福建福光股份有限公司 审 计 报 告 华兴审字[2025]24013630023 号 华兴会计师事务所（特殊普通合伙） 审 计 报 告 华兴审字[2025]24013630023号 福建福光股份有限公司全体股东： 一、审计意见 我们审计了福建福光股份有限公司（以下简称福光股份公司）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和合并及母公司所有者权益变动表以及相 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，公允反映了福光股份公司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，我们独立于福光股份公司，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 关键审计事项是我们根据职业判断 ...

福建福光股份有限公司 2024 年度非经营性资金占用 及其他关联资金往来情况的专项说明 华兴专字[2025]24013630058 号 华兴会计师事务所（特殊普通合伙） 福建福光股份有限公司2024年度非经营性资金占用 及其他关联资金往来情况的专项说明 华兴专字[2025]24013630058号 福建福光股份有限公司董事会： 如实编制和对外披露汇总表并确保其真实、合法及完整是福光股份的责 任。我们对汇总表所载资料与我所审计福光股份2024年度财务报告时所复核 的会计资料和经审计的财务报告的相关内容进行了核对，在所有重大方面没 有发现不一致之处。除了对福光股份实施2024年度财务报表审计中所执行的 1 对关联方交易有关的审计程序外，我们并未对汇总表所载资料执行额外的审 计程序。为了更好地理解福光股份的控股股东及其他关联方占用资金情况， 本说明仅作为福光股份向中国证券监督管理委员会及证券交易所上报使 用，不得用作任何其他目的。 附件: 福建福光股份有限公司2024年度非经营性资金占用及其他关联资金往来 情况汇总表 一、审计意见 我们接受委托，依据《中国注册会计师审计准则》审计了福建福光股份 有限公司（以下简称" ...

Financial Performance - The company's operating revenue for Q1 2025 was ¥114,140,784.71, representing a 15.61% increase compared to ¥98,725,814.48 in the same period last year[5] - The net profit attributable to shareholders was -¥19,885,512.08, slightly improved from -¥20,060,115.53 year-on-year[5] - The company's revenue for Q1 2025 was CNY 80,973,382.45, an increase of 9.0% compared to CNY 73,895,480.61 in Q1 2024[26] - The operating profit for Q1 2025 was CNY -11,271,621.98, slightly improved from CNY -11,943,224.23 in Q1 2024[26] - Net profit for Q1 2025 was a loss of ¥19,888,673.48, slightly improved from a loss of ¥20,177,044.06 in Q1 2024[17] - The company reported a total comprehensive loss of ¥18,030,351.66 for Q1 2025, compared to a loss of ¥20,275,019.23 in Q1 2024[17] Cash Flow - The net cash flow from operating activities was -¥17,361,350.51, a significant decline of 196.08% compared to ¥18,070,469.49 in the previous year[5] - Cash flow from operating activities showed a net outflow of ¥17,361,350.51 in Q1 2025, compared to a net inflow of ¥18,070,469.49 in Q1 2024[19] - Cash flow from operating activities for Q1 2025 was CNY -34,968,982.88, a decline from CNY 41,669,451.10 in Q1 2024[28] - Investment activities generated a net cash inflow of ¥38,045,798.59 in Q1 2025, contrasting with a net outflow of ¥7,673,762.64 in Q1 2024[20] - The cash inflow from investment activities in Q1 2025 was CNY 54,557,186.39, significantly higher than CNY 6,694,313.00 in Q1 2024[28] Assets and Liabilities - Total assets at the end of the reporting period were ¥2,556,938,953.72, a decrease of 0.53% from ¥2,570,620,704.98 at the end of the previous year[6] - The company's current assets totaled RMB 1,168,163,316.60, showing a marginal increase from RMB 1,165,382,532.54 in the previous period[13] - The total liabilities decreased slightly to RMB 872,049,522.21 from RMB 868,071,421.82, reflecting a change of approximately 0.2%[14] - The owner's equity attributable to the parent company decreased to RMB 1,681,634,662.38 from RMB 1,699,291,352.65, a decline of about 1.0%[15] - The total assets increased to CNY 2,346,001,766.24 in Q1 2025 from CNY 2,236,010,906.39 in Q1 2024, reflecting a growth of approximately 4.9%[24] - The total liabilities rose to CNY 664,483,372.38 in Q1 2025, up from CNY 545,714,888.67 in Q1 2024, marking an increase of about 21.7%[24] Shareholder Information - The total number of common shareholders at the end of the reporting period was 7,227[8] - The largest shareholder, Zhongrong (Fujian) Investment Co., Ltd., held 27.57% of the shares, totaling 44,270,923 shares[9] - The company reported a total of 44,270,923 shares held by Zhongrong (Fujian) Investment Co., Ltd., making it the largest shareholder[10] Research and Development - Research and development expenses totaled ¥15,011,254.84, accounting for 13.15% of operating revenue, down from 15.25% in the previous year, a decrease of 2.10 percentage points[6] - The company reported a decrease in research and development expenses to CNY 6,524,137.83 in Q1 2025 from CNY 7,872,638.34 in Q1 2024, a reduction of approximately 17.1%[26] Other Financial Metrics - The weighted average return on net assets was -1.18%, unchanged from the previous year[5] - The company's short-term borrowings were reported at RMB 463,297,651.40, a decrease from RMB 472,325,737.50[14] - The accounts receivable stood at RMB 317,238,980.25, slightly down from RMB 328,766,110.09, indicating a decrease of approximately 3.0%[12] - The total liabilities to equity ratio remains stable, indicating a balanced financial structure for the company[14] - The basic and diluted earnings per share remained at -¥0.13 for both Q1 2025 and Q1 2024[17] Cash and Cash Equivalents - Cash and cash equivalents increased to RMB 333,906,718.01 from RMB 291,475,073.60, representing a growth of approximately 14.5%[12] - Cash and cash equivalents at the end of Q1 2025 totaled ¥330,401,718.01, up from ¥192,450,906.78 at the end of Q1 2024[20] - The company's total assets as of March 31, 2025, included cash and cash equivalents of ¥302,016,120.68, an increase from ¥264,304,729.96 as of December 31, 2024[22] - The ending balance of cash and cash equivalents increased to $298,512,620.68, compared to $168,770,046.84 at the end of the previous period[29] - Cash and cash equivalents net increase was $37,711,390.72, contrasting with a decrease of -$9,974,394.19 in the previous period[29] Accounting Standards - The company will not apply new accounting standards starting from 2025[29]

Dividend Distribution - The company plans to distribute a cash dividend of 0.57 RMB per 10 shares, totaling approximately 8,996,130.22 RMB, which represents 94.76% of the net profit attributable to shareholders for 2024[7]. - The total share capital after deducting repurchased shares is 157,826,846 shares, with a proposed cash dividend distribution amounting to 9,053,760.07 RMB if the employee stock ownership plan is completed before the dividend record date, accounting for 95.36% of the net profit[8]. - The total amount for cash dividends and share repurchases is 39,022,256.51 RMB, which is 411.02% of the net profit attributable to shareholders for the year[7]. Financial Performance - The company's operating revenue for 2024 reached ¥621,389,816.99, representing a year-on-year increase of 5.82% compared to ¥587,187,780.95 in 2023[24]. - The net profit attributable to shareholders for 2024 was ¥9,494,015.76, a significant recovery from a loss of ¥68,274,535.60 in 2023[24]. - The basic earnings per share for 2024 improved to ¥0.0604, compared to a loss of ¥0.4298 in 2023[25]. - The company's cash flow from operating activities for 2024 was ¥59,043,952.65, down 19.89% from ¥73,706,186.58 in 2023[24]. - The weighted average return on net assets for 2024 was 0.55%, an increase of 4.44 percentage points from -3.89% in 2023[25]. Research and Development - Research and development expenses accounted for 10.34% of operating revenue in 2024, a decrease of 0.66 percentage points from 11.00% in 2023[25]. - The company holds 995 patents and software copyrights, including 518 invention patents, showcasing its innovation capabilities[40]. - The company is committed to increasing R&D investment to maintain and enhance its technological competitive advantage in the optical industry[54]. - Total R&D expenses amounted to ¥64,280,552.59, a decrease of 0.52% compared to the previous year[68]. - The company is currently working on multiple R&D projects, with a total expected investment of ¥30,000,000 for the multi-spectral optical system, which has seen cumulative investments of ¥7,967,197.43[71]. Product Development and Innovation - The company has developed a globally pioneering large-aperture transmission astronomical observation lens, filling a gap in China's space target detection capabilities[54]. - The company has developed a transmission telescope lens with a maximum aperture of 700mm and a maximum relative aperture of 1:0.8, which is at an international advanced level[58]. - The company has completed the design and production of a multi-spectral common aperture lens with a maximum aperture of 250mm and a maximum focal length of 1300mm, covering the spectral range from visible light to mid-wave infrared[58]. - The company has successfully developed a high-performance infrared detector based on micro-lens array technology, achieving world-advanced precision[62]. - The company is focusing on expanding its product line with new technologies, including a laser infrared co-aperture dual-mode optical system and a high-magnification low-distortion short-wave infrared optical system[59]. Market Trends and Strategy - The optical lens market is experiencing structural growth driven by advancements in artificial intelligence, big data, and IoT technologies, with significant applications in aerospace and defense sectors[51]. - The company is focusing on integrating dual-use technology into non-custom products, promoting the domestic substitution of imported lenses in the security monitoring field[54]. - The automotive industry is becoming a crucial pillar of China's economic development, with increasing demand for vehicle-mounted lenses driven by advancements in automation and higher ADAS penetration rates[133]. - The AR glasses market is showing significant growth, with increasing market demand for car-mounted projection systems and home smart projection products expanding into outdoor activities, education, and healthcare[134]. - The company aims to achieve revenue growth and enhance profitability by focusing on innovation and strengthening its core competitiveness, with a mission aligned with national needs[135]. Governance and Management - The governance structure includes a well-defined system with a board of directors, supervisory board, and independent directors ensuring compliance and effective decision-making[142]. - The company has conducted 4 shareholder meetings and 10 board meetings during the reporting period, ensuring rigorous and transparent decision-making processes[142]. - The company emphasizes investor relations management, utilizing multiple channels to ensure effective communication with investors[143]. - The company has established a scientific governance structure to protect shareholder rights, ensuring compliance and transparency in operations[196]. - The company has appointed independent directors and supervisors across various subsidiaries, enhancing governance and oversight[157]. Social Responsibility and Sustainability - The company emphasizes ESG initiatives, focusing on environmental protection and employee rights[195]. - The company has received honors such as "National Model Enterprise for Harmonious Labor Relations" and "Advanced Trade Union for National Double Love and Double Evaluation"[195]. - The company has implemented proper waste management practices for hazardous waste, ensuring compliance with national regulations[199]. - The company has donated a total of 346,500 yuan to charitable organizations, contributing to social responsibility initiatives[196]. - The company has invested 91,500 yuan in environmental protection measures, demonstrating commitment to sustainability[197].

福建福光股份有限公司 独立董事2024年度述职报告 (一)个人工作履历、专业背景以及兼职情况 2024年,作为福建福光股份有限公司(以下简称"公司")的独立董事,本人 严格按照《公司法》《证券法》《上市公司独立董事管理办法》等法律法规、规 范性文件以及《公司章程》《独立董事制度》的规定和要求,本着恪尽职守、勤 勉尽责的工作态度,积极出席公司股东大会、董事会及各专门委员会会议,认真 审议各项议案,忠实勤勉地履行独立董事职责,并按照规定对公司相关事项发表 了独立、客观、公正的意见。现将2024年度履行职责的情况报告如下: 罗妙成女士,中国国籍,无境外永久居留权,1961年2月出生,经济学硕士, 教授、注册会计师。历任:福建财经学校教师,集美财政专科学校教师,福建 财会管理干部学院教师、系副主任、主任、副院长,福财会计师事务所注册会 计师,福州市地方税务局鼓楼分局副局长(挂职),福建江夏学院会计学系主 任、科研处处长、会计学院教授,福建博思软件股份有限公司独立董事。现任: 福建福光股份有限公司、腾景科技股份有限公司、福建南王环保科技股份有限 公司、非上市公司福建交易市场登记结算中心股份有限公司独立董事。 一、独立董 ...

福建福光股份有限公司 章 程 2025 年 4 月 | | | | | | 第三条 公司以发起设立的方式设立，在福州市市场监督管理局注册登 记，取得营业执照。统一社会信用代码：91350100757384472D。 第四条 公司于 2019 年 6 月 11 日取得上海证券交易所的审核同意，于 2019 年 7 月 1 日通过中国证券监督管理委员会（以下简称"中国证监会"）注 册，首次向社会公众公开发行人民币普通股(A 股)股票 3,880 万股，于 2019 年 7 月 22 日在上海证券交易所上市。 第五条 公司注册名称： 中文全称：福建福光股份有限公司 英文全称：Fujian Forecam Optics Co.,Ltd. 第六条 公司住所：福州市马尾区江滨东大道 158 号。 第七条 公司注册资本为人民币 16,056.1578 万元。 第八条 公司营业期限为五十年，自公司营业执照签发之日起计算。 第一章 总则 第一条 为维护福建福光股份有限公司（以下简称"公司"或"本公司"）、 股东、职工和债权人的合法权益，规范公司的组织和行为，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 ...

福建福光股份有限公司 股东会议事规则 第一章 总则 第一条 为规范福建福光股份有限公司（以下简称"公司"）行为，保证股 东会依法行使职权，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》）、《上市公司治理准则》《上市公司 股东会规则》《上海证券交易所科创板股票上市规则》和《上海证券交易所科创 板上市公司自律监管指引第 1 号——规范运作》及其他有关法律、法规、规范性 文件和《福建福光股份有限公司章程》（以下简称"公司章程"）的有关规定，制 定本规则。 第二条 公司股东会的召集、提案、通知、召开等事项适用本规则。 第三条 公司应当严格按照法律、行政法规、规章、公司章程和本规则的相 关规定召开股东会，保证股东能够依法行使权利。 公司董事会应当切实履行职责，认真、按时组织股东会。公司全体董事应当 勤勉尽责，确保股东会正常召开和依法行使职权。 第四条 股东会应当在《公司法》和公司章程规定的范围内行使职权。 第五条 股东会分为年度股东会和临时股东会。年度股东会每年召开一次， 应当于上一会计年度结束后的 6 个月内举行。临时股东会不定期召开，出现《公 司法》规定的应当召开 ...

福建福光股份有限公司 董事会会议分为定期会议和临时会议。 董事会每年应当至少召开两次定期会议。 第四条 定期会议的提案 在发出召开董事会定期会议的通知前，董事会办公室应当充分征求各董事的 意见，初步形成会议提案后交董事长拟定。 董事会议事规则 第一条 宗旨 为了进一步规范福建福光股份有限公司（以下简称公司）董事会的议事方式 和决策程序，促使董事和董事会有效地履行其职责，提高董事会规范运作和科学 决策水平，根据《中华人民共和国公司法》《中华人民共和国证券法》《上市公司 治理准则》《上海证券交易所科创板股票上市规则》和《上海证券交易所科创板 上市公司自律监管指引第 1 号——规范运作》及其他有关法律、法规、规章和《福 建福光股份有限公司章程》（以下简称公司章程）的规定，制定本规则。 第二条 董事会办公室 董事会设董事会办公室，处理董事会日常事务。董事会秘书为董事会办公室 负责人。董事会秘书可以指定证券事务代表等有关人员协助其处理日常事务。 第三条 定期会议 董事长在拟定提案前，应当视需要征求总经理和其他高级管理人员的意见。 第五条 临时会议 有下列情形之一的，董事会应当召开临时会议： 1 （一）代表十分之一以上表 ...

对外投资管理制度 第一章 总则 第一条 为规范福建福光股份有限公司（以下简称"公司")投资行为，降 低投资风险，提高对外投资收益，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》及其他有关法律、法规、规章、规范性文 件和《福建福光股份有限公司章程》（以下简称《公司章程》)的有关规定，结 合公司实际情况，特制定本制度。 第二条 本制度所称对外投资是指公司为获取未来收益而以一定数量的货币 资金、股权以及经评估后的实物或无形资产作价出资，对外进行各种形式的投资活 动。 第三条 按照投资期限的长短，公司对外投资分为短期投资和长期投资。 （三）参股其他独立法人实体； （四）经营资产出租、委托经营或与他人共同经营。 第四条 本制度适用于公司及公司全资子公司、控股子公司（以下统称"子公司") 的一切对外投资行为。 短期投资是指企业购入能够随时变现，并且持有时间不超过一年（含一年）的 有价证券以及不超过一年（含一年）的其他投资，包括各种股票、债券、基金等。 未经公司事先批准，子公司不得进行对外投资。 长期投资是指不满足短期投资条件的投资，即不准备在一年或长于一年的经营 周期之内转变为现金的投资。 ...

福建福光股份有限公司 独立董事2024年度述职报告 2024年,作为福建福光股份有限公司(以下简称"公司")的独立董事,本人 严格按照《公司法》《证券法》《上市公司独立董事管理办法》等法律法规、规 范性文件以及《公司章程》《独立董事制度》的规定和要求,本着恪尽职守、勤 勉尽责的工作态度,积极出席公司股东大会、董事会及各专门委员会会议,认真 审议各项议案,忠实勤勉地履行独立董事职责,并按照规定对公司相关事项发表 了独立、客观、公正的意见。现将2024年度履行职责的情况报告如下: 一、独立董事的基本情况 (一)个人工作履历、专业背景以及兼职情况 郭晓红女士,中国国籍,无境外永久居留权,1971年5月出生,管理学硕士, 教授,注册会计师、资产评估师、房地产估价师。历任:福建江夏学院教务处 副处长,福建江夏学院会计学院副院长。现任:福建江夏学院会计学院教师、 硕士生导师,福建福光股份有限公司、福建海峡环保集团股份有限公司、非上 市公司广东伊康纳斯生物医药科技股份有限公司、非上市公司深圳西普尼精密 科技股份有限公司独立董事。个人荣誉:福建省优秀教师。 (二) 独立性说明 作为公司的独立董事,本人及直系亲属、主要社会关系 ...