广州市品高软件股份有限公司 募 集 资 金 年 度 存 放 与 使 用 情 况 鉴 证 报 告 天 职业 字[2025]22838-1 号 日. 灵 募集资金年度存放与使用情况鉴证报告 -- -- 2024 年度募集资金存放与使用情况专项报告 -- -3 您可使用手机"打一扫"或进入"注册会计师行业统一监管平台（http://ac.mof.gov.cn）"进行查询 您可使用手机"打一扫"或进入"注册会计师行业统一监管平台（http://ac.mof.gov.cn）"进行查询 " 募集资金存放与实际使用情况签证报告 天职业字[2025]22838-1 号 广州市品高软件股份有限公司全体股东: 我们审核了后附的广州市品高软件股份有限公司(以下简称"品高股份")《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 品高股份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 资金管理和使用的监管要求》、《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》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 ...

广州市品高软件股份有限公司 审计报告 天职业字[2025]22838 号 目 录 审计报告 -- -1 1:5 2024 年度财务报表 -- -6 2024 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（hmt//ens.mof - 台 (http: 审计报告 天职业字[2025]22838 号 广州市品高软件股份有限公司全体股东: 一、审计意见 我们审计了广州市品高软件股份有限公司(以下简称"品高股份")财务报表,包括 2024 年 12月 31 目的合并及母公司资产负债表,2024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,公允反映了品 高股份 2024 年 12 月 31 日的合并及母公司财务状况以及 2024 年度的合并及母公司经营成果和 现金流量。 二、形成审计意见的基础 我们按照中国注册会计师审计准则的规定执行了审计工作。审计报告的"注册会计师对财 务报表审计的责任"部分进一步阐述了我们在这些准则下的责任。按照中国注册会计师职业道 德守则 ...

证券简称：品高股份 证券代码：688227 上海荣正企业咨询服务（集团）股份有限公司 关于 广州市品高软件股份有限公司 2024 年限制性股票激励计划 预留授予相关事项 之 独立财务顾问报告 2025 年 4 月 | 一、释义 … | | --- | | 二、声明 … | | 三、基本假设 … | | 四、独立财务顾问意见 … | | (一) 本次限制性股票授予已履行的决策程序和信息披露情况 ………… 6 | | (二) 本次授予事项与股东大会审议通过的股权激励计划差异情况 ……… 7 | | (三) 本次限制性股票授予条件说明 … | | (四) 本次限制性股票的预留授予情况 …………………………………… | | (五)实施本次激励计划对相关年度财务状况和经营成果影响的说明 …… 10 | | (六) 结论性意见 …………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………… 10 | | 五、备查文件及咨询方式 ……………………………………………………………………………………… 11 ...

民生证券股份有限公司 关于广州市品高软件股份有限公司 2024年度募集资金存放与实际使用情况的核查意见 民生证券股份有限公司（以下简称"民生证券"）作为广州市品高软件股份有 限公司（以下简称"品高股份"或"公司"）首次公开发行股票并在科创板上市及持 续督导的保荐机构，根据《中华人民共和国公司法》《中华人民共和国证券法》、 《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 市公司章程指引》《证券发行上市保荐业务管理办法》《上海证券交易所科创板 股票上市规则》《科创板上市公司持续监管办法（试行）》《上海证券交易所上 市公司自律监管指引第1号——规范运作》等有关法律法规和规范性文件的要求， 经审慎核查，就品高股份2024年度募集资金存放与实际使用情况进行了审慎核 查，发表意见如下： 一、募集资金基本情况 （一）实际募集资金到位情况 经中国证券监督管理委员会《关于同意广州市品高软件股份有限公司首次公 开发行股票注册的批复》（证监许可[2021]3592号）核准，公司2021年12月于上 海证券交易所向社会公众公开发行人民币普通股(A股)2,826.3819万股，发行价 为37.09元/股，募集资 ...

北京市中伦（广州）律师事务所 关于广州市品高软件股份有限公司 2022 年限制性股票激励计划作废部分限制性股票 及 2024 年限制性股票激励计划 作废部分限制性股票、授予预留限制性股票事项的 法律意见书 二〇二五年四月 北京市中伦（广州）律师事务所（以下简称"本所"）接受广州市品高软件股 份有限公司（以下简称"品高股份"或"公司"）委托，担任公司实施 2022 年 限制性股票激励计划（以下简称"2022 激励计划"）及 2024 年限制性股票激励 计划（以下简称"2024 激励计划"）相关事宜的法律顾问。 本所律师根据《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》"）以及中国证券监督管理委员会（以下 简称"中国证监会"）发布的《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》"）及 上海证券交易所（以下简称"上交所"）《科创板上市公司自律监管指南第 4 号 ——股权激励信息披露》等法律、法规、规范性文件和《广州市品高软件股份有 限公司章程》（以下简称"《公司章程》"）、《广州市品高软件 ...

民生证券股份有限公司 2024年度募集资金存放与实际使用情况的核查意见 民生证券股份有限公司（以下简称"民生证券"）作为广州市品高软件股份有 限公司（以下简称"品高股份"或"公司"）首次公开发行股票并在科创板上市及持 续督导的保荐机构，根据《中华人民共和国公司法》《中华人民共和国证券法》、 《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 市公司章程指引》《证券发行上市保荐业务管理办法》《上海证券交易所科创板 股票上市规则》《科创板上市公司持续监管办法（试行）》《上海证券交易所上 市公司自律监管指引第1号——规范运作》等有关法律法规和规范性文件的要求， 经审慎核查，就品高股份2024年度募集资金存放与实际使用情况进行了审慎核 查，发表意见如下： （一）实际募集资金到位情况 经中国证券监督管理委员会《关于同意广州市品高软件股份有限公司首次公 开发行股票注册的批复》（证监许可[2021]3592号）核准，公司2021年12月于上 海证券交易所向社会公众公开发行人民币普通股(A股)2,826.3819万股，发行价 为37.09元/股，募集资金总额为人民币1,048,305,046.71元，扣除 ...

北京市中伦（广州）律师事务所 关于广州市品高软件股份有限公司 2022 年限制性股票激励计划作废部分限制性股票 及 2024 年限制性股票激励计划 作废部分限制性股票、授予预留限制性股票事项的 法律意见书 二〇二五年四月 北京市中伦（广州）律师事务所 关于广州市品高软件股份有限公司 2022 年限制性股票激励计划作废部分限制性股票 及 2024 年限制性股票激励计划 作废部分限制性股票、授予预留限制性股票事项的 法律意见书 致：广州市品高软件股份有限公司 北京市中伦（广州）律师事务所（以下简称"本所"）接受广州市品高软件股 份有限公司（以下简称"品高股份"或"公司"）委托，担任公司实施 2022 年 限制性股票激励计划（以下简称"2022 激励计划"）及 2024 年限制性股票激励 计划（以下简称"2024 激励计划"）相关事宜的法律顾问。 本所律师根据《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》"）以及中国证券监督管理委员会（以下 简称"中国证监会"）发布的《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》 ...

广州市品高软件股份有限公司 募 集 资 金 年 度 存 放 与 使 用 情 况 鉴 证 报 告 天 职业 字[2025]22838-1 号 日. 灵 募集资金年度存放与使用情况鉴证报告 -- -- 2024 年度募集资金存放与使用情况专项报告 -- -3 您可使用手机"打一扫"或进入"注册会计师行业统一监管平台（http://ac.mof.gov.cn）"进行查询 您可使用手机"打一扫"或进入"注册会计师行业统一监管平台（http://ac.mof.gov.cn）"进行查询 " 募集资金存放与实际使用情况签证报告 四、对报告使用者和使用目的的限定 本鉴证报告仅供品高股份 2024 年度报告披露之目的,不得用作任何其他目的。我们同 意本鉴证报告作为品高股份 2024年年度报告的必备文件,随其他文件一起报送。 广州市品高软件股份有限公司全体股东: 我们审核了后附的广州市品高软件股份有限公司(以下简称"品高股份")《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 品高股份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 资金管理和使用的监管要求》、《上海证券交易所科创板 ...

Financial Performance - The company's operating revenue for Q1 2025 was ¥87,140,771.01, representing a 49.69% increase compared to ¥58,212,450.09 in the same period last year[4]. - Total operating revenue for Q1 2025 reached ¥87,140,771.01, a significant increase of 49.7% compared to ¥58,212,450.09 in Q1 2024[16]. - Total operating costs for Q1 2025 were ¥114,779,791.56, up 29.2% from ¥88,835,729.32 in Q1 2024[17]. - Net loss for Q1 2025 was ¥17,058,158.77, an improvement from a net loss of ¥24,407,931.73 in Q1 2024, reflecting a reduction of 30.3%[18]. - The net profit attributable to shareholders was -¥15,557,183.12, an improvement from -¥20,490,160.27 year-on-year[4]. - The weighted average return on net assets was -1.18%, an improvement from -1.47% year-on-year[4]. - The company reported a basic and diluted earnings per share of -¥0.14 for Q1 2025, an improvement from -¥0.18 in Q1 2024[18]. Cash Flow - The net cash flow from operating activities was -¥14,904,423.89, a significant improvement from -¥70,086,252.71 in the previous year[4]. - Cash inflow from operating activities in Q1 2025 was ¥132,117,227.25, compared to ¥93,274,536.47 in Q1 2024, indicating a growth of 41.6%[19]. - Net cash flow from operating activities was -$14.9 million, compared to -$70.1 million in the previous period, showing an improvement[20]. - Total cash outflow from operating activities amounted to $147.0 million, down from $163.4 million year-over-year[20]. - Cash inflow from investment activities was $30.2 million, significantly lower than $146.1 million in the prior period[20]. - Net cash flow from investment activities was -$130.2 million, compared to -$141.6 million previously, indicating a slight reduction in losses[20]. - Cash inflow from financing activities totaled $56.1 million, compared to $84.6 million in the previous year[20]. - Net cash flow from financing activities was $15.9 million, down from $48.1 million year-over-year[20]. - The ending cash and cash equivalents balance was $104.4 million, a decrease from $191.9 million in the prior period[20]. - Cash paid to employees was $67.0 million, compared to $81.6 million previously, reflecting a reduction in payroll expenses[20]. - Cash paid for taxes increased to $7.1 million from $4.4 million, indicating higher tax obligations[20]. - Cash paid for other operating activities was $19.4 million, down from $26.6 million, showing a decrease in operational expenditures[20]. Assets and Liabilities - Total assets at the end of the reporting period were ¥2,001,326,542.59, a 0.76% increase from ¥1,986,316,992.79 at the end of the previous year[5]. - The company's current assets decreased to RMB 1,208,467,364.95 from RMB 1,237,670,067.04, representing a decline of about 2.0%[12]. - The company's total liabilities increased to RMB 623,544,290.67 from RMB 615,523,850.85, indicating a rise of approximately 1.6%[13]. - The company's total liabilities increased to ¥689,780,374.12 in the latest reporting period, up from ¥677,712,665.55[14]. - The total equity attributable to shareholders decreased to ¥1,312,051,482.26 from ¥1,327,608,665.38, a decline of 1.2%[14]. - The non-current assets totaled RMB 792,859,177.64, up from RMB 748,646,925.75, marking an increase of about 5.9%[13]. - The company's inventory remained relatively stable, increasing slightly from RMB 310,762,424.04 to RMB 315,764,944.98, a growth of about 1.6%[12]. - The accounts receivable increased slightly from RMB 619,363,822.65 to RMB 628,796,391.67, showing a growth of about 1.4%[12]. - The company reported a significant increase in trading financial assets, rising from RMB 30,069,666.67 to RMB 100,219,916.67, which is an increase of approximately 233.5%[12]. Research and Development - Research and development expenses totaled ¥12,867,253.42, accounting for 14.77% of operating revenue, down from 29.07% in the previous year[4]. - Research and development expenses for Q1 2025 were ¥12,867,253.42, down 24% from ¥16,920,865.51 in Q1 2024[17]. Shareholder Information - The total number of ordinary shareholders at the end of the reporting period was 6,036[9]. - The largest shareholder, Beijing Shanggao Enterprise Management Co., Ltd., holds 41.77% of the shares[9]. - The company has not disclosed any significant changes in shareholder relationships or actions among the top ten shareholders[11]. Government Support - The company received government subsidies amounting to ¥263,500.98, which are closely related to its normal business operations[6]. Operational Status - There are no applicable reminders regarding the company's operational status during the reporting period[11]. - The company completed multiple large-scale government project acceptances, contributing to the increase in cloud computing business revenue[7].

Financial Performance - The company has not achieved profitability since its listing, indicating ongoing financial challenges[3]. - The company's operating revenue for 2024 was ¥520,007,840.21, a decrease of 4.81% compared to ¥546,264,281.26 in 2023[22]. - The net profit attributable to shareholders for 2024 was -¥64,055,198.97, compared to -¥10,680,423.30 in 2023, indicating a significant decline[22]. - The net profit attributable to shareholders after deducting non-recurring gains and losses for 2024 was -¥71,884,674.36, down from -¥22,599,181.04 in 2023[22]. - The net cash flow from operating activities for 2024 was -¥112,840,421.72, slightly improved from -¥120,034,601.50 in 2023[22]. - The net assets attributable to shareholders at the end of 2024 were ¥1,327,608,665.38, a decrease of 6.19% from ¥1,415,204,259.47 at the end of 2023[22]. - The basic earnings per share were CNY -0.57, a decrease of CNY 0.48 compared to the previous year[26]. - The weighted average return on equity was -4.69%, a decrease of 3.94 percentage points year-over-year[26]. - The company reported a total of CNY 7.83 million in non-recurring gains and losses for 2024[29]. - The company experienced a significant increase in credit impairment losses due to overdue project payments and changes in project structures affecting gross margins[25]. Corporate Governance - The audit report issued by Tianzhi International Accounting Firm is a standard unqualified opinion, ensuring the reliability of the financial statements[4]. - There are no non-operating fund occupations by controlling shareholders or related parties, ensuring financial integrity[7]. - The company has not violated decision-making procedures for external guarantees, maintaining compliance with regulations[7]. - The board of directors and supervisory board members have confirmed the authenticity, accuracy, and completeness of the annual report[4]. - The company has not proposed any special arrangements for corporate governance during the reporting period[7]. - The company is enhancing its internal governance structure to improve management levels and ensure compliance with regulatory requirements[43]. - The company has established a robust internal control system and governance structure, adhering to relevant laws and regulations to protect shareholder interests[145]. - The company has committed to continuous improvement in governance practices, ensuring transparency and compliance with regulatory standards[145]. Research and Development - Research and development expenses accounted for 11.80% of operating revenue, an increase of 0.37 percentage points compared to the previous year[26]. - The company achieved a total R&D investment of ¥61,338,490.52, a decrease of 1.78% compared to the previous year[79]. - Cumulative R&D investment over the last three fiscal years reached 177.11 million RMB, accounting for 11.32% of total revenue[170]. - The company filed 20 new invention patents and obtained 23, bringing the total to 150 applications and 98 granted patents[77]. - The company holds a total of 504 software copyrights, with 55 new registrations during the reporting period[77]. - The company has not capitalized any R&D investments, maintaining a 0% ratio for capitalized R&D[79]. - The company has completed the development of a cloud platform core product aimed at domestic information technology innovation, with a total investment of $75 million and cumulative investment of $46.58 million[82]. - The company has developed a comprehensive product technology system covering IaaS, PaaS, DaaS, and SaaS resource layers, enhancing its service capabilities[63]. Market and Industry Trends - The domestic cloud computing market is expected to grow rapidly due to national policies promoting digital transformation and the increasing demand for private cloud solutions[49]. - The private cloud market continues to grow, driven by the demand from large organizations for secure and private data management[50]. - The private cloud market in China reached RMB 129.4 billion in 2022, with expectations to exceed RMB 1 trillion by 2025, indicating rapid growth in the cloud computing sector[58]. - The integration of cloud computing with AI, big data, and IoT technologies is expected to drive significant advancements in digital transformation across various industries[59]. - The cloud computing market is experiencing a shift from traditional public and private clouds to new application forms such as dedicated clouds and real-time clouds, reflecting evolving market demands[59]. Strategic Focus and Future Plans - The company aims to become a leading provider of private cloud products and services in China, focusing on the integration of technology and business innovation[134]. - The strategic focus includes developing a diversified business system covering full-stack cloud services and domestic computing power ecosystems[134]. - The company plans to enhance its IaaS, PaaS, and SaaS product lines, with ongoing investments in software-defined infrastructure and cloud computing technologies[135]. - The company is committed to promoting domestic alternatives in cloud computing technology, reducing reliance on foreign technologies[137]. - The company is focused on creating AI models tailored to specific industries, providing cost-effective solutions for businesses[138]. Risk Management - The company has detailed various operational risks and corresponding mitigation strategies in the report[3]. - The report includes a forward-looking statement risk declaration, cautioning investors about potential risks associated with future plans[6]. - The company is facing risks related to market competition and potential delays in project implementation due to economic conditions[97]. Employee and Management Information - The company has a total of 893 employees, with 529 in the parent company and 364 in major subsidiaries[162]. - There are 688 technical personnel among the employees, indicating a strong focus on technology[162]. - The total remuneration for all directors, supervisors, and senior management at the end of the reporting period amounted to 6.9058 million RMB[153]. - The company has established a comprehensive welfare system, ensuring compliance with national regulations regarding employee benefits and protections[164]. - The company has organized various training programs and career development paths for employees, enhancing their growth and protecting their rights[193]. Environmental and Social Responsibility - The company emphasizes ESG management, focusing on governance, R&D, environment, and society[184]. - The company did not invest any funds in environmental protection during the reporting period[185]. - The company is not classified as a key pollutant discharge unit and did not receive any administrative penalties for environmental issues during the reporting period[186]. - The company did not take any measures to reduce carbon emissions during the reporting period[186]. - The company actively engages with government departments, public media, investment institutions, and industry associations to strengthen social responsibility and promote the development of the cloud computing industry[198].