Group 1 - The company, Ningbo Jinda, is acquiring 100% equity of Wuxi Weiyan through a combination of issuing shares and cash payment, while also raising supporting funds from its controlling shareholder [1][2] - The transition period for the asset acquisition is defined from May 1, 2024, to April 30, 2025, following the assessment benchmark date of April 30, 2024 [1][2] - During the transition period, any profits generated from the operation of the acquired assets will belong to the company, while any losses will be compensated by the transaction party in cash [2] Group 2 - The auditing firm, Xinyong Zhonghe, conducted an audit on the transition period profits and issued a special audit report confirming that the net profit attributable to the parent company during this period is RMB 15,492,583.16, with no losses or net asset reductions occurring [2] - As a result of the audit findings, the transaction party is not required to provide any compensation, and the profits generated during the transition period will be retained by the company [2]

Core Viewpoint - The special audit report for Wuxi Micro Research Co., Ltd. indicates that the financial statements for the transition period ending April 30, 2025, fairly reflect the company's financial position and operating results during the specified period [1][2][3]. Group 1: Audit Opinion - The audit opinion states that the financial statements were prepared in accordance with the relevant accounting standards and provide a fair representation of the company's financial status as of April 30, 2025 [1][2]. - The report emphasizes that the financial statements are intended solely for the purpose of asset acquisition by Ningbo Jingda Forming Equipment Co., Ltd. and should not be used for any other purpose [2][3]. Group 2: Management and Governance Responsibilities - The management of Wuxi Micro Research Co., Ltd. is responsible for preparing the financial statements in accordance with accounting standards and ensuring that they are free from material misstatements due to fraud or error [2][3]. - The governance body is tasked with overseeing the financial reporting process of the company [3]. Group 3: Basis for Audit Opinion - The audit was conducted in accordance with Chinese CPA auditing standards, and sufficient evidence was obtained to support the audit opinion [2][3]. - The report outlines the responsibilities of the auditors, including assessing risks of material misstatement and evaluating the appropriateness of accounting policies used by management [3][4]. Group 4: Financial Reporting and Transition Period - The transition period for the financial statements is defined as May 1, 2024, to April 30, 2025, during which the company’s assets and liabilities were measured at fair value [9][12]. - The financial statements include a consolidated balance sheet and profit and loss statement for the transition period, reflecting the company's operational results and net asset changes [12][13]. Group 5: Company Background and Ownership Structure - Wuxi Micro Research Co., Ltd. was established in 1994 and has undergone several changes in ownership and capital structure, with the current registered capital being 100 million RMB [7][8]. - As of April 30, 2025, Ningbo Jingda Forming Equipment Co., Ltd. holds 100% of the shares in Wuxi Micro Research Co., Ltd. following a series of equity transfers [8][9]. Group 6: Financial Policies and Estimates - The company has established specific accounting policies and estimates related to accounts receivable, inventory, fixed asset depreciation, and revenue recognition [13][14]. - The financial statements adhere to the principle of materiality, ensuring that significant information is disclosed appropriately [15][16].

Group 1: Company Announcements - Changchun High-tech plans to issue H-shares and list on the Hong Kong Stock Exchange to enhance its global strategy and international brand image [1] - Saisir reported June sales of 46,086 new energy vehicles, a year-on-year increase of 4.44%, with a total of 172,100 units sold in the first half of the year, down 14.35% year-on-year [1] - Hangzhou High-tech announced a change in controlling shareholder to Jirong Weiye, with stock resuming trading on July 2, 2025 [1] Group 2: Financial Performance - Guomai Technology expects a net profit of 125 million to 156 million yuan for the first half of 2025, a year-on-year increase of 60.52% to 100.33% [2] - Kid King anticipates a net profit of 120 million to 160 million yuan for the first half of 2025, representing a year-on-year growth of 50% to 100% [2] - Mould Technology received a project from a well-known North American electric vehicle company, with expected total sales of 1.236 billion yuan over five years [3] Group 3: Regulatory and Compliance - *ST Yuancheng is under investigation by the China Securities Regulatory Commission for suspected false disclosures in financial reports [4] - The company received a notice of investigation on July 1, 2025, which may lead to significant penalties and potential delisting [4] Group 4: Market Activity - Changcheng Military Industry's stock has experienced significant volatility, with a cumulative price deviation exceeding 20% over three trading days, indicating potential irrational speculation [5] - Anglikang has only one innovative drug project, ALK-N001, currently in Phase I clinical trials, highlighting the long and uncertain nature of drug development [6] Group 5: Sales and Contracts - Beiqi Blue Valley's subsidiary reported a 139.73% year-on-year increase in sales for the first half of the year [7] - Dong'an Power's engine sales in June increased by 82.79% year-on-year [7] - Pudong Construction's subsidiary won multiple major projects with a total bid amount of 1.964 billion yuan [7]

无锡微研有限公司 资产交割过渡期损益的 专项审计报告 | 索引 | | 页码 | | --- | --- | --- | | 专项审计报告 | | 1-3 | | 公司财务报表 | | | | — | 合并资产负债表 | 1-2 | | — | 合并利润表 | 3 | | — | 财务报表附注 | 4-65 | 专项审计报告 XYZH/2025NJAA2B0251 无锡微研有限公司 宁波精达成形装备股份有限公司： 一、 审计意见 我们审计了无锡微研有限公司（以下简称无锡微研公司）过渡期财务报表，包括 2025 年 4 月 30 日（过渡期末）合并资产负债表，2024 年 5 月 1 日至 2025 年 4 月 30 日（过 渡期）合并利润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附注二财务报表的编制基础编制， 公允反映了无锡微研公司 2025 年 4 月 30 日财务状况以及 2024 年 5 月 1 日至 2025 年 4 月 30 日（过渡期）经营成果。 二、 形成审计意见的基础 我们按照中国注册会计师审计准则的规定执行了审计工作。审计报告的"注册会计 师对财务报表审计的责任"部 ...

证券代码：603088 证券简称：宁波精达 公告编号：2025-036 根据公司与交易对方签订的《发行股份及支付现金购买资产协议》，本次交 易的过渡期为自评估基准日（不含当日）起至交割完成日（含当日）止的期间。 本次交易的评估基准日为 2024 年 4 月 30 日，结合标的资产的交割情况确定本 次交易过渡期间为 2024 年 5 月 1 日至 2025 年 4 月 30 日。 根据协议约定，自评估基准日起（不含当日）至标的资产交割日止（含当日） 的期间（"过渡期间"）内，标的资产运营所产生的收益或因其他原因增加的净 资产，归上市公司享有；标的资产运营所产生的亏损或因其他原因减少的净资产， 则由交易对方以现金方式向上市公司补偿。 宁波精达成形装备股份有限公司 关于发行股份及支付现金购买资产并募集配套资金之标的 资产过渡期损益情况的公告 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。 宁波精达成形装备股份有限公司（以下简称"宁波精达"、"上市公司"或 "公司"）通过发行股份及支付现金的方式购买无锡微研有限公司（原名：无锡 ...

宁波精达：标的公司无锡微研在过渡期间实现净利润1549.26万元 智通财经7月1日电，宁波精达(603088.SH)公告称，公司通过发行股份及支付现金购买无锡微研100%股 权，并募集配套资金。根据审计报告，过渡期间内，标的公司实现归属于母公司所有者的净利润为 1549.26万元，未发生亏损或其他导致净资产减少的情形，交易对方无需承担补偿责任，该部分收益由 上市公司享有。 ...

Core Viewpoint - The report provides a special audit on the performance commitments of Wuxi Weiyan Co., Ltd. for the year 2024, following the acquisition by Ningbo Jingda Forming Equipment Co., Ltd. The audit concludes that the management's performance commitments are in compliance with the relevant regulations of the Shanghai Stock Exchange and accurately reflect the performance situation of the acquired company for 2024 [3][4]. Group 1: Acquisition Overview - The acquisition involves a total transaction price of 360 million yuan, with 180 million yuan paid in cash and 180 million yuan through the issuance of shares [5][7]. - The acquired entity, Wuxi Weiyan Co., Ltd., has a registered capital of 100 million yuan and operates in various manufacturing sectors, including mold manufacturing and industrial robotics [6][8]. Group 2: Performance Commitment Details - The performance commitments made by the sellers include a net profit of no less than 36.1 million yuan for 2024, 38.3 million yuan for 2025, and 40.5 million yuan for 2026 [8][9]. - If the actual net profit falls below 90% of the committed amount during the performance commitment period, the sellers are obligated to provide compensation [9][10]. Group 3: Compensation Mechanism - The compensation amount is calculated based on the difference between the committed and actual net profits, with specific formulas outlined for both exceeding and falling short of the commitments [9][11]. - The company retains the right to offset any unpaid transaction amounts against the compensation owed by the sellers [11][12]. Group 4: Valuation and Assessment - The valuation of Wuxi Weiyan Co., Ltd. was conducted using both asset-based and income approaches, with the income approach determining the final valuation at 362 million yuan [7][8]. - A reduction in the assessed value post-acquisition may trigger additional compensation obligations from the sellers, based on a subsequent impairment test [10][14].

民生证券股份有限公司 关于宁波精达成形装备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之 2024 年度业绩承 （一）业绩承诺 根据上市公司与交易对方签署的《业绩承诺及补偿协议》，交易对方确认并 承诺，标的公司业绩承诺期 2024 年度、2025 年度和 2026 年度的净利润（指合 并报表范围扣除非经常性损益后归属于母公司所有者的净利润）分别不低于 （二）业绩承诺补偿 诺实现情况核查意见 宁波精达成形装备股份有限公司（以下简称"宁波精达"、"上市公司" 或"公司"）通过发行股份及支付现金的方式购买无锡微研有限公司（原名： 无锡微研股份有限公司，以下简称"无锡微研"、"标的公司"）100%股权， 并向控股股东宁波成形控股有限公司（以下简称"成形控股"）非公开发行股 票募集配套资金（以下简称"本次交易"）。 民生证券股份有限公司作为本次交易的独立财务顾问，根据《上市公司重 大资产重组管理办法》《上市公司并购重组财务顾问业务管理办法》等法律、 法规的有关规定，对本次交易收购资产的业绩承诺实现情况进行了核查，并发 表如下核查意见： 一、本次交易概况 上市公司通过发行股份及支付现金的方式，购买高昇 ...

民生证券股份有限公司 关于宁波精达成形装备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之 2024 年度业绩承 诺实现情况核查意见 宁波精达成形装备股份有限公司（以下简称"宁波精达"、"上市公司" 或"公司"）通过发行股份及支付现金的方式购买无锡微研有限公司（原名： 无锡微研股份有限公司，以下简称"无锡微研"、"标的公司"）100%股权， 并向控股股东宁波成形控股有限公司（以下简称"成形控股"）非公开发行股 票募集配套资金（以下简称"本次交易"）。 民生证券股份有限公司作为本次交易的独立财务顾问，根据《上市公司重 大资产重组管理办法》《上市公司并购重组财务顾问业务管理办法》等法律、 法规的有关规定，对本次交易收购资产的业绩承诺实现情况进行了核查，并发 表如下核查意见： 一、本次交易概况 上市公司通过发行股份及支付现金的方式，购买高昇投资有限公司、蔡磊 明、无锡微研和兴投资合伙企业（有限合伙）、曹艳、谢欣沅、胡冠宇合计持有 的无锡微研 100%股权。本次交易完成后，无锡微研将成为上市公司全资子公司； 同时，上市公司拟向控股股东成形控股非公开发行股票募集配套资金，募集配 套资金总额为 18,0 ...

我们接受委托，对宁波精达成形装备股份有限公司（以下简称"宁波精达"）编制 的《宁波精达成形装备股份有限公司股权收购涉及的被收购公司 2024 年度承诺业绩实 现情况专项说明》（以下简称"专项说明"）进行了审核。 关于宁波精达成形装备股份有限公司股权收 购涉及的被收购公司 2024 年度承诺业绩实现 情况专项说明的专项审核报告 | 索引 | | 页码 | | --- | --- | --- | | 专项审核报告 | | 1-2 | | 关于宁波精达成形装备股份有限公司股权收购涉及的 | | 3-7 | | 被收购公司 2024 | 年度承诺业绩实现情况专项说明 | | 关于宁波精达成形装备股份有限公司股权收购涉及的被收购 公司 2024 年度承诺业绩实现情况专项说明的专项审核报告 XYZH/2025NJAA2B0247 无锡微研有限公司 宁波精达成形装备股份有限公司全体股东： 一、管理层的责任 按照上海证券交易所的相关规定，真实、准确和完整地编制专项说明，并保证专项 说明不存在虚假记录、误导性陈述或重大遗漏是宁波精达管理层的责任，我们的责任是 在实施审核工作的基础上对宁波精达管理层编制的专项说明发表审核意见。 ...