江苏新日电动车股份有限公司 2024 年度财务报表审计报告 天衡审字(2025) 01341 号 天衡会计师事务所(特殊普通合伙) 江苏新目电动车股份有限公司全体股东: 一、审计意见 我们审计了江苏新日电动车股份有限公司(以下简称"新日股份")财务报表,包括 2024 年 12月 31 日的合并及母公司资产负债表,2024年度的合并及母公司利润表、合并及母公 司现金流量表、合并及母公司股东权益变动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企业会计准则的规定编制,公允反映了 新日股份2024年12月31日的合并及母公司财务状况以及 2024年度的合并及母公司经营成 果和现金流量。 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"部分进一步阐述了我们在这些准则下的责任。按照中国注册会计师职 业道德守则,我们独立于新日股份,并履行了职业道德方面的其他责任。我们相信,我们获 取的审计证据是充分、适当的，为发表审计意见提供了基础。 三、关键审计事项 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:// ...

国泰海通证券股份有限公司 关于江苏新日电动车股份有限公司 2024 年度持续督导工作现场检查报告 上海证券交易所： 国泰海通证券股份有限公司（以下简称"国泰海通"、"保荐人"）作为江苏 新日电动车股份有限公司（以下简称"新日股份"、"上市公司"或"公司"）向 特定对象发行股票的保荐人，根据《中华人民共和国公司法》《中华人民共和国 证券法》《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》 （以下简称"《上市规则》"）和《上海证券交易所上市公司自律监管指引第 11 号 ——持续督导》等有关法律法规的规定，对公司 2024 年度（以下简称"本持续 督导期间"）的规范运作情况进行了现场检查，现就现场检查的有关情况报告如 下： 一、本次现场检查的基本情况 现场检查人员对本持续督导期内发行人公司治理及内部控制、信息披露、独 立性、与关联方的资金往来、募集资金使用情况、关联交易、对外担保、重大对 外投资、公司经营状况以及承诺履行情况等方面进行了现场检查。 国泰海通证券股份有限公司 （二）保荐代表人 张波、王建伟 （三）现场检查时间 2025 年 4 月 14 日至 2025 年 4 月 18 日 （四）现场 ...

国泰海通证券股份有限公司 关于江苏新日电动车股份有限公司 2024 年度持续督导年度报告书 | 保荐机构名称：国泰海通证券股份有限公司 | 被保荐公司简称：新日股份 | | --- | --- | | 保荐代表人姓名：张波、王建伟 | 被保荐公司代码：603787.SH | 经中国证券监督管理委员会《关于核准江苏新日电动车股份有限公司非公 开发行股票的批复》（证监许可[2022]1242 号）批复，江苏新日电动车股份有限 公司（以下简称"上市公司"、"公司"或"发行人"）向特定对象发行股票 2,614.38 万股，每股面值人民币 1 元，每股发行价格人民币 15.30 元，募集资金 总额为人民币 40,000.00 万元，扣除发行费用后，实际募集资金净额为人民币 39,406.97 万元。本次发行证券已于 2023 年 6 月 9 日在上海证券交易所上市。国 泰海通证券股份有限公司（以下简称"保荐机构"或"国泰海通"）担任其持续 督导保荐机构，持续督导期间为 2023 年 6 月 9 日至 2024 年 12 月 31 日。 在 2024 年 1 月 1 日至 2024 年 12 月 31 日持续督导期内（以 ...

关于江苏新日电动车股份有限公司 非经营性资金占用及其他关联资金往来情况 汇总表的专项审计报告 目 录 1、 专项审计报告 2、 附表 委托单位：江苏新日电动车股份有限公司 审计单位：天衡会计师事务所（特殊普通合伙） 联系电话：025-84711188 江苏新日电动车股份有限公司 2024 年度控股股东及其他关联方 资金占用情况的专项说明 天衡专字(2025) 00656 号 天衡会计师事务所(特殊普通合伙) 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） 报告编 关于江苏新日电动车股份有限公司 2024 年度控股股东及其他关联方 资金占用情况的专项说明 天衡专字(2025) 00656 号 江苏新日电动车股份有限公司全体股东: 我们接受委托,依据中国注册会计师审计准则审计了江苏新日电动车股份有限公司(以 下简称"贵公司") 2024年度的财务报表,包括 2024年 12月 31 日合并及母公司资产负 债表、2024 年度合并及母公司利润表、合并及母公司股东权益变动表和合并及母公司现金 流量表,并于 2025年4月24日签发了天衡审字(2025)01341 ...

江苏新日电动车股份有限公司 内部控制审计报告 天衡专字（2025）00655 号 天衡会计师事务所(特殊普通合伙) 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://w.cnof.gov.cn）"进行上 ： 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:///w.cnof.gov.cn）" 进行上 内部控制审计报告 天衡专字(2025) 00655 号 江苏新日电动车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,我们审计了江 苏新目电动车股份有限公司(以下简称"新日股份")2024年12月31日的财务报告内部控 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,并评价其有效性是新日股份董事会的责任。 内部控制具有固有局限性,存在不能防止和发现错报的可能性。此外,由于情况的变化 可能导致内部控制变得不恰当,或对控制政策和程序遵循的程度降低,根据内部控制审计结 果推测未来内部控制的有效性具有一定风险。 四、财务报告内部控制 ...

江苏新日电动车股份有限公司 募集资金存放与使用情况鉴证报告 天衡专字(2025) 00657 号 江苏新日电动车股份有限公司全体股东: 募集资金年度存放与使用情况的鉴证报告 天衡专字（2025）00657 号 天衡会计师事务所(特殊普通合伙) 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）"进行查验 江苏新日电动车股份有限公司 我们接受委托,对后附的江苏新目电动车股份有限公司(以下简称"新日股份")截至 2024 年 12 月 31 目止的《募集资金存放与实际使用情况的专项报告》进行了鉴证工作。 一、对报告使用者和使用目的的限定 本鉴证报告仅供新目股份年度报告披露时使用,不得用作任何其他目的。我们同意将本 鉴证报告作为新目股份年度报告的必备文件,随同其他文件一起报送并对外披露。 二、公司的责任 新日股份的责任是提供真实、合法、完整的相关资料,按照中国证监会发布的《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(2022年修订)》《上海证 券交易所上市公司自律监管指引第 1 号 -- 规范运作》及相关格式指引编制《2024 年年度 ...

Financial Performance - The company's operating revenue for 2024 was CNY 3,510,920,870.68, a decrease of 14.49% compared to CNY 4,105,979,195.29 in 2023[26]. - The net profit attributable to shareholders for 2024 was CNY 25,624,594.28, down 70.88% from CNY 87,983,215.26 in the previous year[26]. - The net profit attributable to shareholders after deducting non-recurring gains and losses was CNY 2,354,121.53, a decline of 97.40% compared to CNY 90,462,586.63 in 2023[26]. - The cash flow from operating activities for 2024 was CNY 23,317,652.45, a significant drop of 92.26% from CNY 301,207,225.94 in 2023[26]. - The total assets at the end of 2024 were CNY 3,191,225,308.79, a decrease of 11.44% from CNY 3,603,341,701.96 at the end of 2023[26]. - The net assets attributable to shareholders at the end of 2024 were CNY 1,524,437,344.28, a slight decrease of 1.40% from CNY 1,546,045,942.29 in 2023[26]. - Basic earnings per share decreased by 72.50% to 0.11 yuan per share in 2024[27]. - The weighted average return on equity fell to 1.67%, a decrease of 4.73 percentage points from the previous year[27]. Dividend Distribution - The company plans to distribute a cash dividend of CNY 1.00 per 10 shares, totaling CNY 23,014,379.00 based on the total share capital as of December 31, 2024[10]. - The company distributed a cash dividend of 1.50 RMB per 10 shares, totaling 34,521,568.50 RMB, which represents 134.72% of the net profit attributable to ordinary shareholders[151]. - The company plans to distribute a cash dividend of 0.50 RMB per 10 shares for the first half of 2024, totaling 11,507,189.50 RMB[148]. - The company has a cash dividend policy that mandates a minimum of 20% of distributable profits to be distributed as cash dividends when profits are positive[146]. Market Expansion and Product Development - The company is expanding its market presence in Southeast Asia through the establishment of a factory in Indonesia and a marketing center[37]. - The company aims for product diversification in 2024, targeting different user needs with unique designs and performance adjustments across various models, including high-end male and female products in the domestic market and tech-savvy options for overseas markets[39]. - The company launched high-end models equipped with a dual-core dual-power system 3.0, enhancing product endurance and intelligent performance[37]. - The company launched the new sodium-ion vehicle, DQ5, with a 6-year warranty and free replacement, addressing user concerns about battery life and performance[44]. - The company has made significant advancements in technology, including upgrades to dual-core dual-power motors and the development of the SUNRA OS intelligent driving platform[38]. Operational Management and Strategy - The company is focusing on optimizing its operational management and enhancing its channel construction to strengthen market competitiveness[46]. - The company is implementing a market-oriented incentive system to boost internal motivation and align the goals of management and dealers[48]. - The company is committed to digitalization and smart upgrades in response to the new regulations, which will drive the industry towards higher quality development[52]. - The company is implementing a cost control strategy to improve operational efficiency and profitability[60]. - The company has established a young talent strategy to enhance organizational vitality and drive business transformation[57]. Research and Development - The company applied for 4 invention patents and was granted 10 utility model patents during the reporting period[55]. - The company’s research and development expenses were CNY 109,679,304.78, a slight decrease of 0.43% compared to the previous year[62]. - The company is focusing on enhancing core technology and product competitiveness to adapt to macroeconomic pressures and changing consumer habits, aiming to increase market share and expand product applications[107]. Environmental and Social Responsibility - The company invested CNY 2.6223 million in environmental protection during the reporting period[156]. - The company was listed as a key pollutant discharge unit in multiple cities for 2024, including Wuxi and Tianjin[157]. - The company has committed to using water-based and powder coatings to minimize pollution sources in its production processes[167]. - The company has reduced carbon emissions by 8.22 tons through the implementation of carbon reduction technologies in production processes[168]. - The company provided job opportunities for 143 individuals from the Xinjiang region, ensuring equal pay with Han employees[169]. Corporate Governance - The company has established a comprehensive governance structure in accordance with the Company Law, ensuring independent operational and management functions[120]. - The company has a clear plan for shareholder returns over the next three years (2024-2026), which was approved in the annual general meeting[122]. - The company has appointed Tianheng Accounting Firm (Special General Partnership) as the auditor for the 2024 financial statements, with an audit fee of RMB 90,000[178]. - The company has established independent human resources and financial management systems, ensuring no overlap with controlling shareholders' enterprises[119]. - The company has a diverse board with members having extensive experience in various industries, which may contribute to strategic decision-making[126]. Legal and Compliance - The company has initiated a lawsuit against Zhejiang Nandu Power Supply Co., Ltd. due to a contractual dispute, with the case accepted by the court on February 4, 2023[180]. - The company has not reported any non-operating fund occupation by controlling shareholders or related parties during the reporting period[176]. - The company has not experienced any significant accounting policy changes or errors that would impact financial reporting[177]. - The company has fulfilled all requirements for the use of surplus funds as per the Shanghai Stock Exchange regulations[199].

Financial Performance - The company's operating revenue for Q1 2025 reached CNY 1,053,521,435.93, representing a year-on-year increase of 39.47% compared to CNY 755,380,341.02[4] - Net profit attributable to shareholders was CNY 29,924,948.84, up 19.08% from CNY 25,130,821.51 in the same period last year[4] - The net profit after deducting non-recurring gains and losses surged by 127.44%, amounting to CNY 26,537,758.12, compared to CNY 11,668,101.79 in the previous year[4] - Total operating revenue for Q1 2025 reached ¥1,053,521,435.93, a significant increase of 39.5% compared to ¥755,380,341.02 in Q1 2024[18] - Net profit for Q1 2025 was ¥29,700,024.51, representing a 19.4% increase from ¥24,957,116.68 in Q1 2024[19] - The company reported a total comprehensive income of ¥30,020,271.32 for Q1 2025, up from ¥17,614,541.46 in Q1 2024[19] - The company’s total operating profit for Q1 2025 was ¥32,482,879.26, an increase from ¥24,676,818.07 in Q1 2024[19] Cash Flow - The net cash flow from operating activities increased significantly to CNY 277,022,060.95, a rise of 2,120.16% from CNY 12,477,550.70[4] - Cash flow from operating activities for Q1 2025 was ¥277,022,060.95, a substantial rise from ¥12,477,550.70 in Q1 2024[21] - Cash flow from investing activities for Q1 2025 showed a net outflow of ¥366,430,911.69, compared to a net inflow of ¥75,155,700.93 in Q1 2024[22] - The company’s cash and cash equivalents at the end of Q1 2025 were ¥109,371,722.18, down from ¥810,210,751.61 at the end of Q1 2024[22] Assets and Liabilities - Total assets at the end of the reporting period were CNY 3,617,430,282.97, reflecting a 13.36% increase from CNY 3,191,225,308.79 at the end of the previous year[5] - The company's total liabilities reached RMB 2,058,532,364.08, up from RMB 1,662,347,661.22 in the previous period[14] - Current assets totaled RMB 1,708,599,377.26, compared to RMB 1,307,324,525.10 at the end of 2024, reflecting a significant increase[13] - The total non-current assets were RMB 1,908,830,905.71, slightly up from RMB 1,883,900,783.69[13] Shareholder Information - The number of ordinary shareholders at the end of the reporting period was 14,450[8] - The largest shareholder, Zhang Chongshun, holds 40.38% of the shares, totaling 92,921,300 shares, with 41,940,000 shares pledged[9] - The company's equity attributable to shareholders reached RMB 1,554,682,539.93, compared to RMB 1,524,437,344.28 previously[14] Operating Costs and Performance - Total operating costs for Q1 2025 were ¥1,027,293,090.59, up from ¥749,644,844.37 in Q1 2024, reflecting a 37.0% increase[18] - The company experienced a significant increase in sales revenue from goods and services, totaling ¥765,162,089.24 in Q1 2025, compared to ¥345,160,249.82 in Q1 2024[21] - Accounts receivable rose to RMB 455,268,141.69, up from RMB 395,692,931.39, indicating improved sales performance[12] - Inventory increased to RMB 253,223,721.91 from RMB 184,363,036.94, suggesting potential growth in production or sales[12] Government Subsidies and Non-Recurring Items - The company received government subsidies amounting to CNY 1,615,800, which are expected to have a sustained impact on its profitability[6] - The company reported a total of CNY 3,387,190.72 in non-recurring gains and losses for the period[7]

江苏新日电动车股份有限公司 2024 年度独立董事述职报告 江苏新日电动车股份有限公司 2024 年度独立董事述职报告（黎建中） 本人黎建中作为江苏新日电动车股份有限公司（以下简称"公司"） 第六届董事会的独立董事，在报告期内，严格按照《公司法》《证券法》 《上市公司独立董事管理办法》《公司章程》《独立董事制度》等相关规 定，诚实、勤勉、独立地履行职责，积极出席相关会议，认真审议各项 议案，充分发挥了独立董事的作用，维护了公司整体利益和全体股东尤 其是中小股东的合法利益。现将本人 2024 年度工作情况报告如下： 一、独立董事的基本情况 （一）个人工作履历、专业背景及兼职情况 黎建中，男，1974 年 5 月出生，中国国籍，无境外永久居留权， 本科学历，注册会计师、注册税务师、资产评估师，曾任无锡江南磁带 有限公司税务会计，锡山华夏会计师事务所项目主审，2000 年 11 月至 今任无锡梁溪会计师事务所项目经理、合伙人。 （二）独立性情况说明 作为独立董事，本人及直系亲属、主要社会关系均不在公司或其附 属企业任职，未直接或间接持有公司股份，不在直接或间接持有公司已 发行股份 5%或 5%以上的股东单位任职。本 ...

（一）个人工作履历、专业背景及兼职情况 常呈建，男，1971 年出生，中国国籍，无境外居留权，无锡轻工 业学院电气自动化专业，本科学历，高级工程师，中国电梯协会理事、 电梯协会标准委员会委员，江南大学商学院校外导师。现任展鹏科技股 份有限公司智能制造事业部常务副总裁。曾任展鹏科技股份有限公司董 事、副总裁兼董事会秘书。 江苏新日电动车股份有限公司 2024 年度独立董事述职报告 江苏新日电动车股份有限公司 2024 年度独立董事述职报告（常呈建） 本人常呈建作为江苏新日电动车股份有限公司（以下简称"公司"） 第六届董事会的独立董事，报告期内，严格按照《公司法》《证券法》 《上市公司独立董事管理办法》《公司章程》《独立董事制度》等相关规 定，谨慎、认真、勤勉地行使了独立董事的职责，本着独立、客观和公 正的原则，积极出席公司 2024 年度召开的相关会议，认真审阅各项议 案，依托自身的专业知识为公司经营决策和规范运作提出意见和建议， 切实维护了公司的利益及股东尤其是中小股东的合法权益。现将本人 2024 年度履职情况述职如下： 一、独立董事的基本情况 （二）独立性情况说明 作为独立董事，本人及直系亲属、主要社会关 ...