包头天和磁材科技股份有限公司 2024 年度 审计报告 | 索引 | | 页码 | | --- | --- | --- | | 审计报告 | | | | 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 | 13-100 | 联系电话: 信永中和会计师事务所 | 北京市东城区朝阳门北大街 8 号宫华大厦 A 座 9 +86 (010) 6554 2288 telephone: +86 (010) 6554 2288 9/F Block A Fu Hua Ma No 8 Chaovangmen Be Donachena District, Beijir lic accountants 100027 P.R.China 审计报告 XYZH/2025QDAA2B0126 ...

申港证券股份有限公司 鉴于公司首次公开发行人民币普通股（A 股）并在上海证券交易所主板上市 实际募集资金净额低于《包头天和磁材科技股份有限公司首次公开发行股票并在 主板上市招股说明书》中募投项目拟使用募集资金金额，为保障募投项目的顺利 实施，在不改变募集资金用途的前提下，公司根据实际募集资金净额并结合各募 投项目的情况，对募投项目使用募集资金的金额进行调整，不足部分公司将通过 自有资金或其他融资方式解决，具体情况如下： 单位：万元 关于包头天和磁材科技股份有限公司 调整募集资金投资项目拟投入募集资金金额的 核查意见 申港证券股份有限公司（以下简称"申港证券"或"保荐人"）作为包头天 和磁材科技股份有限公司（以下简称"天和磁材"或"公司"）首次公开发行股 票并上市的保荐人，根据《证券发行上市保荐业务管理办法》《上海证券交易所 股票上市规则》《上海证券交易所上市公司自律监管指引第 1 号——规范运作》 《上市公司监管指引第 2 号——上市公司募集资金管理和使用的监管要求》等有 关规定，对公司调整募集资金投资项目拟投入募集资金金额事项进行了核查，具 体情况如下： 一、募集资金基本情况 经中国证券监督管理委员会《关于 ...

联系申话: 信永中和会计师事务所 | 北京市东城区朝阳门北大街 telephone: +86 (010) 65 8 号富华大厦 A 座 9 层 包头天和磁材科技股份有限公司 2024 年 12 月 31 日 内 部 控 制 审 计 报 告 索引 页码 内部控制审计报告 1-2 9/F. Block A. Fu Hua Mansion No.8. Chaovangmen Beidaji ShineWi Donacheng District, Bellin certified public accountants 100027 P R China 内部控制审计报告 XYZH/2025QDAA2B0125 包头天和磁材科技股份有限公司 包头天和磁材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 了包头天和磁材科技股份有限公司(以下简称天和磁材公司)2024年12月31日财务报 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 ...

包头天和磁材科技股份有限公司 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 | 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 | 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: +86 (010) 6554 2288 telephone: +86 (010) 6554 2288 certified public accountants 9/F Block A. Fu Hua Mansion No 8 Chaovangmen Beidaiie Dongcheng District, Beijing 100027 P R China 关于包头天和磁材科技股份有限公司 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/2025QDAA2B0123 包头天和磁材科技股份有限公司 包头天和磁材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准则审计了包头天和磁材科技股份有限公司(以下简 称天和磁材公司)2024年度财务报表,包括2024年12月 ...

Financial Performance - The company's operating revenue for Q1 2025 was CNY 525,437,467.57, a decrease of 5.75% compared to CNY 557,500,626.58 in the same period last year[4] - Net profit attributable to shareholders was CNY 35,883,352.38, representing a 13.58% increase from CNY 31,593,624.84 year-on-year[4] - The net profit after deducting non-recurring gains and losses was CNY 20,096,952.56, down 35.00% from CNY 30,916,272.45 in the previous year[4] - Basic earnings per share decreased to CNY 0.14, down 12.50% from CNY 0.16 in the same quarter last year[4] - Total revenue for Q1 2025 was ¥525,437,467.57, a decrease of 5.8% compared to ¥557,500,626.58 in Q1 2024[23] - Net profit for Q1 2025 reached ¥35,883,352.38, an increase of 13.5% from ¥31,593,624.84 in Q1 2024[24] - The company reported a basic earnings per share of ¥0.14 for Q1 2025, compared to ¥0.16 in Q1 2024[24] - The total comprehensive income for Q1 2025 was approximately ¥35.75 million, compared to ¥31.81 million in Q1 2024, indicating a growth of 12.24%[36] Cash Flow and Liquidity - The net cash flow from operating activities was negative CNY 19,138,880.28, a decline of 126.23% compared to negative CNY 8,459,885.85 last year[4] - Cash inflow from operating activities for Q1 2025 was CNY 468,416,411, a decrease of 7% compared to CNY 503,917,710 in Q1 2024[27] - The company reported a net cash outflow from operating activities of approximately ¥15.10 million in Q1 2025, compared to an outflow of ¥10.34 million in Q1 2024[37] - Total cash and cash equivalents at the end of Q1 2025 were CNY 685,197,662.66, down from CNY 65,940,788.77 at the end of Q1 2024[28] - Cash outflow for financing activities in Q1 2025 was CNY 118,474,763.17, compared to a net inflow of CNY 3,565,734.20 in Q1 2024[28] Assets and Liabilities - Total assets at the end of the reporting period were CNY 3,099,794,230.16, a decrease of 8.47% from CNY 3,386,713,429.69 at the end of the previous year[5] - Total assets decreased to ¥3,099,794,230.16 in Q1 2025 from ¥3,386,713,429.69 in Q1 2024, a decline of 8.5%[21] - Total liabilities decreased to ¥1,043,517,250.27 in Q1 2025 from ¥1,326,663,566.41 in Q1 2024, a reduction of 21.3%[21] - Total liabilities decreased to CNY 1,054,951,362.76 as of March 31, 2025, compared to CNY 1,339,566,474.79 at the end of 2024[32] Research and Development - Research and development expenses increased by 52.23% to CNY 33,647,792.51, up from CNY 22,103,240.79 in the previous year[10] - Research and development expenses increased to ¥33,647,792.51 in Q1 2025, up 52.5% from ¥22,103,240.79 in Q1 2024[23] - The company plans to continue focusing on R&D to drive future growth and innovation[23] Other Income and Expenses - Other income rose significantly by 699.00% to CNY 19,003,027.95, compared to CNY 2,378,358.77 in the same period last year, mainly due to increased government subsidies[10] - Cash received from tax refunds increased by 147.77% year-over-year, totaling ¥10,193,865.94 in Q1 2025 compared to ¥4,114,214.82 in Q1 2024, primarily due to an increase in export tax refunds[11] - Cash received from other operating activities surged by 1,160.85%, reaching ¥25,497,930.24 in Q1 2025, up from ¥2,022,288.85 in Q1 2024, mainly due to increased government subsidies[11] - Cash paid for other operating activities rose by 389.35%, amounting to ¥42,003,337.33 in Q1 2025, compared to ¥8,583,550.77 in Q1 2024, primarily due to increased supplier deposits[11] - Cash paid for dividends and interest surged by 407.66%, reaching ¥43,074,763.17 in Q1 2025, compared to ¥8,485,040.62 in Q1 2024, primarily due to increased dividend distributions[12] Shareholder Information - The total number of common shareholders at the end of the reporting period was 56,092, with the largest shareholder, Tianjin Tianhe Yingya Technology Co., Ltd., holding 34.04% of shares[14]

Financial Performance - The company's operating revenue for 2024 was CNY 2,589,705,076.13, a decrease of 2.32% compared to CNY 2,651,341,676.90 in 2023[23]. - The net profit attributable to shareholders for 2024 was CNY 136,085,416.34, down 19.38% from CNY 168,805,812.18 in 2023[23]. - The net cash flow from operating activities increased by 26.49% to CNY 306,455,913.54 in 2024, compared to CNY 242,268,043.13 in 2023[23]. - The total assets at the end of 2024 were CNY 3,386,713,429.69, reflecting a 13.16% increase from CNY 2,992,851,880.20 at the end of 2023[23]. - The basic earnings per share for 2024 decreased to CNY 0.69, down 18.82% from CNY 0.85 in 2023[24]. - The weighted average return on equity for 2024 was 10.79%, a decrease of 4.45 percentage points from 15.24% in 2023[24]. - The net profit after deducting non-recurring gains and losses for 2024 was CNY 132,087,125.79, a decrease of 18.20% from CNY 161,467,606.07 in 2023[23]. - The company's net assets attributable to shareholders increased by 72.63% to CNY 2,060,049,863.28 at the end of 2024, compared to CNY 1,193,332,597.15 at the end of 2023[23]. Market and Industry Trends - The average price of praseodymium and neodymium decreased from 644,300 RMB/ton in 2023 to 484,300 RMB/ton in 2024, a decline of 24.83%, impacting sales prices and profitability[33]. - The company’s net profit for the year was 13,608.54 million, down 19.38% year-on-year, primarily due to the decline in product sales prices caused by falling raw material prices[34]. - The company’s production capacity for high-performance rare earth permanent magnet materials reached 9,300 tons annually, with a record gross production of 10,355 tons, an increase of 23.51% year-on-year[34]. - Revenue from the new energy vehicle and components business was 164,143.96 million, accounting for 63.38% of total revenue, with a year-on-year growth of 6.09%[34]. - The wind power industry is expected to generate a demand of 15,000 tons of sintered NdFeB by 2025, driven by an anticipated global increase of 112 GW in new wind power installations[42]. - The global smartphone shipment is projected to reach 1.14 billion units in 2023 and approximately 1.22 billion units in 2024, increasing the demand for sintered NdFeB[43]. Research and Development - The company initiated 13 new internal R&D projects and has 23 ongoing projects, including 2 national projects and 4 regional projects, with 9 patent applications filed[34]. - The company holds 107 authorized patents, with 48 in regions such as Europe, Japan, and the United States[52]. - Research and development expenses rose by 3.99% to CNY 96,630.13 million, indicating a commitment to innovation[61]. - The company aims to enhance its R&D capabilities, focusing on upgrading rare earth-free technologies to reduce reliance on heavy rare earth elements[96]. Sustainability and Environmental Responsibility - The report includes a section on environmental and social responsibility, highlighting the company's commitment to sustainable practices[5]. - The company’s green electricity usage accounted for 74% of total electricity consumption in 2024, positioning it as a leader in the industry[59]. - The company invested 3.12 million yuan in environmental protection during the reporting period[145]. - The company has implemented measures to reduce carbon emissions, achieving a reduction of 243.70 tons of CO2 equivalent[153]. Corporate Governance - The board of directors and supervisory board members confirmed the authenticity, accuracy, and completeness of the annual report[3]. - The company has established independent financial, personnel, and operational structures to ensure compliance with legal and regulatory requirements[104]. - The company held its annual shareholders' meeting in 2023, where all proposed resolutions were approved without any rejections[108]. - The company plans to elect a new board of directors and supervisory board in early 2025, completing the transition process[110]. Risk Management - The company has described potential risks in the "Management Discussion and Analysis" section of the report[8]. - The company emphasizes the importance of risk awareness regarding future plans and operational strategies[7]. - The company faces risks from fluctuations in rare earth material prices, which can significantly impact its operating performance if not managed effectively[99]. - Increased competition in the high-performance rare earth permanent magnet market may affect the company's market share and profitability[99]. Shareholder Relations - The company plans not to distribute cash dividends, issue bonus shares, or convert capital reserves into share capital for the 2024 fiscal year[6]. - The total pre-tax compensation for all directors and supervisors in the reporting period amounted to 585,010 RMB[109]. - The company has a cash dividend policy that prioritizes cash distributions, aiming for a minimum of 80% of profits to be distributed as cash dividends during mature phases without major capital expenditures[132]. - The cumulative cash dividend amount over the last three accounting years is 39,642,000 RMB, with a cash dividend ratio of 29.13% of the net profit for 2024[137].

包头天和磁材科技股份有限公司 对外担保管理制度 第一章 总则 第一条 为规范包头天和磁材科技股份有限公司（以下简称"公司"）对外 担保管理，规范公司担保行为，控制公司经营风险，根据《中华人民共和国公司 法》、《中华人民共和国证券法》、《中华人民共和国民法典》等有关法律、法规、 规范性文件及《公司章程》的有关规定，并根据《上市公司监管指引第 8 号—上 市公司资金往来、对外担保的监管要求》、《上海证券交易所股票上市规则》（以 下简称"《上市规则》"），制订本制度。 第二条 本制度所述的对外担保系指公司以第三人的身份为债务人对于债 权人所负的债务提供担保，当债务人不履行债务时，由公司按照约定履行债务或 者承担责任的行为。担保形式包括保证、抵押及质押。 第三条 公司股东会和董事会是对外担保的决策机构，公司一切对外担保行 为，须按程序经公司股东会或董事会批准。未经公司股东会或董事会的批准，公 司不得对外提供担保。 第二章 对外担保应当遵守的规定 第四条 公司对外担保管理实行多层审核制度，所涉及的公司相关部门包 括：财务负责人及其下属财务部为公司对外担保的初审及日常管理部门，负责受 理及初审被担保人提交的担保申请以及对 ...

包头天和磁材科技股份有限公司 董事会提名委员会制度 第一章 总 则 第一条 为明确董事会提名委员会（以下简称"委员会"）的职责，规范公 司高级管理人员的产生，优化董事会组成，完善公司治理结构，根据《中华人民 共和国公司法》（以下简称"《公司法》"）、《上市公司治理准则》、《包头天和磁材 科技股份有限公司章程》（以下简称"《公司章程》"）及其他有关规定制定本制度。 第二条 提名委员会是董事会下设的专门工作机构，主要负责制订公司董 事、高级管理人员及董事会下属专门委员会委员选择标准、程序，并依照该标准、 程序及中国证监会、《公司章程》有关规定，公正、透明地向董事会提出相关候 选人。 第三条 委员会的主要职责： （一）根据公司经营活动情况、资产规模和股权结构对董事会、高级管理人 员的规模和构成向董事会提出建议； （二）研究董事、高级管理人员的选择标准和程序，并向董事会提出建议； （三）广泛搜寻合格的董事、高级管理人员人选； （四）对董事、高级管理人员的工作情况进行评估，并根据评估结果提出更 换董事或高级管理人员的意见或建议； （五）在董事会换届选举时，向本届董事会提出下一届董事会候选人的建议； （六）公司董事会授权 ...

包头天和磁材科技股份有限公司 董事会议事规则 第一章 总 则 第一条 为了保护包头天和磁材科技股份有限公司（以下简称"公司"、"本 公司"）和股东的权益，规范本公司董事会的议事方式和决策程序，规范董事的 行为，明晰董事会的职责权限，促使董事和董事会有效地履行其职责，建立规范 化的董事会组织架构及运作程序，保障公司经营决策高效、有序的进行，根据《中 华人民共和国公司法》（以下简称"《公司法》"）、《中华人民共和国证券法》 （以下简称"《证券法》"）等相关法律、行政法规、部门规章和《包头天和磁材科 技股份有限公司章程》（以下简称"《公司章程》"）的规定，特制定本规则。 第二条 董事会是公司经营管理的决策机构，维护公司和全体股东的利益， 在《公司章程》和股东会的授权范围内，负责公司发展目标和重大经营活动的决 策。 公司董事会设置审计委员会，行使《公司法》规定的监事会的职权。公司董 事会设置战略与可持续发展委员会、提名委员会、薪酬与考核委员会等其他专门 委员会，依照《公司章程》和董事会授权履行职责。专门委员会工作规程由董事 会负责制定。 第二章 董事会组织规则 第一节 董 事 第三条 董事享有下述权利： 1 （一）出 ...