飞亚达精密科技股份有限公司 独立董事 2023 年度述职报告（王建新） 作为飞亚达精密科技股份有限公司（以下简称"公司"）的独立董事，2023年，本人严格 按照《公司法》、《上市公司独立董事管理办法》等法律法规及《公司章程》的规定，认真履 行职责，充分发挥独立董事作用，维护了公司及全体股东尤其是中小股东的合法权益。现将2023 年度本人履职情况汇报如下： 一、独立董事的基本情况 本人为注册会计师，中南财经政法大学审计学学士。现任信永中和会计师事务所（特殊普 通合伙）合伙人，深圳市美好创亿医疗科技股份有限公司独立董事，峰岹科技（深圳）股份有 限公司独立董事，本公司独立董事。 经自查，本人任职符合《上市公司独立董事管理办法》规定的独立性要求，不存在影响独 立性的情况。 二、独立董事年度履职情况 1、出席董事会及股东大会情况 2、出席董事会专门委员会情况 2023年度，本人按时出席董事会专门委员会，对于所有会议议案均投了赞成票，无反对或 弃权的情形，具体情况如下： | 审计委员会 | | 提名、薪酬与考核委员会 | | 战略委员会 | | | --- | --- | --- | --- | --- | --- | ...

证券代码：000026 200026 证券简称：飞亚达 飞亚达B 公告编号：2024-014 飞亚达精密科技股份有限公司 关于召开 2023 年度股东大会的通知 本公司及董事会全体成员保证信息披露的内容真实、准确、完整，没有虚假记载、误导性陈述或重大 遗漏。 飞亚达精密科技股份有限公司（以下简称"公司"）于 2024 年 3 月 12 日召开的第十届董 事会第十八次会议审议通过了《关于提请召开 2023 年度股东大会的议案》。现将本次股东大 会相关事项通知如下： 一、召开会议的基本情况 3．会议召开的合法、合规性：本次股东大会的召开符合有关法律、行政法规、部门规章、 规范性文件和《公司章程》的规定。 4．会议召开的日期、时间： （1）现场会议召开时间：2024 年 4 月 18 日（星期四）下午 15:00； （2）网络投票时间：2024 年 4 月 18 日。 其中，通过深圳证券交易所交易系统进行网络投票的具体时间为：2024 年 4 月 18 日 9:15-9:25,9:30-11:30,13:00-15:00；通过深圳证券交易所互联网投票的具体时间为：2024 年 4 月 18 日 9:15-15:00 ...

Financial Performance - The company achieved a total operating revenue of 4.569 billion RMB in 2023, representing a year-on-year growth of 4.95% [1] - The company maintains healthy operational efficiency, asset quality, and cash flow, laying a solid foundation for future development [1] Strategic Development - The company aims to strengthen its core watch business and enhance competitiveness through a "high-quality development" approach [1] - Future plans include focusing on technology innovation and accelerating transformation and upgrading processes [1] Brand Positioning and Marketing - The brand is positioned as a high-quality Chinese watch brand with a focus on aerospace themes, launching several themed watches such as the J-20 and "Astronaut" tourbillon [2] - Marketing strategies will be optimized to enhance digital marketing levels and highlight the brand's aerospace characteristics [2] Precision Technology Business - The precision technology business is a key strategic focus, targeting sectors like laser technology and optical communications, with plans to explore aerospace and medical device fields [2][3] - The company is committed to enhancing its product technology and channel optimization in the smart watch sector [3] Share Buyback and Capital Management - The company is currently implementing its fourth phase of B-share buyback, with a total repurchase amount not less than 50 million RMB and not exceeding 100 million RMB [4] - As of February 29, 2024, approximately 9.35 million B-shares have been repurchased, with a total expenditure of about 70.4 million HKD [4] ESG and Investor Relations - The company has upgraded its social responsibility report to an ESG report to provide investors with comprehensive insights into its ESG initiatives [4] - Continuous efforts will be made to enhance communication with investors and strengthen market value management [4][5]

Group 1: Company Performance and Strategy - In 2023, the company achieved good operating results despite fierce competition in the traditional watch market, with its core brand, Fiyta, having over 30 years of brand accumulation and a leading market share in the domestic watch market [1] - The company plans to strengthen its brand core competitiveness by focusing on differentiated product lines, optimizing store structures, and increasing investments in precise and event marketing [1] Group 2: Store Expansion and Operations - The company is dynamically optimizing its store structure and expanding channels without setting rigid targets for store expansion, focusing instead on improving operational efficiency based on high-quality development principles [1] Group 3: Precision Technology Business - The precision technology business remains a key strategic focus for the company, with a commitment to explore and make breakthroughs in this area, supported by a healthy financial status [2] Group 4: Dividend Policy - The company’s cash dividend policy is based on operational performance, financial status, and business development needs, with a proposed cash dividend of 4.00 yuan per 10 shares for the 2023 fiscal year [2] Group 5: Market Value Enhancement - The company believes that the key to enhancing market value lies in the continuous improvement and development of its business operations, and it will strengthen communication with investors to convey the company's value [2]

Investment Rating - The report maintains an "Outperform" rating for the company, indicating a positive outlook compared to the market [11]. Core Insights - The company reported a revenue of 4.57 billion yuan in 2023, a year-on-year increase of 5.0%, and a net profit attributable to shareholders of 333 million yuan, up 24.9% year-on-year [11]. - The company has successfully optimized its channels and enhanced its brand presence, particularly in the aviation-themed segment, which has contributed to a significant increase in average transaction value and brand youthfulness [11]. - The dividend payout ratio exceeded expectations, with a cash dividend of 4.00 yuan per 10 shares, totaling 166 million yuan, representing a 50% payout ratio [11]. Financial Summary - Total revenue (million yuan): 2022: 4,354; 2023: 4,570; 2024E: 5,115; 2025E: 5,560; 2026E: 6,054 [2]. - Net profit (million yuan): 2022: 267; 2023: 333; 2024E: 385; 2025E: 444; 2026E: 510 [2]. - Earnings per share (yuan/share): 2022: 0.64; 2023: 0.80; 2024E: 0.93; 2025E: 1.07; 2026E: 1.23 [2]. - Gross margin (%): 2023: 36.4% [11]. - Return on equity (ROE, %): 2023: 10.0% [2]. Market Data - Closing price (yuan): 10.23 as of March 15, 2024 [3]. - Market capitalization (million yuan): 3,054.64 [3]. - Dividend yield: 37.09% based on the most recent dividend [3].

Investment Rating - The investment rating for the company is "Buy" [2][5] - Previous rating was also "Buy" [2] Core Views - The company is actively upgrading its stores and integrating online and offline channels, while also expanding its own brand in the aerospace-themed store segment and duty-free channels, maintaining a healthy growth trend [2][5] - The revenue for 2023 is projected to be 45.7 billion, representing a growth of 4.95%, with a net profit of 3.33 billion, reflecting a growth of 24.9% [2][5] - The forecast for 2024-2025 indicates an EPS of 0.92 and 1.02 respectively, with a target price maintained at 13.12 [2][5] Summary by Sections Financial Performance - Revenue for 2023 is expected to be 45.7 billion, up 4.95% from the previous year, with a net profit of 3.33 billion, up 24.9% [2][5] - The company anticipates a net profit growth rate of 10% for 2025, maintaining a target price of 13.12 [2][5] Operational Highlights - The company has seen significant recovery in net profit growth rates, with Q4 showing a notable increase [2] - The weighted average ROE for 2023 is projected to be 10.28%, an increase of 1.6 percentage points [2] Market Position - The company continues to hold a significant market share in the Swiss watch market in mainland China, with a 10.2% market share, remaining the second-largest market [2][5] - The company is focusing on enhancing its brand and service capabilities, with new store openings and upgrades in the duty-free segment [2][5]

Financial Performance - The company's operating revenue for 2023 was approximately CNY 4.57 billion, representing a 4.95% increase compared to CNY 4.35 billion in 2022[19]. - The net profit attributable to shareholders for 2023 was approximately CNY 333.18 million, a 24.93% increase from CNY 266.68 million in 2022[19]. - Basic earnings per share for 2023 rose to CNY 0.8082, a 26.32% increase from CNY 0.6398 in 2022[19]. - The net profit after deducting non-recurring gains and losses for 2023 was approximately CNY 316.81 million, a 26.83% increase from CNY 249.79 million in 2022[19]. - The company's total revenue for 2023 reached ¥4,569,690,002.99, representing a year-on-year increase of 4.95% compared to ¥4,354,096,880.36 in 2022[43]. - The watch business generated ¥4,267,371,133.82, accounting for 93.38% of total revenue, with a year-on-year growth of 5.52%[43]. - The company's total operating revenue for 2023 reached CNY 4,569,690,002.99, an increase of 4.9% compared to CNY 4,354,096,880.36 in 2022[195]. - Net profit for 2023 was CNY 333,178,102.37, representing a 25% increase from CNY 266,681,451.84 in 2022[196]. Cash Flow and Assets - The net cash flow from operating activities increased by 32.79% to approximately CNY 632.40 million in 2023, up from CNY 476.23 million in 2022[19]. - The company's cash and cash equivalents increased by 60.84% to ¥504,629,153.71, primarily due to increased cash flow from operating activities[40]. - The total assets at the end of 2023 were approximately CNY 4.20 billion, reflecting a 2.12% increase from CNY 4.12 billion at the end of 2022[19]. - The company's total current assets as of December 31, 2023, amounted to CNY 3,083,253,486.79, an increase from CNY 2,923,871,028.86 on January 1, 2023, reflecting a growth of approximately 5.5%[187]. - The company's cash and cash equivalents increased to CNY 504,629,153.71 from CNY 313,747,463.64, representing a significant rise of about 60.7%[187]. Shareholder and Governance - The company plans to distribute a cash dividend of CNY 4.00 per 10 shares (including tax) to all shareholders[3]. - The company reported a participation rate of 42.07% in the 2022 annual general meeting held on April 26, 2023[80]. - The company maintains a governance structure that complies with the Company Law and Securities Law, ensuring independent operations from its controlling shareholder[78]. - The board of directors consists of nine members, including three independent directors, and oversees strategic decisions and risk management[77]. - The company has established a robust financial management system, ensuring independence from the controlling shareholder in financial activities[79]. Research and Development - Research and development expenses in 2023 were approximately ¥57.8 million, a decrease of 5.38% from ¥61.1 million in 2022, representing 1.26% of total revenue[57]. - The number of R&D personnel increased by 3.48% to 119 in 2023, with a higher proportion of staff aged 30-40 years[58]. - The company is investing in new technology development, with a budget allocation of $10 million for R&D in the upcoming year, focusing on innovative product features[91]. Market Strategy and Expansion - The company launched several new products themed around aerospace, contributing to a rapid growth in sales for this series, which is now the second highest in revenue[34]. - The company is actively exploring new business opportunities in aerospace and medical device sectors, aiming to cultivate new growth points[38]. - The company aims to enhance its brand positioning as a high-quality Chinese watch brand with a focus on aerospace-themed products[69]. - Future outlook includes plans for market expansion, targeting a 15% increase in market share over the next fiscal year through strategic initiatives and new product launches[90]. Environmental and Social Responsibility - The company has a strong commitment to environmental and social responsibility, as outlined in its annual report[128]. - The company strictly complies with environmental regulations and has implemented various control procedures for waste management, ensuring compliance with pollutant discharge standards[129]. - The company has actively responded to carbon reduction initiatives, implementing energy-saving measures and prioritizing the procurement of energy-efficient products[129]. Internal Control and Compliance - The company has established a robust internal control system, ensuring effective operation and compliance with laws and regulations[123]. - There were no significant internal control deficiencies identified during the reporting period[125]. - The internal control audit report issued by the accounting firm confirmed that the company maintained effective financial reporting internal controls as of December 31, 2023[126].

目录 Contents | 关于本报告 | 03 | | --- | --- | | 数说2023 | 05 | | 走进飞亚达 | | | 公司概况 | 07 | | 高管团队 | 09 | | 主要品牌 | 11 | | 主要渠道 | 11 | | 企业文化 | 12 | | 发展历程 | 13 | | 重要荣誉 | 15 | ESG管理 | ESG治理体系 | | --- | | 利益相关方沟通 | | ESG重要议题 | 专题聚焦 | 党建引航启新程，踔厉奋发向未来 | 21 | | --- | --- | | 守正创新谋工艺，航空报国促发展 | 25 | | | 依法治理，规范运作 | | --- | --- | | 完善治理架构 | 3 1 | | 规范三会运作 | 32 | | 完善内控风控 | 33 | | 加强投关管理 | 35 | | 坚守商业道德 | 37 | | | 低碳运营，践行环保 | | --- | --- | | 完善环境管理 | 41 | | 控制能资消耗 | 42 | | 加强污染防治 | 44 | | 坚持绿色运营 | 46 | | | 以人为本，共创美好 | | --- ...

飞亚达精密科技股份有限公司 大华内字[2024]0011000029 号 大 华 会 计 师 事 务 所 (特 殊 普 通 合 伙 ) Da Hua Certified Public Accountants（Special General Partnership） 飞亚达精密科技股份有限公司 内部控制审计报告 （截止 2023 年 12 月 31 日） 内部控制审计报告 目 录 页 次 一、 内部控制审计报告 1-2 飞亚达精密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，我们审计了飞亚达精密科技股份有限公司（以下简称飞亚达 公司）2023 年 12 月 31 日的财务报告内部控制的有效性。 大华会计师事务所（特殊普通合伙） 北京市海淀区西四环中路 16 号院 7 号楼 12 层 [100039] 电话：86 (10) 5835 0011 传真：86 (10) 5835 0006 www.dahua-cpa.com 内 部 控 制 审 计 报 告 大华内字[2024]0011000029 号 一、企业对内部控制的责任 按照《企业内部控制基本规范》、《企业内部控制 ...

Da Hua Certified Public Accountants（Special General Partnership） 飞亚达精密科技股份有限公司 控股股东及其他关联方资金占用情况的专项说明 （截止 2023 年 12 月 31 日） 目 录 页 次 一、 控股股东及其他关联方资金占用情况的专项 说明 1-2 飞亚达精密科技股份有限公司 控股股东及其他关联方资金占用情况的 专项说明 大华核字[2024] 0011002151 号 大 华 会 计 师 事 务 所 (特 殊 普 通 合 伙 ) 二、 飞亚达精密科技股份有限公司 2023 非经营性 资金占用及其他关联资金往来情况汇总表 1-2 大华会计师事务所（特殊普通合伙） 北京市海淀区西四环中路 16 号院 7 号楼 12 层 [100039] 电话：86 (10) 5835 0011 传真：86 (10) 5835 0006 www.dahua-cpa.com 控 股 股 东 及 其 他 关 联 方 资 金 占 用 情 况 的 专 项 说 明 第 1 页 大华核字[2024] 0011002151 号控股股东及其他关联方资金占用情况的专项说明 如实 ...