国浩律师（杭州）事务所 关 于 奥锐特药业股份有限公司 向不特定对象发行可转换公司债券 之 补充法律意见书（二） 地址：杭州市上城区老复兴路白塔公园 B 区 2 号、15 号国浩律师楼 邮编：310008 Grandall Building, No.2＆No.15, Block B, Baita Park, Old Fuxing Road, Hangzhou, Zhejiang 310008, China 电话/Tel: (+86)(571) 8577 5888 传真/Fax: (+86)(571) 8577 5643 电子邮箱/Mail：grandallhz@grandall.com.cn 网址/Website：http://www.grandall.com.cn 二〇二三年九月 补充法律意见书（二） 国浩律师（杭州）事务所 国浩律师（杭州）事务所 关 于 奥锐特药业股份有限公司 向不特定对象发行可转换公司债券 之 致：奥锐特药业股份有限公司 国浩律师（杭州）事务所（以下简称"本所"）作为奥锐特药业股份有限公 司聘任的，为其向不特定对象发行可转换公司债券提供法律服务的发行人律师， 于 2023 年 6 月 ...

股票代码：605116 股票简称：奥锐特 关于奥锐特药业股份有限公司 向不特定对象发行可转换公司债券 申请文件审核问询函的回复报告 保荐机构（主承销商） 二〇二三年九月 上海证券交易所： 贵所于 2023 年 7 月 17 日出具的《关于奥锐特药业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〕 491 号）（下称"审核问询函"）已收悉。奥锐特药业股份有限公司（下称"奥 锐特"、"发行人"或"公司"）与海通证券股份有限公司（下称"保荐机构"）、 国浩律师（杭州）事务所（下称"发行人律师"）、天健会计师事务所（特殊 普通合伙）（下称"申报会计师"）等相关方，本着勤勉尽责、诚实守信的原 则，就审核问询函所提问题逐条进行了认真讨论、核查和落实，现回复如下， 请予审核。 如无特别说明，本回复中的简称与募集说明书中简称具有相同含义。 | 格式 | 说明 | | --- | --- | | 黑体（不加粗） | 审核问询函所列问题 | | 宋体（不加粗） | 对审核问询函所列问题的回复，或对募集说明书的引用 | | 楷体（加粗） | 对募集说明书等申请文件补充披露或修订的内 ...

股票代码：605116 股票简称：奥锐特 奥锐特药业股份有限公司 Aurisco Pharmaceutical Co.,Ltd. （住所：浙江省天台县八都工业园区） 向不特定对象发行可转换公司债券 募集说明书 保荐机构（主承销商） （上海市广东路 689 号） 二〇二三年九月 奥锐特药业股份有限公司 向不特定对象发行可转换公司债券募集说明书 声明 中国证监会、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 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： 一、公司本次发行的可转换公司债券的信用评级 本次可转换公司债券经中证鹏元评级，根据中证鹏元出具的信用评级报告， 公司主体信用等 ...

海通证券股份有限公司 关于奥锐特药业股份有限公司 向不特定对象发行可转换公司债券 之 上市保荐书 保荐机构（主承销商） （上海市广东路 689 号） 二〇二三年九月 声 明 本保荐机构及其保荐代表人已根据《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"）及上海证券交易所的有关规 定，诚实守信，勤勉尽责，严格按照依法制定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。 如无特殊说明，本上市保荐书中的简称或名词释义与《奥锐特药业股份有限 公司向不特定对象发行可转换公司债券之募集说明书》一致。 3-2-1 | | | | 声 | 明 1 | | --- | --- | | 目 | 录 2 | | | 一、发行人基本情况 3 | | | 二、发行人本次发行情况 13 | | | 三、本次证券发行上市的项目保荐代表人、协办人及项目组其他成员保荐 | | | 业务执业情况及承诺事项 23 | | | 四、保荐机构是否存在可能影响公正履行保荐职责情形的说明 24 | | | 五、保荐机构承 ...

目 录 | 一、关于融资规模以及效益测算………………………………第 | 1—59 | 页 | | --- | --- | --- | | 二、关于业绩及经营情况………………………………………第 | 59—123 | 页 | | 三、关于财务性投资……………………………………………第 | 124—132 | 页 | 关于奥锐特药业股份有限公司 向不特定对象发行可转换公司债券申请文件的审核 问询函中有关财务事项的说明 天健函〔2023〕1342 号 上海证券交易所： 由海通证券股份有限公司转来的《关于奥锐特药业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〕 491 号，以下简称审核问询函）奉悉。我们已对审核问询函所提及的奥锐特药业 股份有限公司（以下简称奥锐特公司或公司）财务事项进行了审慎核查，现汇报 如下。（本说明中涉及货币金额的单位，如无特别注明，均为人民币万元，部分 合计数与各单项数据之和在尾数上存在差异，系四舍五入所致。本回复所载 2023 年 1-6 月的财务数据仅为公司初步核算数据，未经审计。） 一、关于融资规模以及效益测算 根据申报材料，1）发行人 ...

海通证券股份有限公司 关于奥锐特药业股份有限公司 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） （上海市广东路 689 号） 二〇二三年九月 声 明 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》（以下简称《保荐管理办法》）、《上市公司证券发行注册 管理办法》（以下简称《注册管理办法》）、《上海证券交易所股票上市规则》 （以下简称《上市规则》）等有关法律、行政法规和中国证券监督管理委员会（以 下简称中国证监会）、上海证券交易所的规定，诚实守信，勤勉尽责，严格按照 依法制订的业务规则、行业执业规范和道德准则出具本发行保荐书，并保证所出 具文件的真实性、准确性和完整性。 如无特殊说明，本发行保荐书中的简称或名词释义与《奥锐特药业股份有限 公司向不特定对象发行可转换公司债券之募集说明书》一致。 3-1-1 | 声 | 明 1 | | --- | --- | | 第一节 | 本次证券发行基本情况 3 | | | 一、本次证券发行保荐机构名称 3 | | | 二、保荐机构指定保荐代表人 ...

公司收到上交所出具的审核问询函后，会同相关中介机构结合公司情况就审 核问询函中提出的问题进行了认真研究和逐项答复，并对募集说明书等申报文件 进行了修订和补充。审核问询函回复的具体内容详见公司于 2023 年 8 月 16 日在 上交所网站（www.sse.com.cn）披露的《关于奥锐特药业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》等相关文件。 现根据上交所的进一步审核意见，公司会同相关中介机构对上述审核问询函 回复内容进行了进一步补充修订。同时，鉴于公司已于 2023 年 8 月 30 日披露了 《2023 年半年度报告》，公司会同相关中介机构对审核问询函回复以及募集说明 书等申请文件中涉及的财务数据进行了同步更新，具体内容详见公司同日披露于 上交所网站（www.sse.com.cn）的《关于奥锐特药业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审核问询函的回复报告（2023 年半年度财务数据 更新版）》《奥锐特药业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（2023 年半年度财务数据更新版）》及其他相关文件。 公司本次向不特定对象发行可转换公司债券事项尚需 ...

国浩律师（杭州）事务所 关 于 奥锐特药业股份有限公司 向不特定对象发行可转换公司债券 之 补充法律意见书（二） 地址：杭州市上城区老复兴路白塔公园 B 区 2 号、15 号国浩律师楼 邮编：310008 Grandall Building, No.2＆No.15, Block B, Baita Park, Old Fuxing Road, Hangzhou, Zhejiang 310008, China 电话/Tel: (+86)(571) 8577 5888 传真/Fax: (+86)(571) 8577 5643 电子邮箱/Mail：grandallhz@grandall.com.cn 网址/Website：http://www.grandall.com.cn 二〇二三年九月 补充法律意见书（二） 国浩律师（杭州）事务所 国浩律师（杭州）事务所 关 于 奥锐特药业股份有限公司 向不特定对象发行可转换公司债券 之 补充法律意见书（二） 致：奥锐特药业股份有限公司 国浩律师（杭州）事务所（以下简称"本所"）作为奥锐特药业股份有限公 司聘任的，为其向不特定对象发行可转换公司债券提供法律服务的发行人律师， 于 ...

Financial Performance - Basic earnings per share for the current period (1-6 months) is CNY 0.24, a decrease of 17.24% compared to the same period last year[41]. - Diluted earnings per share for the current period is also CNY 0.24, reflecting a 17.24% decline year-over-year[41]. - The company's end-of-period book value is CNY 15,093,001.78, down from the beginning of the period value of CNY 16,623,191.83, indicating a decrease of approximately 9.2%[118]. - The net profit attributable to shareholders decreased by 17.85% year-on-year, amounting to approximately ¥95.90 million[153]. - The net profit after deducting non-recurring gains and losses was approximately ¥94.12 million, down 16.68% from the previous year[153]. - The company's revenue for the first half of 2023 reached approximately ¥552.65 million, representing an increase of 8.59% compared to the same period last year[153]. - The net cash flow from operating activities significantly increased by 104.20%, totaling approximately ¥147.57 million[153]. - The net assets attributable to shareholders increased by 3.08%, reaching approximately ¥1.73 billion[153]. Assets and Liabilities - The total assets at the end of the period amounted to ¥2,618,215.00, an increase from ¥1,415,172.00 at the beginning of the period, reflecting an increase of approximately 84.8%[6]. - The total amount of long-term borrowings at the end of the period is 3,569,499.91 RMB, compared to 4,218,499.93 RMB at the beginning of the period, indicating a decrease of approximately 15.4%[77]. - The total accounts payable at the end of the period is 135,967,841.43 RMB, an increase of 17.2% from 115,179,058.15 RMB at the beginning of the period[86]. - The total amount of fixed assets increased by ¥63,332,314.96 during the period, with the total at the end of the period being ¥877,005,434.86[23]. - The total amount of accounts receivable for goods is 86,737,758.61 RMB, which is an increase of 28.0% from 67,722,995.23 RMB at the beginning of the period[86]. - The total amount of trade financial liabilities at the end of the period is 2,217,660.50 RMB, which is a new addition during the period[84]. Investments and Projects - The company has ongoing projects with a total investment of ¥813,123,500.00, with various stages of completion and funding sources primarily from self-financing[29]. - The company reported a total of ¥62,354,682.00 for the newly built production line for specialty raw materials, with a budget of ¥589,672,100.00, representing 10.57% of the budget completion[40]. - The company has invested ¥12,057,483.75 in the new production line for Semaglutide raw materials, with a budget of ¥130,000,000.00, achieving 9.27% of the budget completion[40]. - The company’s production line for 308 tons of specialty raw materials and 200 million anti-tumor formulations is under construction, with some facilities already completed[194]. Research and Development - The company has established six major engineering technology innovation platforms for drug development, employing 278 R&D personnel, accounting for 18.53% of total employees[185]. - The company has 29 products currently in the research and development stage, with a total R&D expenditure of CNY 55.91 million, showing a slight increase year-on-year[192]. - The company received approval for the registration certificate of Dydrogesterone tablets, marking a significant milestone as the first generic drug of its kind in China[189]. - The company is accelerating patent authorization and registration to enhance its competitive edge[170]. - The company submitted 11 new invention patent applications during the reporting period, bringing the total number of domestic invention patent applications to 101[193]. Market Position and Strategy - The company's main business involves the R&D, production, and sales of complex active pharmaceutical ingredients and intermediates, with over 90% of products exported internationally[138]. - The company has established a competitive brand and has received certifications from regulatory bodies such as NMPA, FDA, and WHO, enhancing its market position[138]. - The company focuses on customer demand, selecting products with good market prospects for R&D and production, leading to successful product launches[139]. - The marketing team utilizes various methods, including market research and participation in global pharmaceutical exhibitions, to expand market reach[140]. - The company is actively expanding its domestic market presence, collaborating with leading domestic pharmaceutical companies[188]. Government Support and Subsidies - The company received government subsidies totaling 10,061,680.29 RMB, which includes an increase of 3,205,500.00 RMB during the period[95]. - The company received government subsidies amounting to CNY 3,828,425.57, which are closely related to its normal business operations[134]. Financial Ratios and Metrics - The weighted average return on equity decreased to 5.57%, down by 1.89 percentage points from the previous year[41]. - The return on equity after deducting non-recurring gains and losses is 5.47%, a decrease of 1.75 percentage points compared to the same period last year[41]. - The total amount of payable dividends at the end of the period is CNY 95,253,652.30, an increase from CNY 80,076,867.70 at the beginning of the period[47]. Industry Trends - The pharmaceutical manufacturing industry in China has shown a compound annual growth rate (CAGR) of 6.8% in revenue from 2019 to 2022, with profits increasing at a CAGR of 11.2%[143]. - The export delivery value of the pharmaceutical manufacturing industry in China increased by 22.3% CAGR from 2019 to 2022, indicating strong international demand[143]. - In 2022, China's chemical raw material drug industry revenue grew by 15.0%, reaching 531.9 billion RMB[162]. - China's raw material drug exports amounted to 51.786 billion USD in 2022, a year-on-year increase of 24.04%[162].

Financial Performance - The company's operating revenue for Q1 2023 was ¥302,135,926.13, representing a year-on-year increase of 38.07%[6] - The net profit attributable to shareholders of the listed company was ¥45,877,847.97, reflecting a growth of 12.30% compared to the same period last year[6] - Basic earnings per share for the period were ¥0.11, which is a 10.00% increase from the previous year[6] - Total revenue for Q1 2023 reached ¥302,135,926.13, a 38.0% increase from ¥218,833,057.33 in Q1 2022[46] - Operating profit for Q1 2023 was ¥58,973,162.21, compared to ¥53,425,178.89 in Q1 2022, reflecting a 10.0% increase[47] - Net profit for Q1 2023 was ¥45,710,870.38, an increase of 12.0% from ¥40,535,906.17 in Q1 2022[47] - The total comprehensive income attributable to the parent company owners rose to ¥45,666,820.85, compared to ¥40,575,787.80, indicating an increase of about 12.5%[1] - The total comprehensive income for the period reached ¥45,499,843.26, up from ¥40,259,023.99, marking an increase of about 13.5%[1] Cash Flow and Liquidity - The net cash flow from operating activities reached ¥79,859,097.31, showing a significant increase of 214.67% year-on-year[6] - The total cash inflow from operating activities amounted to ¥322,269,254.53, up from ¥256,057,499.13 in Q1 2022[9] - Cash outflow from operating activities was ¥242,410,157.22, compared to ¥230,678,487.89 in the same quarter last year[9] - The significant increase in cash flow is attributed to enhanced sales performance during the reporting period[2] - The net cash flow from operating activities surged by 214.67%, mainly due to an increase in cash received from sales of goods[2] - The company's cash and cash equivalents at the end of the first quarter of 2023 were approximately 382.24 million, compared to 417.75 million at the end of 2022, indicating a decrease of about 8.5%[37] - The net increase in cash and cash equivalents for the first quarter of 2023 was approximately 43.69 million, contrasting with a decrease of about 22.59 million in the same period of the previous year[37] Assets and Liabilities - As of March 31, 2023, the company's total current assets amounted to approximately 1.14 billion, an increase from 1.09 billion as of December 31, 2022, representing a growth of about 5.5%[31] - The company's total assets as of March 31, 2023, were approximately 2.11 billion, reflecting a year-over-year increase of 3.77% from 2.03 billion[38] - Total liabilities rose to ¥368,497,742.33, up from ¥348,684,087.93, indicating a 5.0% increase[46] - The company's total equity attributable to shareholders was approximately 1.73 billion, an increase of 3.4% from 1.68 billion at the end of the previous year[38] - The company's equity attributable to shareholders increased to ¥1,733,075,449.62 from ¥1,676,167,948.81, a growth of 3.4%[46] Operational Highlights - The company received government subsidies amounting to ¥2,865,008.34, which are closely related to its normal business operations[24] - The company reported a non-operating loss of ¥39,363.83 from the disposal of non-current assets[24] - The cash received from sales of goods and services was ¥283,108,059.34, compared to ¥220,963,775.27 in Q1 2022[9] - The company's inventory as of March 31, 2023, was approximately 440.81 million, slightly down from 444.94 million at the end of 2022, showing a decrease of about 0.5%[31] - The company had a total of 6,825 common shareholders at the end of the reporting period, with the largest shareholder holding 37.81% of the shares[40] Research and Development - Research and development expenses for Q1 2023 amounted to ¥25,717,254.75, a decrease of 20.0% from ¥32,181,663.57 in Q1 2022[47] - The company did not disclose any new product developments or market expansion strategies in the report[30] Shareholder Information - The net loss attributable to minority shareholders decreased to -¥166,977.59 from -¥316,763.81, showing an improvement of approximately 47.4%[1] - The company did not report any audit opinion type applicable for this period[3]