关于对品茗科技股份有限公司 2023 年度营业收入扣除情况的专项核查意见 天职业字[2024]25269-4 号 品茗科技股份有限公司 关于营业收入扣除情况的专项核查意见 天职业字[2024]25269-4 号 目 录 关于营业收入扣除情况的专项核查意见- -1 2023 年度营业收入扣除情况表一 -3 此" 报告编码:京2 品茗科技股份有限公司全体股东: 我们接受品茗科技股份有限公司(以下简称"品茗科技")委托,在审计了品茗科技 2023 年 12 月 31 日的合并及公司资产负债表,2023年度的合并及公司利润表、合并及公司 现金流量表、合并及公司股东权益变动表以及财务报表附注的基础上,对后附的由品茗科技 管理层编制的《2023年度营业收入扣除情况表》(以下简称扣除情况表)进行了专项核查。 一、管理层的责任 根据《上海证券交易所科创板股票上市规则》(以下简称上市规则)的要求,品茗科技 编制了上述扣除情况表。设计、执行和维护与编制和列报扣除情况表有关的内部控制,采用 适当的编制基础如实编制和对外披露扣除情况表并确保其真实性、合法性及完整性是品茗科 技管理层的责任。 二、注册会计师的责任 我们的责任是在实施核 ...

Financial Performance - The company's operating revenue for 2023 was CNY 435.71 million, showing a slight increase of 0.14% compared to CNY 435.08 million in 2022 [23]. - The net profit attributable to shareholders was CNY 12.43 million, marking a turnaround from a loss of CNY 56.01 million in the previous year [25]. - Basic and diluted earnings per share rose to CNY 0.16, compared to a loss of CNY 1.03 per share in 2022 [24]. - The company's total assets decreased by 4.03% to CNY 911.28 million from CNY 949.50 million at the end of 2022 [23]. - The company's net assets attributable to shareholders decreased by 5.12% to CNY 779.19 million from CNY 821.21 million at the end of 2022 [23]. - The company's operating costs decreased by 12.39% to CNY 102.81 million, primarily due to a reduction in revenue from smart construction products [114]. - The company reported a significant increase of 106.49% in net cash flow from operating activities, totaling CNY 9.37 million, driven by improved order quality control and historical accounts receivable recovery [115]. - The company reported a significant increase in cash collection from orders, indicating improved financial health despite revenue challenges in certain segments [117]. - The company reported a net profit margin of 12%, an increase from 10% in the previous year [153]. Research and Development - Research and development expenses accounted for 28.09% of operating revenue, down from 36.21% in the previous year, reflecting a decrease of 8.12 percentage points [24]. - The total R&D expenditure for the reporting period was CNY 122.40 million, a decrease of 22.30% compared to CNY 157.53 million in the previous year [79]. - The average number of R&D personnel decreased by 14.40% year-on-year, from 653 to 559 [80]. - The company obtained 5 new invention patents, 1 utility model patent, 1 design patent, and 47 software copyrights during the reporting period, bringing the total to 20 invention patents, 18 utility model patents, 12 design patents, and 286 software copyrights [77]. - The company has developed multiple AI technologies, including the AI inspection glasses and panoramic inspection robots, enhancing site management efficiency and safety [86]. - The company is investing in R&D, allocating CNY 150 million towards new technology development in the upcoming year [154]. Market Expansion and Strategy - The company is focused on expanding its market presence and enhancing its product offerings through technological innovation [12]. - The company achieved nearly CNY 50 million in revenue from infrastructure and new energy projects, showing rapid growth year-on-year [38]. - The company expanded its market presence, with revenue from outside Zhejiang province growing by over 35% [40]. - The company aims to enhance its market presence through the integration of AI and big data technologies in construction management [90]. - The company is exploring new business areas such as infrastructure and industrialized construction to expand its service offerings [138]. - Market expansion plans include entering three new international markets by the end of 2024, targeting a 20% increase in global sales [155]. Governance and Compliance - The company has established a comprehensive governance structure, ensuring that all board members guarantee the authenticity and completeness of the annual report [9]. - The audit report issued by Tianzhi International CPA is a standard unqualified opinion, ensuring the accuracy of the financial statements [5]. - The company has established a cash dividend policy that mandates a minimum of 10% of the distributable profit to be distributed in cash, provided there are no major investment plans or cash expenditures [176]. - The company has implemented a comprehensive internal control system to enhance management effectiveness and risk prevention for its subsidiaries [191]. - The company has received a standard unqualified opinion in its internal control audit report [192]. Technological Innovation - The company is developing new products, including its proprietary BIM application software, HiBIM, which offers core functionalities for design optimization and engineering calculations [12]. - The company has developed a comprehensive BIM product system that reduces overall application costs and improves work efficiency through advanced modeling techniques [74]. - The company is integrating various technologies such as big data, cloud computing, and AI to enhance its digital construction capabilities [84]. - The company has established a multi-layered technology architecture, focusing on practical applications to improve the penetration rate of information technology in the construction industry [92]. - The company has successfully transitioned from tool software to comprehensive solutions, indicating a mature level of technology industrialization [92]. Human Resources - The company reduced its workforce to 1,185 employees by the end of 2023, a decrease of 151 employees from the beginning of the year, while optimizing its human resource management system [51]. - The company has a diverse compensation system aimed at attracting and retaining talent, based on individual capabilities [173]. - A comprehensive training system is in place, including specialized training for new employees, technical R&D staff, and sales personnel [174]. Customer Engagement and Satisfaction - The company is committed to providing specialized software products and enterprise-level solutions to empower construction companies in efficiency and cost reduction [138]. - Customer satisfaction ratings improved to 90%, up from 85% last quarter, reflecting enhanced service quality [153]. - The company aims to improve customer engagement and satisfaction as part of its strategic roadmap [151]. Financial Management and Investment - The company plans to distribute cash dividends of 3.00 RMB per 10 shares, totaling 23,064,690.00 RMB, which represents 185.57% of the net profit attributable to shareholders for the fiscal year 2023 [179]. - The company has allocated resources for enhancing its core technology capabilities, ensuring innovation remains a priority [151]. - The company will enhance financial management, focusing on budget and accounts receivable management to reduce risks [139]. Risks and Challenges - The company faces risks related to the rapid pace of technological development, requiring constant adaptation to industry trends to maintain competitive advantage [99]. - The company is exposed to financial risks, including potential declines in gross margin due to various market factors [107]. - The company has a dependency on Autodesk's software for certain products, which poses a risk if future trade policies affect access to these tools [103].

Financial Performance - The company's operating revenue for Q1 2024 was ¥58,791,589.38, representing a decrease of 1.02% compared to the same period last year[3]. - The net profit attributable to shareholders was a loss of ¥9,740,342.81, with a net profit excluding non-recurring items of ¥13,446,641.63[3]. - The basic and diluted earnings per share were both -¥0.12, reflecting the company's loss during the quarter[3]. - Net loss for Q1 2024 was ¥9,740,342.81, an improvement from a net loss of ¥13,726,180.19 in Q1 2023, representing a reduction of 29.0%[17]. - Basic and diluted earnings per share for Q1 2024 were both -¥0.12, compared to -¥0.25 in Q1 2023[18]. Cash Flow - The net cash flow from operating activities was negative at ¥45,184,179.17, indicating a significant cash outflow[3]. - Cash inflow from operating activities increased to ¥101,150,265.19, up 8.00% from ¥92,874,493.60 in Q1 2023[19]. - The net cash flow from operating activities was -$45,184,179.17, an improvement from -$66,519,800.21 in the previous year, indicating a 32% reduction in cash outflow[20]. - The total cash outflow from operating activities was $146,334,444.36, down from $159,394,293.81, reflecting a decrease of 8.3%[20]. - The company reported a decrease in cash paid for operating activities, totaling $12,307,049.01 compared to $11,354,885.67, which is an increase of 8.4%[20]. Assets and Liabilities - Total assets decreased by 7.82% from the end of the previous year, amounting to ¥840,043,250.65[4]. - The company's total assets amounted to RMB 840,043,250.65, a decrease from RMB 911,278,165.24 as of December 31, 2023, reflecting a decline of approximately 7.8%[11]. - The company's cash and cash equivalents stood at RMB 251,219,207.92, down from RMB 259,732,843.86 at the end of 2023, indicating a decrease of about 3.9%[11]. - Total liabilities decreased to ¥71,782,093.49 from ¥132,085,371.56 year-over-year[16]. - The total current liabilities decreased to RMB 60,000,000.00 from RMB 70,000,000.00, reflecting a reduction of approximately 14.3%[12]. Shareholder Information - The total number of ordinary shareholders at the end of the reporting period was 3,809[7]. - Shareholders' equity attributable to the parent company decreased by 1.40% to ¥768,261,157.16[4]. - Total equity attributable to shareholders was ¥768,261,157.16, down from ¥779,192,793.68 in the previous year[16]. - The company has repurchased a total of 1,960,000 shares, which is 2.49% of the total share capital of 78,842,300 shares[8]. Research and Development - Research and development expenses totaled ¥27,402,335.10, accounting for 46.61% of operating revenue, an increase of 0.14 percentage points year-on-year[3]. - Research and development expenses for Q1 2024 were ¥27,402,335.10, slightly down from ¥27,602,916.24 in Q1 2023[16]. Non-Recurring Items - The company reported non-recurring gains of ¥3,706,298.82, primarily from government subsidies and financial asset disposals[6]. Financial Income - The company reported a financial income of ¥1,801,956.80 in Q1 2024, compared to ¥499,631.43 in Q1 2023, indicating a significant increase in interest income[16].

品 茗 科 技 股 份 有 限 公 司 审计报告 天职业字[2024]25269 号 录 审计 报 告 -- -1 2023 年度财务报表 -- 6 2023 年度财务报表附注— -18 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.gov.cn）"进行查 报告编码:京24MAE70P2 审计报告 天职业字[2024]25269号 品茗科技股份有限公司全体股东: 一、审计意见 我们审计了品茗科技股份有限公司（以下简称"贵公司"或"品茗科技"）财务 报表,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、合并及母公司股东权益变动表，以及财务报表附注。 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,公允反映了贵 公司 2023 年 12 月 31 日的合并及母公司财务状况以及 2023 年度的合并及母公司经营成果和现 金流量。 天职业字[2024]25269 号 | 关键审计事项 | 该事项在审计中是如何应对的 | | --- | --- | | 收入确认 | | | = ) | ...

品 茗 科 技 股 份 有 限 公 司 募集资金存放与实际使用情况鉴证报告 天职业字[2024]25269-3 号 目 录 募集资金存放与实际使用情况鉴证报告— -1 关于公司募集资金存放与实际使用情况的专项报告— -3 " 您可使用手机"扫一扫" 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 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.gov.cn）" 进行查 报告编码:京24ZSA 募集资金存放与实际使用情况鉴证报告 天职业字[2024]25269-3 号 品茗科技股份有限公司全体股东: 我们审核了后附的品茗科技股份有限公司(以下简称"品茗科技")《关于公司募集资金存 放与实际使用情况的专项报告》。 一、管理层的责任 品茗科技管理层的责任是按照中国证监会《上市公司监管指引第2号 -- 上市公司募集资 管规则适用指引第1 号 -- 规范运作》及相关格式指引规定编制《关于公司募集资金存放与实 际使用情况的专项报告》,并保证其内容的真实、准确、完整,不存在虚假记载、误导性陈述 或重大遗漏。 二、注册会计师的责任 我们的责任是按照《中国注册会计师其他鉴证业务 ...

经中国证券监督管理委员会《关于同意杭州品茗安控信息技术股份有限公司 首次公开发行股票注册的批复》（证监许可〔2021〕493 号）同意，并经上海证券 交易所同意，公司首次公开发行人民币普通股（A 股）1,360.00 万股，募集资金 总额为人民币 680,680,000.00 元，扣除发行费用（不含增值税）后，募集资金净 额为人民币 606,361,037.87 元。天职国际会计师事务所（特殊普通合伙）于 2021 年 3 月 24 日出具了天职业字[2021]15394 号验资报告。募集资金到账后，已全部 存放于募集资金专项账户内，公司已与保荐机构及专户存储募集资金的商业银行 签订了募集资金专户监管协议。 二、募集资金投资项目情况 公司在《杭州品茗安控信息技术股份有限公司首次公开发行股票并在科创板 上市招股说明书》中披露，本次募集资金扣除发行费用后将按照轻重缓急的情况 投入以下项目建设： 1 长江证券承销保荐有限公司 关于品茗科技股份有限公司 使用闲置募集资金进行现金管理的核查意见 长江证券承销保荐有限公司（以下简称"长江保荐"或"保荐机构"）作为 品茗科技股份有限公司（以下简称"品茗科技"或"公司"）首次 ...

品茗科技股份有限公司 2023 年年度股东大会会议资料 证券代码：688109 证券简称：品茗科技 品茗科技股份有限公司 2023 年年度股东大会会议资料 2024 年 5 月 1 / 31 品茗科技股份有限公司 2023 年年度股东大会会议资料 目 录 | 2023 | | 年年度股东大会会议须知 3 | | --- | --- | --- | | 2023 | | 年年度股东大会会议议程 5 | | 关于《公司 2023 | | 年度董事会工作报告》的议案 7 | | 关于《公司 | 2023 | 年度监事会工作报告》的议案 8 | | 关于《公司 | 2023 | 年度财务决算报告》的议案 9 | | 关于《公司 | 2024 | 年度财务预算报告》的议案 10 | | 关于《公司 | 2023 | 年年度报告及其摘要》的议案 11 | | 关于公司 | 2023 | 年度利润分配方案的议案 12 | | 关于董事 | 2024 | 年度薪酬标准的议案 13 | | 关于监事 | 2024 | 年度薪酬标准的议案 14 | | 关于续聘 2024 | | 年度审计机构的议案 15 | | | | 关于为 ...

第一条 为规范品茗科技股份有限公司（以下简称"公司"）选聘（含续聘、 改聘）会计师事务所的行为，切实维护股东利益，提高财务信息质量，根据《中 华人民共和国公司法》《中华人民共和国证券法》《国有企业、上市公司选聘会 计师事务所管理办法》等有关法律、法规、规范性文件，结合《品茗科技股份有 限公司章程》（以下简称《公司章程》）及公司实际情况，制定本制度。 品茗科技股份有限公司 会计师事务所选聘制度 第二条 本制度所称选聘会计师事务所，是指公司根据相关法律法规要求， 聘任会计师事务所对公司财务会计报告发表审计意见、出具审计报告的行为。 公司聘任会计师事务所从事除财务会计报告审计之外的其他法定审计业务， 视重要性程度可参照本制度执行。 第三条 公司选聘会计师事务所进行年度财务报表审计业务、内部控制审计 业务的，应当经董事会审计委员会（以下简称"审计委员会"）审议同意后，提 交董事会和股东大会审议。公司不得在公司董事会、股东大会审议前，选聘会计 师事务所开展年度财务报表审计业务、内部控制审计业务。 第四条 公司选聘的会计师事务所应当具备下列条件： （一）具有独立的法人资格，具备国家行业主管部门和中国证监会规定的开 展证券 ...

天职国际已取得北京市财政局颁发的执业证书，是中国首批获得证券期货相 关业务资格，获准从事特大型国有企业审计业务资格，取得金融审计资格，取得 会计司法鉴定业务资格，以及取得军工涉密业务咨询服务安全保密资质等国家实 行资质管理的最高执业资质的会计师事务所之一，并在美国 PCAOB 注册。天职 国际过去二十多年一直从事证券服务业务。 二、会计师事务所履职情况 天职国际按照《审计业务约定书》，遵循《中国注册会计师审计准则》等规 范性文件的要求，结合公司年度报告工作安排，对公司 2023 年度财务报告及 2023 年 12 月 31 日的财务报告内部控制的有效性进行了审计，同时对公司募集资金存 放与实际使用情况、非经营性资金占用其他关联资金往来等进行核查并出具了专 项报告。 品茗科技股份有限公司 会计师事务所履职情况评估报告 品茗科技股份有限公司（以下简称"公司"）聘请天职国际会计师事务所（特 殊普通合伙）（以下简称"天职国际"）为公司 2023 年度财务报告及内部控制 审计机构，根据财政部、国资委及证监会颁布的《国有企业、上市公司选聘会计 师事务所管理办法》等规范性文件的要求，公司对天职国际 2023 年度履职情况 ...

国浩律师（北京）事务所 关于 品茗科技股份有限公司 2021 年限制性股票激励计划 作废部分已授予尚未归属的限制性股票相关事项 之 法律意见书 北京市朝阳区东三环北路38号泰康金融大厦9层 邮编：100026 9th Floor, Taikang Financial Tower, No. 38 North Road East Third Ring, Chaoyang District, Beijing, 100026, China 电话：010-65890699 传真：010-65176800 电子信箱：bjgrandall@grandall.com.cn 网址：http://www.grandall.com.cn 二〇二四年四月 | 第一节 | 律师声明事项 3 | | --- | --- | | 第二节 | 法律意见书正文 5 | | 一、本激励计划和本次作废的批准和授权 5 | | | 二、本次作废限制性股票的具体情况 7 | | | 三、本次作废的信息披露 8 | | | 四、结论意见 9 | | 国浩律师（北京）事务所 法律意见书 释 义 除非本法律意见书中另有所说明，下列词语之特定含义如下： | ...