武汉中科通达高新技术股份有限公司 内部控制审计报告 二〇二四年度 信会师报字[2025]第 ZE10268 号 武汉中科通达高新技术股份有限公司 内部控制审计报告 | | | 目录 | 页次 | | --- | --- | --- | --- | | 一、 | 审计报告 | | 1-2 | 一、企业对内部控制的责任 按照《企业内部控制基本规范》、《企业内部控制应用指引》、《企 业内部控制评价指引》的规定，建立健全和有效实施内部控制，并评 价其有效性是中科通达董事会的责任。 二、注册会计师的责任 内部控制审计报告 信会师报字[2025]第 ZE10268 号 武汉中科通达高新技术股份有限公司全体股东： 按照《企业内部控制审计指引》及中国注册会计师执业准则的相 关要求，我们审计了武汉中科通达高新技术股份有限公司（以下简称 中科通达）2024 年 12 月 31 日的财务报告内部控制的有效性。 审计报告 第1页 我们的责任是在实施审计工作的基础上，对财务报告内部控制的 有效性发表审计意见，并对注意到的非财务报告内部控制的重大缺陷 进行披露。 三、内部控制的固有局限性 此页无正文 内部控制具有固有局限性，存在不能防止 ...

国泰海通证券股份有限公司（以下简称"国泰海通"或"保荐机构"）作为 武汉中科通达高新技术股份有限公司（以下简称"中科通达"或"公司"）的持 续督导机构，根据《证券发行上市保荐业务管理办法》《上市公司监管指引第 2 号——上市公司募集资金管理和使用的监管要求》《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》 等相关规定，对中科通达 2024 年度募集资金存放与使用情况进行了审慎核查， 具体情况如下： 国泰海通证券股份有限公司 一、募集资金基本情况 关于武汉中科通达高新技术股份有限公司 2024 年度募集资金存放与使用情况的专项核查意见 （一）实际募集资金金额、资金到位时间 经中国证券监督管理委员会证监许可[2021]1875 号文《关于同意武汉中科通 达高新技术股份有限公司首次公开发行股票注册的批复》，公司向社会公开发行 人民币普通股（A 股）29,093,400.00 股，每股面值人民币 1 元，募集资金总额为 250,203,240.00 元，扣除各项发行费用 51,189,388.53 元，实际募集资金净额为 199,013,851.47 元。上述募 ...

Financial Performance - The company reported no cash dividends, stock bonuses, or capital reserve transfers for the 2024 profit distribution plan[6]. - The company has not achieved profitability since its listing[4]. - The company achieved operating revenue of ¥342,571,976.43 in 2024, representing a year-on-year increase of 56.27%[25]. - The net profit attributable to shareholders was -¥18,102,865.75, showing a year-on-year improvement of 82.34%[25]. - The net cash flow from operating activities was ¥27,633,469.73, a significant increase of 130.15% compared to the previous year[25]. - Total assets at the end of 2024 were ¥1,203,381,809.66, a decrease of 4.83% year-on-year[25]. - The company's weighted average return on equity improved to -2.97%, an increase of 12.33 percentage points from the previous year[24]. - The basic earnings per share for 2024 was -¥0.16, an improvement from -¥0.88 in 2023[24]. - The net profit attributable to shareholders, excluding non-recurring gains and losses, was -¥19,685,613.85, reflecting an 81.78% year-on-year improvement[25]. Business Strategy and Development - In 2024, the company aims for significant transformation and development, focusing on "digital governance and public safety services" as its main strategy, with a substantial increase in operating revenue and pure software business revenue[36]. - The company has expanded its business scope from traditional public security to broader areas such as urban public safety governance and digital transformation services[46]. - The company is committed to increasing R&D investment to maintain its core competitiveness and address customer pain points[157]. - The company aims to become a leading operator in digital governance and public safety services, leveraging technologies like big data and AI[197]. - The strategic focus will shift from government clients (G-end) to industry clients (B-end) and from data governance to data operation services[199]. Technological Advancements - The company has made significant advancements in voice recognition (ASR) and natural language processing (NLP) technologies, successfully applying them in police systems[39]. - The company has developed a comprehensive traffic operation coordination center (TOCC) that integrates various transportation data resources, improving traffic management efficiency[40]. - The company has developed a video security key service system based on the SVAC3.0 codec technology, enhancing the security of public video data[41]. - The company has developed a comprehensive video data information library capable of processing and analyzing massive data at a throughput of billions of data points per second[65]. - The company is focusing on the development of key technologies for the SVAC3.0 standard in video data governance, enhancing its competitive advantage[198]. Market Opportunities and Risks - The digital governance and public safety service market is expected to expand significantly due to increased national investment in digital development, presenting favorable market opportunities for the company[112]. - The company faces risks of potential losses in 2024 due to tight government budgets affecting accounts receivable collection[155]. - The company is at risk of declining competitiveness if it fails to innovate and integrate new technologies in line with industry demands[156]. - The company’s revenue and profit are heavily reliant on public security informationization, which poses risks due to client concentration[159]. - The company is experiencing high overdue accounts receivable, which could pressure cash flow and negatively impact operational performance[161]. Research and Development - The company achieved a total R&D investment of approximately ¥33.92 million, representing a 3.63% increase compared to the previous year[137]. - R&D investment accounted for 9.90% of total revenue, a decrease of 5.03 percentage points from the previous year[137]. - The company applied for 11 invention patents and obtained 12 during the reporting period, bringing the total number of authorized patents to 131, including 111 invention patents[134]. - The company is committed to increasing R&D investment to leverage its comprehensive advantages in talent, technology, and market foundation[199]. - The company aims to enhance its digital governance and public safety business, transitioning to self-developed software products and integrated hardware-software sales by 2025[200]. Operational Efficiency - The company implemented a systematic financial control system, improving cash flow management and achieving a positive operating cash flow[50]. - The company has established a high-quality project delivery and rapid service response system, enhancing customer loyalty and market reputation[151]. - The company has extensive project experience and deep industry understanding, which strengthens its core advantages in digital governance and public safety services[152]. - The company aims to enhance operational efficiency and management levels through the integration of advanced technologies such as big data and cloud computing[144]. - The company has developed a comprehensive service system covering data perception, analysis, and decision-making, leveraging core technologies in public security informationization, including AI and big data[149].

Financial Performance - The company's operating revenue for Q1 2025 was ¥37,456,097.54, a decrease of 31.04% compared to ¥54,314,011.98 in the same period last year[5] - Net profit attributable to shareholders was ¥4,583,885.38, representing an increase of 7.79% from ¥4,252,461.38 year-on-year[5] - The net profit attributable to shareholders after deducting non-recurring gains and losses was ¥3,739,350.71, up 2.35% from ¥3,653,503.08 in the previous year[5] - Total revenue for Q1 2025 was CNY 37,456,097.54, a decrease of 30.98% compared to CNY 54,314,011.98 in Q1 2024[22] - Net profit for Q1 2025 increased to CNY 4,377,834.58, compared to CNY 3,760,943.00 in Q1 2024, representing a growth of 16.38%[23] - The total comprehensive income for the period reached CNY 4,377,834.58, compared to CNY 3,760,943.00 in the previous period, reflecting an increase of approximately 16.4%[24] Cash Flow and Liquidity - The net cash flow from operating activities turned positive at ¥2,457,144.39, compared to a negative cash flow of ¥28,861,075.47 in the same period last year[5] - Cash inflows from operating activities totaled CNY 85,803,792.72, up from CNY 69,859,546.65 in the same quarter last year, indicating a growth of about 22.8%[26] - The company reported cash outflows from operating activities of CNY 83,346,648.33, down from CNY 98,720,622.12 in Q1 2024, showing a reduction of approximately 15.5%[26] - The net cash flow from operating activities for Q1 2025 was CNY 2,457,144.39, a significant improvement from a net outflow of CNY -28,861,075.47 in Q1 2024[26] - The ending cash and cash equivalents balance for Q1 2025 was CNY 107,095,419.61, up from CNY 65,786,924.71 at the end of Q1 2024, representing a growth of approximately 62.8%[28] Assets and Liabilities - Total assets at the end of the reporting period were ¥1,222,047,933.39, a 1.55% increase from ¥1,203,381,809.66 at the end of the previous year[6] - Total assets increased to CNY 1,222,047,933.39 as of March 31, 2025, compared to CNY 1,203,381,809.66 at the end of 2024, an increase of 1.55%[20] - Total liabilities rose to CNY 619,093,001.12 from CNY 604,809,211.97, reflecting an increase of 2.00%[21] Shareholder Information - The total number of common shareholders at the end of the reporting period is 5,807[11] - The largest shareholder, Wang Kaixue, holds 19,710,417 shares, representing 16.94% of the total shares[11] - The top ten shareholders hold a significant portion of the shares, with the top three alone accounting for over 33%[11] - The company has no pledged or frozen shares among its top shareholders[11] Research and Development - Research and development expenses totaled ¥8,615,514.50, accounting for 23.00% of operating revenue, an increase of 8.07 percentage points from 14.93%[6] - Research and development expenses were CNY 8,615,514.50 in Q1 2025, slightly up from CNY 8,109,583.54 in Q1 2024, an increase of 6.25%[23] Future Plans and Strategies - The company plans to continue enhancing supply chain management and increasing the efficiency of fund operations in the future[9] - The company plans to use up to 60 million RMB of idle raised funds to temporarily supplement working capital, with 53.2 million RMB already utilized[13] - The company will permanently supplement working capital with surplus funds from completed fundraising projects[14] - The company is in the process of acquiring 100% equity of Xinghe Power (Beihai) Technology Co., Ltd. through a combination of issuing shares and cash[16] Audit and Compliance - The company’s financial reports are not subject to audit opinions, indicating a stable financial reporting process[17] - The company has completed the cancellation of all fundraising accounts related to its initial public offering[15] Stock Market Activity - The company’s stock was suspended from trading on March 10, 2025, and will resume on March 24, 2025, following the acquisition announcement[16]

关于武汉中科通达高新技术股份有限公司 2024 年度募集资金存放与使用情况专项报告的 的鉴证报告 信会师报字[2025]第 ZE10269 号 关于对武汉中科通达高新技术股份有限公司 2024 年度募集资金存放与使用情况专项报告的鉴证报告 | | | 目 | 录 | 页 | 次 | | --- | --- | --- | --- | --- | --- | | 一、 | 鉴证报告 | | | | 1-2 | | 二、 | 专项报告 | | | | 1-6 | | 三、 | 附表 | | | | 1-2 | 关于武汉中科通达高新技术股份有限公司 2024年度募集资金存放与使用情况专项报告的鉴证报告 信会师报字[2025]第ZE10269号 武汉中科通达高新技术股份有限公司全体股东： 我们接受委托，对后附的武汉中科通达高新技术股份有限公司 （以下简称"中科通达"） 2024年度募集资金存放与使用情况专项报 告（以下简称"募集资金专项报告"）执行了合理保证的鉴证业务。 一、董事会的责任 中科通达董事会的责任是按照中国证券监督管理委员会《上市公 司监管指引第2号——上市公司募集资金管理和使用的监管要求 （2022年修 ...

经中国证券监督管理委员会（以下简称"中国证监会"）《关于同意武汉中科通 达高新技术股份有限公司首次公开发行股票注册的批复》（证监许可[2021]1875 号） 批复，武汉中科通达高新技术股份有限公司（以下简称"中科通达"、"上市公司"、 "公司"或"发行人"）首次公开发行股票 2,909.34 万股，每股面值人民币 1 元， 每股发行价格人民币 8.60 元，募集资金总额为人民币 25,020.32 万元，扣除发行费 用后，实际募集资金净额为人民币 19,901.39 万元。本次发行证券已于 2021 年 7 月 13 日在上海证券交易所科创板上市。国泰海通证券股份有限公司（以下简称"保荐 机构"或"国泰海通"）担任其持续督导保荐机构，持续督导期间为 2021 年 7 月 13 日至 2024 年 12 月 31 日。 国泰海通证券股份有限公司 关于武汉中科通达高新技术股份有限公司 首次公开发行股票并在科创板上市持续督导保荐总结报告书 2024 年 12 月 31 日，持续督导期已届满，国泰海通根据《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 公司自律监管规 ...

关于武汉中科通达高新技术股份有限公司 非经营性资金占用及其他关联资金往来情况的 专项报告 信会师报字[2025]第 ZE10270 号 关于武汉中科通达高新技术股份有限公司 非经营性资金占用及其他关联资金往来情况 的专项报告 | | | 目 | 录 | 页 | 次 | | --- | --- | --- | --- | --- | --- | | 一、 二、 | | | | | 1-2 1-2 | | | 汇总表 | | | | | | | 专项报告 | | | | | 关于武汉中科通达高新技术股份有限公司 非经营性资金占用及其他关联资金往来情况 的专项报告 信会师报字[2025]第 ZE10270 号 武汉中科通达高新技术股份有限公司全体股东： 我们审计了武汉中科通达高新技术股份有限公司(以下简称"中 科通达")2024 年度的财务报表，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和相关财务报表附注，并 于 2025 年 4 月 24 日出具了报告号为信会师报字[2025]第 ZE10267 号 的 ...

国泰海通证券股份有限公司 2024 年度持续督导工作现场检查报告 上海证券交易所： 关于武汉中科通达高新技术股份有限公司 国泰海通证券股份有限公司（以下简称"国泰海通"、"保荐人"）作为武汉 中科通达高新技术股份有限公司（以下简称"中科通达"、"上市公司"或"公司"） 首次公开发行股票并在科创板上市的保荐人，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》《上海证券交易所科创 板股票上市规则》（以下简称"《上市规则》"）和《上海证券交易所上市公司自律 监管指引第 11 号——持续督导》等有关法律法规的规定，对公司 2024 年度（以 下简称"本持续督导期间"）的规范运作情况进行了现场检查，现就现场检查的 有关情况报告如下： 一、本次现场检查的基本情况 （一）保荐人 国泰海通证券股份有限公司 （二）保荐代表人 胡东平、汤勇 （三）现场检查时间 2025 年 4 月 16 日至 2025 年 4 月 18 日 （四）现场检查人员 胡东平、续一帆 （五）现场检查内容 现场检查人员对本持续督导期内发行人公司治理及内部控制、信息披露、独 立性、与关联方的资金往来、募集资金使用情况、 ...

北京市康达（长沙）律师事务所 关于 武汉中科通达高新技术股份有限公司 作废 2022 年限制性股票激励计划 部分已授予尚未归属的限制性股票事项 的 法律意见书 二零二五年四月 北京市康达（长沙）律师事务所 关于武汉中科通达高新技术股份有限公司 作废 2022 年限制性股票激励计划部分已授予尚未归属的限制性股 票事项的法律意见书 一、本所律师根据《公司法》《证券法》《上市公司股权激励管理办法》《上 海证券交易所科创板股票上市规则》等现行有效的法律、法规和规范性文件的有 关规定，就公司本次激励计划作废事宜进行核查并出具本法律意见书。 二、公司保证已经提供了本所律师认为出具本法律意见书所必需的、真实的 原始书面材料、副本材料或者口头证言，一切足以影响本法律意见书的事实和文 件均已向本所披露，并无隐瞒、虚假或误导之处。公司保证上述文件和证言真实、 准确、完整，文件上所有签字与印章真实，复印件与原件一致。 三、本所律师依据本法律意见书出具之日以前已经发生或者已经存在的事实 和中华人民共和国境内现行有效的法律、法规和规范性文件的规定，并基于本所 律师对该等法律、法规和规范性文件的理解发表法律意见。 四、对于本法律意见书至 ...