江苏鼎胜新能源材料股份有限公司 （江苏镇江京口经济开发区） 2022 年度向特定对象发行 A 股股票 申请文件审核问询函之回复报告（修订稿） 保荐人（主承销商） （广东省深圳市福田区中心三路 8 号卓越时代广场（二期）北座） 江苏鼎胜新能源材料股份有限公司 2022 年度向特定对象发行 A 股股票 申请文件审核问询函之回复报告（修订稿） 上海证券交易所： | 目 | 录 2 | | --- | --- | | 问题 | 1：关于资金占用 3 | | | 一、结合发行人及实际控制人受到的纪律处分及行政处罚情况、资金占用整 | | | 改情况、新增投资者诉讼及进展情况等，说明控股股东及实际控制人最近三 | | | 年是否存在严重损害上市公司利益或者投资者合法权益的重大违法行为，发 | | | 行人最近三年是否存在严重损害投资者合法权益或者社会公共利益的重大 | | | 违法行为 3 | | | 二、关于投资者诉讼对发行人生产经营、财务状况和未来发展的影响 14 | | | 三、发行人内控制度是否健全并有效执行 20 | | | 四、中介机构核查意见 24 | | 问题 | 2：关于财务状况及偿债能力 27 | | ...

目 录 | 、审计报告 ………………………………………………………………………………………… 第 1一6 页 | | --- | | 二、财务报表 …………………… ············ 第 7-14 页 | | --- | | (一) 合并资产负债表 ………………………………………………………………………… 第 7 页 | | (二) 母公司资产负债表…………………………………………………………………………………… 第 8 页 | | (三)合并利润表 … | | (四) 母公司利润表 ……………………………………………………………………………………… 第 10 页 | | (五) 合并现金流量表 … | | (六) 母公司现金流量表……………………………………………………… 第 12 页 | | (七) 合并所有者权益变动表………………………………………………… 第 13 页 | | (八) 母公司所有者权益变动表 ………… ……… 第 14 页 | 三、财务报表附注……………………………………………………………… 第 15—100 页 an comments of all the first for ...

经中国证券监督管理委员会证监许可[2019]6号文核准，江苏鼎胜新能源材 料股份有限公司（以下简称"公司"）于2019年4月9日向社会公开发行1254万张 可转换公司债券，每张面值100元，按面值发行，发行总额125,400万元，期限6 年。 经上海证券交易所自律监管决定书[2019]65号文同意，公司125,400万元可 转换公司债券于2019年4月30日起在上海证券交易所挂牌交易，债券简称"鼎胜 转债"，债券代码"113534"。 根据有关规定和公司《公开发行可转换公司债券募集说明书》（以下简称"可 转债募集说明书"）的约定，公司本次发行的"鼎胜转债"自2019年10月16日起 可转换为本公司股份，初始转股价格为20.80元/股，最新转股价格为7.84元/股。 二、可转债赎回条款与可能触发情况 证券代码：603876 证券简称：鼎胜新材 公告编号：2023-103 债券代码：113534 债券简称：鼎胜转债 江苏鼎胜新能源材料股份有限公司 关于"鼎胜转债"可能满足赎回条件的提示性公告 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 ...

证券代码：603876 证券简称：鼎胜新材 公告编号：2023-102 债券代码：113534 债券简称：鼎胜转债 江苏鼎胜新能源材料股份有限公司 关于使用部分闲置募集资金暂时补充流动资金归还 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。 特此公告。 江苏鼎胜新能源材料股份有限公司 董事会 江苏鼎胜新能源材料股份有限公司（以下简称"公司"）于2022年9月13日召 开的第五届董事会第二十七次会议审议通过了《关于使用部分闲置募集资金暂时 补充流动资金的议案》，决定使用不超过1.30亿元的闲置募集资金暂时补充流动 资金，其中，使用首次公开发行股票闲置募集资金暂时补充流动资金9,000.00万 元，使用公开发行可转债闲置募集资金暂时补充流动资金4,000.00万元，使用期 限自董事会审议通过之日起不超过12个月，到期将归还至募集资金专用账户。具 体内容详见《中国证券报》、《上海证券报》、《证券时报》、《证券日报》和 上海证券交易所（www.sse.com.cn）刊载的《江苏鼎胜新能源材料股份有限公司 关于使用部分闲置 ...

Financial Performance - Basic earnings per share for the first half of 2023 was CNY 0.40, a decrease of 41.18% compared to CNY 0.68 in the same period last year[30] - Diluted earnings per share for the first half of 2023 was CNY 0.39, down 40.91% from CNY 0.66 year-on-year[30] - The weighted average return on net assets was 5.45%, a decrease of 5.93 percentage points from 11.38% in the same period last year[30] - The basic earnings per share after deducting non-recurring gains and losses was CNY 0.35, a decline of 47.76% compared to CNY 0.67 in the previous year[30] - The weighted average return on net assets after deducting non-recurring gains and losses was 4.72%, down 6.56 percentage points from 11.28% year-on-year[30] - Operating revenue for the first half of 2023 was CNY 9,218,600,075.75, a decrease of 19.46% compared to CNY 11,445,462,664.38 in the same period last year[37] - Net profit attributable to shareholders was CNY 350,408,172.78, down 41.28% from CNY 596,786,519.09 year-on-year[37] - Net profit excluding non-recurring gains and losses was CNY 303,634,758.04, a decline of 48.69% compared to CNY 591,784,835.42 in the previous year[37] - The total comprehensive income amounted to CNY 369,299,104.07, a decrease from CNY 588,667,255.24 in the previous period[63] - Net profit for the period was CNY 110,046,105.08, down from CNY 206,406,062.12 year-on-year, representing a decline of approximately 46.3%[64] - The total profit before tax was CNY 127,643,081.54, down from CNY 246,326,691.55, indicating a decline of approximately 48.1%[64] Cash Flow and Assets - The net cash flow from operating activities was CNY 1,157,053,455.71, showing a slight increase of 0.50% from CNY 1,151,343,041.75 in the same period last year[37] - The net cash flow from investment activities was negative CNY 479,423,119.63, compared to negative CNY 752,712,644.34 in the same period last year[44] - The net cash flow from financing activities was negative CNY 356,066,515.96, compared to negative CNY 203,493,740.62 in the same period last year[44] - The total assets at the end of the reporting period were CNY 24,043,508,520.45, an increase of 9.52% from CNY 21,954,060,892.02 at the end of the previous year[37] - The net assets attributable to shareholders at the end of the reporting period were CNY 6,287,926,217.82, a decrease of 0.26% from CNY 6,304,207,300.20 at the end of the previous year[37] - The total assets as of June 30, 2023, amounted to CNY 23.999 billion, with a debt-to-asset ratio of 73.85%[56] - The company's cash and cash equivalents at the end of the first half of 2023 amounted to approximately ¥609.13 million, slightly up from ¥599.01 million at the end of the first half of 2022[197] Research and Development - Research and development expenses for the first half of 2023 were CNY 484,392,096.01, a decrease of 7.2% from CNY 522,034,069.87 in the previous year[62] - The company is focusing on the development of new energy aluminum foil products, capitalizing on the growing demand for lithium batteries in the electric vehicle market[67] - Strategic partnerships have been established with leading battery manufacturers, including CATL, to enhance market position in the lithium battery aluminum foil sector[67] - The company is prioritizing the expansion of production capacity for high-end aluminum foil used in power batteries, which is a key development project[67] Financial Position and Equity - The total equity attributable to the parent company at the end of the period is 4,931,157,946.68 RMB, with a retained earnings of 1,845,194,902.69 RMB[173] - The company reported a total comprehensive income of 110,230,955.08 RMB for the current period, which includes a profit distribution of -97,953,567.80 RMB[179] - The capital reserve decreased by 386,593,809.21 RMB during the current period, while the total capital stock is 490,459,198.00 RMB[181] - The company’s total liabilities are not explicitly stated but can be inferred from the total equity and assets figures[179] Strategic Initiatives - The company established long-term strategic cooperation agreements with LG Energy, CATL Group, and SK Energy during the reporting period[91] - The company is focusing on lean management to reduce costs and improve efficiency[92] - The company is expanding its international sales primarily through direct sales, supplemented by distributors, to reach over 70 countries[90] - The company has established long-term stable cooperation with multiple electrolytic aluminum and aluminum processing enterprises, signing long-term supply contracts to mitigate price volatility risks[188] Inventory and Asset Management - The company measures inventory at the lower of cost and net realizable value, with provisions for inventory write-downs based on the difference between cost and net realizable value[111] - The company uses a perpetual inventory system and applies a monthly weighted average method for inventory issuance[133][134] - The company recognizes contract assets based on the rights to receive consideration that depend on factors other than the passage of time[135] Other Financial Information - The company reported a credit impairment loss of CNY -13,846,372.51, an improvement compared to CNY -17,041,229.31 in the previous period[64] - The foreign currency financial statement translation difference was CNY 19,191,378.20, a significant increase compared to CNY -3,864,606.98 in the previous period[63] - The company has no held-for-sale assets as of the reporting date[160] - The company has not reported any expected credit losses for debt investments or long-term receivables[161]

上海市广发律师事务所 关于江苏鼎胜新能源材料股份有限公司 向特定对象发行股票的 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 号泰康大厦 26 楼 | 邮政编码：200120 | 第一部分 言 | 引 | 3 | | --- | --- | --- | | 第二部分 文 | 正 | 4 | | 一、关于发行人因资金占用受到行政处罚和纪律处分的后续整改情况等相关问 | | | | 题的核查（《通知》中落实问题第 2 题） 4 | | | | 二、关于募投项目相关问题的核查（《通知》中落实问题第 3 题） 25 | | | | 三、本次发行的总体结论性意见 29 | | | 补充法律意见（五）（二次修订稿） 上海市广发律师事务所（以下简称"本所"）接受江苏鼎胜新能源材料股份 有限公司的委托，作为其申请向特定对象发行股票工作的专项法律顾问，已于 2022 年 10 月 14 日出具了《上海市广发律师事务所关于江苏鼎胜新能源材料股 份有限公司非公开发行股票的律师工 ...

江苏鼎胜新能源材料股份有限公司 （江苏镇江京口经济开发区） 2022 年度向特定对象发行 A 股股票 申请文件审核中心意见落实函之回复报告 （修订稿） 保荐人（主承销商） （广东省深圳市福田区中心三路 8 号卓越时代广场（二期）北座） 江苏鼎胜新能源材料股份有限公司 2022 年度向特定对象发行 A 股股票 申请文件审核中心意见落实函之回复报告（修订稿） 上海证券交易所： 贵所于 2023 年 7 月 4 日出具的《关于江苏鼎胜新能源材料股份有限公司向 特定对象发行股票的审核中心意见落实函》（上证上审（再融资）〔2023〕451 号） （以下简称"《问询函》"）收悉，中信证券股份有限公司作为保荐人和主承销商， 与发行人、发行人律师、申报会计师对《问询函》所列问题认真进行了逐项落实， 现回复如下，请予审核。 说明： 一、如无特别说明，本回复报告中的简称或名词释义与《江苏鼎胜新能源材 料股份有限公司 2022 年度向特定对象发行 A 股股票募集说明书》（以下简称"《募 集说明书》"）中的相同。 7-1-1-1 黑体（不加粗） 《问询函》所列问题 宋体（不加粗） 对《问询函》所列问题的回复 楷体（不加粗） 对《募集 ...

证券代码：603876 证券简称：鼎胜新材 公告编号：2023-097 债券代码：113534 债券简称：鼎胜转债 特此公告。 江苏鼎胜新能源材料股份有限公司 关于向特定对象发行股票的审核中心意见落实函回 复（修订稿）的公告 江苏鼎胜新能源材料股份有限公司 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。 江苏鼎胜新能源材料股份有限公司（以下简称"公司"）于2023年7月4 日收到上海证券交易所（以下简称"上交所"）出具的《关于江苏鼎胜新能 源材料股份有限公司向特定对象发行股票的审核中心意见落实函》（上证上 审（再融资）[2023]451号）（以下简称"《落实函》"）。 公司收到《落实函》后，会同本次发行相关中介机构对《落实函》提出 的问题进行了认真的研究和逐项落实，具体内容详见公司于2023年7月11日披 露于上海证券交易所网站（www.sse.com.cn）的《江苏鼎胜新能源材料股份 有限公司2022年度向特定对象发行A股股票申请文件审核中心意见落实函之回 复报告》等文件。 公司会同相关中介机构对部分回复内容进行了补充 ...

证券代码：603876 证券简称：鼎胜新材 公告编号：2023-096 债券代码：113534 债券简称：鼎胜转债 江苏鼎胜新能源材料股份有限公司 关于为全资子公司提供担保的公告 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。 重要内容提示： 一、担保情况概述 （一）担保基本情况简介 为满足鼎胜进出口日常经营需要，需向广发银行股份有限公司杭州清泰支 行（以下简称"广发银行"）申请综合授信，公司为鼎胜进出口提供金额为人民 币 5,000.00 万元的最高额连带保证责任。 （二）担保事项履行的内部决策程序 担保人名称：江苏鼎胜新能源材料股份有限公司（以下简称"公司"） 被担保人名称：公司全资子公司杭州鼎胜进出口有限公司（以下简称 "鼎胜进出口"） 本次担保金额及已实际为其提供的担保余额：本次公司为鼎胜进出口担 保的金额为5,000.00万元，截止目前公司及子公司为鼎胜进出口实际提 供的担保余额为人民币0.00万元。 本次担保是否有反担保：无 对外担保逾期的累计数量：无 及签署相关担保文件。具体内容详见公司于2023年4月28 ...

Capital Structure and Dividends - The company increased the registered capital of its subsidiary Dingheng by $45 million, raising its ownership stake from 80% to 88.06%[3] - The company plans to distribute cash dividends of RMB 421,796,284.56 (including tax) to shareholders, with a proposed capital increase of 8 shares for every 10 shares held[31] - The company’s total share capital is expected to increase to 882,829,432.80 shares after the proposed capital increase is completed[31] Financial Performance - In 2022, the company achieved total aluminum sales of approximately 753,900 tons, with total assets increasing by 35.01% to approximately RMB 21.954 billion[51] - The company's operating revenue reached approximately RMB 21.605 billion, representing an increase of 18.92% compared to the previous year[51] - Net profit attributable to the parent company was RMB 1.382 billion, a year-on-year increase of 221.26%[51] - Basic earnings per share rose to RMB 2.82, a 200% increase from RMB 0.94 in 2021[43] - The weighted average return on equity increased to 24.39%, up 14.39 percentage points from 10% in 2021[43] - The total equity attributable to shareholders of the parent company increased by 28.11% to approximately RMB 6.304 billion[51] - The net cash flow from operating activities was approximately ¥1.82 billion, up 160.55% from ¥699 million in the previous year[67] - The company’s net assets increased by 28.11% to approximately ¥6.30 billion at the end of 2022, compared to ¥4.92 billion at the end of 2021[67] - The total assets of the company grew by 35.01% to approximately ¥21.95 billion in 2022, up from ¥16.26 billion in 2021[67] Product Development and Innovation - The company aims to enhance its market share and profitability by focusing on new energy and new materials sectors, leveraging its leading position in the aluminum foil industry[6] - The company will invest in the development of key products such as double-zero foil, brazing foil, and battery foil, emphasizing technological innovation and cost reduction[7] - The company plans to optimize its production processes through research and development collaborations, aiming to improve product performance and yield rates[7] - The company has developed a new generation of aluminum foil for lithium batteries using a "casting-rolling" process, significantly reducing production costs and enhancing market competitiveness[90] - The company has diversified its product offerings into four main categories, including packaging aluminum foil and new energy materials, covering a wide range of applications in the economy[91] - The company has established multiple provincial and municipal-level R&D platforms, enhancing its technological innovation capabilities[113] - The increase in research and development expenses is attributed to heightened investment in innovation during the reporting period[95] - Research and development expenses amounted to CNY 999.52 million, an increase of 60.77% year-on-year[116] - The company holds a total of 232 patents, including 74 invention patents, with the number of invention patents increasing annually[115] Market Position and Strategy - The company is positioned to benefit from supportive national policies aimed at promoting the aluminum processing industry and the rapid development of the new energy vehicle sector[5] - The company has established strategic partnerships with major battery manufacturers, including CATL and BYD, to enhance its position in the lithium battery aluminum foil market[106] - The company is focusing on expanding its production capacity for high-end aluminum foil products, particularly for lithium batteries, to meet increasing market demand[106] - The company has maintained a stable customer base with no significant loss of major clients, which supports future growth and market expansion[108] - The company has a strong competitive advantage due to its scale, which allows for lower fixed costs and improved production efficiency[109] - The company has a strong marketing team and plans to implement a "global, hierarchical, and specialized" market development strategy to adapt to increasing competition and expand its market presence[170] Operational Efficiency and Cost Management - The company has implemented a cost control strategy to improve production efficiency and reduce costs by replacing expensive imported equipment with advanced domestic alternatives[8] - The company optimized its product structure, significantly increasing the proportion of battery foil and packaging foil products[51] - The company implemented lean management practices to reduce costs and improve efficiency across various dimensions, including production and logistics[52] - The company has a complete industrial chain from "casting-rolling-cold rolling-foil rolling-coating-oxidation-shearing," enhancing production flexibility and competitiveness[154] Risk Management - The company is exposed to foreign exchange risks due to its export transactions primarily settled in USD, which may impact its operating performance[10] - The company faces risks from international trade protection policies that could impact export competitiveness and profitability due to anti-dumping and countervailing duties imposed by various countries[173] - The company has a risk of potential environmental pollution incidents due to its large production scale and complex production environment, which could negatively impact its business and brand[176] - The company’s main raw materials for aluminum foil products are aluminum ingots, with pricing linked to the average market price of aluminum ingots, which exposes it to price volatility risks[172] Governance and Compliance - The company emphasizes the importance of transparency and governance, ensuring compliance with legal requirements during shareholder meetings[13] - The company has established a governance structure that includes a general meeting of shareholders, a board of directors, a supervisory board, and a management team, ensuring clear responsibilities and effective checks and balances[177] - The board of directors has formed specialized committees, including a strategy committee, nomination committee, audit committee, and compensation and assessment committee, to ensure compliance and effective decision-making[178] - The company has a complete set of management systems to ensure the authenticity and accuracy of information disclosure, complying with regulatory requirements[163] - The company adheres to legal requirements and continuously improves its governance structure in accordance with the Company Law and other regulations[177] Environmental Responsibility - The company emphasizes environmental protection, having implemented an "Environmental Impact Assessment System" and obtained pollution discharge permits, with all environmental facilities operating normally during the reporting period[176]