目 录 一、重要前期差错更正情况的鉴证报告……………………………第 1—2 页 二、关于重要前期差错更正情况的说明……………………………第 3—6 页 重要前期差错更正情况的鉴证报告 天健审〔2025〕10014 号 浙江帕瓦新能源股份有限公司全体股东： 我们鉴证了后附的浙江帕瓦新能源股份有限公司（以下简称帕瓦股份公司） 管理层编制的《关于重要前期差错更正情况的说明》。 一、对报告使用者和使用目的的限定 本鉴证报告仅供帕瓦股份公司披露重要前期差错更正情况时使用，不得用作 任何其他目的。 二、管理层的责任 帕瓦股份公司管理层的责任是提供真实、合法、完整的相关资料，按照《企 业会计准则第 28 号——会计政策、会计估计变更和差错更正》和《公开发行证 券的公司信息披露编报规则第 19 号——财务信息的更正及相关披露（2020 年修 订）》（证监会公告〔2020〕20 号）的相关规定编制《关于重要前期差错更正 情况的说明》，并保证其内容真实、准确、完整，不存在虚假记载、误导性陈述 或重大遗漏。 三、注册会计师的责任 我们的责任是在实施鉴证工作的基础上对帕瓦股份公司管理层编制的上述 说明独立地提出鉴证结论。 四、工作概 ...

浙江帕瓦新能源股份有限公司 2024 年度独立董事述职报告 2024 年，本人作为浙江帕瓦新能源股份有限公司（以下简称"公司"）的独 立董事，严格按照《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》"）《上市公司独立董事管理办法》《上海 证券交易所科创板股票上市规则》（以下简称"《上市规则》"）等法律法规、规范 性文件及《浙江帕瓦新能源股份有限公司章程》（以下简称"《公司章程》"）的规 定和要求，勤勉尽责地履行独立董事职责和义务，积极出席公司相关会议，认真 审议会议各项议案，对公司重大事项发表了独立意见，对公司经营决策提出了合 理建议，切实维护了公司及全体股东、尤其是中小股东的合法权益。 现将本人在 2024 年度任职期内履行独立董事职责情况报告如下： 一、独立董事的基本情况 （一）个人工作履历、专业背景以及兼职情况 本人凌敏，男，1985 年 12 月出生，中国国籍，无境外永久居留权，博士研 究生学历。2015 年 6 月至 2017 年 6 月，在劳伦斯伯克利国家实验室进行博士后 研究；2017 年 9 月至 2018 年 4 月，任浙江大学讲师；2018 ...

根据《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》 《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》等的有关 规定，浙江帕瓦新能源股份有限公司（以下简称"公司"）董事会对公司现任独 立董事杨迪航、凌敏、邓超及 2024 年度在任独立董事刘玉龙、郑诗礼的独立性 情况进行了评估，并出具如下专项意见： 经核查独立董事杨迪航、凌敏、邓超、刘玉龙、郑诗礼的任职经历及签署的 相关自查文件，上述人员未在公司担任除独立董事以外的任何职务，也未在公司 主要股东公司担任任何职务，与公司及主要股东之间不存在利害关系或其他可能 妨碍其进行独立客观判断的关系，其任职符合《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》《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》等法律法规、规范性文件及《公司章程》对独立董事 独立性的相关要求。 浙江帕瓦新能源股份有限公司 董事会对独立董事独立性自查情况的专项意见 浙江帕瓦新能源股份有限公司董事会 2025 年 4 月 30 日 ...

浙江帕瓦新能源股份有限公司 2024 年度独立董事述职报告 2024 年，本人作为浙江帕瓦新能源股份有限公司（以下简称"公司"）的独 立董事，严格按照《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》"）《上市公司独立董事管理办法》《上海 证券交易所科创板股票上市规则》（以下简称"《上市规则》"）等法律法规、规范 性文件及《浙江帕瓦新能源股份有限公司章程》（以下简称"《公司章程》"）的规 定和要求，勤勉尽责地履行独立董事职责和义务，积极出席公司相关会议，认真 审议会议各项议案，对公司重大事项发表了独立意见，对公司经营决策提出了合 理建议，切实维护了公司及全体股东、尤其是中小股东的合法权益。 现将本人在 2024 年度任职期内履行独立董事职责情况报告如下： 本人认为，2024 年度本人任职期内公司董事会、股东大会的召集、召开均 符合法定程序，重大经营决策事项及其他重大事项均履行了相关审批程序，会议 表决结果、所做出的决议均合法有效。 （二）参加专门委员会及独立董事专门会议情况 一、独立董事的基本情况 （一）个人工作履历、专业背景以及兼职情况 本人郑诗礼，男，197 ...

浙江帕瓦新能源股份有限公司 章 程 二○二五年四月 | 第一章 | 总则 | 4 | | --- | --- | --- | | 第二章 | 经营宗旨和范围 | 4 | | 第三章 | 股份 | 5 | | 第一节 | 股份发行 | 5 | | 第二节 | 股份增减和回购 | 5 | | 第三节 | 股份转让 | 6 | | 第四章 | 股东和股东大会 | 7 | | 第一节 | 股东 | 7 | | 第二节 | 股东大会的一般规定 | 9 | | 第三节 | 股东大会的召集 | 13 | | 第四节 | 股东大会的提案与通知 | 14 | | 第五节 | 股东大会的召开 | 15 | | 第六节 | 股东大会的表决和决议 | 18 | | 第五章 | 董事会 | 21 | | 第一节 | 董事 | 21 | | 第二节 | 董事会 | 26 | | 第六章 | 总经理及其他高级管理人员 | 32 | | 第七章 | 监事会 | 34 | | 第一节 | 监事 | 34 | | 第二节 | 监事会 | 35 | | 第八章 | 财务会计制度、利润分配和审计 | 37 | | 第一节 | 财务会计制度 | 37 ...

浙江帕瓦新能源股份有限公司 2024 年度独立董事述职报告 2024 年，本人作为浙江帕瓦新能源股份有限公司（以下简称"公司"）的 独立董事，严格按照《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》"）《上市公司独立董事管理办 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》"）等 法律法规、规范性文件及《浙江帕瓦新能源股份有限公司章程》（以下简称"《公 司章程》"）的规定和要求，勤勉尽责地履行独立董事职责和义务，积极出席公 司相关会议，认真审议会议各项议案，对公司重大事项发表了独立意见，对公司 经营决策提出了合理建议，切实维护了公司及全体股东，尤其是中小股东的合法 权益。 现将本人在 2024 年度履行独立董事职责情况报告如下： 一、独立董事的基本情况 （一）个人工作履历、专业背景以及兼职情况 本人杨迪航，男，1964 年 9 月出生，中国国籍，无境外永久居留权，湖南 农业大学经济管理博士，注册会计师，高级会计师。1985 年 7 月至 1998 年 12 月，先后任湖南省财政厅所属湖南会计师事务所审计员、高级审计员、项目经理、 部门主任、副 ...

浙江帕瓦新能源股份有限公司 2024 年度独立董事述职报告 2024 年，本人作为浙江帕瓦新能源股份有限公司（以下简称"公司"）的 独立董事，严格按照《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》"）《上市公司独立董事管理办 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》"）等 法律法规、规范性文件及《浙江帕瓦新能源股份有限公司章程》（以下简称"《公 司章程》"）的规定和要求，勤勉尽责地履行独立董事职责和义务，积极出席公 司相关会议，认真审议会议各项议案，对公司重大事项发表了独立意见，对公司 经营决策提出了合理建议，切实维护了公司及全体股东、尤其是中小股东的合法 权益。 现将本人在 2024 年度履行独立董事职责情况报告如下： 一、独立董事的基本情况 （一）个人工作履历、专业背景以及兼职情况 本人邓超，男，1965 年 10 月出生，中国国籍，无境外永久居留权，中南大 学硕士，中国矿业大学博士。1991 年 3 月至今，历任中南大学助教、讲师、副 教授、教授；2008 年 11 月至 2014 年 11 月，任株洲千金药业股份有限公司独立 ...

Financial Performance - The company's operating revenue for Q1 2025 was ¥80,013,897, representing a decrease of 72.59% compared to the same period last year, which had revenue of ¥393,598,192.62[3] - The net profit attributable to shareholders of the listed company was -¥56,008,733.21, a decline of 46.01% from the previous year's net profit of -¥41,542,437.74[3] - Basic and diluted earnings per share were both -¥0.34, reflecting a 90.88% increase in loss per share compared to -¥0.26 in the same period last year[4] - Total revenue for Q1 2025 was ¥80,013,897, a decrease of 72.5% compared to ¥291,922,468 in Q1 2024[19] - Net loss for Q1 2025 was ¥56,008,733, compared to a net loss of ¥103,733,061 in Q1 2024, representing a 46% improvement[21] - Basic and diluted earnings per share for Q1 2025 were both -¥0.34, compared to -¥3.73 in Q1 2024[21] Assets and Liabilities - Total assets decreased by 27.99% to ¥2,814,468,526.84 from ¥4,121,015,721.20 at the end of the previous year[4] - Total current assets as of March 31, 2025, amount to approximately CNY 1.53 billion, a decrease from CNY 1.58 billion as of December 31, 2024[13][14] - Total liabilities as of the latest reporting period were ¥849,314,208, a slight decrease from ¥857,266,714 in the previous period[16] - Total equity attributable to shareholders of the listed company decreased by 27.41% to ¥1,965,154,318.43 from ¥2,919,736,128.60 at the end of the previous year[4] - Total equity attributable to shareholders was ¥1,965,154,318, down from ¥2,031,167,879 in the previous period[16] Cash Flow - The company reported a net cash flow from operating activities of -¥117,616,820.60, which is a 4.56% increase in cash outflow compared to -¥112,486,228.40 in the previous year[4] - Cash inflow from operating activities in Q1 2025 was ¥223,842,489, a decrease of 50.7% from ¥454,286,306 in Q1 2024[22] - The net cash flow from operating activities was -$117.62 million, compared to -$112.49 million in the previous period, indicating a slight deterioration in cash generation from operations[23] - Total cash outflow from operating activities amounted to $341.46 million, down from $566.77 million, reflecting a significant reduction in operational cash expenses[23] - The ending cash and cash equivalents balance was $310.31 million, down from $591.44 million, indicating a decrease in liquidity[24] - The net increase in cash and cash equivalents was -$37.36 million, compared to -$419.76 million in the previous period, indicating a substantial improvement in cash flow management[24] Research and Development - The company's R&D investment totaled ¥15,345,383.93, accounting for 19.18% of operating revenue, an increase of 12.99 percentage points compared to 4.59% in the previous year[4] - Research and development expenses for Q1 2025 were ¥15,345,384, a decrease of 15.3% from ¥18,081,156 in Q1 2024[20] Shareholder Information - Total number of common shareholders at the end of the reporting period is 10,535[10] - The largest shareholder, Zhuji Zhaoyuan Investment Co., Ltd., holds 2,400,000 shares, representing 15.09% of total shares[10] - The company has not reported any changes in the participation of major shareholders in margin trading or securities lending[12] - There are no significant changes in the relationships among the top shareholders, with some identified as acting in concert[11] Government Subsidies and Other Income - The company received government subsidies amounting to ¥4,681,808, which are closely related to its normal business operations[7] - The company reported a total of ¥3,680,571.24 in non-recurring gains and losses for the period, after accounting for tax effects[8] Inventory and Receivables - Accounts receivable decreased significantly from CNY 228.16 million to CNY 91.93 million[14] - Inventory increased to CNY 647.19 million from CNY 583.80 million, indicating a rise of approximately 10.87%[14] - Total cash received from customers in Q1 2025 was ¥193,284,307, a decline of 56% compared to ¥438,056,448 in Q1 2024[22] Operational Costs - Total operating costs for Q1 2025 were ¥47,973,461, down 84.7% from ¥312,414,324 in Q1 2024[19] - Cash outflow for employee compensation increased to $22.85 million from $15.35 million, reflecting higher personnel costs[23] - Tax payments rose significantly to $37.26 million from $6.45 million, indicating increased tax liabilities[23] - Other cash outflows related to operating activities decreased to $61.43 million from $85.31 million, showing improved cost management[23]

Financial Performance - The company reported a negative cumulative undistributed profit for the year 2024, thus no cash dividends or stock bonuses will be distributed [6]. - The company’s operating revenue for 2024 was approximately ¥948.57 million, a decrease of 0.60% compared to ¥954.27 million in 2023 [25]. - The net profit attributable to shareholders of the listed company for 2024 was approximately -¥726.50 million, representing a decline of 193.37% from -¥247.64 million in 2023 [26]. - The basic earnings per share for 2024 was -¥4.58, a decrease of 148.91% compared to -¥1.84 in 2023 [27]. - The company's total assets at the end of 2024 were approximately ¥2.89 billion, a decrease of 26.36% from ¥3.92 billion at the end of 2023 [26]. - The net cash flow from operating activities for 2024 was approximately -¥505.54 million, a significant decrease compared to ¥148.13 million in 2023 [26]. - The company’s gross profit margin decreased due to market environment changes, intensified industry competition, and increased depreciation expenses from newly completed projects [77]. - The company reported a significant increase in revenue, reaching 1.2 billion CNY, representing a 25% year-over-year growth [17]. - The company achieved operating revenue of 948.57 million yuan, a year-on-year decrease of 0.60% [93]. - The company reported a revenue increase of 15% year-over-year, reaching 1.2 billion RMB in the last quarter [144]. Operational Challenges - The company faces risks of declining gross margins and potential continuous losses due to market environment changes and raw material price fluctuations [4]. - The company has not achieved profitability since its listing, which raises concerns for investors [4]. - The company experienced a decline in gross margin due to falling average selling prices and increased inventory impairment provisions [27]. - The company faced increased competition and inventory destocking, impacting its financial performance negatively [27]. - The company has a high level of accounts receivable, which poses a risk of bad debts if major customers face financial difficulties [86]. - The company has a significant amount of inventory, which may lead to losses if market prices decline [86]. - The company is exposed to intensified market competition in the precursor materials sector, which may adversely affect market share and profitability [88]. - The company faces risks of continuous losses due to intensified market competition and fluctuations in raw material prices [78]. Research and Development - The company is investing heavily in R&D, with a budget increase of 15% to enhance battery technology [16]. - Research and development expenses accounted for 8.85% of operating revenue in 2024, an increase of 3.53 percentage points from 5.32% in 2023 [27]. - Research and development expenses increased by 65.34% year-on-year, totaling 83.94 million yuan, with 17 new invention patents granted during the reporting period [40]. - The company has established a research and development system that emphasizes independent innovation and collaboration with academic institutions to drive technological advancements in battery materials [42]. - The company’s R&D strategy includes a three-tier system: basic research, small-scale testing, and pilot testing, aimed at transforming research outcomes into market-ready products [44]. - The company is focusing on high-end power battery development trends, particularly in single crystal, high nickel, and high voltage ternary materials [55]. - The company has developed a controllable technology for lithium-ion diffusion rate, enhancing cycle stability and rate performance of the materials [61]. - The company has successfully completed small-scale tests for multiple oxide solid-state electrolytes and is advancing the development of lithium supplement agents and sulfide solid-state electrolytes [61]. Market Expansion and Strategy - The company plans to expand its production capacity with projects including a 25,000-ton ternary precursor project and a 15,000-ton ternary precursor project in Zhejiang [14]. - Market expansion plans include entering two new international markets by Q3 2024 [17]. - The company is exploring potential acquisitions to strengthen its supply chain, targeting a deal valued at approximately 500 million CNY [17]. - The company aims to increase production capacity by 40% to meet rising demand for electric vehicles [17]. - The company is actively pursuing market expansion by deepening cooperation with existing customers and capturing market opportunities related to popular vehicle models [38]. - The company aims to enhance its market share in high-end products by leveraging its existing advantages in single crystal materials and expanding production capacity [127]. - The company is exploring potential acquisitions to enhance its product portfolio, with a budget of $100 million allocated for this purpose [149]. Governance and Compliance - The company has held a total of 5 shareholder meetings and 8 board meetings during the reporting period, ensuring compliance with governance regulations [134]. - The company has established specialized committees within the board to leverage expertise in major decision-making processes [135]. - The company maintains independent operations and decision-making capabilities, ensuring compliance with relevant laws and regulations [136]. - The company has been under scrutiny from regulatory bodies, which may impact its market reputation and operations moving forward [159]. - The internal control audit report received a negative opinion, indicating areas for improvement in governance and compliance [186]. - The company’s independent directors have fulfilled their responsibilities and ensured the protection of minority shareholders' rights [179]. Environmental and Social Responsibility - The company is committed to ESG principles, focusing on sustainable development and environmental protection in its operations [187]. - The company has established a professional environmental and safety team to oversee compliance with environmental regulations and enhance resource utilization efficiency [187]. - The company has made significant investments in clean production and resource utilization projects to enhance sustainability [196]. - The company has implemented a comprehensive environmental monitoring plan with third-party services to ensure compliance [198]. - The company has established an environmental protection mechanism and invested 6,536,840.06 yuan in environmental protection during the reporting period [191]. - The company emphasizes investor relations and aims to protect the rights of minority shareholders while implementing a dividend policy to share growth with investors [187]. Shareholder and Management Information - The total remuneration for all directors, supervisors, and senior management at the end of the reporting period amounted to 6.4771 million RMB [156]. - The total remuneration for core technical personnel at the end of the reporting period was 0.7110 million RMB [156]. - The company has established a remuneration and assessment committee to review the remuneration proposals for directors and senior management [156]. - The company has a total of 381 employees, with 204 in production, 87 in technical roles, and 74 in administrative positions [172]. - The company has a total of 2,856,000 shares held by its directors and senior management, with no changes in shareholding during the reporting period [141].