RSM | 容 诚 审计报告 昆山国力电子科技股份有限公司 容诚审字[2025]230Z0793 号 容诚会计师事务所(特殊普通合伙) 中国 · 北京 您可使用手机"扫一扫"或进入"注册会计师行业统一监管平台（http://acc.mof.eov.cn） 拥 报告编码:京25Y0 | 序号 | 内 容 | 页码 | | --- | --- | --- | | 1 | 审计报告 | 1-6 | | 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 - 125 | 日 录 审计报告 容诚审字[2025]230Z0793 昆山国力电子科技股份有限公司全体股东: 一、审计意见 我们审计了昆山国力电子科技股份有限公司(以下简称国力股份)财务报表, 包括 2024年 12月 31 目的合并及母公司资产 ...

招商证券股份有限公司 关于昆山国力电子科技股份有限公司 2024 年度募集资金存放与实际使用情况的专项核查意见 招商证券股份有限公司（以下简称"招商证券"、"保荐人"）作为昆山国力 电子科技股份有限公司（以下简称"国力股份"、"公司"）持续督导的保荐人， 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 法律法规及规范性文件，对国力股份 2024 年度募集资金存放与实际使用情况进 行了专项核查，核查情况如下： 一、募集资金基本情况 （一）首次公开发行股票 经中国证券监督管理委员会证监发行字[2021]2450 号文核准，并经上海证 券交易所同意，公司于 2021 年 9 月采用向战略投资者定向配售、网下向符合条 件的投资者询价配售和网上向持有上海市场非限售 A 股股份和非限售存托凭证 市值的社会公众投资者定价发行相结合的发行方式，公开发行人民币普通股股 票 23,890,000.00 股，每股发行价格为人民币 12.04 元，募集资金总 ...

北京市天元律师事务所 关于昆山国力电子科技股份有限公司 2022 年限制性股票激励计划 部分限制性股票作废相关事项的 法律意见书 北京市天元律师事务所 北京市西城区金融大街 35 号 国际企业大厦 A 座 509 单元 邮编: 100033 北京市天元律师事务所 关于昆山国力电子科技股份有限公司 2022 年限制性股票激励计划 部分限制性股票作废相关事项的 法律意见书 京天股字（2022）第 318-7 号 致：昆山国力电子科技股份有限公司 根据北京市天元律师事务所（以下简称"本所"）与昆山国力电子科技股份 有限公司（以下简称"国力股份"或"公司"）签订的《专项法律服务协议》， 本所担任公司本激励计划的专项中国法律顾问并出具法律意见。 本所及经办律师依据《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》"）、《上市公司股权激励 管理办法》（以下简称"《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》"） 、《科创板上市公司自律监管指南第4号 ——股权激励信息披露》（以下简称"《监管指南第4号》"）、《律师事务所从 事证券法律业务 ...

关于昆山国力电子科技股份有限公司 非经营性资金占用及其他关联资金往来情况 汇总表的专项审计报告 目 录 1、 专项审计报告 2、 附表 委托单位：昆山国力电子科技股份有限公司 审计单位：容诚会计师事务所(特殊普通合伙) 联系电话：010-66001391 RSM 容诚 非经营性资金占用及其他关联资金 往来情况专项说明 昆山国力电子科技股份有限公司 容诚专字[2025]230Z1169 号 容诚会计师事务所(特殊普通合伙) 中国·北京 您可使用手机"扫一扫"或进入"注册会计师行业统一监管平台（http://ac.mof.gov.cn）"进行了 您可使用手机"扫一扫"或进入"注册会计师行业统一监管平台（http://ac.mof.gov.cn）"进行了 非经营性资金占用及其他关联资金往来情况专项说明 容诚专字[2025]230Z1169 号 昆山国力电子科技股份有限公司全体股东: 我们接受委托,依据中国注册会计师审计准则审计了昆山国力电子科技股份 有限公司(以下简称国力股份)2024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和合并及母公司所有 者权益变动表 ...

Financial Performance - The company's operating revenue for Q1 2025 reached ¥230,147,954.70, representing a year-on-year increase of 59.41% compared to ¥144,377,694.53 in the same period last year[4] - Net profit attributable to shareholders was ¥11,793,702.69, a significant increase of 183.46% from ¥4,160,603.65 in the previous year[4] - The net profit attributable to shareholders after deducting non-recurring gains and losses was ¥10,134,398.45, up 217.50% from ¥3,191,985.97 year-on-year[4] - Basic and diluted earnings per share were both ¥0.12, reflecting a 200.00% increase from ¥0.04 in the same period last year[5] - Operating profit for Q1 2025 was CNY 13,685,808.69, up 164.5% from CNY 5,159,599.72 in Q1 2024[20] - Net profit for Q1 2025 was CNY 12,091,037.48, representing a 168.5% increase compared to CNY 4,490,681.55 in Q1 2024[21] - The company reported a total comprehensive income of CNY 12,091,037.48 for Q1 2025, significantly higher than CNY 4,490,681.55 in Q1 2024[21] Research and Development - Research and development expenses totaled ¥21,577,515.27, which is 28.76% higher than ¥16,758,481.47 in the previous year, accounting for 9.38% of operating revenue[4] - Research and development expenses for Q1 2025 were CNY 21,577,515.27, an increase from CNY 16,758,481.47 in Q1 2024[19] Cash Flow and Liquidity - The net cash flow from operating activities was negative at -¥11,337,507.36, but this was an improvement from -¥34,865,688.09 in the previous year[5] - Cash inflow from operating activities for Q1 2025 was CNY 191,612,933.25, compared to CNY 112,412,392.28 in Q1 2024[22] - The net cash flow from operating activities was -11,337,507.36, an improvement from -34,865,688.09 in the previous period, indicating a reduction in cash outflow[23] - The net increase in cash and cash equivalents was -177,839,033.54, compared to -420,111,587.08 in the previous period, indicating a decrease in cash depletion[25] - The ending balance of cash and cash equivalents was 557,499,736.15, up from 402,224,722.97 in the previous period, reflecting improved liquidity[25] Assets and Liabilities - Total assets at the end of the reporting period were ¥2,259,748,852.48, an increase of 2.07% from ¥2,213,850,141.59 at the end of the previous year[4] - Total current assets as of March 31, 2025, were RMB 1,659,033,781.55, compared to RMB 1,602,610,929.95 at the end of 2024, marking an increase of approximately 3.52%[14] - Non-current assets totaled RMB 600,715,070.93, a slight decrease from RMB 611,239,211.64, reflecting a decline of about 1.71%[14] - Total liabilities as of the latest reporting period amounted to CNY 1,101,920,539.76, an increase from CNY 1,069,105,683.23[17] - Total current liabilities amounted to CNY 603,189,169.46, compared to CNY 576,287,555.35 in the previous year[17] Shareholder Information - The company’s shareholder structure includes significant holdings by major shareholders, with the largest shareholder holding 26,485,120 shares, representing a substantial portion of the total equity[10] - The company plans to repurchase shares with a total amount not less than RMB 30 million and not exceeding RMB 50 million, with a maximum repurchase price of RMB 73.47 per share[11] - The company has not yet implemented the share repurchase plan as of March 31, 2025, due to ongoing account setup procedures[12] Market and Growth Strategy - The significant increase in revenue and profit was driven by high demand in the new energy vehicle and aerospace sectors, leading to a notable rise in product sales[7] - The company plans to continue focusing on product innovation and market expansion to sustain growth in the upcoming quarters[7]

2024年度独立董事述职报告 昆山国力电子科技股份有限公司 作为昆山国力电子科技股份有限公司（以下简称"公司"）的独立董事，2024 年度本人严格按照《中华人民共和国公司法》《中华人民共和国证券法》《上市公 司独立董事规则》《上海证券交易所科创板股票上市规则》《昆山国力电子科技股 份有限公司章程》及公司《独立董事工作制度》等相关法律、法规、规章的规定 和要求开展工作，积极出席公司 2024 年度的相关会议，认真审议董事会各项议 案，并对公司相关重点关注事项发表独立、客观、公正的意见，忠实、勤勉、独 立地履行职责，充分发挥独立董事的作用，切实维护了公司整体利益以及全体股 东特别是中小股东的合法权益。 现将 2024 年度本人履职情况报告如下： 一、本人的基本情况 （一）个人履历 本人陆利康，男，1966 年 10 月出生，中国国籍，无境外永久居留权，大学 学历，注册会计师，税务师，资产评估师。1986 年 7 月至 1991 年 10 月，任吴 江县百货纺织品公司职员；1991 年 11 月至 1996 年 9 月，任吴江市供销合作总 社办事员；1996 年 10 月至 1999 年 12 月，任吴江市审计事务 ...

昆山国力电子科技股份有限公司 2024年度独立董事述职报告 作为昆山国力电子科技股份有限公司（以下简称"公司"）的独立董事，2024 年度本人严格按照《中华人民共和国公司法》《中华人民共和国证券法》等法律法 规以及《公司章程》及公司《独立董事工作制度》等公司规章制度开展工作，积 极出席公司2024年度的相关会议，认真审议董事会各项议案，并对公司相关重点 关注事项发表独立、客观、公正的意见，忠实、勤勉、独立地履行职责，充分发 挥独立董事的作用，切实维护了公司整体利益以及全体股东特别是中小股东的合 法权益。 现将2024年度本人履职情况报告如下： 一、 本人基本情况 （一） 个人履历 本人卜璐，女，中国国籍,无境外永久居留权,1983年生，博士学位，毕业于 武汉大学国际法学专业，副教授，持有法律职业资格证书。2010年8月至今,先后 任苏州大学王健法学院讲师、副教授、党委委员；2018年1月至今，任苏州仲裁委 员会仲裁员；2019年5月至今，任苏州规划设计研究院股份有限公司独立董事；2022 年6月至今，任苏州艾科瑞思智能装备股份有限公司董事；2021年5月至今，任苏 州国际商事法庭中立评调员；2023年3月至今 ...

昆山国力电子科技股份有限公司 2024年度独立董事述职报告 作为昆山国力电子科技股份有限公司（以下简称"公司"）独立董事，2024 年度本 人严格遵照《中华人民共和国公司法》《中华人民共和国证券法》《上市公司独立董事管 理办法》《上海证券交易所科创板股票上市规则》《昆山国力电子科技股份有限公司章程》 及公司《独立董事工作制度》等相关法律法规及规章的规定和要求开展工作，按时全程 出席公司 2024 年度的相关会议，认真审议董事会各项议案，并对公司相关重点关注事 项发表独立、客观、公正的意见，忠实、勤勉、独立地履行职责，充分发挥独立董事的 作用，切实维护了公司整体利益以及全体股东特别是中小股东的合法权益。 现将 2024 年度本人履职情况报告如下： 一、 本人基本情况 1、个人履历 本人王琦龙，男，1976 年 7 月出生，中国国籍,无境外永久居留权,工学博士学位， 毕业于东南大学物理电子学专业，教授/博士生导师，长期从事电真空器件的科研与教 学。2005 年 3 月至 2005 年 11 月，任上海广电电子股份有限公司研发工程师；2005 年 11 月至 2007 年 11 月，在东南大学生物科学与医学工程学院 ...

Profit Distribution and Financial Performance - The proposed profit distribution plan for 2024 includes a cash dividend of 2.10 RMB per 10 shares, totaling approximately 20,016,262.56 RMB, which accounts for 66.20% of the net profit attributable to shareholders [8]. - The company has not achieved profitability since its listing, indicating ongoing financial challenges [6]. - The total share capital as of December 31, 2024, is 95,315,536 shares, which will be used as the basis for the dividend distribution [8]. - The company has maintained its total distribution amount despite potential changes in total share capital due to various corporate actions [8]. - The company's operating revenue for 2024 was approximately ¥792.39 million, representing a year-over-year increase of 14.46% compared to ¥692.25 million in 2023 [23]. - The net profit attributable to shareholders decreased by 52.89% to ¥30.24 million in 2024 from ¥64.19 million in 2023 [23]. - The basic earnings per share fell by 52.24% to ¥0.32 in 2024, down from ¥0.67 in 2023 [24]. - The cash flow from operating activities decreased by 47.05% to ¥35.91 million in 2024, compared to ¥67.81 million in 2023 [26]. - The net profit after deducting non-recurring gains and losses dropped by 66.92% to ¥18.28 million in 2024 from ¥55.27 million in 2023 [23]. - The company's total assets increased by 7.53% to approximately ¥2.21 billion in 2024, up from ¥2.06 billion in 2023 [23]. - The weighted average return on equity decreased to 2.66% in 2024, down from 5.97% in 2023, a decline of 3.31 percentage points [24]. - The company experienced a significant increase in financial expenses due to the issuance of convertible bonds in June 2023, impacting overall profitability [25]. Research and Development - Research and development expenses accounted for 10.92% of operating revenue in 2024, an increase of 2.27 percentage points from 8.65% in 2023 [25]. - The company plans to continue investing in key application technology research and development, with R&D spending increasing by 44.53% compared to 2023 [25]. - Total R&D investment reached ¥86,509,000.73, a significant increase of 44.53% compared to the previous year, with R&D expenses accounting for 10.92% of total revenue, up from 8.65% [73]. - The company has applied for a total of 62 patents and was granted 57 patents during the reporting period, strengthening its position in the vacuum electronic device manufacturing sector [71]. - The company has made significant advancements in high-reliability ceramic metallization technology and vacuum sealing technology, which are critical for its product applications [69]. - The company focuses on the development of core products and actively explores new products in the vacuum electronic device industry, aiming to enhance its independent innovation capabilities [70]. - The company has established a comprehensive product system in the vacuum electronic device field, supported by multiple R&D achievements from its core technologies [71]. Market and Industry Trends - The electronic vacuum device manufacturing industry is experiencing growth due to demand from sectors like new energy vehicles, defense, aerospace, and semiconductor equipment [57]. - The industry is in a critical phase of technological upgrades and market expansion, with increasing domestic production capabilities to reduce reliance on imports [58]. - The demand for domestic production of electronic vacuum devices is increasing due to the need for self-sufficiency in key components amid international trade tensions, creating significant opportunities for domestic manufacturers [60]. - The company is expanding its product applications into data centers and underwater cable communications, enhancing its market reach [44]. - The company is one of the early domestic suppliers in the semiconductor equipment sector, producing vacuum capacitors and relays, with competitive performance parameters compared to foreign brands [64]. Corporate Governance and Risk Management - The company has outlined potential risks in its report, advising investors to be cautious regarding investment risks [6]. - There are no special arrangements for corporate governance that apply to the company [10]. - The company has established a sound internal control system that complies with relevant laws and regulations, enhancing governance levels [154]. - The company has a comprehensive supplier management system to ensure stable product and service provision, with monthly evaluations of supplier performance [54]. - The company faces risks from intensified market competition, particularly against established players like Tyco Electronics and Siemens, due to differences in capital strength and brand influence [93]. - The company has a risk of talent loss in a technology-intensive industry if it fails to provide competitive compensation and training for technical staff [87]. Financial Management and Investment - The company reported a significant decrease in investment amounting to ¥356.08 million, a 94.40% decline from ¥6,359.45 million in the previous year [140]. - The company plans to use up to ¥26,697.45 million of raised funds for projects including the expansion of the new energy direct current contactor project [141]. - The company has a cash dividend policy that states at least 20% of the distributable profit should be distributed in cash annually [182]. - The company aims to maintain a stable profit distribution policy while ensuring the long-term interests of all shareholders and sustainable development [182]. - The company has established a mechanism for adjusting the profit distribution policy, requiring a two-thirds majority approval from shareholders for any changes [186]. Employee and Talent Management - The company has established a competitive salary system to attract and retain talent, which includes basic salary, performance bonuses, and welfare subsidies [178]. - The company conducts annual training needs assessments to align employee development with strategic business goals [180]. - The company employs a total of 730 production staff, 47 sales staff, 203 technical staff, 17 financial staff, and 240 administrative staff [177]. - The total remuneration for all directors, supervisors, and senior management personnel at the end of the reporting period amounted to 3.6632 million RMB [166]. - The total remuneration for core technical personnel at the end of the reporting period was 2.3609 million RMB [166]. Future Outlook and Strategic Initiatives - Future outlook indicates a projected revenue growth of 15% for the next fiscal year, driven by new product launches and market expansion [163]. - The company is investing in R&D for new technologies, with a budget allocation of $10 million for the upcoming year [163]. - Market expansion efforts include entering two new international markets by Q3 2024, aiming for a 10% increase in global market share [162]. - The company has completed a strategic acquisition of a tech startup, expected to enhance product offerings and innovation capabilities [163]. - New product lines are set to launch in Q2 2024, anticipated to contribute an additional $5 million in revenue [163].

一、主要会计数据和财务指标 | 报告期指标 | 2024年年报 | 2023年年报 | 本年比上年增减(%) | 2022年年报 | | --- | --- | --- | --- | --- | | 基本每股收益（元） | 0.3200 | 0.6700 | -52.24 | 0.9000 | | 每股净资产（元） | 11.7 | 11.42 | 2.45 | 10.74 | | 每股公积金(元) | 5.03 | 5.21 | -3.45 | 5.07 | | 每股未分配利润(元) | 4.08 | 3.98 | 2.51 | 3.66 | | 每股经营现金流(元) | - | - | - | - | | 营业收入(亿元) | 7.92 | 6.92 | 14.45 | 7 | | 净利润(亿元) | 0.3 | 0.64 | -53.13 | 0.85 | | 净资产收益率(%) | 2.66 | 5.97 | -55.44 | 8.73 | 数据四舍五入，查看更多财务数据>> 二、前10名无限售条件股东持股情况 前十大流通股东累计持有： 4690.97万股，累计占流通股比： 49.23%，较上期变化 ...