成都市高新区交子大道 333 号中海国际中心 E 座 602 室 电话：028-65585333 传真：028-66266533 邮编：610041 北京国枫（成都）律师事务所 关于成都华神科技集团股份有限公司 2025 年第一次临时股东大会的 法律意见书 国枫律股字[2025]D0018 号 致：成都华神科技集团股份有限公司（贵公司） 北京国枫（成都）律师事务所（以下简称"本所"）接受贵公司的委托，指派律师出 席并见证贵公司 2025 年第一次临时股东大会（以下简称"本次会议"）。 本所律师根据《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》"）、《上市公司股东会规则》（以下简称"《股 东会规则》"）、《律师事务所从事证券法律业务管理办法》（以下简称"《证券法律业 务管理办法》"）、《律师事务所证券法律业务执业规则（试行）》（以下简称"《证券 法律业务执业规则》"）等相关法律、行政法规、规章、规范性文件及《成都华神科技 集团股份有限公司章程》（以下简称"《公司章程》"）的规定，就本次会议的召集与召 开程序、召集人资格、出席会议人员资格、会议表决程序及表决结 ...

Group 1 - The company emphasizes the importance of intellectual property protection in its production and operation processes [1] - The company commits to timely application for relevant patents [1]

Core Viewpoint - Huasheng Technology has shifted its focus to the pharmaceutical sector while announcing the divestiture of its pharmaceutical distribution subsidiary, indicating a strategic realignment to enhance core business capabilities and profitability [2][3][4]. Group 1: Divestiture Details - Huasheng Technology plans to publicly transfer 51% of its stake in Tibet Kangyu Pharmaceutical Co., Ltd. at a base price of 63.78 million yuan [2][4]. - The company acquired this stake for 51 million yuan in August 2023, with performance guarantees tied to net profit targets for the subsequent years [2][6]. - The decision to sell comes before the end of the performance guarantee period, raising questions about the subsidiary's financial health [2][7]. Group 2: Financial Performance - In 2023, Huasheng Technology reported revenue of approximately 1 billion yuan, a year-on-year increase of 14.92%, with the pharmaceutical segment contributing about 511 million yuan, up 21.17% [6][9]. - However, in 2024, Tibet Kangyu failed to meet its profit commitments, achieving only 1.68 million yuan in net profit, representing a completion rate of 83.92% [7][8]. - The company's net profit has been declining, with a drop of 32.89% in 2023 and a projected loss of 45 to 55 million yuan in the first half of 2025 [9][11]. Group 3: Strategic Implications - The divestiture is part of a broader strategy to concentrate resources on core business areas, aiming to improve profitability and competitive strength [3][4]. - The sale will remove Tibet Kangyu's distribution business from Huasheng's consolidated financial statements, although the company's own product distribution will continue to be managed internally [9]. - The shift in revenue structure shows a significant increase in the pharmaceutical business's contribution to total revenue, rising from 48.33% to 73.74% over three years [9].

Group 1 - The board of directors of Chengdu Huasheng Technology Group Co., Ltd. held its 23rd meeting of the 13th session on August 1, 2025, with all 9 directors present, confirming compliance with relevant regulations [1][2] - The board approved the performance commitment completion report for Tibet Kangyu Pharmaceutical Co., Ltd., which reported a net profit of 16.78 million yuan for 2024, falling short of the promised 20 million yuan, leading to a cash compensation requirement from Tibet Wan'an Pharmaceutical Information Consulting Co., Ltd. [1][2] - The board approved the proposal to publicly transfer 51% of the equity of Tibet Kangyu, with a starting price based on asset evaluation at 63.78 million yuan, aiming to enhance the company's profitability and core competitiveness [2] Group 2 - The company scheduled its first extraordinary general meeting of shareholders for August 19, 2025, at 14:00, with all 9 votes in favor of the proposal [2]

Group 1 - The 16th meeting of the 13th Supervisory Board of Chengdu Huasheng Technology Group Co., Ltd. was held on August 1, 2025, via telecommunication, with all three supervisors present [1][2] - The Supervisory Board approved the performance commitment completion report for Tibet Kangyu Pharmaceutical Co., Ltd. for the year 2024, which showed a net profit of 16.7843 million yuan, falling short of the promised 20 million yuan, leading to a cash compensation requirement from Tibet Wan'an Pharmaceutical Information Consulting Co., Ltd. [1][2] - The Supervisory Board also approved the proposal to publicly transfer 51% of the equity of Tibet Kangyu, aligning with the company's future development plans and investment structure optimization [2]

证券代码：000790 证券简称：华神科技 公告编号：2025-029 成都华神科技集团股份有限公司 关于召开 2025 年第一次临时股东大会的通知 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。 经成都华神科技集团股份有限公司（以下简称"公司"）第十三届董事会第二十三次 会议审议决定，公司将以现场表决与网络投票相结合的方式召开2025年第一次临时股东 大会。现将有关事项通知如下： 一、召开会议的基本情况 成都华神科技集团股份有限公司2025年第一次临时股东大会 董事会 本次股东大会的召集、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。 （1）现场会议时间 （2）网络投票时间 年8月19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系统 投票的时间为：2025年8月19日9:15至15:00期间的任意时间。 （5）合格境外机构投资者（QFII）、证券公司客户信用交易担保证券账户、中国证 券金融股份有限公司转融通担保证券账户、约定购回式交易专用证券账户等集合类账户 持有人，应当通过 ...

（1）如目标公司于 2023 年度 8-12 月、2024 年度、2025 年度当期累计实现 的净利润承诺未达成（但不低于 60%）的，转让方在受让方认可的会计师事务所 出具年度审计报告后 30 日内对受让方进行现金补偿，具体补偿公式：当期应补 偿金额=（受让方实际支付的股权转让价款总额-截至当期期末累计已补偿金额） *（1-当期实际净利润数/当期承诺完成净利润数）。 证券代码：000790 证券简称：华神科技 公告编号：2025-030 成都华神科技集团股份有限公司 关于西藏康域药业有限公司 2024 年度业绩承诺完成情况的公告 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。 成都华神科技集团股份有限公司（以下简称"公司"）于 2025 年 8 月 1 日召 开了第十三届董事会第二十三次会议，审议通过了《关于西藏康域药业有限公司 一、基本情况 公司于 2023 年 8 月 7 日召开第十三届董事会第二次会议审议通过了《关于 收购西藏康域药业有限公司股权的议案》，同意公司以人民币 5,100 万元收购西 藏万安药品信息咨询有限公司（以下简称"西藏万安"、"转让 ...

Transaction Overview - The company plans to publicly transfer 51% equity of its subsidiary, Tibet Kangyu Pharmaceutical Co., Ltd., to focus resources on core business and enhance profitability [1][2] - The initial transfer price is set at RMB 63.78 million based on an asset appraisal [1][6] Financial Performance of the Target Company - The target company's total assets increased from RMB 12,287.27 million to RMB 15,871.39 million over the last year [5] - Total liabilities rose from RMB 7,519.00 million to RMB 11,392.73 million [5] - Net profit for the last audited year was RMB 1,678.43 million, up from RMB 289.61 million [5] Asset Valuation - The valuation of the 51% equity stake is based on an appraisal conducted by Walker (Beijing) International Asset Appraisal Co., Ltd., using both asset-based and income approaches [6] - The assessed value of the target company's total equity is RMB 125.06 million, with an increase of RMB 77.38 million, representing a growth rate of approximately 164.5% [6] Approval Process - The proposal for the equity transfer requires approval from the company's shareholders' meeting before execution [2][8] - The independent directors and supervisory board have expressed support for the transaction, confirming that it aligns with the company's strategic goals and does not harm shareholder interests [7][8] Future Implications - If the transaction is completed, the target company will no longer be included in the company's consolidated financial statements [6] - The transaction is seen as a necessary step for optimizing the company's investment structure and enhancing its operational capabilities [8]

Core Viewpoint - Chengdu Huashen Technology Group Co., Ltd. plans to transfer its 51% stake in Tibet Kangyu Pharmaceutical Co., Ltd., and an asset evaluation report has been prepared to assess the market value of the entire equity of Tibet Kangyu Pharmaceutical as of April 30, 2025 [1][4][17]. Group 1: Evaluation Purpose and Scope - The purpose of the asset evaluation is to provide a market value reference for the transfer of the 51% stake in Tibet Kangyu Pharmaceutical, which has been approved by the management of Chengdu Huashen Technology Group [4][15]. - The evaluation object includes all equity of Tibet Kangyu Pharmaceutical related to the 51% stake being transferred, and the evaluation scope encompasses all assets and liabilities reported by Tibet Kangyu as of the evaluation benchmark date [5][17]. Group 2: Financial Overview - As of April 30, 2025, the book value of the equity of Tibet Kangyu Pharmaceutical included in the evaluation is 47.6827 million RMB [5][18]. - The total assets of Tibet Kangyu Pharmaceutical as of the evaluation date are 122.8727 million RMB, with current assets amounting to 121.7788 million RMB and non-current assets at 1.0940 million RMB [18]. - The total liabilities amount to 75.1900 million RMB, with current liabilities at 74.0933 million RMB and non-current liabilities at 1.0967 million RMB [18]. Group 3: Financial Performance - The operating income for the year 2022 was 367.0327 million RMB, with a net profit of 103.825 million RMB [14]. - For the year 2023, the operating income was 368.7942 million RMB, and the net profit was 174.047 million RMB [14]. - The projected operating income for the first four months of 2025 is 220.4142 million RMB, with a net profit of 28.961 million RMB [14].

我们按照中国注册会计师审计准则的规定执行了审计工作。审计报告的"注册会计 师对财务报表审计的责任"部分进一步阐述了我们在这些准则下的责任。按照中国注册 会计师职业道德守则，我们独立于西藏康域，并履行了职业道德方面的其他责任。我 们相信，我们获取的审计证据是充分、适当的，为发表审计意见提供了基础。 西藏康域药业有限公司 审计报告 索引 页码 审计报告 1-3 公司财务报表 — 资产负债表 4-5 — 利润表 6 — 现金流量表 7 — 所有者权益变动表 8-9 — 财务报表附注 10-40 通讯地址：四川省成都市成华区双福一路 66 号万象星座 4 栋 18 楼 Postal Address:18th Floor, Building 4, Wanxiang Constellation, No. 66, Shuangfu 1st Road, Chenghua District, Chengdu City, Sichuan Province. 邮政编码（Post Code）：610000 电话（Tel）：+86(28)86957846 传真（Fax）：+86(28))86957847 审计报告 川德文会审字(202 ...