江苏洛凯机电股份有限公司 与 中泰证券股份有限公司 对《关于江苏洛凯机电股份有限公司向 不特定对象发行可转换公司债券申请文 件的审核问询函》之回复报告（修订稿） 保荐人（主承销商） 住所：济南市市中区经七路 86 号 二○二三年九月 本审核问询函回复中的字体代表以下含义： | 字体 | 释义 | | --- | --- | | 黑体加粗 | 审核问询函中的问题 | | 宋体 | 对审核问询函的回复、中介机构核查程序及核查意见 | | 楷体加粗 | 对审核问询函回复的修改、补充 | 在本审核问询函回复中，若合计数与各分项数值相加之和在尾数上存在差 异，均为四舍五入所致。 7-1-1 | 问题 | 1、关于本次募投项目 | 3 | | --- | --- | --- | | 问题 | 2、关于融资规模 | 18 | | 问题 | 3、关于经营业绩 | 32 | | 问题 | 4、关于应收款项 | 41 | | 问题 | 5、关于财务性投资 | 65 | | 问题 | 6、关于关联交易 | 76 | | 问题 | 7、关于转贷 | 89 | | 问题 | 8、关于其他 | 95 | 问题 1、关于本次募投项目 上海 ...

信永中和会计师事务所（特殊普通合伙） 关于江苏洛凯机电股份有限公司 向不特定对象发行可转换公司债券申请文件的审核问询函的回复 （修订稿） 信永中和会计师事务所（特殊普通合伙） 关于江苏洛凯机电股份有限公司 向不特定对象发行可转换公司债券申请文件的审核问询函的回复 XYZH/2023BJAA12F0087 上海证券交易所: 信永中和会计师事务所（特殊普通合伙）（以下简称"我所"或"申报会计 师"）通过保荐机构中泰证券股份有限公司收悉贵所于 2023 年 7 月 20 日下发的 《关于江苏洛凯机电股份有限公司向不特定对象发行可转换公司债券申请文件 的审核问询函》（上证上审（再融资）〔2023〕504 号）（以下简称"审核问询 函"）后，我们会同江苏洛凯机电股份有限公司（以下简称"洛凯股份"、"发 行人"或"公司"）对审核问询函所涉及的问题认真进行了逐项核查和落实，现 回复如下，请予审核。 说明： 1、如无特别说明，本审核问询函回复所使用的简称或名词释义与《江苏洛 凯机电股份有限公司向不特定对象发行可转换公司债券募集说明书》（以下简称 "募集说明书"）中一致。本回复中若出现总计数尾数与所列数值总和尾数不符 的情况， ...

证券代码：603829 证券简称：洛凯股份 公告编号：2023-045 江苏洛凯机电股份有限公司 关于向不特定对象发行可转换公司债券 审核问询函回复修订稿的提示性公告 江苏洛凯机电股份有限公司（以下简称"公司"）于 2023 年 7 月 20 日收到 上海证券交易所（以下简称"上交所"）出具的《关于江苏洛凯机电股份有限公 司向不特定对象发行可转换公司债券申请文件的审核问询函》（上证上审（再融 资）〔2023〕504 号）。公司会同相关中介机构对审核问询函所列问题进行了逐项 说明和回复，具体内容详见公司于 2023 年 8 月 2 日在上海证券交易所 （www.sse.com.cn）披露的《关于江苏洛凯机电股份有限公司向不特定对象发行 可转换公司债券申请文件的审核问询函之回复报告》及相关公告文件。 根据上交所的进一步审核意见，公司会同相关中介机构对回复内容进行修订。 具体内容详见公司同日在上海证券交易所（www.sse.com.cn）披露的《关于江苏 洛凯机电股份有限公司向不特定对象发行可转换公司债券申请文件的审核问询 函之回复报告（修订稿）》等相关文件。 公司本次向不特定对象发行可转换公司债券事项尚需通过上交 ...

江苏洛凯机电股份有限公司 2020 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 | 13-88 | 6-1-1 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: telephone: +86(010)6554 2288 +86(010)6554 2288 ShineWing certified public accountants 9/F, Block A, Fu Hua Mansion, No.8, Chaoyangmen Beidaj ie, Dongcheng District, Beij ing, 1000 ...

股票简称：洛凯股份 证券代码：603829 江苏洛凯机电股份有限公司 Jiangsu Luokai Mechanical & Electrical Co., Ltd. （常州市武进区洛阳镇永安里路 101 号） 向不特定对象发行可转换公司债券 募集说明书（修订稿） 保荐人（主承销商） （山东省济南市市中区经七路 86 号） 二〇二三年九月 江苏洛凯机电股份有限公司 募集说明书 声 明 中国证券监督管理委员会、上海证券交易所对本次发行所作的任何决定或意 见，均不表明其对申请文件及所披露信息的真实性、准确性、完整性作出保证， 也不表明其对发行人的盈利能力、投资价值或者对投资者的收益作出实质性判断 或保证。任何与之相反的声明均属虚假不实陈述。 根据《证券法》的规定，证券依法发行后，发行人经营与收益的变化，由发 行人自行负责。投资者自主判断发行人的投资价值，自主作出投资决策，自行承 担证券依法发行后因发行人经营与收益变化或者证券价格变动引致的投资风险。 1-1-1 江苏洛凯机电股份有限公司 募集说明书 重大事项提示 投资者在评价公司本次发行的可转换公司债券时，应特别关注下列重大事项 并仔细阅读本募集说明书中有关风险因 ...

上海市广发律师事务所 关于江苏洛凯机电股份有限公司 向不特定对象发行可转换公司债券的 补充法律意见（二） 电话：021-58358013|传真：021-58358012 网址：http://www.gffirm.com|电子信箱：gf@gffirm.com 办公地址：上海市浦东新区南泉北路 429 号泰康保险大厦 26 楼|邮政编码：200120 | 一、关于发行人本次发行的批准和授权 | 3 | | --- | --- | | 二、关于发行人本次发行的实质条件 | 5 | | 三、关于发行人的发起人、控股股东和实际控制人 9 | | | 四、关于发行人的业务 | 9 | | 五、关于关联交易及同业竞争 | 11 | | 六、关于发行人的主要财产 | 17 | | 七、关于发行人的重大债权债务 | 23 | | 八、关于发行人股东大会、董事会、监事会议事规则及规范运作 26 | | | 九、关于发行人的税务 | 26 | | 十、关于发行人的环境保护和产品质量、技术等标准 29 | | | 十一、关于发行人募集资金的运用 | 31 | | 十二、关于诉讼、仲裁或行政处罚 | 32 | | 十三、律师认为需要说 ...

中泰证券股份有限公司 关于 江苏洛凯机电股份有限公司 向不特定对象发行可转换公司债券 之 上市保荐书 保荐人（主承销商） 江苏洛凯机电股份有限公司 上市保荐书 声 明 中泰证券股份有限公司及本项目保荐代表人已根据《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》"）等有关法律法规和中国证券监督管理委员会（以下简称"中国证监会"） 及上海证券交易所（以下简称"上交所"）的有关规定，诚实守信，勤勉尽责， 严格按照依法制订的业务规则和行业自律规范出具上市保荐书，并保证所出具文 件真实、准确、完整。 如无特别说明，本上市保荐书中所使用的简称或名词释义与募集说明书中的 简称或名词释义具有相同含义。 3-2-1 江苏洛凯机电股份有限公司 上市保荐书 一、发行人基本情况 （一）基本情况 | 公司中文名称 | 江苏洛凯机电股份有限公司 | | --- | --- | | 公司英文名称 | Jiangsu Luokai Mechanical & Electrical Co., Ltd. | | 有限公司设立时间 | 年 月 日 2010 9 30 | | 上市时间 | 201 ...

中泰证券股份有限公司 关于 江苏洛凯机电股份有限公司 向不特定对象发行可转换公司债券 之 发行保荐书 保荐机构（主承销商） 二〇二三年九月 江苏洛凯机电股份有限公司 发行保荐书 保荐机构及保荐代表人声明 中泰证券股份有限公司（以下简称"本保荐机构"、"中泰证券"）接受江 苏洛凯机电股份有限公司（以下简称"洛凯股份"、"公司"或"发行人"）的 委托，担任洛凯股份本次向不特定对象发行可转换公司债券（以下简称"本项 目"）的保荐机构，张琳琳和苏天萌作为本保荐机构具体负责推荐的保荐代表人， 特此向上海证券交易所出具本项目发行保荐书。 本保荐机构及保荐代表人根据《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》"）、《证券 发行上市保荐业务管理办法》、《上市公司证券发行注册管理办法》（以下简称 "《注册管理办法》"）、《发行证券的公司信息披露内容与格式准则第 27 号 ——发行保荐书和发行保荐工作报告》等有关法律、行政法规和中国证券监督管 理委员会（下称"中国证监会"）、上海证券交易所（下称"上交所"）的规定， 诚实守信，勤勉尽责，严格按照依法制订的业务规则、行业执业规 ...

Financial Performance - The company's operating revenue for the first half of 2023 reached ¥922,982,713.31, representing a 27.63% increase compared to ¥723,153,376.67 in the same period last year[18]. - Net profit attributable to shareholders of the listed company was ¥48,919,739.84, a significant increase of 78.67% from ¥27,380,385.78 in the previous year[18]. - The net profit after deducting non-recurring gains and losses was ¥44,396,300.61, reflecting a 91.49% increase compared to ¥23,184,094.49 in the same period last year[18]. - The net cash flow from operating activities was ¥33,114,276.09, showing a recovery from a negative cash flow of -¥46,381,776.99 in the previous year[18]. - Total assets at the end of the reporting period amounted to ¥2,341,171,105.41, an increase of 9.58% from ¥2,136,570,840.67 at the end of the previous year[18]. - The net assets attributable to shareholders of the listed company increased to ¥881,813,819.46, up 3.88% from ¥848,894,079.62 at the end of the previous year[18]. - Basic earnings per share increased by 82.35% to CNY 0.31 compared to CNY 0.17 in the same period last year[19]. - Diluted earnings per share also rose by 82.35% to CNY 0.31 from CNY 0.17 year-on-year[19]. - The weighted average return on equity increased by 2.23 percentage points to 5.60% from 3.37% in the previous year[19]. Investment and Growth - The investment in power generation projects reached CNY 331.9 billion, a year-on-year increase of 53.8%[30]. - The solar power investment surged by 113.6% to CNY 134.9 billion in the first half of 2023[30]. - The company is positioned to benefit from the expected 6% growth in national electricity consumption in 2023[29]. - The market demand for power distribution equipment is anticipated to grow due to the rapid development of new energy and smart grid technologies[29]. - The company is actively involved in the research and development of medium and low voltage distribution equipment, maintaining a leading position in the industry[25]. Product Development and Innovation - The company has developed new products such as the CKW65A series circuit breakers, targeting a performance range of 2500A-4000A, to meet the demands of renewable energy clients[39]. - The introduction of the J-VSH modular mechanism has successfully penetrated markets in Malaysia and Saudi Arabia, contributing to international business growth[38]. - The company has optimized its C-GIS products for voltage levels ranging from 12kV to 35kV, which are now being scaled up for procurement by several major clients[39]. - The company has integrated advanced technologies in its products, such as the LCD fault arc detector, enhancing reliability and functionality[39]. - The company has invested in high-precision manufacturing equipment, including Swiss and Japanese machinery, to ensure product quality and precision[34]. - The company has streamlined its operations through a comprehensive ERP system, improving efficiency across various business processes[35]. - The company has focused on reducing the use of non-ferrous metals in its products, improving performance while lowering costs[37]. Strategic Partnerships and Market Position - The company has established strong strategic partnerships with major clients, including ABB and Schneider Electric, enhancing its market position[34]. - The company has established strategic partnerships with multiple clients, expanding its ring network cabinet business to cover 16 provinces[42]. - The demand for environmentally friendly ring network cabinets has significantly increased, with the National Grid's tender volume for these products growing exponentially compared to previous years[42]. - The company has launched a new product line of pressure-sealed air-insulated cabinets that meet the standards of the Southern Power Grid, which has entered mass supply[41]. Financial Risks and Challenges - The company faces risks related to fluctuations in power investment and macroeconomic conditions, which significantly impact market demand for electrical equipment[55]. - Raw material price volatility poses a risk to operating performance, as key components rely on metals and plastics whose prices can fluctuate[56]. - The competitive landscape in the low and medium voltage distribution equipment market is intense, with numerous players leading to fierce competition[56]. - The company plans to increase R&D investment to enhance product innovation and maintain a competitive edge in the high-end market[56]. - New product and technology development is critical, requiring strong interdisciplinary capabilities in electrical engineering, mechanical manufacturing, and materials science[56]. Compliance and Governance - The company has no profit distribution or capital reserve transfer plans for the first half of the year[61]. - Environmental initiatives include the construction of rooftop solar power stations and promoting energy-saving measures among employees[65]. - The company committed to minimizing related party transactions and ensuring fair pricing in unavoidable business dealings[68]. - The company guarantees compliance with its articles of association and will not seek undue benefits from its position as a controlling shareholder[69]. - The company will not engage in similar business activities as its subsidiaries to avoid competition[69]. - The company has a legal obligation to compensate for any losses caused by violations of commitments[69]. - The company will limit the transfer of shares to no more than 25% of its total holdings annually after the lock-up period[69]. - The company will not transfer shares within six months after the departure of its appointed directors[69]. - The commitment letter has legal binding force and will hold the company accountable for any breaches[69]. - The company will ensure that its board members and representatives avoid conflicts of interest during voting[69]. - The company will assist in fulfilling approval and disclosure obligations as required by regulations[68]. - The company received a regulatory warning from the Shanghai Stock Exchange on June 29, 2023, due to failure to timely fulfill board and shareholder meeting procedures for related party transactions over two consecutive years[73]. - The company has committed to improving internal control systems and will conduct annual comprehensive checks on related party transactions to avoid omissions and errors in disclosures[74]. - There are no significant lawsuits or arbitration matters reported during the reporting period[73]. - The company has not engaged in any non-operating fund occupation by controlling shareholders or related parties during the reporting period[72]. - The company has not received any non-standard audit opinions for the previous annual report[73]. - The company will ensure compliance with legal and regulatory requirements regarding information disclosure and related party transactions[74]. - There are no significant changes or issues related to bankruptcy reorganization during the reporting period[73]. - The company has not disclosed any major related party transactions that were not previously announced[75]. Shareholder Information - The total number of ordinary shareholders as of the end of the reporting period was 16,970[86]. - The largest shareholder, Changzhou Luohui Investment Co., Ltd., held 35.90 million shares, accounting for 22.44% of the total shares[87]. - The second-largest shareholder, Changzhou Luoteng Investment Co., Ltd., held 32.30 million shares, representing 20.19% of the total shares[87]. - The third-largest shareholder, Changzhou Luosheng Investment Partnership, held 19.40 million shares, which is 12.13% of the total shares[87]. - The company did not report any changes in share capital structure during the reporting period[84]. - There were no significant contracts or guarantees that were not fulfilled during the reporting period[79][82]. - The company did not disclose any new strategic investments or acquisitions during the reporting period[89]. - There were no changes in the board of directors or senior management during the reporting period[90]. Accounting and Financial Reporting - The accounting policies and estimates are tailored to the company's operational characteristics, including revenue recognition and asset impairment[136]. - The financial statements are prepared in accordance with the enterprise accounting standards, ensuring a true and complete reflection of the company's financial status[137]. - The accounting period for the financial statements is from January 1, 2023, to June 30, 2023[138]. - The group includes all controlled subsidiaries in the consolidated financial statements, adjusting for any inconsistencies in accounting policies or periods[142]. - For subsidiaries acquired under common control, their operating results and cash flows are included from the beginning of the consolidation period[143]. - Non-common control acquisitions recognize the operating results and cash flows from the date control is obtained, adjusting identifiable assets and liabilities to fair value[144]. - The group remeasures remaining equity interests at fair value upon loss of control, with the difference recognized in investment income for the period[145]. - The group confirms joint operation assets and liabilities based on agreements, recognizing income and expenses accordingly[147]. - Cash equivalents are defined as short-term, highly liquid investments that are easily convertible to known amounts of cash[148]. - Foreign currency transactions are translated at the spot exchange rate on the transaction date, with monetary items translated at the exchange rate on the balance sheet date[149]. - Financial assets are classified based on the business model and cash flow characteristics, with initial recognition at fair value[150]. - The group manages financial assets at amortized cost, with subsequent measurement using the effective interest method[151]. - Non-trading equity investments are designated at fair value through other comprehensive income, with dividends recognized in profit or loss[152]. - The company recognizes the difference between the book value of transferred financial assets and the consideration received, which is included in the current profit and loss[154]. - Financial liabilities are classified at initial recognition as either measured at fair value with changes recognized in profit or loss, or as other financial liabilities[155]. - The fair value of financial liabilities is determined based on market participant transactions, using observable inputs when available[156]. - The expected credit loss for notes receivable is measured based on the entire duration of the expected credit loss amount[160]. - For accounts receivable, the expected credit loss is also measured over the entire duration, with specific loss rates based on aging categories[161]. - The expected credit loss rates for accounts receivable are as follows: 5% for within 1 year, 10% for 1-2 years, 20% for 2-3 years, 50% for 3-4 years, 80% for 4-5 years, and 100% for over 5 years[161]. - The company assesses expected credit losses for related party receivables separately, considering historical default loss experience and current economic conditions[162]. - Financial liabilities are derecognized when the current obligations are fully or partially discharged[157]. - The company uses valuation techniques to determine the fair value of financial instruments that do not have an active market[156]. - Financial instruments classified as equity do not recognize changes in fair value upon issuance, repurchase, sale, or cancellation[159]. - The group measures expected credit loss for accounts receivable financing based on the expected credit loss amount over the entire duration, with specific testing for bank acceptance bill combinations[163]. - Other receivables are categorized into two groups based on credit risk characteristics, with expected credit loss rates ranging from 5% for receivables within one year to 100% for those over five years[164]. - Inventory is valued at the lower of cost and net realizable value, with a perpetual inventory system in place and costs determined using a monthly weighted average method[166]. - Long-term equity investments are primarily in subsidiaries, joint ventures, and associates, with significant influence typically indicated by ownership of 20% or more of voting rights[171]. - The group uses the cost method for subsidiaries and the equity method for joint ventures and associates, adjusting the book value of long-term equity investments based on changes in the investee's equity[172]. - The group recognizes investment income based on the share of net profit from investees, with adjustments made for internal transaction profits[172]. - Upon disposal of long-term equity investments, the difference between the book value and actual proceeds is recognized as investment income[173]. - The expected credit loss for other receivables is determined based on whether credit risk has significantly increased since initial recognition[164]. - The group applies a five-five amortization method for low-value consumables and a one-time amortization method for packaging materials[166]. - The group assesses the recoverable amount of inventory based on concrete evidence and considers subsequent events affecting the holding purpose[166]. - The company adopts a cost model for subsequent measurement of investment properties, depreciating them in accordance with policies consistent with buildings or land use rights[175]. - The depreciation rates for fixed assets are as follows: buildings (3.17% over 30 years), machinery (9.5% over 10 years), transportation equipment (23.75% over 4 years), and office equipment (19.00%-31.67% over 3-5 years)[177]. - Borrowing costs directly attributable to fixed assets and investment properties are capitalized until the assets are ready for use or sale, with capitalization ceasing once the assets reach that state[180]. - The company conducts impairment tests on fixed assets, construction in progress, and finite-lived intangible assets at each balance sheet date, recognizing impairment losses when the recoverable amount is less than the carrying amount[187]. - The company recognizes intangible assets at acquisition cost, amortizing land use rights over their grant period and software fees based on the shortest of estimated useful life, contract duration, or legal validity[184]. - Research phase expenditures are expensed as incurred, while development phase expenditures can be capitalized if specific criteria are met[185]. - The company converts investment properties to fixed or intangible assets when their use changes, using the carrying amount or fair value as the basis for conversion[175]. - The company applies a straight-line method for depreciation of right-of-use assets, with depreciation commencing from the start of the lease term[182]. - The company assesses the recoverable amount of assets based on fair value less costs to sell or the present value of expected future cash flows, whichever is higher[187]. - The company capitalizes borrowing costs related to qualifying assets, with specific conditions for capitalization based on the nature and timing of the asset's construction or production[179]. - The company confirmed impairment losses on goodwill when the recoverable amount of asset groups, including allocated goodwill, is less than their carrying amount[188]. - Long-term prepaid expenses are amortized over a period exceeding one year, and if they do not benefit future periods, the unamortized balance is recognized in the current period's profit or loss[189]. - Contract liabilities reflect the obligation to transfer goods to customers for which payment has been received or is receivable[190]. - Short-term employee benefits include wages, bonuses, and various insurance costs, recognized as liabilities during the accounting period[192]. - The company uses the interest rate implicit in the lease for initial measurement of lease liabilities, or the incremental borrowing rate if the implicit rate cannot be determined[197]. - Estimated liabilities are recognized when there is a present obligation that is likely to result in an outflow of economic benefits and can be reliably measured[199]. - Equity-settled share-based payments are measured at fair value on the grant date and recognized as expenses over the vesting period[200]. - The company will not reverse impairment losses once recognized in subsequent accounting periods[188]. - The company will adjust the carrying amount of lease liabilities based on changes in lease payments due to reassessments or modifications[198]. - The company will review the carrying amount of estimated liabilities at each balance sheet date and adjust to reflect the current best estimate[199].

证券代码：603829 证券简称：洛凯股份 公告编号：2023-043 江苏洛凯机电股份有限公司 第三届董事会第十四次会议决议公告 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。 二、董事会会议审议情况 1、审议并通过了《关于公司 2023 年半年度报告及摘要的议案》。 具体内容详见公司于 2023 年 8 月 25 日刊登在上海证券交易所网站 （www.sse.com.cn）以及公司指定披露媒体上的《2023 年半年度报告》及《2023 年半年度报告摘要》。 表决结果：同意 9 票，反对 0 票，弃权 0 票。 三、备查文件 《江苏洛凯机电股份有限公司第三届董事会第十四次会议决议》 江苏洛凯机电股份有限公司董事会 2023 年 8 月 25 日 一、董事会会议召开情况 江苏洛凯机电股份有限公司（以下简称"公司"）第三届董事会第十四次会 议于 2023 年 8 月 24 日在公司会议室以现场与通讯相结合的方式召开，会议通知 及相关资料已于 2023 年 8 月 14 日通过电话、专人送达等方式发出。本次董事会 应参加会议 ...