核查意见 华泰联合证券有限责任公司 关于广州慧智微电子股份有限公司 2023 年度募集资金存放与实际使用情况的专项核查意见 华泰联合证券有限责任公司（以下简称"华泰联合证券"或"保荐人"）作 为广州慧智微电子股份有限公司（以下简称"慧智微"或"公司"）首次公开发 行股票并在科创板上市持续督导阶段的保荐人，根据《证券发行上市保荐业务管 理办法》《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》等有关规定，对慧智微首次公开发行 A 股股 票募集资金 2023 年度（以下又称"报告期"）存放与使用情况进行了审慎核查， 核查情况如下： 一、募集资金的基本情况 （一）实际募集资金金额和资金到账时间 根据中国证券监督管理委员会《关于同意广州慧智微电子股份有限公司 首次公开发行股票注册的批复》（证监许可[2023]462号），并经上海证券交 易所同意，公司首次公开发行人民币普通股（A股）5,430.05万股，每股发行价 格20.92元，本次募集资金总额为人民币113,596.65万元，扣除各项发行费 ...

广州慧智微电子股份有限公司 关于公司续聘2024年度审计机构的公告 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。 重要内容提示： 拟聘任的会计师事务所名称：天健会计师事务所（特殊普通合伙） 广州慧智微电子股份有限公司（以下简称"公司"）于2024年4月26日召开第一届 董事会第二十一次会议、第一届监事会第十五次会议，审议通过了《关于公司续聘 2024年度审计机构的议案》，公司拟续聘天健会计师事务所（特殊普通合伙）（以下 简称"天健会计师事务所"）为公司2024年度外部审计机构。该议案尚需提交公司 2023年年度股东大会审议。现将相关事项公告如下： 一、拟聘任会计师事务所的基本情况 证券代码：688512 证券简称：慧智微 公告编号：2024-005 （二）项目信息 1、项目基本信息 （一）机构信息 1、基本信息 | 事务所名称 | 天健会计师事务所（特殊普通合伙） | | | | --- | --- | --- | --- | | 成立日期 | 2011年7月18日 | 组织形式 | 特殊普通合伙 | | 注册地址 | ...

广州慧智微电子股份有限公司董事会 2023 年度关于独立董事独立性评估的专项意见 根据中国证监会《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》等相关要求，广州慧智微电子股份有限公司（以下简称"公司"） 董事会，就公司独立董事薛爽、李斌的独立性情况进行评估并出具如下专项 意见： 经核查公司独立董事薛爽、李斌的兼职、任职情况以及其签署的独立性 自查情况报告，上述人员除在公司担任独立董事外，不存在在公司任职以及 在公司主要股东单位任职的情形，与公司以及主要股东之间不存在利害关 系、重大业务往来或其他可能妨碍其独立性的关系。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》中对独立董事独立性的相关要求。 广州慧智微电子股份有限公司董事会 2024 年 4 月 26 日 ...

本公司监事会及全体监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。 广州慧智微电子股份有限公司（以下简称"公司"）第一届监事会第十五次会议 于2024年4月26日以现场结合通讯方式召开，会议应出席监事3名，实际出席监事3名。 本次会议由监事会主席张丹主持。会议的召集、召开和表决程序符合《中华人民共和 国公司法》（以下简称"《公司法》"）和《广州慧智微电子股份有限公司章程》 （以下简称"《公司章程》"）的相关规定。经与会监事认真讨论审议，以记名投票 表决方式，审议通过如下议案： 一、审议通过《关于2023年年度报告及摘要的议案》 证券代码：688512 证券简称：慧智微 公告编号：2024-003 广州慧智微电子股份有限公司 第一届监事会第十五次会议决议公告 监事会认为：公司2023年年度报告及摘要的编制符合相关法律法规、公司章程及 公司内部管理制度的各项规定，其编制程序、内容、格式符合中国证监会和上海证券 交易所的有关规定。报告的内容能够真实、准确、完整地反映上市公司的实际情况， 公允地反映了公司2023年年度的财务状况和经营成果等事项，不存 ...

目 录 一、非经营性资金占用及其他关联资金往来情况的专项 | | | 二、非经营性资金占用及其他关联资金往来情况汇总表…………… 第 3 页 三、资格证书复印件…………………………………………………第 4—7 页 非经营性资金占用及其他关联资金往来情况的 专项审计说明 天健审〔2024〕7-668 号 广州慧智微电子股份有限公司全体股东： 我们接受委托，审计了广州慧智微电子股份有限公司（以下简称慧智微公司） 2023 年度财务报表，包括 2023 年 12 月 31 日的合并及母公司资产负债表，2023 年度的合并及母公司利润表、合并及母公司现金流量表、合并及母公司所有者权 益变动表，以及财务报表附注，并出具了审计报告。在此基础上，我们审计了后 附的慧智微公司管理层编制的 2023 年度《非经营性资金占用及其他关联资金往 来情况汇总表》（以下简称汇总表）。 一、对报告使用者和使用目的的限定 本报告仅供慧智微公司年度报告披露时使用，不得用作任何其他目的。我们 同意将本报告作为慧智微公司年度报告的必备文件，随同其他文件一起报送并对 外披露。 为了更好地理解慧智微公司 2023 年度非经营性资金占用及其他关联资金往 ...

Financial Performance - The company achieved operating revenue of 552.02 million yuan in 2023, with a net loss attributable to shareholders of 408.51 million yuan[4]. - The net profit excluding non-recurring items was a loss of 450.32 million yuan, indicating the company has not yet achieved profitability[4]. - The primary reasons for the losses include a small revenue scale, industry cycle changes, and increased R&D expenses due to ongoing product development[4]. - The company plans not to distribute profits for the 2023 fiscal year due to negative retained earnings, ensuring resources are allocated for future development[9]. - The board of directors has approved a profit distribution plan that includes no cash dividends or stock bonuses for 2023[10]. - The company reported a revenue increase of 15% year-over-year, reaching $1.2 billion for the fiscal year 2023[16]. - The company reported a significant increase in revenue, achieving a total of $X million for the fiscal year, representing a Y% growth compared to the previous year[196]. - The company achieved operating revenue of CNY 552.02 million in 2023, representing a year-on-year growth of 54.77%[44]. - The net loss attributable to shareholders was CNY 408.51 million, an increase of 33.98% compared to the previous year[99]. - The company reported a diluted earnings per share of -CNY 0.95, worsening from -CNY 0.77 in the previous year[31]. - The weighted average return on equity was -21.68%, a decrease of 1.26 percentage points from the previous year[31]. Research and Development - R&D expenses have significantly increased as the company aims to improve its competitive edge and operational efficiency[4]. - The company is investing $50 million in R&D for advanced AI technologies to enhance product offerings[17]. - The company plans to invest $200 million in R&D for next-generation communication technologies over the next two years[20]. - The total R&D expenditure for the year was approximately ¥324.83 million, representing a 24.64% increase compared to the previous year[81]. - Research and development expenses increased by 24.64% to 324.83 million yuan, reflecting the company's commitment to enhancing product competitiveness[135]. - The R&D expenditure accounted for 58.84% of operating revenue, a decrease of 14.22 percentage points compared to the previous year[32]. - The company holds 117 invention patents as of December 31, 2023, reflecting its commitment to innovation[46]. - The company has applied for 37 new intellectual property rights during the reporting period, with 83 rights granted, bringing the cumulative total to 267[79]. - The company is focusing on optimizing product layout and improving R&D efficiency to ensure long-term growth despite external challenges[33]. - The company emphasizes building a high-quality R&D team through internal training and external recruitment[47]. Market Position and Strategy - The company is focusing on product iteration in RF solutions and expanding collaborations with key customers to enhance revenue and profitability[5]. - The company is committed to optimizing product structure and cost control to improve operational performance and achieve profitability[5]. - The company is actively pursuing mergers and acquisitions to enhance its market position and technological capabilities[22]. - The company completed a strategic acquisition of a competitor for $200 million, expected to enhance its market position significantly[17]. - The company is focusing on sustainability initiatives, allocating 15% of its budget towards eco-friendly technologies[17]. - The company is focusing on expanding its market presence through new product development and strategic partnerships in the 5G sector[85]. - The company aims to enhance its market position in the 5G RF front-end sector by improving product quality and service capabilities, targeting top-tier customers to increase market share[173]. - The company has successfully entered the supply chain of leading smartphone brands and ODM manufacturers, enhancing its market influence and brand recognition[175]. Product Development and Innovation - New product launches included a 5G-enabled device, which is expected to capture 30% of the market share in the next year[17]. - The company introduced 5G RedCap technology, which reduces device complexity and costs while meeting specific application needs[18]. - The company launched a high-integration L-PAMiD module for Sub-3GHz frequencies in 2023, integrating multiple components to avoid frequency interference[55]. - The company has launched a new product line for 5G IoT modules, achieving industry-leading performance in RF capabilities[85]. - The company is developing a new generation of high-performance TxM modules, with a focus on high power and integration, currently in the pre-production phase[86]. - The company is actively monitoring market trends to accelerate the launch of RF products tailored for emerging applications[75]. - The company is focusing on the development of RF front-end products suitable for new markets, leveraging existing technological expertise[75]. Financial Health and Cash Flow - The company's cash flow from operating activities showed a net outflow of CNY 217.68 million, which is a 39.69% improvement from the previous year[33]. - The net cash flow from operating activities was negative at -217.68 million yuan, indicating insufficient cash inflow from sales to cover expenses[119]. - The company completed its initial public offering, resulting in a net cash inflow from financing activities of 1.02 billion yuan[135]. - Cash and cash equivalents at the end of the period amounted to ¥897,712,304.02, representing 37.52% of total assets, an increase of 32.75% compared to the previous period[156]. - The company reported a significant increase in accounts payable by 168.38% to ¥41,021,879.55, driven by increased procurement costs and construction expenses for the headquarters building[156]. Risks and Challenges - The company emphasizes the importance of risk awareness regarding forward-looking statements and potential investment risks[11]. - The company faces risks related to talent acquisition and retention in the semiconductor industry, which is critical for maintaining its technological edge[103]. - The company is exposed to risks from potential changes in tax incentive policies that could impact profitability[120]. - The company may face challenges from international trade tensions affecting procurement and sales due to export control policies[125]. - The company faces risks from high customer concentration, which could adversely affect stable profitability if new customer acquisition is unsuccessful[113]. - The company operates under a Fabless model, relying on external manufacturers for production, which poses risks related to capacity shortages and cost increases[111]. Corporate Governance - The governance structure includes a clear division of responsibilities among the shareholders, board of directors, and management, ensuring effective decision-making and transparency[181]. - The board of directors held 9 meetings during the reporting period, ensuring compliance with legal and regulatory requirements[182]. - The supervisory board conducted 7 meetings, effectively overseeing major decisions and protecting shareholder interests[183]. - The company strictly adheres to information disclosure obligations, ensuring transparency and fairness in reporting to all shareholders[186]. - The company has established dedicated personnel for investor relations, enhancing communication and transparency with stakeholders[187].

Financial Performance - The company's operating revenue for Q1 2024 was ¥104,771,108.87, representing a decrease of 12.77% compared to the same period last year[5] - The net profit attributable to shareholders was -¥81,136,545.62, indicating a loss increase of 23.69% year-over-year[9] - The net profit attributable to shareholders after deducting non-recurring gains and losses was -¥93,065,462.97, reflecting a 41.17% increase in loss compared to the same period last year[9] - Net loss for Q1 2024 was ¥81,136,545.62, compared to a net loss of ¥65,597,435.63 in Q1 2023, representing a 23.63% increase in losses[23] - Basic and diluted earnings per share for Q1 2024 were both -¥0.18, compared to -¥0.16 in Q1 2023[23] Cash Flow - The net cash flow from operating activities was -¥82,158,080.50, which is a significant increase in cash outflow of 161.51% compared to the previous year[10] - Cash flow from operating activities for Q1 2024 was negative at ¥82,158,080.50, worsening from a negative cash flow of ¥31,417,059.11 in Q1 2023[25] - The net cash flow from investing activities was -$369,076,056.01, compared to -$201,962,667.88 in the previous year, indicating a significant increase in cash outflow[26] - The net cash flow from financing activities was -$1,627,148.66, reflecting no cash inflow from financing activities during the quarter[26] - The net decrease in cash and cash equivalents for the quarter was -$453,197,962.23, compared to -$234,355,004.47 in the same period last year[26] Assets and Liabilities - Total assets at the end of the reporting period were ¥2,345,723,685.87, a decrease of 1.97% from the end of the previous year[6] - The company's cash and cash equivalents decreased to RMB 444,514,341.79 from RMB 897,712,304.02, representing a significant decline of about 50.5%[17] - Accounts receivable decreased to RMB 16,980,245.39 from RMB 23,502,137.40, indicating a reduction of approximately 27.8%[17] - Current liabilities rose to RMB 123,526,323.86 from RMB 106,981,882.75, marking an increase of approximately 15.4%[18] - The company's total equity decreased to ¥2,111,100,397.87 in Q1 2024 from ¥2,171,731,711.29 in Q1 2023, reflecting a decline of 2.78%[22] Research and Development - Research and development expenses totaled ¥65,903,742.87, accounting for 62.90% of operating revenue, an increase of 4.96 percentage points year-over-year[6] - Research and development expenses for Q1 2024 were ¥65,903,742.87, slightly down from ¥69,596,537.96 in Q1 2023[22] Shareholder Information - The total number of ordinary shareholders at the end of the reporting period was 9,467[12] - The top shareholder, Li Yang, holds 32,621,200 shares, representing 7.17% of the total shares[12] Government Support - The company received government subsidies amounting to ¥5,343,628.17 during the reporting period[7] Other Financial Information - The company recorded other income of ¥5,596,705.11 in Q1 2024, significantly higher than ¥396,222.77 in Q1 2023[22] - The company has not reported any new strategies or product developments during this quarter[15] - There were no changes in the participation of major shareholders in financing or securities lending activities[14] - The company is not applying new accounting standards or interpretations for the first time in 2024[26]

目 录 | 一、审计报告……………………………………………………… 第 1—5 | | | 页 | | --- | --- | --- | --- | | 二、财务报表……………………………………………………… 第 6—13 | | | 页 | | （一）合并资产负债表…………………………………………… | 第 | 6 | 页 | | （二）母公司资产负债表………………………………………… | 第 | 7 | 页 | | （三）合并利润表………………………………………………… | 第 | 8 | 页 | | （四）母公司利润表……………………………………………… | 第 | 9 | 页 | | （五）合并现金流量表……………………………………………第 | | 10 | 页 | | （六）母公司现金流量表…………………………………………第 | | 11 | 页 | | （七）合并所有者权益变动表……………………………………第 | | 12 | 页 | | （八）母公司所有者权益变动表…………………………………第 | | 13 | 页 | | 三、财务报表附注……………………………………………… 第 14—80 ...

关于广州慧智微电子股份有限公司 使用部分暂时闲置募集资金进行现金管理的核查意见 华泰联合证券有限责任公司（以下简称"华泰联合证券"或"保荐人"）作 为广州慧智微电子股份有限公司（以下简称"慧智微"或"公司"）首次公开发 行股票并在科创板上市持续督导阶段的保荐人，根据《证券发行上市保荐业务管 理办法》《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》等有关规定，对慧智微使用部分暂时闲置募集 资金进行现金管理事项进行了审慎尽职调查，具体核查情况如下： 核查意见 华泰联合证券有限责任公司 一、募集资金的基本情况 根据中国证券监督管理委员会《关于同意广州慧智微电子股份有限公司 首次公开发行股票注册的批复》（证监许可[2023]462号），并经上海证券交 易所同意，公司首次公开发行人民币普通股（A股）5,430.05万股，每股发行 价格20.92元，本次募集资金总额为人民币113,596.65万元，扣除各项发行费用 人民币10,763.76万元（不含增值税）后，实际募集资金净额为人民币102,8 ...

目 录 一、募集资金年度存放与使用情况鉴证报告………………………第 1—2 页 二、2023 年度募集资金存放与实际使用情况的专项报告……… 第 3—9 页 三、资格证书复印件………………………………………………第 10—13 页 募集资金年度存放与使用情况鉴证报告 天健审〔2024〕7-667 号 本鉴证报告仅供慧智微公司年度报告披露时使用，不得用作任何其他目的。 我们同意将本鉴证报告作为慧智微公司年度报告的必备文件，随同其他文件一起 报送并对外披露。 二、管理层的责任 慧智微公司管理层的责任是提供真实、合法、完整的相关资料，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）》（证监会公告〔2022〕15 号）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（2023 年 12 月修订）》（上证发〔2023〕194 号） 的规定编制《2023 年度募集资金存放与实际使用情况的专项报告》，并保证其 内容真实、准确、完整，不存在虚假记载、误导性陈述或重大遗漏。 三、注册会计师的责任 我们的责任是在实施鉴证工作的基础上对慧智微公司管理层编制的上述报 ...