关于陕西源杰半导体科技股份有限公司 非经营性资金占用及其他关联资金往来情况 汇总表的专项审计报告 目 录 1、 专项审计报告 2、 附表 委托单位：陕西源杰半导体科技股份有限公司 审计单位：立信会计师事务所（特殊普通合伙） 联系电话：021-23280000 陕西源杰半导体科技股份有限公司 非经营性资金占用及其他关联资金 往来情况的专项报告 2024 年度 您可使用手机"扫一扫"或进入"让哪会计师行业统一监管平台（http://acc.mof.gov.cn）"进行查验 关于陕西源杰半导体科技股份有限公司 非经营性资金占用及其他关联资金往来情况 的专项报告 信会师报字[2025]第 ZA11957 号 陕西源杰半导体科技股份有限公司全体股东: 我们审计了陕西源杰半导体科技股份有限公司(以下简称"源杰 科技")2024年度的财务报表,包括2024年12月31日的合并及母公 司资产负债表、2024 年度合并及母公司利润表、合并及母公司现金 流量表、合并及母公司所有者权益变动表和相关财务报表附注,并于 2025 年 4 月 24 日出具了报告号为信会师报字[2025]第 ZA11955 号的 无保留意见审计报告。 源 ...

国泰海通证券股份有限公司 关于陕西源杰半导体科技股份有限公司 2024 年度持续督导跟踪报告 | 保荐机构名称：国泰海通证券股份有限公司 | 被保荐公司简称：源杰科技 | | --- | --- | | 保荐代表人姓名：李冬、吴同欣 | 被保荐公司代码：688498 | 重大事项提示 报告期内，公司营业收入同比上升 74.63%，但归属于上市公司股东的净利 润为-613.39 万元，同比下降 131.49%。主要系报告期内公司营业收入虽有明显 增长，但业务结构仍以电信市场为主，具体产品为 2.5G、10G 等中低速率产品。 在传统的电信市场中，随着市场竞争不断加剧，产品价格下降，毛利率有所下行。 此外，为了拓展新的发展领域，进一步优化产品结构，公司持续加大了 CW 硅 光光源、EML 等领域的投入，研发费用同比有明显的增长。加之存货资产减值 损失、政府补助和期间费用等因素影响，公司盈利水平同比呈现下降趋势。 报告期内，随着下游市场需求逐步恢复，公司营业收入有了明显增长。特别 是在 AI 算力需求爆发的背景下，数据中心市场的光芯片产品需求大幅增加。在 数据中心市场，公司已于 2024 年下半年成功拓展了 CW ...

陕西源杰半导体科技股份有限公司 内部控制审计报告 2024 年度 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（http://acc.mof.oov.cn 内部控制审计报告 信会师报字[2025]第 ZA11956 号 陕西源杰半导体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,我们审计了陕西源杰半导体科技股份有限公司(以下简称"贵 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 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,或对控制政策 和程序遵循的程度降低,根据内部控制审计结果推测未来内部控制的 有效性具有一定风险。 内部控制审计报告 第1页 〔信会计师事务所(特殊普通合伙) HINA SHU LUN PAN CERTIFIED PUBLIC ACCOUNTANTS 立信会计师事务所(特殊普通 ...

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（http://acc.mof.org http://www.file.com/www.com/ 仅百编的: 立信会计师事务所(特殊普通合伙) O CHINA SHU LUN PAN CERTIFIED PUBLIC ACCOUNTANTS LLP 关于陕西源杰科技股份有限公司2024年度 营业收入扣除情况表的鉴证报告 信会师报字[2025]第ZA11959号 陕西源杰科技股份有限公司全体股东: 我们审计了陕西源杰科技股份有限公司(以下简称"源杰科技公 司")2024 年度的财务报表,包括 2024年 12 月 31 日的合并及母公司 资产负债表、2024 年度合并及母公司利润表、合并及母公司现金流 量表、合并及母公司所有者权益变动表和相关财务报表附注,并于 2025 年 4 月 24 日出具了报告号为信会师报字[2025]第 ZA11955 号的 无保留意见审计报告。 在对上述财务报表执行审计的基础上,我们接受委托,对后附的 源杰科技公司2024年度营业收入扣除情况表（以下简称"营业收入扣 除情况表")执行了合理保证的鉴证业务。 陕西源杰半导体科技股份 ...

陕西源杰半导体科技股份有限公司 审计报告及财务报表 二〇二四年度 .您可使用手机"扫一扫"或进入"让购用于证明该审计报告是否由其有执业许可的会计师事 。 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（http://acc.mof.gov.cn） 陕西源杰半导体科技股份有限公司 审计报告及财务报表 (2024 年 01 月 01 日至 2024 年 12 月 31 日止) | 目录 | 页次 | | --- | --- | | 审计报告 | l-5 | | 财务报表 | | | 合并资产负债表和母公司资产负债表 | 1-4 | | 合并利润表和母公司利润表 | 5-6 | | 合并现金流量表和母公司现金流量表 | 7-8 | | 合并所有者权益变动表和母公司所有者权益变动表 | 9-12 | | 财务报表附注 | 1-104 | 立信会计师事务所(特殊普通合伙) O CHINA SHU LUN PAN CERTIFIED PUBLIC ACCOUNTANTS LLP 审计报告 信会师报字[2025]第 ZA11955 号 陕西源杰半导体科技股份有限公司全体股东: 一、审计意见 我们审计了陕西源杰半导 ...

国泰海通证券股份有限公司 关于陕西源杰半导体科技股份有限公司 2025 年度日常性关联交易预计的核查意见 国泰海通证券股份有限公司（以下简称"国泰海通"或"保荐机构"）作为 陕西源杰半导体科技股份有限公司（以下简称"源杰科技"或"公司"）的持续 督导机构，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》《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》等相关法律、法规和规范性文件的规定，对源杰科技 2025 年度日常性关联 交易预计的事项进行了专项核查，核查情况与意见如下： 一、日常关联交易基本情况 （一）日常关联交易履行的审议程序 公司于 2025 年 4 月 14 日召开第二届董事会独立董事专门委员会 2025 年第 一次会议，审议通过了《关于 2025 年度日常性关联交易预计的议案》，独立董事 一致同意本次关联交易预计的事项，并将该事项提交董事会审议。 公司于 2025 年 4 月 24 日召开第二届董事会第十五次会议和第二届监事会 第十次会议，审议通过了《关于 2025 年度日常性关联交易预计的议案》。关联董 事回避表决，非关联董事和监事一致审议通过本次关联 ...

陕西源杰半导体科技股份有限公司 募集资金存放与实际使用情况专项报告 的鉴证报告 2024 年度 您可使用手机"扫一扫"或进入"让册会计师行业统一监管平台（http://acc.mof.eov.cn） 关于陕西源杰半导体科技股份有限公司2024年度 募集资金存放与实际使用情况专项报告的鉴证报告 信会师报字[2025]第ZA11958号 陕西源杰半导体科技股份有限公司全体股东: 我们接受委托,对后附的陕西源杰半导体科技股份有限公司 (以下简称"源杰科技")2024年度募集资金存放与实际使用情况专 项报告(以下简称"募集资金专项报告")执行了合理保证的鉴证业 务。 一、董事会的责任 源杰科技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、 ...

Financial Performance - The company's operating revenue for Q1 2025 was ¥84,401,229.37, representing a year-on-year increase of 40.52% compared to ¥60,063,175.77 in the same period last year[3] - Net profit attributable to shareholders was ¥14,320,164.13, up 35.93% from ¥10,534,967.18 in the previous year[3] - The net profit after deducting non-recurring gains and losses was ¥13,970,919.69, reflecting a 45.99% increase from ¥9,570,094.24 year-on-year[3] - Basic earnings per share increased to ¥0.17, up 41.67% from ¥0.12 in the same period last year[3] - Total operating revenue for Q1 2025 reached ¥84,401,229.37, a 40.4% increase from ¥60,063,175.77 in Q1 2024[16] - Net profit for Q1 2025 was ¥14,320,164.13, representing a 35.5% increase compared to ¥10,534,967.18 in Q1 2024[17] - Basic and diluted earnings per share for Q1 2025 were both ¥0.17, compared to ¥0.12 in Q1 2024[18] - The total comprehensive income for Q1 2025 was ¥10,721,611.78, slightly up from ¥10,509,791.74 in Q1 2024[18] Research and Development - The total R&D investment amounted to ¥11,605,220.44, which is 29.66% higher than ¥8,950,721.46 in the same period last year[4] - The proportion of R&D investment to operating revenue decreased to 13.75%, down 1.15 percentage points from 14.90% in the previous year[4] - The company attributed the revenue growth primarily to the gradual increase in the CW silicon photonic products in the data center market[7] Cash Flow and Liquidity - The cash flow from operating activities showed a net outflow of ¥5,461,966.72, a significant decrease of 124.38% compared to a net inflow of ¥22,407,486.05 in the previous year[3] - Cash flow from investing activities resulted in a net outflow of ¥51,380,024.47 in Q1 2025, compared to a net outflow of ¥246,978,761.38 in Q1 2024[19] - Cash flow from financing activities generated a net inflow of ¥22,615,464.97 in Q1 2025, while there was a net outflow of ¥15,420,386.10 in Q1 2024[19] Assets and Liabilities - The total assets at the end of the reporting period were ¥2,197,412,948.58, a 2.32% increase from ¥2,147,544,868.83 at the end of the previous year[4] - The company's cash and cash equivalents decreased to CNY 1,083,057,795.74 from CNY 1,121,235,647.42, representing a decline of about 3.4%[12] - Accounts receivable increased to CNY 130,542,755.54 from CNY 121,027,740.94, showing a growth of approximately 7.5%[12] - Inventory rose to CNY 126,722,607.17 from CNY 122,714,317.78, indicating an increase of about 3.3%[13] - Total current liabilities increased to CNY 82,586,482.80 from CNY 53,948,824.10, marking a significant rise of approximately 53.2%[14] - The company's total liabilities reached CNY 102,646,846.11, up from CNY 74,778,415.21, reflecting an increase of about 37.3%[14] - The capital reserve increased to CNY 1,889,283,081.26 from CNY 1,869,997,735.68, showing a growth of approximately 1%[14] - The company's non-current assets totaled CNY 785,163,069.33, up from CNY 736,326,245.94, indicating an increase of about 6.6%[13] - The company reported a total equity of CNY 1,094,766,102.47, reflecting a slight increase from the previous period[14] - The company's total liabilities and equity amounted to ¥2,197,412,948.58, up from ¥2,147,544,868.83[15] Accounting and Reporting Changes - The company will implement new accounting standards starting from 2025, which will involve adjustments to the financial statements at the beginning of the year[20]

Financial Performance - The company has not yet achieved profitability since its listing[3]. - The company's operating revenue for 2024 reached ¥252,172,673.21, representing a year-on-year increase of 74.63%[21]. - The net profit attributable to shareholders decreased by 131.49% to -¥6,133,875.94 in 2024[21]. - The cash flow from operating activities showed a significant recovery, amounting to ¥18,960,995.49, compared to -¥17,399,733.48 in 2023[21]. - The company's total assets as of the end of 2024 were ¥2,147,544,868.83, a decrease of 3.99% from the previous year[21]. - The net assets attributable to shareholders decreased by 2.08% to ¥2,072,766,453.62 at the end of 2024[21]. - The basic earnings per share for 2024 was -¥0.07, a decline of 125.93% compared to ¥0.27 in 2023[23]. - The gross margin decreased from 41.74% in 2023 to 33.53% in 2024, a decline of approximately 8.21 percentage points[108]. - The gross margin for telecom market products dropped from 38.87% to 24.62%, a decrease of about 15.58 percentage points[108]. - Operating costs increased by 104.82% year-on-year, reaching 168.15 million RMB[109]. - The company reported a net profit attributable to shareholders of -6.13 million RMB, a year-on-year decline of 131.49%[108]. Research and Development - The R&D expenditure accounted for 21.62% of the operating revenue, an increase of 0.19 percentage points from the previous year[23]. - R&D expenditure for 2024 reached CNY 54.52 million, a 76.17% increase year-over-year, focusing on high-speed optical chips and related technologies[39]. - The company has established a multi-level R&D system and is continuously improving its R&D incentive mechanisms to enhance innovation capabilities[94]. - The company is focusing on expanding new development areas, particularly in CW silicon light sources and EML, leading to a notable increase in R&D investment[86]. - The company has a strong R&D foundation with advanced technologies such as high-power laser chip technology and high-speed modulation laser chip technology, ensuring product reliability and performance[66]. - The company has accumulated 48 intellectual property rights, including 17 invention patents and 15 utility model patents, as of December 31, 2024[81]. Corporate Governance - The company has not implemented any special arrangements for corporate governance[8]. - The board of directors has approved the profit distribution plan, pending approval from the 2024 annual general meeting[5]. - The company emphasizes investor relations, enhancing communication and interaction with investors to build trust and confidence in the market[154]. - The company has held 4 shareholder meetings and 12 board meetings during the reporting period, ensuring compliance with legal requirements[152][153]. - The company has a commitment to corporate governance, as evidenced by the regular updates and changes in its board structure to align with best practices[163]. Market and Competitive Landscape - The company is focusing on expanding its market presence in the telecommunications and data center sectors, driven by the growing demand for optical components[54]. - The demand for optical chips is expected to increase significantly due to the rapid development of AI and the need for high-speed data transmission in data centers[56]. - The optical communication chip market is expected to grow at a CAGR of 17% from approximately $3.5 billion in 2024 to over $11 billion by 2030[57]. - The company is actively pursuing an international strategy to mitigate risks from geopolitical tensions and trade disputes[107]. - The company is facing risks related to market competition, particularly in the data center sector, which may affect its market share and future performance[97]. Investment and Financial Strategy - The company plans to distribute a cash dividend of 1 RMB per 10 shares, totaling approximately 8.55 million RMB (including tax) based on 85,495,577 shares eligible for distribution[5]. - The cash dividend distribution is contingent upon achieving positive distributable profits and sufficient cash flow[190]. - The company has a cash dividend policy aiming for a minimum of 30% of the average distributable profit over the last three years[190]. - The company has reported an investment amount of 90,000,000.00 RMB during the reporting period, a significant increase of 200% compared to 30,000,000.00 RMB in the same period last year[137]. - The company plans to increase capital for its wholly-owned subsidiary and invest in building an overseas production base[175]. Operational Efficiency - The company is enhancing its manufacturing efficiency through automation and smart manufacturing systems, aiming to improve yield and reduce production costs[43]. - The company will optimize its production system, focusing on capacity expansion and automation improvements to enhance production efficiency[150]. - The company has a strong production management experience and advanced manufacturing capabilities, ensuring product quality and efficiency through automated production systems[95]. Talent and Human Resources - The average salary of R&D personnel increased to ¥16.84 million, up from ¥12.21 million in the previous year, reflecting the company's investment in talent[92]. - The company has implemented a performance-based compensation policy, linking salaries to company performance and individual contributions[187]. - The company has established a comprehensive training system to continuously develop talent, including a mentorship program for new employees[188]. - The company plans to strengthen its talent pipeline in 2025, providing learning opportunities for high-potential employees[188]. Risk Management - The company has detailed various operational risks and corresponding mitigation measures in the report[3]. - The company faces risks related to product quality control due to complex production processes and increasing customer demands[102]. - The company is exposed to inventory impairment risks as competition intensifies and prices for low-speed products decline[104]. - The company has a high customer concentration risk, which could lead to reduced orders if key customers face market share declines[103]. Strategic Initiatives - The company is actively pursuing mergers and acquisitions to enhance its competitive position in the market[161]. - Future guidance indicates a focus on increasing operational efficiency and leveraging technology advancements to improve profitability[161]. - The company is exploring international markets as part of its growth strategy, aiming to diversify its revenue sources[161].

一、独立董事的基本情况 （一）个人工作履历、专业背景以及兼职情况 张海先生，1967 年出生，中国国籍，无永久境外居留权，毕业于美国南加 州大学机械工程，博士研究生学历。2003 年 8 月至今，历任清华大学能源与动 力工程系讲师、副教授、教授、热能所所长。2024 年 1 月 24 日至今，担任公司 独立董事。 （二）独立性说明 作为公司的独立董事，本人及直系亲属、主要社会关系等相关人员均不在公 司或其附属企业任职，且未在公司关联企业任职；没有为公司或其附属企业提供 财务、法律、咨询等服务；与公司以及公司主要股东之间不存在妨碍本人进行独 立客观判断的关系，不存在影响独立董事独立性的情况。 二、独立董事年度履职概况 （一）出席董事会、股东会会议情况 陕西源杰半导体科技股份有限公司 2024 年度独立董事述职报告 本人作为陕西源杰半导体科技股份有限公司（以下简称"公司"）的独立董 事，2024 年度，本人严格按照《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》）、《上市公司独立董事管理办法》 等相关法律、法规及《陕西源杰半导体科技股份有限公司章程》（以下简称《公 司 ...