Group 1 - The core viewpoint of the article highlights that Lionhead Co., Ltd. (SH 600539) held its 23rd meeting of the 9th board of directors on August 26, 2025, to review the proposal regarding the acquisition of assets through share issuance and cash payment, along with related fundraising [1] - For the year 2024, Lionhead's revenue composition is as follows: e-commerce services account for 88.3%, manufacturing accounts for 11.29%, and other businesses account for 0.41% [1] - As of the report, Lionhead's market capitalization stands at 2.8 billion yuan [1] Group 2 - The article mentions a significant growth in the pet industry, which is projected to reach a market size of 300 billion yuan, leading to a surge in stock prices for related listed companies [1]

东方证券股份有限公司 一、独立财务顾问聘请第三方的核查 本次交易中，独立财务顾问未直接或间接有偿聘请其他第三方，不存在未 披露的聘请第三方行为。 二、上市公司聘请其他第三方的核查 经核查，上市公司聘请东方证券股份有限公司担任本次交易的独立财务顾 问，聘请国浩律师（南京）事务所担任本次交易的法律顾问，聘请天健会计师 事务所（特殊普通合伙）担任本次交易的标的公司审计机构，先后聘请永拓会 计师事务所（特殊普通合伙）、天健会计师事务所（特殊普通合伙）担任本次 交易的上市公司备考审阅机构，聘请中联资产评估集团有限公司担任本次交易 的评估机构。 上述中介机构均为本次交易依法需聘请的证券服务机构，聘请行为合法合 规，除上述聘请行为外，在本次交易中上市公司不存在直接或间接有偿聘请其 1 关于狮头科技发展股份有限公司本次交易符合《关于加强 证券公司在投资银行类业务中聘请第三方等廉洁从业风险 防控的意见》的相关规定之核查意见 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（以下简称"标的公司"）97.4399% ...

东方证券股份有限公司 关于狮头科技发展股份有限公司本次交易摊薄即期回报情 况及填补措施的核查意见 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"）。 东方证券股份有限公司（以下简称"独立财务顾问"）接受上市公司委托， 担任本次交易的独立财务顾问。按照《国务院办公厅关于进一步加强资本市场 中小投资者合法权益保护工作的意见》《国务院关于进一步促进资本市场健康 发展的若干意见》《关于首发及再融资、重大资产重组摊薄即期回报有关事项 的指导意见》等法律法规及规范性文件的规定，独立财务顾问对本次交易摊薄 即期回报情况及填补措施进行核查，核查意见如下： 一、本次交易对每股收益的影响 根据上市公司经审计的 2024 年度财务报表、2025 年 1-5 月的合并财务报表 （未经审计），以及天健会计师事务所（特殊普通合伙）出具的《审阅报告》 （天健审〔2025〕16004 号），上市公司于本 ...

目 录 | 一、审阅报告 … | | --- | | 二、备考合并财务报表 ……………………………………………………………第2一3 页 | | (一) 备考合并资产负债表 ………………………………………………………………………………… 第２页 | | (二)备考合并利润表 ……………………………………………………………………………………… 第３页 | 三、备考合并财务报表附注………………………………………………… 第 4—81 页 524 您可使用手机"打印"或进入"洮哪个手证现该中计技告是否门 具有规划算时 的会计师员务历史 。 您可使用手机"社 成进入"江哪会计师行业务一些学名会（arty//acc.mof.gov.cn） "进行交 天健审〔2025〕16004 号 狮头科技发展股份有限公司全体股东: 我们审阅了后附的狮头科技发展股份有限公司(以下简称狮头股份公司)按 照备考合并财务报表附注三所述编制基础编制的备考合并财务报表,包括 2024 年 12月 31 日和 2025年 5 月 31日的备考合并资产负债表,2024年度和 2025年 1-5 月的备考合并利润表以及备考合并财务报表附注。备考合并财务 ...

（本页无正文，为《狮头科技发展股份有限公司第九届董事会独立董事 2025 年 第四次专门会议审核意见》之签署页） 狮头科技发展股份有限公司 第九届董事会独立董事 2025 年第四次专门会议审核意见 根据《中华人民共和国公司法》《中华人民共和国证券法》《上市公司重大资 产重组管理办法》《上市公司独立董事管理办法》等有关法律、法规、规范性文 件以及《公司章程》的相关规定，在提交董事会审议前，公司已召开第九届董事 会独立董事 2025 年度第四次专门会议对本次交易相关议案进行审议，形成审核 意见如下： 1、公司就本次交易更新后的《狮头科技发展股份有限公司发行股份及支付 现金购买资产并募集配套资金暨关联交易报告书（草案）（修订稿）》及其摘要符 合《中华人民共和国公司法》《中华人民共和国证券法》《上市公司重大资产重组 管理办法》《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》等法律、法规和规范性文件的有关规定，该草案及摘要已披露本 次交易尚待完成的报批事项，并对可能无法获得批准的风险作出了特别提示。 2、公司已按照《中华人民共和国公司法》《中华人民共和国证券法》《上市 公司重大资产重组 ...

Core Points - The company is planning to acquire shares of Hangzhou Lipo Technology Co., Ltd. through a combination of issuing shares and cash payments, involving multiple investors and funds [1][2] - The board meeting approved the appointment of Tianjian Accounting Firm as the new review agency for the transaction due to the previous agency's inability to complete the work on time [1][2] - The company has conducted an analysis of the impact of the transaction on immediate returns and proposed specific measures to mitigate any potential dilution of returns for small investors [3][4] Summary by Sections Transaction Overview - The company intends to purchase shares from various investors and funds to raise supporting capital for the acquisition of Hangzhou Lipo Technology [1] - The review report from Tianjian Accounting Firm will be used for information disclosure and submission to regulatory authorities [2] Financial Impact - The transaction is expected to increase the company's earnings per share from 0.00 to 0.01 yuan, representing an 88.95% increase [5][6] - The company has confirmed that there will be no dilution of immediate returns post-transaction [5][6] Measures to Protect Investor Interests - The company plans to enhance its governance structure and risk management capabilities to improve operational efficiency [6] - A commitment to optimize profit distribution policies and maintain shareholder interests has been established [6][7] - Performance commitments and compensation arrangements have been agreed upon with the transaction parties to safeguard against potential dilution of returns [6][7] Compliance and Governance - The company has confirmed that no additional third-party institutions or individuals were hired for this transaction beyond the legally required service providers [8][9] - All board members and senior management have made commitments to uphold the interests of the company and its shareholders [7][9]

Core Points - The company is planning to acquire shares of Hangzhou Lipo Technology Co., Ltd. through a combination of issuing shares and cash payments, involving multiple investment partners [1][2] - The company has appointed Tianjian Accounting Firm as the new review agency for this transaction due to the previous agency's inability to complete the work on time [1][2] - The company has updated its asset acquisition and fundraising report in compliance with relevant laws and regulations [2][3] Financial Impact - The transaction is expected to increase the company's earnings per share (EPS) from 0.00 yuan/share to 0.01 yuan/share, representing an increase of 88.95% [5] - The company has conducted an analysis of the impact on immediate returns and has proposed measures to mitigate any potential dilution of returns [4][6] Measures to Protect Investors - The company plans to enhance its governance structure and risk management capabilities to improve operational efficiency post-transaction [6] - A commitment to optimize profit distribution policies and maintain shareholder interests has been outlined [6][7] - The company has established performance commitments and compensation arrangements with the transaction parties to safeguard against immediate return dilution [6][7][8] Compliance and Governance - The company confirmed that there are no paid engagements with third-party institutions or individuals outside of the legally required service providers for this transaction [8][9]

Group 1 - The company plans to acquire 97.4399% of Lipu Technology through a combination of issuing shares and cash payment, while also raising supporting funds [14][15][16] - Lipu Technology specializes in the research, development, production, and sales of machine vision-related technology products, providing solutions for various emerging manufacturing industries [14][15] - The acquisition aims to facilitate the company's strategic transformation into the machine vision sector, creating a second growth curve and enhancing its sustainable profitability [14][15] Group 2 - The transaction involves two main components: the issuance of shares and cash payment for asset acquisition, and the raising of supporting funds, both of which are interdependent [15][16] - The company has made adjustments to the transaction plan, including a reduction in the percentage of shares held by one of the parties involved, which does not constitute a significant change to the overall restructuring plan [16]

上述中介机构均为本次交易依法需聘请的证券服务机构，聘请行为合法合 规。除上述聘请行为外，上市公司本次交易不存在直接或间接有偿聘请其他第三 方的行为。 或个人的说明 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（以下简称"标的公司"）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"）。 根据中国证券监督管理委员会《关于加强证券公司在投资银行类业务中聘请 第三方等廉洁从业风险防控的意见》 （证监会公告〔2018〕22 号）的规定，上市 公司在本次交易中聘请的第三方机构或个人的情况如下： 机构； 殊普通合伙）担任本次交易的上市公司备考审阅机构； 狮头科技发展股份有限公司董事会 关于本次交易不存在直接或间接有偿聘请其他第三方机构 特此说明。 （以下无正文） （本页无正文，为《狮头科技发展股份有限公司董事会关于本次交易不存在 直接或间接有偿聘请其他第三方机构或个人的说明》之盖章页） 狮头科技发展股份有限公司董事会 ...

Core Viewpoint - The company plans to acquire 97.4399% of Hangzhou Lipo Technology Co., Ltd. through a combination of issuing shares and cash payments, while also raising supporting funds through share issuance to specific management companies [1][2]. Group 1: Transaction Overview - The company’s board approved the transaction on August 7, 2025, and the first extraordinary general meeting of shareholders was held on August 22, 2025, to review the related proposals [2]. - The transaction involves 14 counterparties, including Wang Xulongqi and Deng Haoyu, who hold the majority shares of the target company [1]. Group 2: Updates and Revisions - The company updated the transaction documents due to a change in the review institution to Tianjian Accounting Firm, which issued a review report [2][3]. - The revised report includes updates on the decision-making and approval processes that still need to be fulfilled for the transaction [3][4]. Group 3: Compliance and Financial Information - The revised report also contains updates on the compliance analysis of the transaction and the financial accounting information as per the review report from Tianjian Accounting Firm [5][6]. - The company has conducted a thorough review and self-check of the entire restructuring report, ensuring that minor adjustments do not affect the transaction plan [6].