Sector - The company actively expanded new brand distribution partnerships, leading to a growth in incremental business revenue [1] - Despite the growth in new partnerships, the overall e-commerce distribution business revenue increased by 7.31%, while the gross margin improved by 22.71 percentage points [1] - The overall revenue from the e-commerce service industry decreased by 5.46% year-on-year [1] Group 3: Manufacturing Sector - The manufacturing segment, particularly the water purification faucet business, experienced a significant revenue decline of 28.39% year-on-year due to the overall industry environment [1]

Core Viewpoint - The company, Lionhead Co., Ltd. (600539.SH), reported a slight decline in revenue for 2025, while actively adjusting its business strategy to enhance core competitiveness and maintain its advantage in the e-commerce service sector [1] Financial Performance - The company achieved a total revenue of 440 million yuan in 2025, representing a slight decrease compared to the previous year [1] - E-commerce distribution business generated 401 million yuan, accounting for 91.02% of total revenue [1] - The water purification faucet manufacturing segment contributed 38.95 million yuan, making up 8.84% of total revenue [1] Strategic Adjustments - The management focused on improving operational quality and risk management by actively adjusting inventory structure, accelerating turnover, and clearing out underperforming inventory [1] - These adjustments had a short-term negative impact on profit margins [1] Profitability - The company reported a net profit attributable to shareholders of the parent company at -21.85 million yuan for 2025, influenced by asset impairment provisions [1]

Core Viewpoint - Lionhead Co., Ltd. announced that it will not distribute profits for the fiscal year 2025, nor will it convert capital reserves into share capital or engage in other forms of distribution due to negative cumulative distributable profits [1] Summary by Categories Company Announcement - The proposal to not distribute profits for 2025 has been approved by the 27th meeting of the 9th Board of Directors and will be submitted for review at the 2025 annual shareholders' meeting [1] Financial Condition - The cumulative distributable profits of the parent company for the fiscal year 2025 are negative, indicating that the company does not meet the conditions for profit distribution [1]

Core Insights - Lionhead Co., Ltd. reported a significant narrowing of losses in 2025, with a net profit attributable to shareholders of -21.84 million yuan, an improvement compared to the previous year [1] - The company achieved a total revenue of 440 million yuan, a decrease of 8.28% year-on-year, while the non-recurring net profit loss was reduced by over 33% [1] - The improvement in profitability is attributed to the optimization of the existing business structure and the implementation of lean operational management [1] Revenue Breakdown - The e-commerce distribution business generated 401 million yuan, accounting for 91% of total revenue, with a year-on-year revenue increase of 7.31% and a gross margin increase of 22.71% [1][2] - The water purification faucet and accessories business saw a revenue decline of 28.39% due to the overall industry environment, leading to a strategic decision to divest this segment [2] Strategic Initiatives - Lionhead is actively pursuing opportunities for industrial transformation and upgrading, leveraging national policies to enhance new productive forces [2] - The company initiated a merger and acquisition project to acquire 97.44% of Hangzhou Lipo Technology Co., Ltd. for 662.4 million yuan, which is expected to significantly improve performance and expand into the machine vision sector [2][3] - Lipo Technology has shown strong order growth, with new orders totaling 225 million yuan in the first nine months of 2025, surpassing the total for 2024 [3] Future Outlook - In 2026, Lionhead plans to focus on enhancing core business, improving quality and efficiency, and optimizing capital through various measures, including business expansion and management optimization [3]

目 录 一、关于营业收入扣除情况的专项核查意见………………………第 1—2 页 二、2025 年度营业收入扣除情况表…………………………………第 3—5 页 | | | 第 1 页 共 9 页 关于营业收入扣除情况的专项核查意见 天健审〔2026〕208 号 狮头科技发展股份有限公司全体股东： 我们接受委托，审计了狮头科技发展股份有限公司（以下简称狮头股份公司） 2025 年度财务报表，包括 2025 年 12 月 31 日的合并及母公司资产负债表，2025 年度的合并及母公司利润表、合并及母公司现金流量表、合并及母公司所有者权 益变动表，以及财务报表附注，并出具了审计报告。在此基础上，我们核查了后 附的狮头股份公司管理层编制的《2025 年度营业收入扣除情况表》（以下简称 扣除情况表）。 一、对报告使用者和使用目的的限定 本报告仅供狮头股份公司年度报告披露时使用，不得用作任何其他目的。我 们同意将本报告作为狮头股份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。 为了更好地理解狮头股份公司 2025 年度营业收入扣除情况，扣除情况表应 当与已审的财务报表一并阅读。 二、管理层的责任 狮头股份公司管 ...

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—89 页 四、资质附件…………………………………………………… ...

内部控制审计报告 天健审〔2026〕206 号 目 录 | | | 二、资质附件……………………………………………………第 3—6 页 狮头科技发展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 们审计了狮头科技发展股份有限公司（以下简称狮头股份公司）2025 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》以及《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，并评价其有效性是狮头 股份公司董事会的责任。 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，狮头股份公司于 2025 年 12 月 31 日按照《企 ...

狮头科技发展股份有限公司 2025 年度独立董事述职报告 （方沙） 作为狮头科技发展股份有限公司（以下简称"公司"）的独立董事，在2025 年度任职期间内，本人严格按照《公司法》《上市公司独立董事管理办法》等有 关法律法规、规范性文件及《公司章程》《独立董事制度》的规定和要求，在2025 年的工作中，本着客观、公正、独立的原则，诚信履职、勤勉尽责、独立判断， 积极出席相关会议，认真审议董事会、专门委员会各项议案，积极参与公司治理 及重大决策，促进公司规范运作，维护公司和全体股东的利益，切实发挥独立董 事作用。现将本人2025年履职情况报告如下： 一、基本情况 （一）个人工作履历、专业背景及兼职情况 本人方沙：女，1989年7月出生，中国国籍，无境外永久居留权，中国注册 会计师、中国注册税务师。任职龙宸汇财税咨询（上海）有限公司执行董事兼总 经理、龙宸汇财税咨询（昆山）有限公司执行董事、创富星途投资管理(昆山)有 限公司执行董事、茶亿茶咔（苏州）餐饮服务管理有限公司执行董事兼总经理； 自2023年3月30日起兼任本公司独立董事。报告期内，本人担任公司第九届董事 会独立董事、第九届董事会审计委员会召集人、第九届董 ...