RSM 容诚 审计报告 科大国盾量子技术股份有限公司 容诚审字[2024]230Z0177 号 容诚会计师事务所(特殊普通合伙) 中国 北京 包括 2023 年 12 月 31 日的合并及母公司资产负债表，2023 年度的合并及母公司利 润表、合并及母公司现金流量表、合并及母公司所有者权益变动表以及相关财务 报表附注。 您可使用手机"扫一扫"或选入_ 此码用于证明该审计报告是否由具有执业许可的会计师事务所出。 目 录 | 序号 | 内 容 | 页码 | | --- | --- | --- | | 1 | 审计报告 | 1-8 | | 2 | 合并资产负债表 | 1 | | 3 | 合并利润表 | 2 | | 4 | 合并现金流量表 | 3 | | 5 | 合并所有者权益变动表 | 4 - 5 | | 6 | 母公司资产负债表 | 6 | | 7 | 母公司利润表 | 7 | | 8 | 母公司现金流量表 | 8 | | 9 | 母公司所有者权益变动表 | 9- 10 | | 10 | 财务报表附注 | 11 - 132 | 6-1-2 审 计 报 告 容诚审字[2024]230Z0177 号 总所：北京市西城 ...

科大国盾量子技术股份有限公司 （合肥市高新区华佗巷 777 号科大国盾量子科技园） 保荐机构（主承销商） （安徽省合肥市梅山路 18 号） 证券代码：688027 证券简称：国盾量子 （申报稿） 二〇二四年五月 2024 年度向特定对象发行 A 股股票 募集说明书 声 明 本公司及全体董事、监事、高级管理人员承诺募集说明书及其他信息披露资 料不存在任何虚假记载、误导性陈述或重大遗漏，并对其真实性、准确性及完整 性承担连带赔偿责任。 公司负责人、主管会计工作负责人及会计机构负责人（会计主管人员）保证 募集说明书中财务会计报告真实、完整。 中国证监会、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 重大事项提示 ...

关于科大国盾量子技术股份有限公司 2024 年度向特定对象发行股票 之 | 一、本次发行的批准和授权 7 | | --- | | 二、发行人本次发行的主体资格 9 | | 三、发行人本次发行的实质条件 10 | | 四、发行人的设立 13 | | 五、发行人的独立性 13 | | 六、发行人的主要股东及实际控制人 15 | | 七、发行人的股本及其演变 17 | | 八、发行人的业务 23 | | 九、关联交易及同业竞争 24 | | 十、发行人的主要财产 35 | | 十一、发行人的重大债权债务 37 | | 十二、发行人重大资产变化及收购兼并 37 | | 十三、发行人章程的制定与修改 38 | | 十四、发行人股东大会、董事会、监事会议事规则及规范运作 38 | | 十五、发行人董事、监事和高级管理人员及其变化 38 | | 十六、发行人的税务 39 | | 十七、发行人的环境保护和产品质量、技术等标准 39 | | 十八、发行人募股资金的运用 39 | | 十九、发行人业务发展目标 40 | | 二十、诉讼、仲裁和行政处罚 40 | 安徽天禾律师事务所 ANHUI TIANHE LAW OFFICE ...

国元证券股份有限公司 关于 科大国盾量子技术股份有限公司 2024 年度向特定对象发行 A 股股票 之 发行保荐书 保荐机构（主承销商） 国元证券股份有限公司 GUOYUAN SECURITIES CO.,LTD. (安徽省合肥市梅山路 18 号) 二〇二四年五月 声 明 国元证券股份有限公司（以下简称"国元证券"或"本保荐机构"）接受科 大国盾量子技术股份有限公司（以下简称"国盾量子"、"发行人"或"公司"） 委托，担任其向特定对象发行股票的保荐机构，为本次发行出具发行保荐书。 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》"）、《<上市公司 证券发行注册管理办法>第九条、第十条、第十一条、第十三条、第四十条、第 五十七条、第六十条有关规定的适用意见——证券期货法律适用意见第 18 号》 （以下简称"《证券期货法律适用意见第 18 号》"）等有关法律、行政法规和 中国证券监督管理委员会（以下简 ...

国元证券股份有限公司 关于 科大国盾量子技术股份有限公司 2024 年度向特定对象发行 A 股股票 之 上市保荐书 保荐机构（主承销商） 国元证券股份有限公司 GUOYUAN SECURITIES CO.,LTD. (安徽省合肥市梅山路 18 号) 二〇二四年五月 声 明 国元证券股份有限公司（以下简称"国元证券"或"保荐机构"）接受科大 国盾量子技术股份有限公司（以下简称"国盾量子"、"发行人"或"公司"） 的委托，担任国盾量子 2024 年度向特定对象发行 A 股股票的保荐机构。 保荐机构和保荐代表人已根据《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》《上市公司证券发行注册管理办法》 《上海证券交易所科创板股票上市规则》等法律法规和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 律规范出具本上市保荐书，并保证所出具文件真实、准确、完整。 本上市保荐书如无特别说明，相关用语与《科大国盾量子技术股份有限公司 2024 年度向特定对象发行 A 股股票募集说明书》中的含义相同。 3-2-1 一、发行人概况 法定代表人: 应勇 经营 ...

Group 1: Industry Overview - The quantum industry is entering a phase of rapid development, with significant funding and talent accumulation, particularly in cities like Hefei, Beijing, Shanghai, and Shenzhen [2][3] - The 2023 Central Economic Work Conference highlighted the importance of emerging industries like quantum technology, marking 2024 as a pivotal year for the commercialization of quantum technology in China [2][3] Group 2: Company Positioning - GuoDun Quantum is focusing on quantum communication, quantum computing, and quantum measurement, with quantum communication being the most critical area in the short to medium term due to its solid industrial foundation [3][4] - The company is collaborating with institutions like the University of Science and Technology of China to foster innovation and technology transfer [3][4] Group 3: Future Prospects - Quantum communication technology is maturing and is considered one of the best solutions for data security, with China leading internationally in this field [4][5] - Quantum computing is still in its early stages, with significant breakthroughs expected in 10 years or more, but its potential is increasingly recognized across various sectors [4][5] Group 4: Application Expansion - GuoDun Quantum is expanding its applications into government and enterprise sectors, having completed projects like the Hefei Quantum Metropolitan Area Network and launched quantum security solutions in collaboration with China Telecom [5] - The company is also exploring personal user applications, such as "GuoDun Secure Mail" and "GuoDun Secure Earphones," targeting sectors with high information security requirements [5] Group 5: Regional Development - The Yangtze River Delta is poised to become a leader in quantum industry development, with plans to establish a quantum communication intercity trunk network [5] - GuoDun Quantum's Hefei Quantum Metropolitan Area Network could serve as a model for replication in major cities within the Yangtze River Delta, enhancing connectivity and promoting national network development [5]

根据贵所下发的上证科创公函[2024]0107 号《关于科大国盾量子技术股份 有限公司 2023 年年度报告的信息披露监管问询函》（以下简称"《问询函》"）的 要求，科大国盾量子技术股份有限公司（以下简称"公司"或"国盾量子"）与 国元证券股份有限公司（以下简称"保荐机构"或"国元证券"）、容诚会计师事 务所（特殊普通合伙）（以下简称"审计机构"或"年审会计师"），针对问询函 相关问题进行了认真核查，现回复如下，请予审核： 证券代码：688027 证券简称：国盾量子 公告编号：2024-064 问询函问题一、关于经营业绩下滑 科大国盾量子技术股份有限公司 关于公司 2023 年年度报告的信息披露监管问询函 回复公告 2023 年度，公司实现营业总收入15,611.11万元，比上年同期增长15.87%； 归属于上市公司股东的净利润-12,391.71 万元，比上年同期下降43.78%。分产 品看，量子通信产品收入5,384.71 万元，同比增长64.13%，占主营业务收入 36.23%；量子计算产品收入4,478.25 万元，同比增长44.16%；相关技术服务收 入本期仅实现收入3468.76 万元，同比减少4 ...

关于科大国盾量子技术股份有限公司 2023 年年报问询函相关问题的核查意见 容诚专字[2024]230Z1764 号 容诚会计师事务所(特殊普通合伙) 中国·北京 容诚会计师事务所（特殊普通合伙） 关于科大国盾量子技术股份有限公司 2023 年年报问询函相关问题的核查意见 容诚专字[2023]230Z1764号 上海证券交易所： 容诚会计师事务所（特殊普通合伙）（以下简称"本所"、"年审会计师"）为 科大国盾量子技术股份有限公司（以下简称"国盾量子"、"公司"）2023 年度财务 报表审计会计师。国盾量子于 2024 年 5 月 17 日收到贵所下发的《关于对科大国盾量 子技术股份有限公司 2023 年度报告的信息披露监管问询函》（上证科创公函 [2024]0107 号，以下简称"问询函"）。本所根据贵所出具的《问询函》的要求，对 《问询函》中涉及本所的有关问题进行了专项核查，现就《问询函》提出的有关问题 向贵所回复如下： 1、关于经营业绩下滑。2023 年度，公司实现营业总收入 15,611.11 万元，比上 年同期增长 15.87%；归属于上市公司股东的净利润-12,391.71 万元，比上年同期下降 4 ...

国元证券股份有限公司 关于科大国盾量子技术股份有限公司 上海证券交易所： 科大国盾量子技术股份有限公司（以下简称"国盾量子"、"公司"）于 2024 年 5 月 17 日收到贵所下发的《关于科大国盾量子技术股份有限公司 2023 年度报告的信息披露监管问询函》（上证科创公函【2024】0107 号，以下简称"问 询函"）。国元证券股份有限公司（以下简称"持续督导保荐机构"、"国元证 券"）作为国盾量子首次公开发行股票并在科创板上市的持续督导保荐机构，根 据《证券发行上市保荐业务管理办法》《上海证券交易所科创板股票上市规则》 《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》等相关法 律法规的规定和问询函的要求，对问询函中相关问题进行了审慎核查和落实，现 回复说明如下： 1、关于经营业绩下滑 2023 年度，公司实现营业总收入 15,611.11 万元，比上年同期增长 15.87%； 归属于上市公司股东的净利润-12,391.71 万元，比上年同期下降 43.78%。分产 品看，量子通信产品收入 5,384.71 万元，同比增长 64.13%，占主营业务收入 36.23%；量子计算产品收入 4, ...

Employee and Workforce - The company has a total of 465 employees, with 306 in the parent company and 159 in major subsidiaries[8] - The company has no retired employees requiring financial support, indicating a stable workforce[8] - The company has a total of 18 doctoral graduates among its employees, indicating a highly educated workforce[9] - Employee stock ownership includes 25 individuals, representing 5.38% of the total workforce, with 221.60 million shares held, accounting for 2.76% of total share capital[39] Financial Performance - The company reported a significant increase in revenue, achieving a total of $1.5 billion for the fiscal year, representing a 20% year-over-year growth[56] - The company's operating revenue for 2023 was approximately RMB 156.11 million, representing a 15.87% increase compared to RMB 134.73 million in 2022[153] - The net profit attributable to shareholders for 2023 was -¥123,917,117.70, compared to -¥86,184,557.37 in 2022, indicating a worsening performance[192] - The net cash flow from operating activities for 2023 was -¥4,048,103.46, a significant decline of 105.46% from ¥74,155,318.10 in 2022[192] - The total assets at the end of 2023 were ¥1,782,577,325.14, down 8.27% from ¥1,943,284,567.30 at the end of 2022[192] - The net assets attributable to shareholders decreased to ¥1,504,535,216.95, a decline of 7.82% from ¥1,632,182,144.35 in 2022[192] Governance and Compliance - The company has established various committees, including an Audit Committee and a Compensation and Assessment Committee, to oversee governance and management[5] - The company maintains a commitment to transparency and compliance with legal regulations regarding share repurchase and investor rights protection[55] - The management team emphasized a commitment to transparency and accountability, pledging to address any discrepancies in financial reporting within 30 days[65] - The company has implemented strict measures for related party transactions, ensuring compliance with market principles and legal regulations[68] - The company has committed to transparency in related party transactions, with obligations to disclose any violations publicly[68] Research and Development - The company is a pioneer in the commercialization of quantum information technology, leveraging a high-level R&D team and advanced platforms to enhance its core competitiveness[35] - The company is investing $50 million in research and development for new technologies aimed at enhancing user experience and operational efficiency[60] - Research and development expenses increased by 13.94% to RMB 96.12 million, up from RMB 84.36 million in 2022[153] - The proportion of R&D investment to operating revenue was 82.51%, down 18.25 percentage points from 100.76% in 2022[161] Market Strategy and Expansion - The company provided guidance for the next fiscal year, projecting revenue growth of 25% and aiming to reach $1.875 billion[58] - Market expansion plans include entering three new international markets, projected to contribute an additional $300 million in revenue over the next two years[61] - A new marketing strategy has been implemented, focusing on digital channels, which is expected to increase customer engagement by 30%[63] - The company plans to continue expanding its market presence and invest in new technologies and products to drive future growth[200] Environmental and Social Responsibility - The company has implemented effective environmental management practices, ensuring that pollutants meet national discharge standards[21] - The company has not implemented any carbon reduction measures, with zero tons of CO2 equivalent emissions reduced during the reporting period[34] - The company completed the 18th "Challenge Cup" National College Student Extracurricular Academic Science and Technology Works Competition, with a prize fund of 644,400 RMB to promote quantum technology talent development[26] Shareholder and Investor Relations - The company has a dedicated investor relations manager to ensure smooth communication channels and timely disclosure of information to protect investors' rights[30] - The company has committed to a share buyback program, with an initial allocation of $20 million to stabilize stock prices[64] - The actual controller has committed to compensating investors for any losses incurred due to unfulfilled commitments[94] - The company will enhance communication with shareholders to prevent future violations of commitments[102] Financial Adjustments and Reporting - The company adjusted its deferred tax assets to CNY 31,950,609.05 and deferred tax liabilities to CNY 528,509.82 as of December 31, 2022, reflecting changes due to the implementation of Interpretation No. 16[107] - The cumulative impact of adjustments on retained earnings as of January 1, 2022, was CNY 74,268.00, affecting undistributed profits[124] - The audit fee for the current year is CNY 85,000, with the auditing firm having a tenure of 14 years[109] - The company has implemented changes in accounting policies that did not have a significant impact on the financial statements for the reporting period[123] Legal and Compliance Issues - The company has no significant litigation or arbitration matters reported for the current year[128] - The company has not faced any major violations or penalties during the reporting period[111] - There are no reported cases of guarantee violations during the reporting period[104] - The company faced significant risks and uncertainties in its operations, which are detailed in the report[165]