募集资金年度存放与使用情况鉴证报告 山东威达机械股份有限公司 2023 年度 | 蒙引 | 页码 | | --- | --- | | 鉴证报告 | 1-2 | | 关于募集资金 2023 年度存放与使用情况的专项报告 | 1-4 | 北京市东城区朝阳门北大街 联系电话: 出将相延十八分乐日 乐视 8 号富华大厦 A 座 9 层 募集资金年度存放与使用情况鉴证报告 山东威达机械股份有限公司全体股东: 我们对后附的山东威达机械机械股份有限公司(以下简称山东威达公司)关于募集 资金 2023 年度存放与使用情况的专项报告(以下简称募集资金年度存放与使用情况专 项报告)执行了鉴证工作。 山东威达公司管理层的责任是按照深圳证券交易所相关规定编制募集资金年度存 放与使用情况专项报告。这种责任包括设计、实施和维护与募集资金年度存放与使用情 况专项报告编制相关的内部控制,保证募集资金年度存放与使用情况专项报告的真实、 准确和完整,以及不存在由于舞弊或错误而导致的重大错报。我们的责任是在实施鉴证 工作的基础上,对募集资金年度存放与使用情况专项报告发表鉴证意见。 我们按照《中国注册会计师其他鉴证业务准则第 3101 号-历史财务 ...

证券代码：002026 证券简称：山东威达 公告编号：2024-022 山东威达机械股份有限公司 关于使用闲置自有资金进行委托理财的公告 本公司及董事会全体成员保证公告内容真实、准确、完整，不存在虚假记载、误导性陈 述或重大遗漏。 1、投资目的 为充分利用公司闲置自有资金，提高资金使用效率，使股东收益最大化，并且在确保资 金安全、操作合法合规的前提下，公司拟利用自有闲置资金进行委托理财，提高闲置自有资 金收益。 2、投资额度 公司拟使用不超过人民币 10 亿元的闲置自有资金进行委托理财。在上述额度内，资金可 以滚动使用，且任意时点进行委托理财的总金额不超过 10 亿元（含前述投资的收益进行再投 资的相关金额）。 3、投资品种 山东威达机械股份有限公司（以下简称"公司"）于 2024 年 4 月 20 日召开第九届董事 会第十七次会议、第九届监事会第十八次会议，审议通过了《关于使用闲置自有资金进行委 托理财的议案》。现将相关情况公告如下： 一、委托理财概述 1、为充分利用公司闲置自有资金，提高资金使用效率，使股东收益最大化，公司拟使用 不超过人民币 10 亿元的闲置自有资金进行委托理财。在上述额度内，资金可以滚 ...

山东威达机械股份有限公司独立董事 关于前期会计差错更正和定期报告相关事项的专项意见 根据《上市公司独立董事管理办法》、《深圳证券交易所股票上市规则》、《深圳证券交易 所上市公司自律监管指引第 1 号——主板上市公司规范运作》等相关规定，我们作为山东威 达机械股份有限公司（以下简称"公司"）的独立董事，基于独立、审慎、客观的立场，对 公司前期会计差错更正和定期报告事项发表专项意见如下： 1、公司于 2024 年 3 月 19 日召开的第九届董事会第十六次临时会议、第九届监事会第十 七次临时会议，审议通过了《关于公司前期会计差错更正的议案》。公司基于谨慎性原则，就 公司三级子公司昆山斯沃普智能装备有限公司通过委托第三方生产换电站销售给客户的业务， 调整为净额法确认收入，更能体现业务实质，符合企业会计准则第 28 号——会计政策、会计 估计变更和差错更正》、《公开发行证券的公司信息披露编报规则第 19 号——财务信息的更正 及相关披露》等相关规定，不存在损害公司和全体股东特别是中小股东利益的情形。 2、我们督促公司完善财务业务内部控制制度，加强财务人员专业技能培训，夯实财务核 算基础，持续提高财务人员的专业水平，提 ...

Financial Performance - The company's revenue for Q3 2023 was CNY 609,403,973.95, representing an increase of 11.30% compared to the same period last year[4]. - The net profit attributable to shareholders for Q3 2023 was CNY 32,209,051.00, a decrease of 29.56% year-on-year[4]. - The net profit attributable to shareholders after deducting non-recurring gains and losses was CNY 34,871,850.03, down 35.91% from the previous year[4]. - Total operating revenue for Q3 2023 was ¥1,687,652,269.15, a decrease of 11.76% compared to ¥1,912,703,480.55 in Q3 2022[20]. - Net profit for Q3 2023 was ¥111,866,933.79, down 51.1% from ¥228,743,701.06 in the same period last year[21]. - Total comprehensive income for Q3 2023 was ¥112,123,194.62, a decrease of 51.3% from ¥230,160,088.51 in Q3 2022[21]. - Operating profit for Q3 2023 was ¥125,267,897.90, down 53.12% from ¥266,012,654.08 in Q3 2022[20]. Assets and Liabilities - Total assets at the end of Q3 2023 reached CNY 5,221,555,925.46, an increase of 3.42% from the end of the previous year[4]. - The company's total current assets as of September 30, 2023, amount to ¥3,855,154,025.44, an increase from ¥3,759,979,877.23 at the beginning of the year[18]. - The total assets of the company as of September 30, 2023, are ¥5,221,555,925.46, compared to ¥5,049,046,888.09 at the start of the year[18]. - Total liabilities increased to ¥1,817,339,283.65 in Q3 2023 from ¥1,741,322,442.18 in Q3 2022, marking a rise of 4.37%[20]. Cash Flow - Cash flow from operating activities showed a net increase of 11.70% year-to-date, amounting to CNY 156,634,362.65[4]. - Cash flow from operating activities was ¥1,756,775,110.46 in Q3 2023, compared to ¥2,125,151,337.91 in the previous period[22]. - The net cash flow from operating activities for Q3 2023 was CNY 156,634,362.65, an increase from CNY 140,222,646.02 in Q3 2022, reflecting a positive trend in operational efficiency[23]. - The total cash outflow for operating activities was CNY 1,722,310,726.19, down from CNY 2,296,444,802.81 in Q3 2022, indicating improved cost management[23]. Shareholder Information - The total number of common shareholders at the end of the reporting period is 44,107[14]. - The largest shareholder, Shandong Weida Group Co., Ltd., holds 35.99% of shares, totaling 160,332,591 shares, with 15,920,000 shares pledged[14]. - The company has no preferred shareholders as of the reporting period[16]. Financial Management - The company's financial expenses decreased by 67.13% to CNY -30,529,690.00, primarily due to reduced exchange gains[10]. - The company reported a financial expense of -¥30,529,690.00 in Q3 2023, compared to -¥92,891,747.42 in the same period last year, indicating improved financial management[20]. - The company experienced a foreign exchange gain of CNY 17,081,924.15 in Q3 2023, compared to a gain of CNY 70,818,495.30 in the same quarter last year, reflecting fluctuations in currency exchange rates[24]. Investment Activities - Total cash inflow from investment activities was CNY 2,523,061,958.73, compared to CNY 1,997,346,428.73 in the previous year, indicating a significant increase in investment returns[24]. - Cash outflow for investment activities totaled CNY 2,620,982,604.96, compared to CNY 2,772,527,804.75 in Q3 2022, showing a decrease in capital expenditures[24].

Financial Performance - The company's operating revenue for the first half of 2023 was ¥1,078,248,295.20, a decrease of 21.02% compared to ¥1,365,160,635.71 in the same period last year[25]. - The net profit attributable to shareholders was ¥71,722,901.81, down 56.95% from ¥166,592,026.15 year-on-year[25]. - Basic earnings per share decreased by 57.89% to ¥0.16, down from ¥0.38 in the same period last year[25]. - The electric tool accessories segment generated revenue of CNY 445,251,300, a decline of 11.82% year-on-year[44]. - The high-end equipment segment reported revenue of CNY 73,869,400, down 9.53% year-on-year[45]. - The new energy segment's revenue was CNY 534,793,900, a decrease of 26.64% year-on-year[46]. - The total operating revenue for the first half of 2023 was CNY 1,078,248,295.20, a decrease of 21.02% compared to CNY 1,365,160,635.71 in the same period last year[49]. - The net profit for the first half of 2023 was CNY 72,305,795.79, a decline of 65.18% compared to CNY 207,542,472.93 in the first half of 2022[154]. - The total comprehensive income for the first half of 2023 was CNY 72,456,181.34, a decrease of 59.3% from CNY 178,166,936.93 in the first half of 2022[156]. Cash Flow and Investments - The net cash flow from operating activities increased by 128.66% to ¥125,603,869.88, compared to ¥54,929,596.10 in the previous year[25]. - The net cash flow from investment activities was CNY 134,288,675.88, recovering from a negative cash flow of CNY -213,360,620.20 in the first half of 2022[163]. - The cash inflow from investment activities was CNY 1,898,975,569.68, significantly higher than CNY 1,372,481,166.23 in the first half of 2022[159]. - The company reported a total cash outflow from operating activities of CNY 757,318,489.56, down 34.5% from CNY 1,157,376,504.44 in the first half of 2022[162]. - The company reported a financial expense of CNY -31,768,717.62, significantly improved from CNY -66,070,922.61 in the previous year[154]. Assets and Liabilities - Total assets at the end of the reporting period were ¥5,071,481,301.85, a slight increase of 0.44% from ¥5,049,046,888.09 at the end of the previous year[25]. - The company's inventory increased to CNY 715,649,585.02, representing 14.11% of total assets, up from 13.61% last year[54]. - The total liabilities amounted to CNY 1,357,923,948.57, a decrease of 0.49% from CNY 1,363,550,620.70 in the previous period[153]. - The company’s total cash inflow from operating activities was CNY 807,430,232.72, a decrease of 40% from CNY 1,348,032,583.58 in the same period last year[162]. Business Segments and Operations - The company focuses on three main business segments: electric tool accessories, high-end intelligent equipment manufacturing, and new energy, with no significant changes in its business model or main products[33]. - The electric tool accessories segment continues to serve leading clients such as Stanley Black & Decker, Bosch, and TTI, providing a comprehensive range of products including drill chucks and lithium battery packs[33]. - In the new energy sector, the company is expanding its capabilities in automated assembly and R&D for energy storage power supplies, enhancing its production capacity[34]. - The company is actively participating in the electric vehicle industry's charging and battery swapping ecosystem, offering one-stop services from R&D to manufacturing for battery swapping stations[34]. - The company has established subsidiaries in Vietnam and Mexico to further expand its market presence[38]. Research and Development - Research and development expenses amounted to CNY 67,242,606.49, a decrease of 4.00% from CNY 70,047,472.27 year-on-year[48]. - As of June 30, 2023, the company holds 91 invention patents, 373 utility model patents, and 28 design patents, with additional patents pending[41]. - The company is committed to enhancing its R&D capabilities and production capacity in line with national carbon neutrality strategies[34]. Market and Economic Conditions - The company faces significant risks from the macroeconomic environment, including geopolitical conflicts and international trade tensions, which have led to challenges in global trade and economic recovery[79]. - The company's export business, particularly in electric tool accessories, is significantly affected by overseas policies and exchange rate fluctuations, especially in Europe and North America where most transactions are in USD[80]. - The company operates in a highly competitive industry, with increasing market participants potentially compressing profit margins and affecting order fulfillment, necessitating timely development of new products and market expansion[80]. Corporate Governance and Commitments - The company plans not to distribute cash dividends or issue bonus shares for the half-year period[88]. - The company has established a framework to minimize and regulate related party transactions with controlled entities[100]. - The commitments made during the asset restructuring are still in effect, with specific conditions for share repurchase based on service duration[100]. - The company has outlined a clear process for disclosing related party transactions and obtaining necessary approvals[100]. Social Responsibility and Compliance - The company actively participates in social responsibility initiatives, including donating books to underdeveloped areas and employing over 100 veterans and disabled individuals[97]. - The company has not faced any significant environmental issues or penalties during the reporting period and complies with relevant environmental laws[94]. - The company emphasizes employee welfare, providing various benefits such as transportation, accommodation, and training programs to enhance employee skills[95].

证券代码：002026 证券简称：山东威达 公告编号：2024-011 山东威达机械股份有限公司 关于 2023 年度计提资产减值准备的公告 一、计提资产减值准备情况概述 根据《企业会计准则》、《深圳证券交易所股票上市规则》等相关规定，为真实、准确地 反映公司截止 2023 年 12 月 31 日的资产状况和财务状况，公司对各项资产进行了全面清查和 资产减值测试，拟对可能发生资产减值损失的相关资产计提资产减值准备。 2、计提资产减值准备的资产范围、总金额 经公司财务部初步测算，公司 2023 年度需计提的各项资产减值准备的金额共计 24,643,430.36 元（未经审计），明细如下表： 单位：元 | 项目 | 拟计提金额 （未经审计） | 占 2022 年度经审计 归属于上市公司股东的净利润比例 | | --- | --- | --- | | 应收款项 | 6,627,988.57 | 3.21% | | 存货 | 18,015,441.79 | 8.73% | | 合计 | 24,643,430.36 | 11.94% | 注：以上拟计提的资产减值损失数据为公司财务部初步核算数据，未经会计师事务所审计，最 ...

山东威达机械股份有限公司（以下简称"公司"）于 2024 年 1 月 19 日收到由山东省科 学技术厅、山东省财政厅、国家税务总局山东省税务局联合颁发的《高新技术企业证书》，具 体内容如下： 企业名称：山东威达机械股份有限公司 证书编号：GR202337005278 发证时间：2023 年 12 月 7 日 有效期：三年 本次高新技术企业的认定系公司原证书有效期满后进行的重新认定。根据国家对高新技 术企业的相关税收优惠规定，公司自获得高新技术企业认定起三年内（2023 年度至 2025 年 度）将享受国家关于高新技术企业的相关税收优惠政策，即按 15%的税率缴纳企业所得税。公 司本次获得高新技术企业重新认定，不会对公司 2023 年度经营业绩产生影响。 证券代码：002026 证券简称：山东威达 公告编号：2024-003 山东威达机械股份有限公司 关于公司获得高新技术企业重新认定的公告 本公司及董事会全体成员保证信息披露内容的真实、准确和完整，没有虚假记载、误导 性陈述或重大遗漏。 2024 年 1 月 23 日 山东威达机械股份有限公司 董事会 特此公告。 ...

山东威达机械股份有限公司（以下简称"公司"）控股孙公司昆山斯沃普智能装备有限 公司（以下简称"昆山斯沃普"）与浙江加能电动车科技有限公司于 2021 年 1 月 22 日签署了 《战略合作框架协议》，约定合作各方充分发挥自身优势，共享市场、技术、信息等资源，共 同拓展新能源汽车自动化换电业务市场，协议有效期三年。详细内容请见公司于 2021 年 1 月 25 日刊登在《中国证券报》、《证券时报》及巨潮资讯网 http://www.cninfo.com.cn 上的《关于 控股孙公司签署<战略合作框架协议>的公告》（公告编号：2021-012）。 二、战略合作框架协议的进展情况终止原因说明 《战略合作框架协议》签署后，双方就后续合作进行了积极的交流和沟通，努力推进相 关合作事项，并于 2021 年 5 月 6 日签订了一份项目合同，合同金额 16.00 万元（含税）。上 述合同为日常经营合同，昆山斯沃普已依据内部管理制度履行了内部审批程序，无需提交公 司董事会和股东大会审议。 截至本公告日，该《战略合作框架协议》约定的有效期已届满。根据《战略合作框架协 议》的有关条款，双方不再续签该协议，该协议自有效期期满后即自 ...

证券代码：002026 证券简称：山东威达 公告编号：2024-002 山东威达机械股份有限公司 关于全资子公司获得高新技术企业重新认定的公告 本公司及董事会全体成员保证信息披露内容的真实、准确和完整，没有虚假记载、误导 性陈述或重大遗漏。 山东威达机械股份有限公司（以下简称"公司"）全资子公司济南第一机床有限公司（以 下简称"济南一机"）于 2024 年 1 月 18 日收到由山东省科学技术厅、山东省财政厅、国家 税务总局山东省税务局联合颁发的《高新技术企业证书》，具体内容如下： 企业名称：济南第一机床有限公司 证书编号：GR202337004746 发证时间：2023 年 12 月 7 日 有效期：三年 本次高新技术企业的认定系济南一机原证书有效期满后进行的重新认定。根据国家对高 新技术企业的相关税收优惠规定，济南一机自获得高新技术企业认定起三年内（2023 年度至 2025 年度）将享受国家关于高新技术企业的相关税收优惠政策，即按 15%的税率缴纳企业所 得税。济南一机本次通过高新技术企业重新认定，不会对公司 2023 年度经营业绩产生影响。 特此公告。 山东威达机械股份有限公司 董事会 2024 年 ...

证券简称：山东威达 证券代码：002026 公告编号：2024-001 山东威达机械股份有限公司 单位：万元 | 项目名称 | 投资总额 | 拟用募集资金投入金额 | | --- | --- | --- | | 扩增智能新能源储能电源自动化组装车间 | 18,996.87 | 14,504.66 | | 新能源储能电源研发中心 | 1,099.49 | 999.49 | | 合 计 | 20,096.36 | 15,504.15 | 二、募集资金的管理和存储情况 为规范募集资金的存放、使用和管理，保护投资者的合法利益，根据《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》、《深圳证券交易所上市公司自律监 管指引第 1 号——主板上市公司规范运作》以及公司《募集资金管理制度》等相关规定，公 司、保荐机构国金证券股份有限公司（以下简称"国金证券"）与中信银行股份有限公司威 海文登支行于 2021 年 12 月 31 日签订了《募集资金三方监管协议》，与全资子公司上海拜骋 电器有限公司、国金证券、交通银行股份有限公司上海嘉定支行于 2022 年 3 月 12 日签订了 《募集资金四方监管协议》 ...