审计报告 福建南方路面机械股份有限公司 容诚审字[2025]361Z0279 号 容诚会计师事务所(特殊普通合伙) 中国·北京 目 录 | 序号 | 容 内 | | 页码 | | | --- | --- | --- | --- | --- | | 1 | 审计报告 | 1-6 | | | | 2 | 合并资产负债表 | 1 | | | | 3 | 合并利润表 | 2 | | | | 4 | 合并现金流量表 | 3 | | | | 5 | 合并所有者权益变动表 | 4 - | 5 | | | 6 | 母公司资产负债表 | 6 | | | | 7 | 母公司利润表 | 7 | | | | 8 | 母公司现金流量表 | 8 | | | | 9 | 母公司所有者权益变动表 | 9 - | | 10 | | 10 | 财务报表附注 | 11 | - | 102 | 审 计 报 告 容诚审字[2025]361Z0279 号 容诚会计师事务所（特殊普通合伙） 总所：北京市西城区阜成门外大街 22 号 1 幢 10 层 1001-1 至 1001-26 (100037) TEL:010-6600 1391 FAX:010-6 ...

兴业证券股份有限公司 关于福建南方路面机械股份有限公司 2025 年度为客户提供融资租赁业务回购担保的核查意见 兴业证券股份有限公司（以下简称"兴业证券"或"保荐机构"）作为福建 南方路面机械股份有限公司（以下简称"南方路机"或"公司"）首次公开发行 股票并上市的保荐机构和持续督导机构，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》、《上海证券交易所上市公司自律监管指引第 11 号——持续督 导》等有关规定，对南方路机 2025 年度为客户提供融资租赁业务回购担保事项 进行了审慎核查，具体核查情况及核查意见如下： 一、担保情况概述 为满足公司业务发展需要，解决部分信誉良好、业务发展迅速的优质客户购 买设备融资所需提供担保的问题，公司拟为部分客户向融资租赁公司的设备融资 提供回购担保。若客户出现未按期足额向融资租赁机构付款等逾期违约情形，则 由公司履行担保责任，代其向融资租赁机构偿还相关款项或回购设备。公司将要 求客户或客户指定的第三方就公司承担的担保责任提供必要的反担保措施。上述 客户应为通过融资租赁公司审核符合融资条件且与公司 ...

【福建南方路面机械股份有限公司】 2024 年度独立董事述职报告 （焦生杰） 本人作为福建南方路面机械股份有限公司（以下简称"公司"）的独立董事，我严格 按照《公司法》《证券法》《上海证券交易所股票上市规则》《上市公司独立董事管理 办法》等法律法规及《公司章程》《独立董事工作制度》的要求，独立行使公司所赋予 的权利、履行独立董事勤勉尽责的义务，及时了解公司的生产经营情况，按时参加相关 会议，审慎行使股东会和董事会赋予的权利，充分发挥独立董事作用，有效维护了公司 的利益和全体股东的合法权益。现将本人2024年独立董事履职情况报告如下： 一、独立董事基本情况 本人焦生杰，中国国籍，无境外永久居留权，1955 年 10 月出生，中共党员，博士 研究生学历，长安大学工程机械学院二级教授。1982 年毕业于西安公路学院筑路机械本 科专业后留校任教，历任西安公路学院测试技术实验室主任、教研室主任，西安公路交 通大学筑路机械系副主任，长安大学工程机械学院副院长、院长，长安大学公路养护装 备国家工程研究中心主任，中国工程机械工业协会筑养路机械分会会长。2021 年 5 月至 今，任陕西汽车集团股份有限公司独立董事；2024 ...

【福建南方路面机械股份有限公司】 2024 年度独立董事述职报告 （章永奎） 本人作为福建南方路面机械股份有限公司（以下简称"公司"）的独立董事，任职期 内严格按照《公司法》《证券法》《上海证券交易所股票上市规则》《上市公司独立董 事管理办法》等法律法规及《公司章程》《独立董事工作制度》的要求，恪尽职守、勤 勉尽责，及时了解公司的生产经营情况，积极参与公司的重大决策，对公司董事会审议 的重大事项充分发挥自身的专业优势，切实维护了公司的整体利益和全体股东的合法权 益。现将本人2024年履职情况报告如下： 一、独立董事基本情况 本人章永奎，中国国籍，无境外永久居留权，1973 年出生，博士研究生学历。2000 年 8 月至今，历任厦门大学管理学院会计系讲师、助理教授，现任会计学专业副教授， 现同时担任福建闽东力捷迅药业股份有限公司独立董事、海洋王照明科技股份有限公司 独立董事，2020 年 3 月至今，任公司独立董事。 报告期内在专门委员会任职情况：任审计委员会委员（召集人）、薪酬与考核委员 会委员。 报告期内，本人作为公司独立董事，任职条件符合《上市公司独立董事管理办法》 第六条规定的独立性要求，本人及近亲属未 ...

在报告期内，本人担任公司董事会审计委员会委员、提名委员会委员（召集人）、 薪酬与考核委员会委员（召集人）。本人的任职条件符合《上市公司独立董事管理办法》 第六条规定的独立性要求，本人及近亲属未在公司担任除独立董事以外的任何职务，未 在公司实际控制人控制的其他单位任职，未持有公司股份，与公司控股股东、实际控制 人及持有公司 5%以上股份的股东之间不存在任何关联关系，也不存在其他可能影响独 立性的情况。 二、独立董事年度履职情况 报告期内，本人的履职情况如下： （一）参加董事会和股东大会情况 2024 年度独立董事述职报告 （陈扬） 作为福建南方路面机械股份有限公司（以下简称"公司"）的独立董事，本人陈扬 在任职期间，始终秉持着对全体股东负责的态度，严格遵循《公司法》《证券法》《上 海证券交易所股票上市规则》《上市公司独立董事管理办法》等法律法规以及《公司 章程》《独立董事工作制度》的相关规定，独立、客观、公正地履行独立董事职责， 积极参与公司治理，为公司的规范运作和健康发展贡献自己的专业力量。现将 2024 年 度本人的独立董事履职情况汇报如下： 一、独立董事基本情况 【福建南方路面机械股份有限公司】 本人陈扬 ...

Financial Performance - The company's operating revenue for 2024 was approximately RMB 1,001.37 million, a decrease of 12.23% compared to RMB 1,140.95 million in 2023[27]. - The net profit attributable to shareholders for 2024 was RMB 90.80 million, down 24.60% from RMB 120.42 million in 2023[27]. - The basic earnings per share for 2024 was RMB 0.84, reflecting a decline of 24.32% from RMB 1.11 in 2023[26]. - The net cash flow from operating activities for 2024 was RMB 42.75 million, a significant decrease of 50.48% compared to RMB 86.32 million in 2023[27]. - The company reported a decrease in net profit after deducting non-recurring gains and losses, which was RMB 71.64 million for 2024, down 30.67% from RMB 103.32 million in 2023[27]. - The company's operating revenue for the current period is ¥1,001,374,402.12, a decrease of 12.23% compared to ¥1,140,946,459.18 in the same period last year[61]. - The operating cost decreased by 15.00%, from ¥851,578,059.86 to ¥723,878,704.00[61]. - The company's revenue from the engineering machinery sector was ¥987,724,195.96, with a gross margin increase of 2.45 percentage points to 27.33%[65]. - Domestic revenue decreased by 19.22% to ¥731,269,564.92, while overseas revenue increased by 16.78% to ¥256,454,631.04, with a gross margin of 31.69%[66]. - The company achieved continuous revenue growth during the reporting period, driven by strong market demand and favorable macroeconomic conditions[99]. Assets and Investments - The total assets at the end of 2024 were RMB 2,046.65 million, an increase of 1.48% from RMB 2,016.89 million at the end of 2023[27]. - The net assets attributable to shareholders at the end of 2024 were RMB 1,308.97 million, up 4.37% from RMB 1,254.19 million at the end of 2023[27]. - The net cash flow from investment activities was ¥51,220,241.85, a significant improvement from a negative cash flow of ¥114,898,457.13 in the previous year[62]. - The total amount of raw material costs in the engineering machinery sector was ¥646,154,268.86, representing 90.02% of total costs, a decrease of 10.52% from the previous year[68]. - The total amount of funds raised through the initial public offering (IPO) was CNY 64,366.46 million, with net proceeds of CNY 55,125.72 million[185]. - As of the reporting period, CNY 13,488.24 million has been invested, representing a progress rate of 24.47%[185]. Research and Development - The company invested 82.82 million RMB in R&D in 2024, an increase of 12.74% compared to the previous year, focusing on AI-driven solutions for various operational processes[37]. - The company has 324 R&D personnel, making up 25.71% of the total workforce, with 29 holding master's degrees[74]. - The company has 18 ongoing research projects, with 40% focused on deep applications of AI[46]. - Research and development investments increased by 30%, focusing on green technology and automation[111]. - The company plans to enhance its R&D capabilities in AI-driven green manufacturing and low-carbon technologies, with a commitment to increasing R&D investment[93]. Market and Sales - Overseas sales revenue reached 256 million RMB, representing a year-on-year growth of 16.78%[37]. - The company has successfully entered high-end markets in Europe, North America, and Japan, establishing strategic partnerships with multiple international clients[56]. - The company is expanding its market presence in Southeast Asia, targeting a 25% market share by 2025[111]. - The company has established a full industry chain and multi-level product system in the engineering mixing field, meeting the demand for green building material equipment[49]. - The company’s engineering mixing equipment market outlook is promising due to increasing infrastructure investment domestically and internationally[50]. Governance and Compliance - The company is committed to maintaining a robust governance structure, ensuring compliance with relevant laws and regulations[102]. - The board of directors consists of 9 members, including 3 independent directors, ensuring a balanced governance framework[103]. - The company has implemented a competitive compensation and incentive system to retain key technical personnel[98]. - The company has not faced any penalties from securities regulatory authorities in the past three years, indicating a clean compliance record[117]. - The company is focused on maintaining its governance structure and compliance with regulatory requirements[109]. Environmental and Social Responsibility - The company invested approximately 1.19 million RMB in environmental protection during the reporting period[143]. - The company has implemented measures to reduce carbon emissions, including phasing out old manufacturing equipment and promoting the use of clean energy natural gas[147]. - Total investment in social responsibility initiatives amounted to CNY 254,400, including CNY 150,000 in cash donations and CNY 104,400 in material contributions[149]. - The company has engaged in charitable activities benefiting educational institutions, including donations to primary and secondary schools[149]. - The company has committed to a 36-month lock-up period for shares held by major shareholders following the IPO, with potential extensions based on stock performance[152]. Future Outlook and Strategy - The company plans to submit proposals for the 2024 annual financial budget and the annual profit distribution plan[109]. - The company aims to provide comprehensive ecological solutions as a core competitive advantage in the engineering machinery industry[87]. - The company is focusing on digitalization and smart manufacturing to enhance product quality and operational efficiency, leveraging technologies like AI, big data, and IoT[88]. - The company plans to implement a new digital platform to improve customer engagement, projected to increase customer retention by 15%[112]. - The company aims to achieve a net profit margin of 18% by the end of the next fiscal year, up from 15%[112].

Financial Performance - The company's operating revenue for Q1 2025 was CNY 133,687,736.15, a decrease of 28.96% compared to the same period last year[4]. - Net profit attributable to shareholders increased by 22.81% to CNY 10,754,978.49, while the net profit excluding non-recurring gains and losses rose by 71.76% to CNY 2,496,567.09[4][8]. - Total operating revenue for Q1 2025 was ¥133,687,736.15, a decrease of 29.0% compared to ¥188,190,520.07 in Q1 2024[20]. - Net profit for Q1 2025 increased to ¥10,754,978.49, up 22.7% from ¥8,757,705.20 in Q1 2024[22]. - The company reported a total profit of ¥11,063,080.12 for Q1 2025, an increase of 33.0% from ¥8,327,639.61 in Q1 2024[21]. Earnings and Shareholder Equity - Basic and diluted earnings per share were both CNY 0.10, representing a 25.00% increase compared to the previous year[4]. - Total equity attributable to shareholders increased to ¥1,320,094,580.35 as of March 31, 2025, compared to ¥1,308,974,473.33 at the end of 2024[17]. - The weighted average return on equity improved to 0.82%, an increase of 0.12 percentage points from the previous year[4]. Cash Flow and Investments - The net cash flow from operating activities was CNY 7,520,476.97, reflecting an increase of 18.87% year-on-year[4]. - Cash flow from operating activities in Q1 2025 was ¥329,653,154.93, an increase of 9.1% from ¥300,923,563.11 in Q1 2024[23]. - The total cash inflow from investment activities in Q1 2025 was $1,240,905,067.03, significantly higher than $730,128,097.09 in Q1 2024, marking a growth of 69.5%[24]. - The net cash flow from investment activities in Q1 2025 was $151,042,055.99, a recovery from a negative cash flow of -$82,101,342.91 in Q1 2024[24]. - The cash inflow from investment income in Q1 2025 was $3,047,833.10, a significant increase from $120,802.62 in Q1 2024[24]. Assets and Liabilities - Total assets at the end of the reporting period reached CNY 2,140,905,201.02, up 4.61% from the end of the previous year[5]. - The company's total liabilities as of March 31, 2025, were ¥813,762,290.56, compared to ¥729,988,518.70 at the end of 2024, marking an increase of around 11.5%[16]. - The company's current assets totaled ¥1,918,367,451.61 as of March 31, 2025, compared to ¥1,824,327,403.94 at the end of 2024, indicating an increase of about 5.2%[15]. - Inventory increased to ¥693,407,414.52 as of March 31, 2025, up from ¥615,397,714.83 at the end of 2024, representing a growth of approximately 12.6%[15]. - Accounts payable rose to ¥88,103,983.00 as of March 31, 2025, from ¥60,341,230.84 at the end of 2024, reflecting a significant increase of approximately 46.1%[16]. Shareholder Information - The total number of ordinary shareholders at the end of the reporting period was 12,923[10]. - The top three shareholders held a combined 60.91% of the company's shares, with the largest shareholder owning 42.71%[10]. - The company reported a total of 10 major shareholders, with the largest shareholder holding 260,400 shares, representing 0.24% of total shares[12]. Government Support - The company received government subsidies amounting to CNY 5,866,952.50, contributing to the increase in net profit[6][8].

【福建南方路面机械股份有限公司】 福建南方路面机械股份有限公司董事会 关于独立董事独立性情况的专项意见 1 董事会 2025 年 4 月 23 日 根据《上市公司独立董事管理办法》《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》等要求，福建南方路面机械股份有限 公司（以下简称"公司"）董事会，就公司在任独立董事焦生杰先生、章永奎先生、陈扬 女士的独立性情况进行评估并出具如下专项意见： 经核查独立董事焦生杰先生、章永奎先生、陈扬女士的独立性自查报告，上述人员 未在公司担任除独立董事以外的任何职务，亦未在公司的主要股东单位中担任任何职务， 与公司以及公司主要股东之间不存在利害关系或其他可能妨碍其进行独立客观判断的 关系，不存在其他影响独立董事独立性的情况。公司独立董事符合《上市公司独立董事 管理办法》《上海证券交易所上市公司自律监管指引第 1 号——规范运作》中对独立董 事独立性的相关要求。 福建南方路面机械股份有限公司 ...

证券代码：603280 证券简称：南方路机 公告编号：2025-017 福建南方路面机械股份有限公司 关于会计政策变更的公告 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法律责任。 （三）变更日期 重要内容提示： 本次会计政策变更系福建南方路面机械股份有限公司（以下简称"公司"）根据 中华人民共和国财政部（以下简称"财政部"）颁布的《企业会计准则解释第18号》 的要求进行的相应变更，符合相关法律法规的规定和公司实际情况。 本次会计政策变更对公司财务状况、经营成果和现金流量不产生重大影响。 一、本次会计政策变更概述 （一）会计政策变更的原因 财政部于 2024 年 3 月发布的《企业会计准则应用指南汇编 2024》以及 2024 年 12 月 6 日发布的《企业会计准则解释第 18 号》（财会〔2024〕24 号，以下简称"准则解 释第 18 号"），规定对于不属于单项履约义务的保证类质量保证，应当按照《企业会 计准则第 13 号——或有事项》有关规定，按确定的预计负债金额，借记"主营业务成 本"、"其他业务成本"等科目，贷记"预计负债 ...