RSM 容诚 募集资金存放与实际使用情况鉴证报告 浙江亚光科技股份有限公司 容诚专字[2025]518Z0157 号 容诚会计师事务所(特殊普通合伙) 中国 北京 目 录 | 序号 | 内 容 | 页码 | | --- | --- | --- | | | 募集资金存放与实际使用情况鉴证报告 | 1-2 | | 2 | 募集资金存放与实际使用情况的专项报告 | 1-7 | 募集资金存放与实际使用情况鉴证报告 容诚专字[2025] 518Z0157 号 浙江亚光科技股份有限公司全体股东: 我们审核了后附的浙江亚光科技股份有限公司(以下简称亚光股份公司)董事 会编制的 2024 年度《募集资金存放与实际使用情况的专项报告》。 "的""" " " " " " " 此码用于证明该审计报告是否由具有执业许可的会计师事务 您可使用手机"扫一扫"或进入"注册会计师行业统一监管平台（http://acc.mof.gov.cn）" 提 报告编码:京25G9NDG 一、 对报告使用者和使用目的的限定 本鉴证报告仅供亚光股份公司年度报告披露之目的使用,不得用作任何其他 目的。我们同意将本鉴证报告作为亚光股份公司年度报告必备的文件,随 ...

关于浙江亚光科技股份有限公司 2024 年度日常关联交易确认及 2025 年度日常关联交易预计的核查意见 国金证券股份有限公司（以下简称"国金证券"或"保荐人"）作为浙江亚光科 技股份有限公司（以下简称"亚光股份"或"公司"）首次公开发行股票并在主板上 市持续督导阶段的保荐人，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》等有关规定，对亚光股份 2024 年度日常关联交易确认及 2025 年度日常关 联交易预计事项进行了审慎核查，具体核查情况如下： 一、关联交易具体内容 国金证券股份有限公司 （一）2024 年度日常关联交易预计和执行情况 单位：人民币元 | 关联方 关联交易内容 | | 2024 年预计含税 | 2024 年实际含 | | --- | --- | --- | --- | | | | 交易金额 | 税交易金额 | | 温州元玺股权投资合伙企业（有 | 房屋租赁 | 1,000.00 | 1,000.00 | | 限合伙） | | | | | 温州华宜股权投资合伙企业（有 限合伙） | 房屋租赁 | 1,000. ...

【SM | 容 诚 审计报告 浙江亚光科技股份有限公司 容诚审字[2025]518Z0701 号 容诚会计师事务所(特殊普通合伙) 中国 北京 您可使用手机"扫一扫"或进入"注册会计师行业统一监管平台（http://zf.cn.of.gov.cn）"进行企业 "创新企 目 录 | 序号 | 内 容 | 页码 | | --- | --- | --- | | 1 | 审计报告 | 1-7 | | 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 | 11-124 | 审计报告 容诚审字[2025]518Z0701 号 浙江亚光科技股份有限公司全体股东: 一、审计意见 我们审计了浙江亚光科技股份有限公司(以下简称亚光股份公司)财务报表, 包括 2024年 12月 31 目的合并及母公司资产负债表,2024 ...

Financial Performance - The company's operating revenue for Q1 2025 was ¥178,719,438.86, a decrease of 17.21% compared to ¥215,860,038.13 in the same period last year[4] - Net profit attributable to shareholders was ¥26,516,329.96, down 38.15% from ¥42,872,319.36 year-on-year[4] - The net profit after deducting non-recurring gains and losses was ¥19,608,658.53, reflecting a decline of 53.54% compared to ¥42,204,073.17 in the previous year[4] - Basic and diluted earnings per share were both ¥0.20, down 37.50% from ¥0.32 in the previous year[4] - Total operating revenue for Q1 2025 was ¥178,719,438.86, a decrease of 17.2% compared to ¥215,860,038.13 in Q1 2024[19] - Net profit for Q1 2025 was ¥27,017,568.02, a decline of 36.5% from ¥42,532,242.16 in Q1 2024[20] - Operating profit for Q1 2025 was ¥30,113,539.99, down 42.7% from ¥52,657,983.04 in Q1 2024[20] Cash Flow - The net cash flow from operating activities improved significantly to ¥9,006,784.82, compared to a negative cash flow of ¥47,066,738.21 in the same period last year, marking a 119.14% increase[4] - Net cash flow from operating activities for Q1 2025 was ¥9,006,784.82, a significant improvement from a net outflow of ¥47,066,738.21 in Q1 2024[24] - Cash inflow from investment activities in Q1 2025 totaled ¥170,826,636.69, compared to ¥107,230,934.46 in Q1 2024[24] - Cash outflow for investment activities in Q1 2025 was ¥200,000,000.00, significantly higher than ¥40,018,000.00 in Q1 2024[24] - The net increase in cash and cash equivalents was -$44,790,265.39, compared to an increase of $576,132.83 in the previous period[25] - The ending balance of cash and cash equivalents was $284,875,526.27, down from $360,132,618.65 at the end of the previous period[25] - Cash flow from other financing activities was $1,078,546.50[25] - The impact of exchange rate changes on cash and cash equivalents was -$20,008.84[25] Assets and Liabilities - Total assets at the end of the reporting period were ¥2,583,772,476.97, a decrease of 2.68% from ¥2,655,003,442.66 at the end of the previous year[5] - Current assets decreased to CNY 2,025,924,636.82 from CNY 2,109,941,047.36, reflecting a decline of approximately 3.93%[15] - Inventory decreased to CNY 1,071,705,314.90 from CNY 1,133,630,222.93, a reduction of about 5.46%[15] - Accounts payable decreased to CNY 68,263,530.07 from CNY 85,056,739.72, a decline of approximately 19.67%[16] - Total current liabilities decreased to CNY 1,279,571,405.81 from CNY 1,379,400,428.88, reflecting a decrease of about 7.25%[16] - The company’s total liabilities decreased to CNY 1,279,571,405.81 from CNY 1,379,400,428.88, indicating a reduction of about 7.25%[16] - The company's total liabilities decreased to ¥1,303,775,001.25 in Q1 2025 from ¥1,403,728,068.12 in Q1 2024[18] Equity - The company's equity attributable to shareholders increased by 2.25% to ¥1,280,353,865.93 from ¥1,252,133,002.81 at the end of the previous year[5] - Total equity attributable to shareholders increased to ¥1,280,353,865.93 in Q1 2025 from ¥1,252,133,002.81 in Q1 2024[18] Non-Recurring Items - Non-recurring gains and losses amounted to ¥6,920,871.45, primarily due to government subsidies received[7] Other Information - The weighted average return on net assets decreased to 2.09%, down 1.37 percentage points from 3.46% at the end of the previous year[5] - The company reported a significant increase in receivables financing by 154.24%, attributed to an increase in high-credit-rated bank acceptance bills received[8] - The company’s non-current assets totaled CNY 557,847,840.15, up from CNY 545,062,395.30, an increase of approximately 2.67%[16] - The company plans to implement new accounting standards starting in 2025[25]

Financial Performance - The company's operating revenue for 2024 was CNY 801,484,239.32, a decrease of 17.80% compared to CNY 975,066,193.70 in 2023[23] - The net profit attributable to shareholders for 2024 was CNY 102,038,483.06, down 36.79% from CNY 161,418,998.35 in 2023[23] - The net profit after deducting non-recurring gains and losses was CNY 91,254,208.92, a decline of 42.00% from CNY 157,335,630.24 in 2023[23] - Basic earnings per share for 2024 were CNY 0.76, down 41.09% from CNY 1.29 in 2023[24] - The weighted average return on net assets for 2024 was 8.23%, a decrease of 7.36 percentage points from 15.59% in 2023[24] - Operating costs decreased by 20.31% to ¥526,633,972.70, primarily due to reduced sales orders[63] - Research and development expenses fell by 8.66% to ¥42,594,884.70, mainly due to reduced material inputs[64] - The pharmaceutical machinery segment reported revenue of ¥184.05 million, a decrease of 24.12% year-over-year, with a gross margin of 29.57%, down 5.97 percentage points[68] - The energy-saving and environmental protection segment generated revenue of ¥616.18 million, a decrease of 15.48% year-over-year, with a gross margin of 35.60%, an increase of 2.91 percentage points[68] - The MVR system product line achieved revenue of ¥565.19 million, down 19.81% year-over-year, with a gross margin of 32.25%, a decrease of 22.91 percentage points[68] Cash Flow and Assets - The cash flow from operating activities for 2024 was CNY 119,748,660.29, a significant increase from a negative CNY 11,481,964.04 in 2023[23] - The total assets at the end of 2024 were CNY 2,655,003,442.66, a decrease of 2.87% from CNY 2,733,449,193.83 at the end of 2023[23] - The net assets attributable to shareholders increased by 2.97% to CNY 1,252,133,002.81 at the end of 2024, compared to CNY 1,216,015,345.58 at the end of 2023[23] - The net cash flow from operating activities increased by 1,142.93% to ¥119,748,660.29, attributed to reduced cash payments for goods[64] - Operating cash inflow decreased by 29.92% to ¥655.73 million, while operating cash outflow decreased by 43.42% to ¥535.98 million, resulting in a net cash flow from operating activities of ¥119.75 million[76] Market and Industry Trends - The global pharmaceutical equipment market is projected to reach $150 billion in 2024, with China expected to account for approximately 25% of this market[34] - The pharmaceutical equipment industry is experiencing structural growth, with the domestic localization rate of key equipment increasing from 15% in 2020 to 35% by 2024[35] - The global pharmaceutical equipment market is entering a "technology-driven" phase, with a focus on biopharmaceutical equipment, continuous manufacturing, and digital services[35] - In 2022, China's energy-saving and environmental protection industry output exceeded 8 trillion yuan, with a year-on-year growth rate of over 10%, and is expected to reach 9.8 trillion yuan by 2024[37] - The competition landscape in the energy-saving and environmental protection equipment industry is diversifying, with state-owned, private, and foreign enterprises all playing significant roles[39] Product Development and Innovation - The company is expanding its product line to include advanced filtration and drying technologies suitable for various industries, including pharmaceuticals and food[43] - The new high-precision filling and sealing system operates in a fully enclosed laminar flow environment, ensuring better sterility and reducing direct contact with materials[44] - The company is focusing on continuous production processes for filtering, washing, and drying, which are critical for the pharmaceutical and chemical sectors[43] - The company is actively developing MVR systems to meet stricter global industrial wastewater "zero discharge" requirements, promoting MVR as a replacement for traditional multi-effect evaporation systems in emerging regions like Southeast Asia and Latin America[97] Corporate Governance and Compliance - The company held two shareholder meetings during the reporting period, complying with relevant laws and regulations[108] - The company emphasizes the independence of its operations from its controlling shareholders and actual controllers[106] - The company has established an information disclosure system to ensure accurate and timely information sharing with stakeholders[106] - The company has committed to fulfilling various promises related to environmental responsibility and corporate governance[159] - The company has appointed Rongcheng Accounting Firm as the new auditor for the 2024 fiscal year, replacing Dahua Accounting Firm after 4 years of service[186] Environmental Responsibility - The company has implemented strict environmental management practices, including the establishment of a dedicated team for managing environmental equipment and ensuring compliance with waste disposal regulations[155] - The company generated a total of 951.24 tons of carbon dioxide equivalent emissions reduction through measures such as purchasing green electricity and utilizing photovoltaic power generation[156] - The company has established a rooftop photovoltaic power generation project to reduce carbon emissions[155] - The wastewater generated during production is primarily domestic sewage, which is treated and then discharged into the municipal sewage system[152] Employee and Talent Management - The company has established a comprehensive training system to support employee development, covering various aspects including corporate culture and professional skills[136] - The company is committed to improving its incentive system to motivate employees and attract talent for sustainable growth[135] - The total number of employees in the parent company is 433, while the main subsidiaries employ 457, resulting in a total of 890 employees[133] - The professional composition includes 460 production personnel, 33 sales personnel, 153 technical personnel, 17 financial personnel, and 227 administrative personnel[133] Risks and Challenges - The company faces risks related to the economic cycle of the pharmaceutical and environmental equipment industries, which significantly affect market growth rates depending on the economic conditions of downstream sectors[98] - The company is at risk of talent loss due to intensified competition for skilled personnel in the industry, which could weaken its technological advantages and competitiveness[101] - The company’s gross margin may face downward pressure due to competitive pricing strategies and varying costs of materials and production processes[101]

浙江亚光科技股份有限公司 2024 年度独立董事述职报告 杨东升（离任） 作为浙江亚光科技股份有限公司（以下简称"公司"）的独立董事，2024 年 度,我严格按照《公司法》《证券法》《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》等法律、行政法规及《公司章程》的有关规定，本着客观、公正、独 立的原则，勤勉尽职地履行独立董事的职责和义务，积极出席相关会议，认真审 议董事会各项议案，对公司重大事项发表了独立意见，切实维护公司和公众股东 的合法权益，促进公司规范运作，充分发挥了独立董事及各专门委员会的作用。 现将履行独立董事职责的情况报告如下： 一、独立董事的基本情况 （一）工作履历、专业背景以及兼职情况 杨东升先生：1964 年 7 月出生，中国国籍，无境外永久居留权，硕士学历。 曾任河南省第五建筑安装工程公司财务科长、郑州会计师事务所副所长、利安达 会计师事务所权益合伙人；2012 年 1 月至今，任立信会计师事务所（特殊普通 合伙）河南分所权益合伙人；2020 年 12 月至 2025 年 1 月，任公司独立董事。 （二）是否存在影响独 ...

2024 年度独立董事述职报告 周夏飞 作为浙江亚光科技股份有限公司（以下简称"公司"）的独立董事，2025 年 度 1 月 10 日至今，我严格按照《公司法》《证券法》《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》等法律、行政法规及《公司章程》的有关规定，本着 客观、公正、独立的原则，勤勉尽职地履行独立董事的职责和义务，积极出席相 关会议，认真审议董事会各项议案，切实维护公司和公众股东的合法权益，促进 公司规范运作，充分发挥了独立董事及各专门委员会的作用。现将履行独立董事 职责的情况报告如下： 一、独立董事的基本情况 （一）工作履历、专业背景以及兼职情况 周夏飞女士：1965 年出生, 中国国籍，无境外永久居留权，博士学历，注 册会计师。1990 年至今在浙江大学任教，现为浙江大学经济学院财政系副教授、 硕士生导师、浙江省会计学会理事，2025 年 1 月至今任公司独立董事。 （二）是否存在影响独立性的情况说明 我作为独立董事具备独立性，不属于下列情形： （1）在上市公司或者其附属企业任职的人员及其配偶、父母、子女、主要 社会关系； ...

一、独立董事的基本情况 （一）工作履历、专业背景以及兼职情况 潘维力女士：1981 年 9 月出生，中国国籍，无境外永久居留权，硕士学历。 曾任君合律师事务所上海分所律师、威嘉律师事务所上海分所律师、伊莱克斯（中 国）电器有限公司中国区法务负责人；2016 年 3 月至 2021 年 4 月，任富世华（上 海）管理有限公司法务副总裁；2019 年 6 月至今，任上海夫铭网络科技有限公 司执行董事；2021 年 4 月至 2022 年 4 月，任美的集团（上海）有限公司机器人 与自动化事业部营运总监；2023 年 10 月至今，任北京安杰世泽（上海）律师事 务所合伙人；2020 年 12 月至 2025 年 1 月，任公司独立董事。 （二）是否存在影响独立性的情况说明 我作为独立董事具备独立性，不属于下列情形： 浙江亚光科技股份有限公司 2024 年度独立董事述职报告 潘维力（离任） 作为浙江亚光科技股份有限公司（以下简称"公司"）的独立董事，2024 年 度,我严格按照《公司法》《证券法》《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》 ...

浙江亚光科技股份有限公司 2024 年度独立董事述职报告 我作为独立董事具备独立性，不属于下列情形： 徐 进 作为浙江亚光科技股份有限公司（以下简称"公司"）的独立董事，2025 年 度 1 月 10 日至今，我严格按照《公司法》《证券法》《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》等法律、行政法规及《公司章程》的有关规定，本着 客观、公正、独立的原则，勤勉尽职地履行独立董事的职责和义务，积极出席相 关会议，认真审议董事会各项议案，对公司重大事项发表了独立意见，切实维护 公司和公众股东的合法权益，促进公司规范运作，充分发挥了独立董事及各专门 委员会的作用。现将履行独立董事职责的情况报告如下： （1）在上市公司或者其附属企业任职的人员及其配偶、父母、子女、主要 社会关系； （2）直接或者间接持有上市公司已发行股份 1%以上或者是上市公司前十 名股东中的自然人股东及其配偶、父母、子女； （3）在直接或者间接持有上市公司已发行股份 5%以上的股东单位或者在 上市公司前五名股东单位任职的人员及其配偶、父母、子女； 一、独立董事的基本情况 （ ...

浙江亚光科技股份有限公司 2024 年度独立董事述职报告 杨继刚（离任） 作为浙江亚光科技股份有限公司（以下简称"公司"）的独立董事，2023 年 度,我严格按照《公司法》《证券法》《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》等法律、行政法规及《公司章程》的有关规定，本着客观、公正、独立 的原则，勤勉尽职地履行独立董事的职责和义务，积极出席相关会议，认真审议 董事会各项议案，对公司重大事项发表了独立意见，切实维护公司和公众股东的 合法权益，促进公司规范运作，充分发挥了独立董事及各专门委员会的作用。现 将履行独立董事职责的情况报告如下： 一、独立董事的基本情况 （一）工作履历、专业背景以及兼职情况 （二）杨继刚先生：1982 年 9 月出生，中国国籍，无境外永久居留权，硕 士学历。曾任北京锡恩企业管理顾问有限公司分析师、咨询顾问、市场总监、分 公司总经理等职务；2009 年至今任北京知行韬略管理咨询有限责任公司总经理、 合伙人，董事长等职务。2024 年 5 月至 2025 年 1 月，任公司独立董事 （三）是否存在影响独立性的情况说 ...