关于中邮科技股份有限公司 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：中邮科技股份有限公司 审计单位：天健会计师事务所（特殊普通合伙） 联系电话：0571-89722900 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 目 安 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、附件 ……………………………………………………………………………………… 第 4—7 页 | | --- | | (一)本所营业执照复印件 … | | (二)本所执业证书复印件 … | | (三)注册会计师执业资格证书复印件………………………………………第 6-7 页 | 品 6 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 审计说明 …………………………………………………………………………第 1—2 页 二、管理层的责任 中邮科技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8号 -- 上市公 ...

Financial Performance - The company's operating revenue for Q1 2024 was ¥208,488,428.35, representing a decrease of 34.97% compared to the same period last year[6]. - The net profit attributable to shareholders was -¥19,820,444.88, indicating a significant loss due to reduced operating revenue[6]. - The net cash flow from operating activities was -¥123,717,203.97, reflecting ongoing challenges in cash generation[6]. - Total operating revenue for Q1 2024 was ¥208,488,428.35, a decrease of 34.9% compared to ¥320,581,793.89 in Q1 2023[22]. - The net loss for Q1 2024 was ¥19,820,444.88, compared to a net loss of ¥4,161,242.18 in Q1 2023, indicating a significant increase in losses[23]. - Basic and diluted earnings per share for Q1 2024 were both -¥0.15, compared to -¥0.04 in Q1 2023[24]. Assets and Liabilities - Total assets at the end of the reporting period were ¥2,605,925,856.43, down 7.47% from the previous year[7]. - The total assets as of Q1 2024 amounted to ¥2,605,925,856.43, a decrease from ¥2,816,402,366.77 in the previous year[20]. - Total liabilities for Q1 2024 were ¥899,098,932.19, down from ¥1,090,695,206.48 in Q1 2023, representing a reduction of 17.5%[20]. - The company reported a decrease in accounts payable from ¥722,602,062.35 in Q1 2023 to ¥564,772,458.38 in Q1 2024, a decline of 21.9%[20]. - The company's total liabilities and equity figures were not disclosed in the provided documents, indicating a need for further financial analysis[18]. Cash Flow - As of March 31, 2024, the company's cash and cash equivalents amounted to ¥814,232,137.87, a decrease from ¥952,550,617.92 on December 31, 2023, representing a decline of approximately 14.5%[18]. - The cash inflow from operating activities was $263,882,711.89 in Q1 2024, an increase of 17.0% compared to $225,452,107.69 in Q1 2023[26]. - The net cash flow from operating activities improved to -$123,717,203.97 in Q1 2024, compared to -$215,453,141.36 in Q1 2023, reflecting a reduction in cash outflow[27]. - The ending cash and cash equivalents balance for Q1 2024 was $810,232,137.87, significantly higher than $375,309,327.05 in Q1 2023, representing an increase of 116.5%[27]. Shareholder Information - The total number of ordinary shareholders at the end of the reporting period was 13,576[12]. - The largest shareholder, Zhongyou Capital Management Co., Ltd., held 48.88% of the shares, totaling 66,471,076 shares[12]. - The top 10 shareholders include China Cinda Asset Management Co., Ltd. holding 1.25% of shares, totaling 1,700,000 shares[15]. Research and Development - Research and development expenses totaled ¥19,786,645.75, accounting for 9.49% of operating revenue, an increase of 2.72 percentage points year-on-year[7]. - Research and development expenses for Q1 2024 were ¥19,786,645.75, down from ¥21,717,623.25 in Q1 2023, a decrease of 8.9%[22]. Market and Strategy - The company attributed the revenue decline to seasonal fluctuations and adjustments in downstream customer investments, suggesting that Q1 performance may not be indicative of the full year[9]. - The company has not reported any new strategies or significant changes in market expansion plans during this quarter[17]. - There were no significant updates on new product developments or technological advancements mentioned in the conference call[17]. Other Financial Metrics - The weighted average return on net assets was -1.16%, indicating a decline in profitability[7]. - The company reported non-recurring gains of ¥1,449,203.14, primarily from asset disposals and government subsidies[9]. - The company's deferred tax assets decreased from ¥37,779,090.50 in Q1 2023 to ¥35,102,586.11 in Q1 2024, a decline of 7.1%[20]. - The total non-current assets as of Q1 2024 were ¥700,455,734.24, an increase from ¥690,782,084.42 in Q1 2023, reflecting a growth of 1.0%[20].

中邮科技股份有限公司 鉴证报告 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、中邮科技股份有限公司 2023 年度募集资金存放与使用情况的专项报 告…………………………………………………………………第 3—9 页 三、附件……………………………………………………………第 10—14 页 （一）本所营业执照复印件………………………………………第 10 页 （二）本所执业证书复印件………………………………………第 11 页 （三）本所从事证券服务业务的备案工作已完备证明…………第 12 页 （四）注册会计师执业资格证书复印件…………………… 第 13-14 页 募集资金年度存放与使用情况鉴证报告 天健审〔2024〕6-152 号 中邮科技股份有限公司全体股东： 我们鉴证了后附的中邮科技股份有限公司（以下简称中邮科技公司）管理层 编制的《中邮科技股份有限公司 2023 年度募集资金存放与使用情况的专项报告》。 一、对报告使用者和使用目的的限定 本鉴证报告仅供中邮科技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中邮科技公司年度报告的必备文件，随同其他文 ...

中邮科技股份有限公司 对外担保管理办法 本办法适用于公司及公司的控股子公司。公司为自身债务提供担保不适用本 制度。本制度所称"控股子公司"是指公司持有50%以上的股权（份），或者能 够决定其董事会半数以上成员的当选，或者通过协议或其他安排能够实际控制的 公司。 第三条 公司股东大会和董事会是对外担保的决策机构，公司一切对外担保 行为，须按程序经公司股东大会或董事会批准。未经公司股东大会或董事会的批 准，公司不得对外提供担保。 公司授权财务部门及负责法律事务的相关部门办理公司的担保具体业务。 中邮科技股份有限公司 对外担保管理办法 第一章 总则 第一条 为规范中邮科技股份有限公司（以下简称"公司"）对外担保管理， 规范公司担保行为，控制公司经营风险，根据《中华人民共和国公司法》《中华 人民共和国民法典》《最高人民法院关于适用〈中华人民共和国民法典〉有关担 保制度的解释》《上市公司监管指引第8号——上市公司资金往来、对外担保的 监管要求》《上海证券交易所科创板股票上市规则》等有关法律、法规、规范性 文件及《中邮科技股份有限公司章程》（以下简称"《公司章程》"）的有关规 定，特制定本办法。 第二条 本办法所称对外担 ...

中邮科技股份有限公司董事会审计委员会 作小组的人员构成、审计计划、风险判断、风险及舞弊的测试和评价方法、年度 审计重点、审计调整事项、审计意见及审计结论等与公司治理层和管理层进行了 沟通。 截至 2023 年末，天健拥有合伙人 238 名、注册会计师 2272 名，其中签署过 证券服务业务审计报告的注册会计师 836 人。 （二）聘任会计师事务所履行的程序 公司于 2023 年 5 月 25 日召开的第一届董事会审计委员会 2023 年第二次会 议，2023 年 5 月 26 日召开的第一届董事会第三次会议（年度）、第一届监事会 2023 年第二次会议（年度），审议通过了《关于公司聘请 2023 年度会计师事务 所的议案》，后该议案于 2023 年 6 月 15 日经 2022 年年度股东大会审议通过。 公司独立董事对上述议案发表了事前认可意见及同意的独立意见。 二、2023 年年审会计师事务所履职情况 天健审计小组的组成人员具备实施本次审计工作的专业知识和从业资格，能 够胜任本次审计工作。 在执行审计工作的过程中，天健就事务所和相关审计人员的独立性、审计工 对会计师事务所 2023 年度履行监督职责情况报告 ...

中邮科技股份有限公司 2023 年度独立董事述职报告——陈启军 尊敬的各位股东代表： 本人陈启军作为中邮科技股份有限公司的独立董事，报告期内，本人严格遵 守《公司法》《证券法》《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》等法律法规，同时遵循《公司章程》《独立董事工作制度》等 公司内部规定和要求，忠实而勤勉地履行了独立董事的职责。积极参与应出席的 会议，认真审议各项议案，客观地发表独立观点，并依据相关规定在公司重大事 项上提供独立意见，有效地履行了独立董事的职能。现就 2023 年度履职情况汇 报如下： 一、独立董事基本情况 陈启军：博士研究生，教授、博士生导师。现任同济大学控制科学与工程系 教授兼博士生导师；2021 年 6 月至今，任中邮科技独立董事并担任提名委员会 主任委员、战略委员会委员。 本人任职符合《上市公司独立董事管理办法》第六条规定的独立性要求，不 存在影响独立性的情况。 二、独立董事年度履职概况 （ 一）出席会议情况 1、出席公司董事会会议及股东大会情况 2023 年度，公司共召开 8 次董事会会议，其中现场结合通讯方式 1 次，通 讯会议 7 次；2 次股东大会。本人均 ...

中邮科技股份有限公司 2023 年度独立董事述职报告——李颖琦 尊敬的各位股东代表： 本人李颖琦作为中邮科技股份有限公司的独立董事，报告期内，本人严格遵 守《公司法》《证券法》《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》等法律法规，同时遵循《公司章程》《独立董事工作制度》等 公司内部规定和要求，忠实而勤勉地履行了独立董事的职责。积极参与应出席的 会议，认真审议各项议案，客观地发表独立观点，并依据相关规定在公司重大事 项上提供独立意见，有效地履行了独立董事的职能。现就 2023 年度履职情况汇 报如下： 一、独立董事基本情况 李颖琦：博士研究生，中国注册会计师协会资深会员（非执业）。现任上海 国家会计学院会计学教授。研究领域为内部控制、管理会计、公司财务。 本人任职符合《上市公司独立董事管理办法》第六条规定的独立性要求，不 存在影响独立性的情况。 二、独立董事年度履职概况 （ 一）出席会议情况 1、出席公司董事会会议及股东大会情况 作为独立董事，任期期间本人依规按时出席公司组织召开的董事会、股东大 会。2023 年度，公司共召开 8 次董事会会议，其中现场结合通讯方式 1 次，通 讯会议 ...

中邮科技股份有限公司 信息披露管理制度 （一）公司董事和董事会； （二）公司监事和监事会； （六）公司核心技术人员； （七）公司控股股东、实际控制人和持股 5%以上的股东； 信息披露管理制度 第一章 总则 第一条 为了规范中邮科技股份有限公司（以下简称"公司"）和公司相关 义务人的信息披露行为，加强信息披露事务管理，促进公司依法规范运作，维护 公司和投资者的合法权益，根据《中华人民共和国公司法》《中华人民共和国证 券法》《上市公司信息披露管理办法》《上海证券交易所科创板股票上市规则》 （以下简称"《上市规则》"）、《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、规范性文件以及《中邮科技股份有 限公司章程》（以下简称"《公司章程》"）的有关规定，制定本制度。 第二条 本制度所称信息披露是指将可能对公司股票及其衍生品交易价格产 生重大影响而投资者尚未得知的重大信息，在规定时间内，通过规定的媒体，以 规定的方式向社会公众公布，并送达证券监管部门备案。 第三条 本制度适用于以下人员和机构： （八）其他负有信息披露职责的公司人员和部门； 中邮科技股份有限公司 第二章 信息披露的基本 ...

中邮科技股份有限公司 证券代码：688648 证券简称：中邮科技 公告编号：2024-013 2023 年度募集资金存放与使用情况的专项报告 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。 根据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）和 上海证券交易所印发的《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，现将中 邮科技股份有限公司（以下简称"公司"或"本公司"）2023 年度募集资金存 放与使用情况专项说明如下： 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 根据中国证券监督管理委员会《关于同意中邮科技股份有限公司首次公开发 行股票注册的批复》（证监许可〔2023〕728 号），本公司由主承销商中国国际 金融股份有限公司和中邮证券有限责任公司采用余额包销方式，向社会公众公开 发行人民币普通股（A 股）股票 34,0 ...

Financial Performance - The company's operating revenue for 2023 was CNY 1,951,939,760.66, a decrease of 12.05% compared to CNY 2,219,433,280.06 in 2022[20]. - The net profit attributable to shareholders for 2023 was CNY 71,593,755.96, down 9.50% from CNY 79,105,698.37 in the previous year[20]. - Basic earnings per share for 2023 were CNY 0.68, a decrease of 12.82% from CNY 0.78 in 2022[21]. - The weighted average return on equity decreased to 5.55% in 2023, down from 6.69% in 2022[21]. - The net profit attributable to shareholders was CNY 71.59 million, down 9.50% year-on-year, while the net profit excluding non-recurring gains and losses was CNY 51.82 million, a decline of 27.36%[31]. - The gross margin for the main business was 15.43%, an increase of 1.52 percentage points year-on-year[101]. - The gross profit margin for spare parts and technical services was notably higher due to the shift in revenue structure towards lower material cost projects[117]. - The company reported a total revenue of 87,314,050.00 RMB, with a net profit of 69,265,645.05 RMB for the year[78]. Cash Flow and Dividends - The company plans to distribute a cash dividend of RMB 1.6 per 10 shares, totaling RMB 21.76 million, which represents 30.39% of the net profit attributable to shareholders[5]. - The net cash flow from operating activities decreased by 82.62% to CNY 34,396,555.49, primarily due to a high amount of advance payments received in the previous year[22]. - The company's cash and cash equivalents increased to ¥952.55 million, representing 33.82% of total assets, up 55.22% from the previous period due to the completion of its initial public offering[130]. - The company has a stable cash dividend policy, with no adjustments made during the reporting period[195]. - The cash dividend distribution plan is in compliance with the company's articles of association and shareholder resolutions[196]. - The company has no major capital expenditure plans for the next twelve months, allowing for a cash dividend distribution of at least 10% of distributable profits[193]. Research and Development - The proportion of R&D investment to operating revenue increased to 5.20%, up from 3.94% in the previous year[21]. - The company achieved a total R&D investment of ¥101,491,899.19 in the current year, representing a 16.13% increase compared to ¥87,396,716.94 in the previous year[58]. - The company added 35 new patents and software copyrights during the reporting period, including 11 invention patents and 21 utility model patents[56]. - The company is investing in core technology breakthroughs in machine vision and embedded systems, with successful applications of AI technologies in multiple customer projects[33]. - The company is enhancing its R&D capabilities by collaborating with universities and research institutions on advanced technology research[34]. - The company aims to enhance its core technology in intelligent sorting, increasing R&D investment to maintain industry-leading efficiency and accuracy[137]. Market and Industry Trends - In 2023, China's online retail sales reached CNY 15.42 trillion, growing by 11%, maintaining its position as the world's largest online retail market[43]. - The postal industry in China completed a total of 162.48 billion parcels in 2023, representing a year-on-year growth of 16.8%[43]. - The demand for smart logistics systems is diversifying as industries such as airports, tobacco, automotive, and e-commerce increasingly adopt automation to address labor shortages[50]. - The smart logistics equipment manufacturing industry is supported by favorable national policies, creating a stable and positive development environment with substantial market potential[49]. Corporate Governance and Compliance - The company emphasizes the importance of risk awareness regarding forward-looking statements made in the report[6]. - The company has established a comprehensive quality management system in accordance with ISO9001 and ISO14001 standards, ensuring high product quality and stable supply capabilities[86]. - The company is committed to strict compliance with corporate governance norms and enhancing its internal control systems to ensure effective risk management and compliance[155]. - The company has maintained compliance with relevant regulations regarding the payment of remuneration to directors and senior management[173]. Strategic Initiatives and Future Plans - The company is focusing on strategic customers in the express e-commerce sector while expanding into industries such as airports, tobacco, manufacturing, and warehousing[35]. - The company plans to deepen cooperation with existing clients, extending service chains from projects and products to after-sales maintenance services, thereby solidifying its market position[140]. - The company will accelerate international market expansion, focusing on Japan, South Korea, Southeast Asia, and countries along the Belt and Road Initiative, establishing localized marketing teams and strategic alliances with local partners[141]. - The company intends to explore and develop applications of intelligent logistics in new scenarios such as airports, tobacco, e-commerce, new energy, and cold chain logistics, creating new business growth points through technological innovation and market expansion[142]. Risks and Challenges - The company faces a high customer concentration risk, with the top five clients contributing 93.86% of total revenue, which may impact performance if major clients reduce demand[94]. - The company is exposed to risks related to high levels of related-party transactions, particularly with Postal Group, which could adversely affect performance if these revenues decline[95]. - The company's project implementation cycles can exceed one year, leading to significant inventory levels and potential operational cost increases[98].