北京市嘉源律师事务所 关于上海仁度生物科技股份有限公司 2023 年限制性股票激励计划授予价格调整的 法律意见书 墓源律师事务所 JIA YUAN LAW OFFICES 西城区复兴门内大街 158 号远洋大厦 4 楼 中国 · 北京 EUM = = P UAN LAW OFFICES 北京 BEIJING · 上海 SHANGHAI · 深圳 SHENZHEN · 香港 HONG KONG · 广州 GUANGZHOU · 西安 XI'AN 致:上海仁度生物科技股份有限公司 北京市嘉源律师事务所 关于上海仁度生物科技股份有限公司 2023 年限制性股票激励计划授予价格调整的 法律意见书 2 上海仁度生物科技股份有限公司 嘉源(2025)-05-225 敬启者: 北京市嘉源律师事务所(以下简称"本所")接受上海仁度生物科技股份有限 公司(以下简称"仁度生物"或"公司"的委托,担任仁度生物实施2023年限 制性股票激励计划(以下简称"本激励计划"或"本次激励计划")的专项法律 顾问,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 ...

证券代码：688193 证券简称：仁度生物 公告编号：2025-033 上海仁度生物科技股份有限公司 第二届监事会第十次会议决议公告 本公司监事会及全体监事保证本公告内容不存在任何虚假记载、误导性陈述 或者重大遗漏，并对其内容的真实性、准确性和完整性承担个别及连带责任。 上海仁度生物科技股份有限公司（以下简称"公司"）第二届监事会第十次 会议于 2025 年 7 月 2 日在公司二楼会议室以现场结合通讯的表决方式召开。会 议应到监事 3 人，实到监事 3 人，出席监事占应出席人数的 100%。公司董事、 高级管理人员列席了监事会会议。本次监事会会议的召集、召开程序符合公司 章程和有关法律、法规的要求。经与会监事审议和表决，会议形成决议如下： 一、 审议通过《关于调整 2023 年限制性股票激励计划授予价格的议案》 监事会一致认为：董事会根据公司 2023 年第一次临时股东大会授权对本激 励计划的授予价格进行调整的事由恰当、充分，审议程序合法合规，符合《上 市公司股权激励管理办法》等有关法律法规和本激励计划的相关规定，不存在 损害公司及全体股东利益的情形。因此，监事会同意对本次激励计划授予价格 进行调整。 上海 ...

Group 1 - The company has approved a share repurchase plan using its own funds ranging from RMB 25 million to RMB 50 million, with a maximum repurchase price of RMB 53.31 per share, aimed at employee stock ownership plans or equity incentives [1][2] - As of August 16, 2024, the company has repurchased a total of 1,291,428 shares, which will not participate in profit distribution, leading to a differentiated dividend distribution for the fiscal year 2024 [2] - The actual number of shares participating in the profit distribution is 38,708,572 shares, calculated by deducting the repurchased shares from the total share capital of 40 million shares [2][3] Group 2 - The company plans to distribute a cash dividend of RMB 1.00 per 10 shares (including tax) based on the adjusted total share capital after accounting for repurchased shares [2] - The cash dividend per share is calculated to be RMB 0.1, with the reference price for ex-dividend trading set at RMB 39.62 per share, reflecting minimal impact from the repurchased shares on the market price [3] - The sponsor institution confirms that the differentiated dividend distribution complies with relevant regulations and does not harm the interests of the company or its shareholders [3]

Core Viewpoint - Shanghai Rendu Biotechnology Co., Ltd. has announced a differentiated cash dividend distribution plan, with a cash dividend of 0.1 yuan per share, approved at the 2024 annual general meeting held on May 22, 2025 [1][2]. Dividend Distribution Plan - The total share capital of the company is 40,000,000 shares, with 1,291,428 shares in the repurchase account not participating in the profit distribution, resulting in a total cash dividend distribution of 3,870,857.20 yuan [2]. - The cash dividend per share is set at 0.1 yuan (including tax), and the distribution will be based on the total number of shares eligible for distribution [2][3]. Relevant Dates - The key dates for the dividend distribution are the equity registration date, the ex-dividend date, and the cash dividend payment date [3]. Implementation Method - Shares in the repurchase account will not participate in the profit distribution. Cash dividends will be distributed through the China Securities Depository and Clearing Corporation Limited Shanghai Branch to shareholders registered after the market closes on the equity registration date [3][5]. - For individual shareholders holding unrestricted circulating shares, the tax treatment varies based on the holding period, with different tax rates applied depending on whether the holding period exceeds one month or one year [5][6]. Taxation for Different Shareholders - For individual shareholders holding shares for more than one year, the cash dividend is exempt from personal income tax, while those holding for less than one year will have taxes calculated based on their holding period [5][6]. - Qualified Foreign Institutional Investors (QFII) will have a 10% withholding tax applied to their cash dividends, resulting in a net cash dividend of 0.09 yuan per share [6][7].

差异化分红事项的核查意见 中国国际金融股份有限公司（以下简称"中金公司"或"保荐机构"）作为上海仁 度生物科技股份有限公司（以下简称"仁度生物"或"公司"）首次公开发行股票并在 科创板上市的保荐机构，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》《上海证券交易所上市公司自律监管指引第 7 号——回 购股份》等法律法规要求，对公司 2024 年年度利润分配所涉及的差异化分红进行了核 查，具体情况如下： 一、本次差异化分红的原因 公司已于 2024 年 2 月 18 日召开第二届董事会第三次会议，审议通过了《关于以集 中竞价交易方式回购公司股份方案的议案》，同意公司使用自有资金不低于人民币 2,500 万元（含）且不超过人民币 5,000 万元（含），以集中竞价交易方式回购公司股份，回 购价格不超过人民币 53.31 元/股（含），本次回购股份将用于员工持股计划或股权激励。 回购期限为自公司董事会审议通过回购方案之日起不超过 6 个月。 截至 2024 年 8 月 16 日，公司本次回购计划已实施完毕，已实际回购公司股份 1,291,428 股，占公司总股本 40,000, ...

证券代码：688193 证券简称：仁度生物 公告编号：2025-031 上海仁度生物科技股份有限公司 2024年年度权益分派实施公告 本公司董事会及全体董事保证公告内容不存在任何虚假记载、误导性陈述或 者重大遗漏，并对其内容的真实性、准确性和完整性依法承担法律责任。 重要内容提示： | 股权登记日 | 除权（息）日 | 现金红利发放日 | | --- | --- | --- | | 2025/6/26 | 2025/6/27 | 2025/6/27 | 一、 通过分配方案的股东大会届次和日期 本次利润分配方案经公司2025 年 5 月 22 日召开的2024年年度股东大会审议通 过。 二、 分配方案 1. 发放年度：2024年年度 2. 分派对象： 截至股权登记日下午上海证券交易所收市后，在中国证券登记结算有限责任 公司上海分公司（以下简称"中国结算上海分公司"）登记在册的本公司全体股东。 3. 差异化分红送转方案： （1）本次差异化分红送转方案 根据公司 2024 年年度股东会审议通过的《2024 年度利润分配方案》，公司向 是否涉及差异化分红送转：是 每股分配比例 每股现金红利0.1元（含税） 相关日期 ...

Company Overview - The company is a life sciences enterprise with an international perspective and innovative capabilities, focusing on RNA molecular diagnostics since its establishment in 2007 [2] - It has developed an integrated business model combining core raw materials, enzymes, reagents, instruments, and third-party testing services for precise pathogen diagnosis and personalized treatment across various fields [2] Product Offerings - The company offers a range of reagent products, including reproductive, respiratory, intestinal virus, and blood-borne infectious disease series, with instruments compatible with all its reagent products [2] - The respiratory series includes the first domestic product for detecting tuberculosis RNA, which is recognized for its clinical relevance and ability to detect live bacteria [2] - The reproductive series allows for non-invasive urine sample testing, providing significant convenience for patients [2] - The blood-borne infectious disease series features HBV RNA, which is the first of its kind globally, providing critical insights into liver virus activity and treatment monitoring [2] International Expansion - The company is actively pursuing international market access and has achieved milestones in Turkey with successful registrations for HPV, TB, and automated instruments [3] - It is expanding its international presence in regions such as India, Indonesia, and the Middle East, enhancing brand influence and academic reputation through participation in international exhibitions [4] Shareholder Engagement - The company emphasizes maintaining shareholder interests and adheres to a stable dividend policy, focusing on developing innovative diagnostic technologies to meet clinical needs [4] - It aims to enhance investor satisfaction by considering industry characteristics, overall business conditions, and future funding requirements in its profit distribution strategy [4]

证券简称：仁度生物 证券代码：688193 上海仁度生物科技股份有限公司 投资者关系活动记录表 | | □分析师会议 特定对象调研 | | --- | --- | | □媒体采访 投资者关系 | □业绩说明会 | | | □新闻发布会 □路演活动 | | 活动类别 现场参观 | 电话会议 | | □其他 | （请文字说明其他活动内容） | | 参会单位 | 华夏基金、开源证券 | | 会议时间 2025 | 年 6 月 11 日 15:30 | | 会议地点 公司会议室 | | | 上市公司接 | 董事会秘书兼财务总监： 蔡廷江 | | 待人员姓名 | 证券事务代表： 郭菁洋 | | | 一、介绍公司基本情况 | | | 公司是一家具备国际化视野和源头创新能力的生命科学企业， | | 自 2007 | 年成立以来，一直专注于 RNA 分子诊断领域，深度打造"核 | | | 心原料酶+试剂+仪器+第三方检测服务"一体化经营模式，为生殖、 | | | 呼吸、消化、血液、肿瘤、食品、环境安全等领域病原体的精准诊 | | 投资者关系 | 断、有效防控和个性化诊疗提供系统化解决方案。 | | 活动主要内 | | ...

Core Viewpoint - The report highlights the financial performance and operational challenges faced by Shanghai Rendu Biotechnology Co., Ltd., particularly in its main business segments of RNA molecular testing reagents, instruments, and testing services, with significant fluctuations in revenue and profit margins across different product lines. Group 1: Main Business Performance - The company's main business includes RNA molecular testing reagents, instruments, and testing services, with overall revenue growth of 9.94%. Instrument revenue reached 8.71 million yuan, a year-on-year increase of 19.88%, while testing services revenue was 6.48 million yuan, down 32.83% [1][2][8]. - The gross profit margin for reagents remained stable compared to the previous year, while the gross margins for instruments and testing services decreased significantly, with margins at 0.1% and -3.61%, respectively, reflecting a decline of 16.56 percentage points and 74.76 percentage points [1][6][8]. Group 2: Customer Analysis - The top five customers for reagents generated a total revenue of 28.84 million yuan, with significant changes in procurement volumes due to market dynamics. For instance, Jiangxi Yingge Medical Equipment Co., Ltd. saw a notable increase in reagent procurement following hospital access approvals [2][4]. - The top five customers for instruments accounted for 6.04 million yuan in revenue, with a shift towards new customers, indicating a change in procurement patterns [4][5]. Group 3: Sales and Revenue Breakdown - In 2024, the reagent business generated 111.13 million yuan, accounting for 68.35% of total revenue, with a year-on-year growth of 6.85%. The blood-related series saw significant revenue growth due to new product launches [6][8]. - The instrument sales included 836.97 million yuan from the AutoSAT system, representing a 96.12% increase, while other instruments saw a decline in sales [6][8]. Group 4: Financial Challenges - The company faced a 50.85% decrease in testing service revenue due to reduced public health testing demand, which also led to a significant drop in gross margins for this segment [8][10]. - The accounts receivable balance stood at 72.64 million yuan, with a significant increase in bad debt provisions amounting to 20.73 million yuan, reflecting challenges in customer payment capabilities [10][11]. Group 5: Expense Management - Sales expenses decreased by 0.97% to 89.86 million yuan, with a notable reduction in employee compensation contributing to this decline. The sales expense ratio remains high compared to industry peers due to the company's smaller revenue scale and the need for increased market promotion [16][17][18]. - The company reported a significant increase in accrued expenses, particularly for business service fees, reflecting ongoing efforts to manage operational costs effectively [19][20]. Group 6: Fund Utilization - The company raised 652.76 million yuan in its IPO, with 252.83 million yuan invested by the end of 2024, indicating a progress rate of 36.09%. The funds are primarily allocated to R&D projects and marketing network development [20][21].

Core Viewpoint - Shanghai Rendu Biotechnology Co., Ltd. received an inquiry letter from the Shanghai Stock Exchange regarding its 2024 annual report, prompting a detailed response about its business performance and financials [1]. Business Overview - The company's main business includes RNA molecular testing reagents, instruments, and testing services, with a revenue growth of 9.94% [1]. - Instrument business revenue reached 8.71 million yuan, a year-on-year increase of 19.88%, while testing services revenue was 6.48 million yuan, a decline of 32.83% [1]. Customer Analysis - The top five customers for reagents generated a total sales revenue of 28.84 million yuan, with significant changes in procurement volumes due to market dynamics [1]. - The top five customers for instruments contributed 6.04 million yuan, with a notable shift towards new clients [3][4]. Revenue Breakdown - Reagent sales accounted for 68.35% of total revenue, with significant growth in blood-related series products due to new product launches [4]. - Instrument sales included 46 units of the AutoSAT system, with a 25.26% increase in revenue [5]. Profit Margin Analysis - The gross margin for reagent business remained stable, while the gross margin for instruments and testing services decreased significantly, attributed to market competition and pricing strategies [5][6]. - The overall gross margin for testing services was 79.49%, reflecting a slight decline from the previous year [6]. Bad Debt Provision - The company reported accounts receivable of 72.64 million yuan, with a significant increase in bad debt provision amounting to 20.73 million yuan, reflecting a cautious approach to credit risk management [7][8]. - The increase in bad debt was primarily due to the nature of clients acquired during the public health crisis, which were deemed to have higher credit risk [10][11]. Expense Management - Sales expenses decreased by 19% year-on-year, with a notable reduction in employee compensation and a strategic focus on cost control [14][15]. - The sales expense ratio remains high compared to industry peers, justified by the company's smaller revenue scale and the need for increased market promotion efforts [16][17]. Fund Utilization - The company raised 652.76 million yuan in its initial public offering, with 36.09% of the funds utilized by the end of 2024, primarily for R&D and marketing network projects [21].