Core Viewpoint - The company received an inquiry letter from the Shanghai Stock Exchange regarding its 2024 annual report, prompting a detailed response from its continuous supervision institution, Minsheng Securities, addressing various operational and financial aspects of the company. Group 1: Operational Performance - In 2024, the company's domestic revenue was 904 million yuan, a decrease of 6.51% year-on-year, while overseas revenue reached 209 million yuan, an increase of 49.22% year-on-year [2] - The domestic gross margin was 21.34%, down by 6.51 percentage points, and the overseas gross margin was 30.77%, down by 7.88 percentage points [2] - The company has been innovating its sales model, promoting comprehensive tool solutions, which has contributed to the changes in revenue and gross margin [2][3] Group 2: Revenue and Gross Margin Analysis - The company provided a breakdown of revenue and gross margin by product type for the past three years, indicating that the overseas sales growth was primarily due to accelerated overseas channel development and the establishment of local operational centers [3][4] - The company opened over 10 overseas brand stores from 2022 to 2024, achieving a compound annual growth rate of 65.97% in sales from these stores [3] - The gross margin for domestic sales was lower due to a higher proportion of lower-margin hard alloy products compared to higher-margin CNC tool products in overseas sales [6][7] Group 3: Sales Model and Margin Differences - The company reported that the gross margin for the distribution model was higher than that for the direct sales model, primarily due to the product structure differences, with CNC tools generally having higher margins than hard alloy products [8][9] - The company is actively promoting an overall solution business model, which, while having lower margins currently, is expected to enhance customer satisfaction and loyalty in the long term [10][13] Group 4: Accounts Receivable and Credit Policy - The company's accounts receivable at the end of 2024 amounted to 416 million yuan, an increase of 7.87% year-on-year, with accounts receivable and notes receivable accounting for 57.88% of total revenue [16][20] - The increase in accounts receivable as a percentage of revenue is attributed to slower payment progress from customers affected by macroeconomic conditions [20][21] - The company maintains a cautious approach to bad debt provisions, aligning with industry standards and ensuring sufficient coverage based on historical credit loss experiences [22]

民生证券股份有限公司 请公司：（1）区分境内外销售，按产品类型列示近三年收入及毛利率情况，说 明境外业务收入增长较大、境内外毛利率下滑较大、境外毛利率高于境内的原 因及合理性；（2）结合不同销售模式下的主要销售内容及其毛利率变化、市场 需求、竞争情况等，说明经销毛利率持续下滑并高于直销毛利率的原因及合理 性；（3）说明刀具整体解决方案的具体业务模式、内控管理制度和收入确认政 策，2024 年度相关业务收入、成本、毛利率情况，交付的产品中公司自产和外 购产品的类型、金额及占比，并说明该模式对公司自有品牌业务开展以及对数 控刀具产品整体业务毛利率的影响。 一、公司回复： （一）区分境内外销售，按产品类型列示近三年收入及毛利率情况，说明 境外业务收入增长较大、境内外毛利率下滑较大、境外毛利率高于境内的原因 及合理性。 关于株洲欧科亿数控精密刀具股份有限公司 2024 年度报告的 信息披露监管问询函回复的核查意见 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"）于近 日收到上海证券交易所科创板公司管理部下发的上证科创公函[2025]0220 号《关 于株洲欧科亿数控精密刀具股份有限公司 2024 年 ...

株洲欧科亿数控精密刀具股份有限公司 关于控股子公司投资设立合资公司完成工商登记并取得营 业执照的公告 本公司董事会及全体董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、准确性和完整性依法承担法律责任。 株洲欧科亿数控精密刀具股份有限公司（以下简称"公司"）于 2025 年 6 月 4 日召开第三届董事会第十四次会议和第三届监事会第十一次会议，审议通过了《关 于控股子公司与关联方共同投资设立合资公司暨关联交易的议案》，具体内容详见 公司于 2025 年 6 月 5 日在上海证券交易所网站（www.sse.com.cn）披露的《关于控 股子公司与关联方共同投资设立合资公司暨关联交易的公告》。 近日，该合资公司完成了工商设立登记手续并取得了郯城县行政审批服务局颁 发的《营业执照》，具体登记信息如下： 名称：欧科亿（山东）新能源科技有限公司 证券代码：688308 证券简称：欧科亿 公告编号：2025-028 注册资本：人民币 5,000 万元整 成立日期：2025 年 6 月 13 日 住所：山东省临沂市郯城县李庄镇郯城高科技电子产业园 C8 栋 经营范围：一般项目：新兴能源技术 ...

关于株洲欧科亿数控精密刀具股份 有限公司 2024 年年度报告的信息披露监管 问询函回复的核查意见 致同会计师事务所（特殊普通合伙） Grant Thornton ted let 关于株洲欧科亿数控精密刀具股份有限公司 2024 年年度报告的信息披露监管问询函回复的核查意见 致同专字(2025)第 441A016282 号 上海证券交易所: 致同会计师事务所(特殊普通合伙)(以下简称"我们")接受委托对株洲 欧科亿数控精密刀具股份有限公司(以下简称"公司"或"欧科亿")2024年财务报 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 表附注进行审计,并于 2025年 4 月 24 目出具了致同审字(2025)第 441A016428 号的无保留意见审计报告。 我们于近日收到了欧科亿转来的贵所出具的《关于株洲欧科亿数控精密刀 具股份有限公司 2024年年度报告的信息披露监管间询函》(以下简称"问询函")。 按照该问询函的要求,基于欧科亿对问询函相关问题的说明以及我们对欧科亿 2024 年度财务报表审计 ...

基于商业秘密和商业敏感信息，根据相关法律法规、规范性文件，对本次问 询函回复中相关内容进行豁免披露处理。 证券代码：688308 证券简称：欧科亿 公告编号：2025-027 株洲欧科亿数控精密刀具股份有限公司 关于 2024 年年度报告的信息披露监管问询函 的回复公告 本公司董事会及全体董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、准确性和完整性依法承担法律责任。 株洲欧科亿数控精密刀具股份有限公司（以下简称"公司"或"欧科亿"） 于近日收到上海证券交易所下发的《关于株洲欧科亿数控精密刀具股份有限公司 2024 年年度报告的信息披露监管问询函》（上证科创公函[2025]0220 号）（以 下简称"《问询函》"）。根据《问询函》的要求，公司与民生证券股份有限公 司（以下简称"持续督导机构"）和致同会计师事务所（特殊普通合伙）（以下 简称"会计机构"），对问询函所列问题进行了认真核查并作出如下回复。 说明：本回复报告中若合计数与各分项数值相加之和在尾数上存在差异，均 为四舍五入所致。 问题一、关于经营情况。年报披露：（1）公司 2024 年境内收入 9.04 亿元， 同比减 ...

Company Overview - The company, 欧科亿, was established on January 23, 1996, with a registered capital of 158.78 million RMB and is headquartered in Zhuzhou, Hunan Province [2] - The main business includes the research, production, and sales of CNC cutting tools and hard alloy products [2] - The current chairman is 袁美和, and the company has 1,311 employees [2] Joint Venture Establishment - On June 4, 2025, the company announced the establishment of a joint venture named 欧科亿（山东）新能源科技有限公司 with a registered capital of 50 million RMB [2] - The joint venture has completed the registration process and is located in Tancheng County, Linyi City, Shandong Province, focusing on emerging energy technology research and photovoltaic equipment manufacturing and sales [2] Financial Performance - The company's revenue for 2022, 2023, and 2024 was 1.055 billion RMB, 1.026 billion RMB, and 1.127 billion RMB, reflecting year-on-year growth rates of 6.56%, -2.73%, and 9.81% respectively [3] - The net profit attributable to the parent company for the same years was 242 million RMB, 166 million RMB, and 57.3 million RMB, with year-on-year changes of 8.94%, -31.43%, and -65.48% respectively [3] - The asset-liability ratios for the years were 22.22%, 33.94%, and 35.59% [3] Risk Assessment - The company has a total of 37 risk entries in the Tianyancha database, with 1 historical risk and 144 warning alerts [3]

Core Viewpoint - The company, Zhuzhou Okoyi CNC Precision Tool Co., Ltd., has received an inquiry letter regarding its 2024 annual report, highlighting significant changes in revenue, gross margins, and operational strategies, particularly in domestic and overseas markets [1][2]. Group 1: Revenue and Gross Margin Analysis - In 2024, the company's domestic revenue was 904 million yuan, a decrease of 6.51% year-on-year, while overseas revenue reached 209 million yuan, an increase of 49.22% [2][3]. - The gross margin for domestic sales was 21.34%, down 6.51 percentage points year-on-year, while the overseas gross margin was 30.77%, down 7.88 percentage points [2][3]. - The company has seen a consistent increase in overseas business revenue over the past three years, with figures of 106.76 million yuan, 140.33 million yuan, and 209.40 million yuan, reflecting growth rates of 18.26%, 31.44%, and 49.23% respectively [3][4]. Group 2: Sales Model and Market Strategy - The company has accelerated its overseas sales channel development, establishing over 10 brand stores and an operational center in Asia from 2022 to 2024, leading to a compound annual growth rate of 65.97% in sales from these stores [4][5]. - The company has expanded its customer base, increasing the number of overseas clients from 130 to 212 over three years, indicating a robust customer acquisition strategy [4][5]. - The product matrix has been diversified to meet various customer needs, including high-end products for challenging materials, enhancing the company's competitive edge [5][6]. Group 3: Gross Margin Decline Factors - The decline in gross margins is attributed to a combination of factors, including a shift in product structure towards high-end CNC tools, which requires time for market adaptation, and a decrease in production volume leading to higher unit costs [7][8]. - The company has invested in new production lines for CNC tools, which initially have lower gross margins due to the ramp-up phase, contributing to the overall decline in gross margin [8][9]. - The gross margin for overseas sales remains higher than domestic sales due to differences in product structure, with CNC tools commanding higher margins compared to lower-margin hard alloy products sold domestically [10][11]. Group 4: Overall Solutions Business Model - The overall solutions business model focuses on providing customized cutting solutions, which includes a full range of products and technical services, aimed at improving customer satisfaction and operational efficiency [14][15]. - In 2024, the overall solutions business generated revenue of 49.59 million yuan with a gross margin of 20.75%, indicating a developing but strategically important segment for the company [16][17]. - The model supports the company's brand development and enhances market competitiveness, although it is still in the early stages of market penetration [19][21]. Group 5: Accounts Receivable and Inventory Management - The company's accounts receivable at the end of 2024 amounted to 416 million yuan, a year-on-year increase of 7.87%, with the ratio of accounts receivable to revenue rising to 57.88% [24][25]. - The inventory balance at the end of 2024 was 631 million yuan, a 27.70% increase year-on-year, with a declining inventory turnover rate indicating potential overstock issues [33][34]. - The increase in inventory is attributed to a combination of proactive stocking strategies and a slowdown in market demand, which has led to higher levels of finished goods and work-in-progress [35][36].

株洲欧科亿数控精密刀具股份有限公司 详式权益变动报告书 上市公司名称：株洲欧科亿数控精密刀具股份有限公司 股票上市地点：上海证券交易所 股票简称：欧科亿 股票代码：688308 信息披露义务人：袁美和 住所：湖南省株洲市芦淞区太子路 26 号 通讯地址：湖南省株洲市天元区马家河街道金龙社区马家河路 588 号 一致行动人：谭文清 住所：湖南省株洲市荷塘区西子花园小区 通讯地址：湖南省株洲市天元区马家河街道金龙社区马家河路 588 号 股份变动性质：股份增加（非交易过户） 签署日期：二〇二五年六月 信息披露义务人声明 一、信息披露义务人依据《中华人民共和国证券法》 （以下简称"《证券法》"）、 《上市公司收购管理办法》（以下简称"《收购办法》"）、《公开发行证券公 司信息披露内容与格式准则第 15 号—权益变动报告书》（以下简称《准则 15 号》）、《公开发行证券的公司信息披露内容与格式准则第 16 号——上市公 司收购报告书》（以下简称《准则 16 号》）及相关的法律、法规编写本报告书。 二、依据《证券法》《收购办法》《准则 15 号》《准则 16 号》的规定，本 报告书已全面披露了信息披露义务人在株洲欧科亿 ...

证券代码：688308 证券简称：欧科亿 公告编号：2025-026 （5）是否取得其他国家或者地区的居留权：无 株洲欧科亿数控精密刀具股份有限公司 关于披露详式权益变动报告书的提示性公告 本公司董事会及全体董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、准确性和完整性依法承担法律责任。 重要内容提示： ? 株洲欧科亿数控精密刀具股份有限公司（以下简称"公司"）实际控制 人袁美和因公司股东徐州精锐创业投资合伙企业（有限合伙）（以下简称"徐州 精锐"）解散清算，获得徐州精锐通过证券非交易过户至其名下的公司股份 ? 本次权益变动前，信息披露义务人持有公司股份 25,284,000 股，占公司 总 股 本 的 15.92% ； 信 息 披 露 义 务 人 及 其 一 致 行 动 人 合 计 持 有 公 司 股 份 人持有公司股份 27,170,076 股，占公司总股本的 17.11%；信息披露义务人及其 一致行动人合计持有公司股份 41,516,436 股，占公司总股本的 26.15%。 ? 本次权益变动属于增持，不触及要约收购，不会导致公司控股股东及实 际控制人发生变化。 一、 ...

国金证券股份有限公司 关于株洲欧科亿数控精密刀具股份有限公司 详式权益变动报告书 之 财务顾问核查意见 财务顾问：国金证券股份有限公司 四川省成都市青羊区东城根上街 95 号 二〇二五年六月 国金证券股份有限公 司 财务顾问核查意见 四、对信息披露义务人及其实际控制人所控制的核心企业及其主营业务情况 五、对信息披露义务人及其实际控制人持有、控制其他上市公司 5%以上的 发行在外的股份和持股 5%以上的银行、信托公司、证券公司、保险公司等 国金证券股份有限公司 财务顾问核查意见 第一节 特别声明 本部分所述词语或简称与本核查意见"释义"所述词语或简称具有相同含义。 根据《中华人民共和国公司法》 《中华人民共和国证券法》 《公开发行证券的公司信息披露内容与格式准则第 16 号——上市公司收购报告 书》等法律法规及规范性文件的有关规定，国金证券股份有限公司按照行业公认 的业务标准、道德规范，本着诚实信用和勤勉尽责的原则，对《详式权益变动报 告书》所披露的内容出具核查意见。 本财务顾问特作如下声明： 授权其他任何机构或个人提供未在本核查意见中列载的信息和对本核查意见做 任何解释或者说明。 定，有充分理由确信信息披露义 ...