株洲欧科亿数控精密刀具股份有限公司 二〇二四年度 审计报告 致同会计师事务所（特殊普通合伙） 目 录 | 审计报告 | 1-6 | | --- | --- | | 合并及公司资产负债表 | 1-2 | | 合并及公司利润表 | 3 | | 合并及公司现金流量表 | 4 | | 合并及公司股东权益变动表 | 5-8 | | 财务报表附注 | 9-86 | l hornton 审计报告 致同审字(2025) 第 441A016428 号 株洲欧科亿数控精密刀具股份有限公司全体股东: 一、审计意见 我们审计了株洲欧科亿数控精密刀具股份有限公司（以下简称欧科亿公司） 财务报表，包括 2024 年 12 月 31 日的合并及公司资产负债表，2024 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相关 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, 公允反映了欧科亿公司 2024年 12月 31日的合并及公司财务状况以及 2024 年度 的合并及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 ...

关于株洲欧科亿数控精密刀具股份有限公司 2024 年度募集资金存放与实际使用情况 鉴证报告 致同会计师事务所（特殊普通合伙） t and the 目 录 关于株洲欧科亿数控精密刀具股份有限公司 2024年度募集资金 1-2 存放与实际使用情况鉴证报告 株洲欧科亿数控精密刀具股份有限公司 2024年度募集资金 1-8 存放与实际使用情况的专项报告 Grant Thornton tt | 关于株洲欧科亿数控精密刀具股份有限公司 2023 年度募集资金存放与实际使用情况 鉴证报告 致同专字（2025）第 441A009875 号 株洲欧科亿数控精密刀具股份有限公司全体股东: 我们接受委托,对后附的株洲欧科亿数控精密刀具股份有限公司（以下简 称 欧科亿公司）《2024 年度募集资金存放与实际使用情况的专项报告》（以下 简称 "专项报告"）执行了合理保证的鉴证业务。 按照《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（2022年修订）》和《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》的要求编制 2024年度专项报告,保证其内容真实、准确、完 整,不存在虚假记录、误导性陈述或重 ...

民生证券股份有限公司 关于株洲欧科亿数控精密刀具股份有限公司 2024 年度募集资金存放与实际使用情况的专项核查意见 民生证券股份有限公司（以下简称"保荐机构"）作为株洲欧科亿数控精密 刀具股份有限公司（以下简称"欧科亿"或"公司"）首次公开发行股票并在科创 板上市及 2022 年度向特定对象发行股票的保荐机构，根据《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）》《上海证券交易所科创板上市公司自律监管指引第 1 号——规范运作》《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（2022 年修订）》等有关规定，对欧科亿 2024 年度募集资金存 放与实际使用情况进行了审慎核查，发表如下意见： 一、募集资金基本情况 （一）实际募集资金金额和资金到账时间 1、首次公开发行股票募集资金金额、资金到位情况 根据中国证券监督管理委员会证监许可[2020]2980 号文《关于同意株洲欧 科亿数控精密刀具股份有限公司首次公开发行股票注册的批复》核准，本公司 向社会公开发行 2,500 万股人民币普通股 A 股股票，每股面值 1 元，每股发行 ...

株洲欧科亿数控精密刀具股份有限公司 二〇二四年度 内部控制审计报告 致同会计师事务所（特殊普通合伙） 内部控制审计报告 致同审字（2025）第 441A016429 号 株洲欧科亿数控精密刀具股份有限公司全体股东: 按照《企业内部控制审计指引》及中国注册会计师执业准则的相关要求, 我们审计了株洲欧科亿数控精密刀具股份有限公司（以下简称欧科亿公司） 2024 年 12月 31日的财务报告内部控制的有效性。 一、企业对内部控制的责任 按照《企业内部控制基本规范》、《企业内部控制应用指引》、《企业内 部控制评价指引》的规定,建立健全和有效实施内部控制,并评价其有效性是 欧科亿公司董事会的责任。 二、注册会计师的责任 我们的责任是在实施审计工作的基础上,对财务报告内部控制的有效性发 表审计意见,并对注意到的非财务报告内部控制的重大缺陷进行披露。 三、内部控制的固有局限性 Grant Thornton th let 四、财务报告内部控制审计意见 我们认为，株洲欧科亿数控精密刀具公司于 2024年 12月 31日按照《企业 内部控制基本规范》和相关规定在所有重大方面保持了有效的财务报告内部控 制。 00000012 中国 ...

Financial Performance - The company's operating revenue for 2024 reached ¥1,127,186,170.31, representing a 9.81% increase compared to ¥1,026,460,584.14 in 2023[22]. - The net profit attributable to shareholders decreased by 65.48% to ¥57,302,404.17 from ¥166,003,609.42 in the previous year[22]. - The basic earnings per share fell to ¥0.36, down 65.71% from ¥1.05 in 2023[23]. - The company's total assets increased by 2.05% to ¥3,959,655,725.47 at the end of 2024, compared to ¥3,880,234,856.83 at the end of 2023[22]. - The cash flow from operating activities showed a significant improvement, reaching ¥38,341,319.70 compared to a negative cash flow of ¥-9,154,021.93 in 2023[22]. - Operating costs rose to ¥871,776,285.14, reflecting a 20.16% increase year-over-year[81]. - The gross profit margin for the manufacturing sector decreased by 6.21 percentage points to 23.11%[84]. - Domestic sales revenue was ¥903,850,871.48, with a gross margin of 21.34%, reflecting a decrease of 6.51 percentage points[85]. - International sales revenue surged by 49.22% to ¥209,402,799.49, with a gross margin of 30.77%[85]. Research and Development - Research and development expenses accounted for 7.62% of operating revenue, an increase of 1.4 percentage points from 6.22% in 2023[24]. - The company invested CNY 85.86 million in R&D, accounting for 7.62% of revenue, an increase of 1.4 percentage points year-on-year[36]. - The company has developed various cutting tools, including the OC32 series with CVD coating technology, enhancing wear resistance[56]. - The company has filed a total of 224 patent applications, including 44 invention patents[58]. - The company has developed a series of heat-resistant stainless steel drill bits with an investment of $93.10 million, targeting turbocharger housing applications[64]. - The company has made significant advancements in R&D, particularly in basic material technologies and tool systems[58]. - The company aims to enhance its research and development efforts to stay ahead in the competitive landscape of precision tools[128]. Dividend and Profit Distribution - The company plans to distribute a cash dividend of RMB 1.5 per 10 shares, totaling approximately RMB 23.63 million, which represents 41.24% of the net profit attributable to shareholders for the fiscal year 2024[6]. - The profit distribution plan has been approved by the board and is pending approval from the annual general meeting of shareholders[7]. - The cumulative cash dividend over the last three fiscal years amounts to RMB 158,168,676.45, with an average net profit of RMB 155,130,166.65, leading to a cash dividend ratio of 101.96%[157]. - The company has maintained a clear and compliant dividend policy, ensuring that the rights of minority shareholders are adequately protected[153]. - The independent directors have fulfilled their responsibilities in the decision-making process regarding profit distribution, ensuring transparency and compliance with regulations[154]. Operational Strategy and Market Position - The company is actively promoting integrated tool solutions and expanding overseas markets, contributing to slight revenue growth despite challenges[24]. - The company is transitioning from a simple tool supplier to a comprehensive solution provider for machining processes, enhancing its service capabilities[53]. - The company aims to expand its market presence in key industries such as aerospace, new energy, and semiconductors, while enhancing brand influence through international exhibitions[117]. - The company is committed to creating a world-class brand by providing cutting solutions for global intelligent manufacturing[114]. - The company has a strong market position in the domestic hard alloy tool industry, with its serrated blade products ranking first in production scale and achieving import substitution[50]. Risks and Challenges - The company faces risks related to potential performance declines due to initial project production phases and increased costs, which could impact profit levels if market demand does not recover as expected[74]. - The company is at risk of losing core competitiveness due to intense competition from both domestic and international firms, with a significant portion of the market still dominated by imported brands[75]. - The company may encounter management risks associated with rapid expansion, which could lead to decreased management efficiency and increased costs if not properly addressed[76]. - The company is exposed to financial risks from fluctuations in raw material prices, particularly tungsten carbide, which constitutes approximately 80% of the cost of its hard alloy products[77]. - The company faces industry risks as advancements in alternative cutting materials and additive manufacturing technologies could impact the demand for hard alloy cutting tools[78]. Corporate Governance and Management - The company has confirmed that all board members were present at the board meeting[4]. - The company has established a fair and scientific compensation and performance evaluation system, ensuring timely salary payments and providing various employee benefits[146]. - The total pre-tax remuneration for the company’s directors and senior management during the reporting period amounted to 5,622,000 RMB[126]. - The company has a total of 11 core technical personnel, with varying levels of shareholding changes during the reporting period[126]. - The board of directors held five meetings during the year, all conducted through a combination of on-site and communication methods[137]. Environmental and Social Responsibility - The company is committed to achieving carbon neutrality and integrating this goal into its long-term development strategy[173]. - The company has implemented measures to reduce carbon emissions, including optimizing production processes and using distributed photovoltaic power generation with a total installed capacity of 4.55 MWp[186]. - The company focuses on social responsibility by participating in poverty alleviation and community support initiatives[175]. - The company has a robust waste management system, including a dedicated hazardous waste storage facility[183]. - The company has implemented information technology systems such as Kingdee Cloud, ERP, and paperless approval processes to enhance production management and reduce resource waste[188].

公司第三届董事会成员为 5 名，其中独立董事 2 名，分别为欧阳祖友先生、 查国兵先生。独立董事占董事会人数达到三分之一，符合相关法律法规及公司制 度的规定。 作为株洲欧科亿数控精密刀具股份有限公司（以下简称"公司"）的独立董 事，在 2024 年度工作中，我严格按照《公司法》《证券法》《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》《公司章程》和《独立董事 工作制度》等有关规定和要求，忠实勤勉地履行职责，积极出席相关会议，认真 审议董事会各项议案，并对公司重大事项发表了独立意见，切实维护公司利益和 中小股东的合法权益。现将 2024 年度履职情况汇报如下： 2024年度独立董事述职报告（欧阳祖友） （二）独立董事任职董事会专门委员会的情况 本人在公司董事会审计委员会、提名委员会任召集人，在董事会薪酬与考 核委员会任委员。 （三）个人工作履历、专业背景以及兼职情况 株洲欧科亿数控精密刀具股份有限公司 一、独立董事的基本情况 （一）独立董事人员情况 欧阳祖友，男，1964 年 8 月出生，中国国籍，无境外永久居留权，硕士学 位，注册会计师，副教授。1986 年 7 月至 1998 年 1 月 ...

（一）独立董事人员情况 公司第三届董事会成员为 5 名，其中独立董事 2 名，分别为欧阳祖友先生、 查国兵先生。独立董事占董事会人数达到三分之一，符合相关法律法规及公司制 度的规定。 株洲欧科亿数控精密刀具股份有限公司 2024年度独立董事述职报告（查国兵） 作为株洲欧科亿数控精密刀具股份有限公司（以下简称"公司"）的独立董 事，在 2024 年度工作中，我严格按照《公司法》《证券法》《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》《公司章程》和《独立董事 工作制度》等有关规定和要求，忠实勤勉地履行职责，积极出席相关会议，认真 审议董事会各项议案，并对公司重大事项发表了独立意见，切实维护公司利益和 中小股东的合法权益。现将 2024 年度履职情况汇报如下： 一、独立董事的基本情况 （二）独立董事任职董事会专门委员会的情况 本人在公司董事会薪酬与考核委员会任召集人，在董事会审计委员会、提 名委员会、战略委员会任委员。 （三）个人工作履历、专业背景以及兼职情况 查国兵，男，1962 年 7 月出生，中国国籍，无境外永久居留权，硕士研究生 学历，研究员级高级工程师。1985 年 3 月至 199 ...

经核查独立董事欧阳祖友先生、查国兵先生的任职经历以及签署的相关自查 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，与公司以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，符合《上市公司独立董事管理办法》《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》等规定中对独立董事独立性 的相关要求。 株洲欧科亿数控精密刀具股份有限公司 董事会关于独立董事独立性情况评估的专项意见 根据中国证券监督管理委员会《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》等要求，株洲欧科亿数控精密刀具股份有限公司（以下简称"公 司"）董事会，就公司 2024 年独立董事欧阳祖友先生、查国兵先生的独立性情 况进行评估，并出具如下专项意见： 株洲欧科亿数控精密刀具股份有限公司董事会 2025 年 4 月 24 日 ...

Financial Performance - Total operating revenue for 2024 reached 1,127.19 million CNY, a year-on-year increase of 9.81%[3] - Net profit attributable to the parent company was 58.09 million CNY, a decrease of 65.01% compared to the previous year[3] - The net profit attributable to the parent company after deducting non-recurring gains and losses was 27.99 million CNY, down 78.39% year-on-year[3] - Basic earnings per share decreased to 0.37 CNY, a decline of 64.76% from the previous year[3] Assets and Equity - Total assets at the end of the reporting period were 3,968.63 million CNY, an increase of 2.28% from the beginning of the period[3] - Equity attributable to the parent company was 2,548.01 million CNY, a decrease of 0.60% from the beginning of the period[3] Operational Challenges - The decline in net profit was primarily due to low gross margins from newly launched projects and increased unit costs from a decrease in production volume[6] - The increase in operating expenses and depreciation from new projects contributed to the decline in operating profit[6] Strategic Focus - The company is actively promoting overall solutions for cutting tools and expanding overseas markets[6] - The company emphasizes the importance of monitoring investment risks due to the preliminary nature of the financial data[7]

Investment Rating - The report assigns a "Buy" investment rating for the company, marking its first coverage [9]. Core Insights - The company is positioned to benefit from the recovery of the knife industry, which is expected to see demand growth due to government policies aimed at stimulating consumption and optimizing local debt [4]. - The overseas market expansion has emerged as a new growth point, with overseas revenue reaching 166 million yuan in the first three quarters of 2024, a year-on-year increase of 44.2% [4]. - The company is focusing on high-end CNC tools and has seen a revenue increase of 3.18% in this segment, with a gross margin of 34.2% [5]. Summary by Sections Market Performance - The knife industry is experiencing a bottoming out and recovery phase, with policies supporting economic revival and market demand growth [4]. Financial Performance - In Q1-Q3 2024, the company's gross margin was 25.83%, down 6.71 percentage points year-on-year, and the net margin was 10.00%, down 9.83 percentage points [5]. - The company has invested significantly in R&D, with the R&D expense ratio rising to 6.32%, reflecting a commitment to product development [5]. Product Strategy - The company is enhancing its product structure by focusing on high-end CNC tools and expanding its product offerings to include a comprehensive range of solutions for various industries [6][8]. - The establishment of service and warehousing centers in Europe aims to increase market share and provide localized technical services [4]. Earnings Forecast - Revenue projections for 2024-2026 are 1.188 billion, 1.435 billion, and 1.729 billion yuan, respectively, with corresponding EPS of 0.83, 1.20, and 1.61 yuan [9][11].