苏州艾隆科技股份有限公司 内部控制审计报告 信会师报字[2025]第 ZF10634 号 苏州艾隆科技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,我们审计了苏州艾隆科技股份有限公司(以下简称"艾隆科 技")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 内部控制审计报告 2024 年度 否由具有执业许可的会计师 您可使用手机"扫一扫"或进入"注册会计师行业综一 立信会计师事务所(特殊普通合伙) O CHINA SHU LUN PAN CERTIFIED PUBLIC ACCOUNTANTS LLP 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 价其有效性是艾隆科技董事会的责任。 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 内部控制具有固有局限性,存在不能防止和发现错报的可能性。 此外,由于情况的变化可能导致内部控制变得不恰当 ...

2023 年及 2024 年限制性股票激励计划 作废部分已授予尚未归属的限制性股票相关事项 之 法律意见书 上海君澜律师事务所 关于 苏州艾隆科技股份有限公司 二〇二五年四月 上海君澜律师事务所 法律意见书 上海君澜律师事务所 关于苏州艾隆科技股份有限公司 2023 年及 2024 年限制性股票激励计划 作废部分已授予尚未归属的限制性股票相关事项之 法律意见书 致：苏州艾隆科技股份有限公司 上海君澜律师事务所（以下简称"本所"）接受苏州艾隆科技股份有限公 司（以下简称"公司"或"艾隆科技"）的委托，根据《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》"）、《科创板上市公司自律监管指南第 4 号—股权激励信息披露》（以下简称"《监管指南》"）、《苏州艾隆科技股 份有限公司 2023 年限制性股票激励计划》（以下简称"《2023 年激励计划》"） 及《苏州艾隆科技股份有限公司 2024 年限制性股票激励计划》（以下简称 "《2024 年激励计划》"）的规定，就艾隆科技上述两期激励计划作废部分已 授予尚未归属的限制性股票（以下简称"本次作废" ...

the state of the subject of 苏州艾隆科技股份有限公司 2024年度 募集资金存放与使用情况专项报告 的鉴证报告 您可使用手机"扫一扫"或进入"注册会计师行业综一张参导互电具有执业许可的会 一、董事会的责任 艾隆科技公司董事会的责任是按照中国证券监督管理委员会《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 (2022年修订)》(证监会公告〔2022〕15号)、《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》以及《上海证券 交易所上市公司自律监管指南第1号 -- 公告格式》的相关规定编制 募集资金专项报告。这种责任包括设计、执行和维护与募集资金专项 报告编制相关的内部控制,确保募集资金专项报告真实、准确、完整, 不存在虚假记载、误导性陈述或重大遗漏。 二、注册会计师的责任 我们的责任是在执行鉴证工作的基础上对募集资金专项报告发 表鉴证结论。 三、工作概述 关于苏州艾隆科技股份有限公司2024年度募集资金存放与 使用情况专项报告的鉴证报告 信会师报字[2025]第ZF10635号 苏州艾隆科技股份有限公司全体股东: 我们接受委托,对后附的苏州艾 ...

法律意见书 上海君澜律师事务所 关于 苏州艾隆科技股份有限公司 2023 年及 2024 年限制性股票激励计划 作废部分已授予尚未归属的限制性股票相关事项 之 二〇二五年四月 上海君澜律师事务所 法律意见书 上海君澜律师事务所 关于苏州艾隆科技股份有限公司 2023 年及 2024 年限制性股票激励计划 作废部分已授予尚未归属的限制性股票相关事项之 法律意见书 致：苏州艾隆科技股份有限公司 上海君澜律师事务所（以下简称"本所"）接受苏州艾隆科技股份有限公 司（以下简称"公司"或"艾隆科技"）的委托，根据《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》"）、《科创板上市公司自律监管指南第 4 号—股权激励信息披露》（以下简称"《监管指南》"）、《苏州艾隆科技股 份有限公司 2023 年限制性股票激励计划》（以下简称"《2023 年激励计划》"） 及《苏州艾隆科技股份有限公司 2024 年限制性股票激励计划》（以下简称 "《2024 年激励计划》"）的规定，就艾隆科技上述两期激励计划作废部分已 授予尚未归属的限制性股票（以下简称"本次作废" ...

Financial Performance - The company's operating revenue for Q1 2025 was CNY 56,067,979.40, representing a year-on-year increase of 0.44% compared to CNY 55,820,624.20 in the same period last year[4] - The net profit attributable to shareholders was a loss of CNY 14,166,228.78, slightly worse than the loss of CNY 13,968,038.10 in the previous year[4] - The net cash flow from operating activities was negative at CNY -19,116,427.13, a significant decline from CNY -4,600,739.52 in the same period last year[4] - Total operating revenue for Q1 2025 was CNY 56,067,979.40, a slight increase from CNY 55,820,624.20 in Q1 2024, representing a growth of 0.44%[18] - Net loss for Q1 2025 was CNY 14,914,658.26, compared to a net loss of CNY 15,356,778.46 in Q1 2024, indicating an improvement of 2.88%[19] - The company reported a basic and diluted earnings per share of CNY -0.18 for Q1 2025, unchanged from Q1 2024[20] Cash Flow and Liquidity - Cash received from sales of goods and services was CNY 78,633,598.54 in Q1 2025, down from CNY 101,818,176.48 in Q1 2024, a decline of 22.73%[22] - The net cash flow from operating activities was -$19.12 million, a decrease from -$4.60 million in the previous period, indicating a decline in operational efficiency[23] - Total cash and cash equivalents at the end of the period were $106.21 million, down from $65.89 million, indicating a decrease in liquidity[24] - Cash outflow from operating activities amounted to $108.92 million, down from $124.49 million, suggesting cost control measures are being implemented[23] - The total cash flow decreased by $34.11 million, compared to a decrease of $59.55 million in the previous period, indicating a potential stabilization in cash management[24] Assets and Liabilities - Total assets at the end of the reporting period were CNY 1,358,358,496.91, a decrease of 1.59% from CNY 1,380,253,616.86 at the end of the previous year[5] - Total liabilities were CNY 610,150,412.85, a minor decrease from CNY 611,445,395.01[16] - The company's total equity decreased to CNY 748,208,084.06 from CNY 768,808,221.85, reflecting a decline of approximately 2.66%[16] - As of March 31, 2025, the company's total current assets amounted to RMB 742,655,642.24, a slight decrease from RMB 755,726,768.80 on December 31, 2024[14] Research and Development - Research and development expenses totaled CNY 10,101,815.70, down 23.45% from CNY 13,196,498.65, with R&D expenses accounting for 18.02% of operating revenue, a decrease of 5.62 percentage points[5] - Research and development expenses for Q1 2025 were CNY 10,101,815.70, down from CNY 13,196,498.65 in Q1 2024, a decrease of 23.4%[19] Share Buyback - The company completed a share buyback of 915,323 shares, accounting for 1.1857% of the total share capital, with a total expenditure of RMB 11,945,902.57[12] - The maximum buyback price was RMB 14.85 per share, while the minimum was RMB 11.71 per share[12] - The company plans to use the repurchased shares for employee stock ownership plans or equity incentives[11] - The total amount allocated for the share buyback program ranges from RMB 6 million to RMB 12 million[11] - The company reported a total of 2,505,746 shares in the repurchase account, representing 3.25% of the total share capital[11] Investment Activities - The company reported an investment loss of CNY -2,521,702.08 in Q1 2025, compared to a gain of CNY 294,873.78 in Q1 2024[19] - Cash inflow from investment activities totaled $40.77 million, up from $31.83 million, reflecting an increase in investment recovery[23] - Cash outflow for investment activities was $54.14 million, up from $38.85 million, reflecting increased capital expenditures[23] - The cash inflow from recovering investments was $40.71 million, an increase from $31.83 million, highlighting successful investment strategies[23]

Financial Performance - The company reported a net loss of RMB 21.70 million for the fiscal year 2024, failing to meet profit distribution conditions[6]. - The company's operating revenue for 2024 was CNY 477,351,671, a decrease of 10.52% compared to 2023[21]. - The net profit attributable to shareholders for 2024 was CNY 29,521,963, representing a significant decline of 173.52% year-over-year[21]. - The basic earnings per share for 2024 was -0.29 CNY, down 174.36% from 2023[22]. - The company reported a net loss of CNY 13,968,038.10 in the first quarter of 2024[25]. - The net profit attributable to shareholders after deducting non-recurring gains and losses for 2024 was CNY -13,996,126.55[25]. - The weighted average return on equity for 2024 was -2.79%, a decrease of 6.47 percentage points from 2023[22]. - The company achieved total operating revenue of 325.29 million yuan, a year-on-year decrease of 10.52%[33]. - The net profit attributable to the parent company was -21.70 million yuan, a year-on-year decrease of 173.52%[33]. - The net profit attributable to the parent company after deducting non-recurring gains and losses was -38.09 million yuan, a year-on-year decrease of 311.94%[33]. Research and Development - R&D expenses and sales costs remain high, with no corresponding reduction, contributing to the pressure on net profit[3]. - The company has increased R&D investment to enhance customization and intelligence capabilities to cope with market competition[3]. - Research and development expenses accounted for 17.79% of operating revenue in 2024, an increase of 2.61 percentage points compared to 2023[22]. - The total R&D investment for the year reached approximately ¥57.87 million, representing a 4.82% increase from the previous year, with R&D expenses accounting for 17.79% of total revenue[106][107]. - The number of R&D personnel increased to 166, representing 23.71% of the total workforce, up from 20.88%[117]. - R&D personnel compensation totaled RMB 2,701.96 million, compared to RMB 2,328.59 million in the previous period[117]. - The company has developed nine core technologies, including high-precision automation control and flexible automated storage, which are essential for addressing the unique challenges of the domestic healthcare market[99]. - The company has obtained 183 software copyrights and 554 patents, including 216 invention patents, showcasing its strong R&D capabilities in medical material management technology[94]. Market Position and Strategy - Despite the challenges, the company maintains that its core business and financial indicators have not experienced significant adverse changes, and its ability to continue operations is not at major risk[3]. - The company is positioned in the smart medical and new medical infrastructure sectors, which still present opportunities for growth driven by relevant policies[3]. - The company plans to continue expanding its market presence and invest in new product development to drive future growth[21]. - The company is actively expanding its market presence and has developed a customized drug traceability management system in response to policy changes[35]. - The company is focusing on optimizing its supply chain structure to enhance cost control and improve product quality[37]. - The company is committed to maintaining strong internal controls and enhancing investor relations through various communication channels[38]. - The company is focused on continuous innovation and product iteration to meet customer demands and enhance its core competitiveness in the smart medical supply management sector[39]. - The company aims to leverage technological innovation to provide customized solutions in the smart medical materials management sector[34]. Risks and Challenges - The main reasons for the loss include weak market demand and intensified competition, leading to a decline in profit margins due to price wars[3]. - The company faces challenges due to intensified market competition and delayed procurement from clients, impacting its operational results[34]. - The company emphasizes the importance of risk management and has outlined various risks and countermeasures in its report[4]. - The company’s ability to penetrate existing customer demands may weaken if it fails to adapt to new market needs and provide competitive products[121]. - The company faces risks related to the loss of core technical and business personnel, which could impact its production and operations if not addressed[121]. - The company’s accounts receivable management is at risk due to long customer settlement processes, which could impact cash flow and operational efficiency[125]. - The company’s product quality is critical, as any issues could lead to legal liabilities and damage its reputation, affecting overall performance[123]. Product Development and Innovation - The company has diversified its product offerings, including over 30 specific products categorized into smart pharmacy, smart inpatient pharmacy, and smart storage solutions[40][41]. - The automated pharmacy system can achieve over 50% of boxed drug dispensing without human intervention, enhancing efficiency and reducing potential cross-infection risks[42]. - The company has developed an integrated solution for inpatient pharmacies that combines "information technology + automation," achieving "automatic inventory + automatic adjustment + automatic dispensing" through big data analysis and equipment coordination[49]. - The automated medication dispensing system allows for the tracking and management of drugs from the hospital pharmacy to the patient, enhancing efficiency and safety while reducing medication errors and potential cross-infection risks[51]. - The company’s products include a fully automated drug packaging machine that can package multiple tablets or capsules into a single bag, improving the efficiency of medication distribution[54]. - The intelligent management software for narcotic and psychotropic drugs supports comprehensive management of procurement, storage, and usage, ensuring compliance with strict regulations and enhancing public health safety[55]. - The company is actively developing new businesses such as digital operating rooms and hospital logistics robots to expand its market presence and drive sustainable growth[39]. - The company is exploring strategic partnerships to enhance its market presence and leverage technological advancements[186]. Corporate Governance - The company adheres to high standards of corporate governance, continuously improving internal controls to ensure legal and compliant operations[194]. - The company held three shareholder meetings during the reporting period, ensuring compliance with legal requirements to protect shareholder rights[195]. - The board of directors consists of eight members, including three independent directors, and held seven meetings during the reporting period[195]. - The supervisory board, comprising three members, conducted seven meetings to ensure effective oversight of the company's operations and financial status[196]. - The company approved the 2023 annual financial settlement report[198]. - The company approved the 2024 annual financial budget report[198]. - The company approved the 2023 annual profit distribution plan[198]. - The company approved the 2024 annual director remuneration plan[198]. - The company approved the appointment of the auditing firm for the 2024 fiscal year[198]. - The company plans to revise its articles of association and change its registered address and business scope[198]. Investment and Financial Management - The company has received high-tech enterprise certificates, allowing a 15% corporate income tax rate for subsidiaries for three years starting in 2024[128][129]. - The company is eligible for VAT refunds exceeding 3% for self-developed software products in 2024[129]. - The company faces risks related to potential adverse adjustments in government subsidy policies, which could negatively impact operating performance[130]. - The company’s investment strategy remains aligned with its long-term growth objectives, emphasizing prudent financial management and strategic partnerships[176]. - The company has invested CNY 70,000,000.00 in a private equity fund, with a cumulative profit impact of CNY -3,307,056.77 during the reporting period[176]. - The company’s goodwill decreased by 100% to ¥0 from ¥2,010,492.21, indicating a complete impairment of goodwill assets[161]. - The company’s fixed assets increased significantly by 335.69% to ¥88,697,547.38, primarily due to the capitalization of the R&D building[162]. - The company reported a significant decrease in receivables, with an amount of CNY 16,957,609.40 written off during the period[170].

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》等相关规范 性文件的要求，苏州艾隆科技股份有限公司(以下简称"公司")董事会，就公司在 任独立董事江其玟、吴继承、朱磊磊的独立性情况进行评估并出具如下专项意见： 经核查独立董事江其玟、吴继承、朱磊磊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。因此，公司董事会认为，公司独立董事符合《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。 苏州艾隆科技股份有限公司董事会 苏州艾隆科技股份有限公司 董事会对在任独立董事独立性自查情况的专项意见 2025 年 4 月 25 日 ...

2024 年度独立董事述职报告 苏州艾隆科技股份有限公司 本人朱磊磊作为苏州艾隆科技股份有限公司（以下简称"公司"）的独立董事， 严格按照《公司法》《上海证券交易所科创板股票上市规则》《上市公司独立董 事管理办法》等法律法规及《公司章程》《独立董事工作制度》等规定，在 2024 年度工作中，诚实、勤勉、尽责、独立地履行职责，积极出席相关会议，认真审 议董事会各项议案，切实维护公司和全体股东尤其是中小股东的合法权益，充分 发挥独立董事及各专门委员会的作用。 报告期内，公司于 2024 年 5 月 28 日召开 2023 年年度股东大会，完成董事 会换届选举工作。本人于 2024 年 5 月 28 日担任公司第五届董事会独立董事。现 将 2024 年度本人任期内的独立董事履职情况汇报如下： 一、独立董事的基本情况 1979 年4月出生，中国国籍，无境外永久居留权，毕业于苏州大学，硕士学 历。2003年9月至2013年6月任江苏梁溪律师事务所律师，2013年9月至今任江苏 法略律师事务所主任，2024年5月至今任公司独立董事。 经自查，作为公司独立董事，本人未在公司担任除独立董事以外的任何职务， 本人及本人直系亲属 ...

苏州艾隆科技股份有限公司 2024 年度独立董事述职报告 本人吴继承作为苏州艾隆科技股份有限公司（以下简称"公司"）的独立董事， 严格按照《公司法》《上海证券交易所科创板股票上市规则》《上市公司独立董 事管理办法》等法律法规及《公司章程》《独立董事工作制度》等规定，在 2024 年度工作中，勤勉尽责地行使法律法规所赋予的权利，积极出席相关会议并认真 审议各项议案，并发表专业、独立的意见和建议，切实履行独立董事职责，有效 维护公司和全体股东尤其是中小股东的合法权益。 报告期内，公司于 2024 年 5 月 28 日召开 2023 年年度股东大会，完成公司 董事会换届选举工作。本人自 2024 年 5 月 28 日起担任公司第五届董事会独立董 事。现将 2024 年度本人任期内的独立董事履职情况汇报如下： | 专门委员会名称 | 2024年度任期内召开次数 | 本人出席会议次数 | | --- | --- | --- | | 审计委员会 | 3 | 3 | | 战略委员会 | 1 | —— | | 提名委员会 | 1 | 1 | | 薪酬与考核委员会 | 0 | 0 | 注："——"代表本人非该专门委员会委员。 ...

本人王永作为苏州艾隆科技股份有限公司（以下简称"公司"）的独立董事， 严格按照《公司法》《上海证券交易所科创板股票上市规则》《上市公司独立董 事管理办法》等法律法规及《公司章程》《独立董事工作制度》等规定，在 2024 年度工作中，诚实、勤勉、尽责、独立地履行职责，积极出席相关会议，认真审 议董事会各项议案，切实维护公司和全体股东尤其是中小股东的合法权益，充分 发挥独立董事及各专门委员会的作用。 本人于 2024 年 5 月 20 日任期届满，公司召开 2023 年年度股东大会选举产 生新任独立董事后正式离任，不再担任公司董事会独立董事及各专门委员会中相 关职务。现将 2024 年度本人任期内的独立董事履职情况汇报如下： 苏州艾隆科技股份有限公司 2024 年度独立董事述职报告 一、独立董事的基本情况 王永，中国国籍，无境外永久居留权，1979年7月生，中国矿业大学管理科 学与工程博士。历任中国青年政治学院经济系教师；大唐电信集团财务有限公司 金融市场部总经理。现任上海比路电子股份有限公司董事；2022年10月至今任中 芯国际集成电路制造（深圳）有限公司监事；2019年5月至2024年11月任江苏长 电科技股 ...