上海泽昌律师事务所 关于 广州思林杰科技股份有限公司 发行股份及支付现金购买资产并募集配套 资金暨关联交易 的 补充法律意见书（五） 上海市浦东新区向城路 288 号国华人寿金融大厦 1107A 室 电话：021-61913137 传真：021-61913139 邮编：200122 二零二五年十月 关于广州思林杰科技股份有限公司发行股份及支付现金购 买资产并募集配套资金暨关联交易的 补充法律意见书（五） 上海泽昌律师事务所 法律意见书 上海泽昌律师事务所 泽昌证字 2025-03-01-12 致：广州思林杰科技股份有限公司 根据《中华人民共和国公司法（2023 修订）》《中华人民共和国证券法（2019 修订）》《上市公司重大资产重组管理办法（2025 修正）》等法律、行政法规、 规章和规范性文件的相关规定，上海泽昌律师事务所接受广州思林杰科技股份有 限公司委托，作为思林杰本次发行股份及支付现金方式购买青岛科凯电子研究所 股份有限公司 71%股份并募集配套资金暨关联交易事宜的专项法律顾问。 为本次重大资产重组，本所于 2025 年 1 月 16 日出具了《上海泽昌律师事务 所关于广州思林杰科技股份有限公司发行股 ...

关于广州思林杰科技股份有限公司 发行股份及支付现金购买资产并募集配套资金 暨关联交易申请的审核问询函 广州思林杰科技股份有限公司（以下简称"公司""上市公司"或"思林杰"） 于 2025 年 3 月 10 日收到贵所下发的《关于广州思林杰科技股份有限公司发行股 份及支付现金购买资产并募集配套资金暨关联交易申请的审核问询函》（上证科 审（并购重组）〔2025〕4 号）（以下简称"问询函"）。公司及相关中介机构 对问询函有关问题进行了认真核查与落实，按照问询函的要求对所涉及的事项进 行了问题答复，并对《广州思林杰科技股份有限公司发行股份及支付现金购买资 产并募集配套资金暨关联交易报告书（草案）（申报稿）》（以下简称"重组报 告书"）进行了补充披露和修订，现就相关事项回复如下。除非文义另有所指， 本回复所述的简称或名词的释义与重组报告书中的"释义"具有相同含义。本回 复部分表格中单项数据加总数与表格合计数可能存在微小差异，均因计算过程中 的四舍五入所形成。本回复的字体代表以下含义： | 问询函所列问题 | 黑体（加粗） | | --- | --- | | 对问询函的回复 | 宋体 | | 对重组报告书的补充披露、修 ...

之回复报告 上海东洲资产评估有限公司 签署日期：二〇二五年十月 | | | 上海证券交易所： 广州思林杰科技股份有限公司（以下简称"公司""上市公司"或"思林杰"） 于 2025 年 3 月 10 日收到贵所下发的《关于广州思林杰科技股份有限公司发行股 份及支付现金购买资产并募集配套资金暨关联交易申请的审核问询函》（上证科 审（并购重组）〔2025〕4 号）（以下简称"问询函"）。公司及相关中介机构 对问询函有关问题进行了认真核查与落实，按照问询函的要求对所涉及的事项进 行了问题答复，并对《广州思林杰科技股份有限公司发行股份及支付现金购买资 产并募集配套资金暨关联交易报告书（草案）（申报稿）》（以下简称"重组报 告书"）进行了补充披露和修订，现就相关事项回复如下。除非文义另有所指， 本回复所述的简称或名词的释义与重组报告书中的"释义"具有相同含义。本回 复部分表格中单项数据加总数与表格合计数可能存在微小差异，均因计算过程中 的四舍五入所形成。本回复的字体代表以下含义： | 问询函所列问题 | 黑体（加粗） | | --- | --- | | 对问询函的回复 | 宋体 | | 对重组报告书的补充披露、修改及本回 ...

根据贵部于 2025 年 3 月 10 日下发的《关于广州思林杰科技股份有限公司发 行股份及支付现金购买资产并募集配套资金暨关联交易申请的审核问询函》（上 证科审（并购重组）〔2025〕4 号）（以下简称"问询函"），信永中和会计师事 务所（特殊普通合伙）（以下简称"我们"或"会计师"）会同广州思林杰科技股份 有限公司（以下简称"公司"、"上市公司"或"思林杰"）、青岛科凯电子研究所股 份有限公司（以下简称"标的公司"或"科凯电子"）及相关方对审核问询函中涉及 我们的问题进行了逐项核查，现将核查情况回复如下，请予审核。 1 审核问询函回复(续) 1 关于广州思林杰科技股份有限公司 发行股份及支付现金购买资产并募集配套资金 暨关联交易申请的审核问询函回复 XYZH/2025BJAG1F0507 青岛科凯电子研究所股份有限公司 上海证券交易所： 问题 7.关于标的公司收入 XYZH/2025BJAG1F0507 青岛科凯电子研究所股份有限公司 重组报告书披露，（1）报告期内科凯电子主营业务收入分别为 27,236.79 万元、30,754.49 万元和 9,567.80 万元，其中无刷电机驱动器收入分别为 14, ...

国联民生证券承销保荐有限公司关于广州思林杰科技股份 有限公司本次交易方案调整不构成重组方案重大调整的核 查意见 广州思林杰科技股份有限公司（以下简称"上市公司"或"公司"）拟通过 发行股份及支付现金方式，向王建绘、王建纲、王新和王科等 23 名交易对方收 购青岛科凯电子研究所股份有限公司 71%股份，并募集配套资金（以下简称"本 次交易"）。 鉴于以 2024 年 8 月 31 日为评估基准日的评估报告有效期截止日为 2025 年 8 月 31 日，东洲评估以 2024 年 12 月 31 日为加期评估基准日对科凯电子进行了 加期评估，并出具加期评估报告。经评估，科凯电子全部股东权益在 2024 年 12 月 31 日的评估值为 185,200.00 万元。经各方友好协商确认，基于本次加期评估 结果调整本次交易标的资产的交易对价，并调整本次交易方案。调整后本次交易 标的资产的交易对价为 131,350.00 万元。 2025 年 10 月 29 日，广州思林杰科技股份有限公司（以下简称"公司""上 市公司"或"思林杰"）召开第二届董事会第二十二次会议，审议通过了《关于 调整公司发行股份及支付现金购买资产并募集 ...

Company Overview - SilinJie (SH 688115) announced its second board meeting on October 29, 2025, to review the approval of related transaction documents [1] - The company's revenue composition for 2024 is 99.56% from instrument manufacturing and 0.44% from other businesses [1] - As of the report, SilinJie's market capitalization is 4.1 billion yuan [1] Industry Context - The article mentions the occurrence of "negative electricity prices" in multiple regions, raising questions about why power plants are reluctant to shut down despite not making profits from electricity sales [1]

Group 1 - The core point of the article is that SilinJie (SH 688115) reported a revenue increase of 55.76% year-on-year for the first three quarters of 2023, amounting to approximately 180 million yuan, but still faced a net loss of about 8.43 million yuan attributable to shareholders [1] - The basic earnings per share for the company is reported as a loss of 0.13 yuan [1] - As of the report date, the market capitalization of SilinJie is 4.1 billion yuan [2]

Financial Performance - The company's operating revenue for the third quarter was ¥76,987,657.06, representing a year-on-year increase of 97.04%[3] - The total profit for the third quarter was ¥7,475,155.76, with a significant improvement compared to a loss of ¥10,364,067.30 for the same period last year[3] - The net profit attributable to shareholders was ¥6,525,032.23, recovering from a loss of ¥8,433,200.33 in the previous year[3] - The basic earnings per share for the quarter was ¥0.10, a recovery from a loss of ¥0.13 per share in the same period last year[4] - The total profit for the year-to-date period was -601.10%, primarily due to increased bad debt provisions[9] - The net profit for the first three quarters of 2025 was a loss of ¥8,433,200.33, compared to a net profit of ¥4,932,987.43 in the same period of 2024, indicating a significant decline[20] - The basic and diluted earnings per share for the first three quarters of 2025 were both -¥0.13, compared to ¥0.08 in the same period of 2024[21] Research and Development - Research and development (R&D) expenses totaled ¥16,270,451.31 for the quarter, accounting for 21.13% of operating revenue, down from 25.04% in the previous year[4] - The R&D investment for the year-to-date period increased by 32.56%, driven by higher employee compensation costs due to an increase in R&D personnel[10] - Research and development expenses for the first three quarters of 2025 amounted to ¥45,027,815.43, an increase from ¥33,968,021.71 in 2024, representing a growth of 32.7%[20] Assets and Liabilities - The total assets at the end of the reporting period were ¥1,417,597,627.65, reflecting a 2.07% increase from the previous year[4] - The total assets as of the end of the reporting period were ¥1,417,597,627.65, compared to ¥1,388,824,565.76 at the end of the previous period, showing a slight increase of 2.0%[18] - Total liabilities increased to ¥165,558,869.34 from ¥124,476,625.25, marking a rise of 33.1%[18] - The company's total non-current assets reached ¥375,912,664.60, up from ¥284,195,135.82, indicating a growth of 32.3%[18] Cash Flow - The company reported a cash flow from operating activities of -¥9,765,376.84, indicating increased cash outflows compared to the previous year[3] - The company's cash flow from operating activities for the first three quarters of 2025 was ¥118,846,336.56, compared to ¥94,016,793.28 in 2024, reflecting a growth of 26.4%[24] - Operating cash inflow totaled $151,797,764.45, an increase from $103,493,999.63 year-over-year[25] - Operating cash outflow amounted to $168,950,158.42, compared to $120,454,161.64 in the previous period[25] - Net cash flow from operating activities was -$17,152,393.97, slightly worse than -$16,960,162.01 last year[25] - Cash inflow from investment activities reached $783,278,449.35, down from $1,821,323,063.03[25] - Cash outflow from investment activities was $1,059,297,723.55, compared to $1,962,266,228.48 previously[25] - Net cash flow from investment activities was -$276,019,274.20, worsening from -$140,943,165.45 year-over-year[25] - Cash inflow from financing activities was $6,000,000.00, with cash outflow totaling $19,539,335.94, leading to a net cash flow of -$13,539,335.94[26] - The impact of exchange rate changes on cash and cash equivalents was -$1,539,314.41, compared to -$1,064,355.93 last year[26] - The ending balance of cash and cash equivalents was $488,573,677.57, down from $651,938,096.99 at the end of the previous period[26] Shareholder Information - Total number of common stock shareholders at the end of the reporting period is 4,495[12] - The largest shareholder, Zhou Maolin, holds 15,727,700 shares, representing 23.59% of total shares[12] - The company has no significant changes in major shareholders or their shareholding status due to margin trading[14] Future Plans and Developments - The company plans to continue expanding its embedded smart instrument modules and automated production testing equipment, which contributed to revenue growth[9] - The company has not disclosed any new product developments or market expansion strategies in the current reporting period[15] - There are no significant reminders or additional important information regarding the company's operational status during the reporting period[15] - The company plans to implement new accounting standards starting in 2025, which may affect financial reporting[27]

目 录 | 一、关于交易方案……………………………………………………第 | 1—9 | 页 | | --- | --- | --- | | 二、关于评估方法和商誉…………………………………………第 | 10—16 | 页 | | 三、资质证书复印件………………………………………………第 | 17—20 | 页 | 关于广州思林杰科技股份有限公司 发行股份及支付现金购买资产并募集配套资金暨关 联交易申请的审核问询函中有关财务事项的说明 天健函〔2025〕7-108 号 上海证券交易所： 由广州思林杰科技股份有限公司、国联民生证券承销保荐有限公司转来的 《关于广州思林杰科技股份有限公司发行股份及支付现金购买资产并募集配套 资金暨关联交易申请的审核问询函》（上证科审（并购重组）〔2025〕4 号，以 下简称审核问询函）奉悉。我们已对审核问询函所提及的广州思林杰科技股份有 限公司（以下简称思林杰公司或公司）财务事项进行了审慎核查，并出具了《关 于广州思林杰科技股份有限公司发行股份及支付现金购买资产并募集配套资金 暨关联交易申请的审核问询函中有关财务事项的说明》（天健函〔2025〕7-49 号）。因评估报告已过有效期， ...

股票代码：688115 股票简称：思林杰 上市地点：上海证券交易所 广州思林杰科技股份有限公司 发行股份及支付现金购买资产并募集配套资金 暨关联交易报告书（草案） 中国证监会、上海证券交易所对本次交易所作的任何决定或意见均不代表其 对本公司股票的价值或投资收益的实质性判断或保证。本报告书及其摘要所述的 本次交易相关事项的生效和完成尚待取得上海证券交易所审核通过及中国证监 会的注册。 根据《证券法》等相关法律、法规的规定，本次交易完成后，本公司经营与 收益的变化，由本公司自行负责，由此变化引致的投资风险，由投资者自行负责。 投资者在评价公司本次交易时，除本报告书内容以及与本报告书同时披露的相关 文件外，还应认真地考虑本报告书披露的各项风险因素。投资者若对本报告书存 在任何疑问，应咨询自己的股票经纪人、律师、会计师或其他专业顾问。 （修订稿） | 项目 | 交易对方 | | | --- | --- | --- | | 发行股份及支付现金购买资产 | 王建绘、王建纲、王新和王科等 | 名交易对 23 | | | 方 | | | 配套募集资金 | 不超过 35 名特定投资者 | | 独立财务顾问 二〇二五年十月 广州 ...