浙江天册律师事务所 关于 德华兔宝宝装饰新材股份有限公司 2021 年限制性股票激励计划 第三期解除限售事宜以及回购注销部分已授予限制性股票之 法律意见书 浙江杭州市杭大路 1 号黄龙世纪广场 A 座 11 楼 310007 电话：0571 8790 1111 传真：0571 8790 1500 http://www.tclawfirm.com 法律意见书 浙江天册律师事务所 关于德华兔宝宝装饰新材股份有限公司 2021年限制性股票激励计划 第三期解除限售事宜以及回购注销部分已授予限制性股票之 法律意见书 编号：TCYJS2025H0562号 致：德华兔宝宝装饰新材股份有限公司 浙江天册律师事务所（以下简称"本所"）接受德华兔宝宝装饰新材股份有限公 司（以下简称"公司"或"兔宝宝"）的委托，指派吕崇华律师、赵琰律师、冯晟律 师（以下简称"本所律师"或"经办律师"），依据《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》"）、 中国证券监督管理委员会（以下简称"中国证监会"）、《上市公司股权激励管理办 法》（以下简称"《管理办法》"）等有关法律、法规和规范性文件 ...

目 录 一、内部控制审计报告…………………………………………第 1—2 页 内部控制审计报告 天健审〔2025〕6819 号 德华兔宝宝装饰新材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 们审计了德华兔宝宝装饰新材股份有限公司（以下简称德华兔宝宝公司）2024 年 12 月 31 日的财务报告内部控制的有效性。 一、企业对内部控制的责任 按照《企业内部控制基本规范》《企业内部控制应用指引》以及《企业内部 控制评价指引》的规定，建立健全和有效实施内部控制，并评价其有效性是德华 兔宝宝公司董事会的责任。 二、注册会计师的责任 我们的责任是在实施审计工作的基础上，对财务报告内部控制的有效性发表 审计意见，并对注意到的非财务报告内部控制的重大缺陷进行披露。 三、内部控制的固有局限性 内部控制具有固有局限性，存在不能防止和发现错报的可能性。此外，由于 情况的变化可能导致内部控制变得不恰当，或对控制政策和程序遵循的程度降低， 根据内部控制审计结果推测未来内部控制的有效性具有一定风险。 四、财务报告内部控制审计意见 第 1 页 共 2 页 我们认为，德华兔宝宝公司于 2024 ...

德华兔宝宝装饰新材股份有限公司 独立董事2024年度述职报告（叶雪芳） 一、独立董事的基本情况 本人叶雪芳，1966 年 6 月生，中共党员。曾任浙江工商大学教授、杭州农业学校教 师、浙江物产金属集团管理科科长、天健会计师事务所项目经理、兼任海亮股份独立董 事、华策影视独立董事、康恩贝独立董事、华媒控股独立董事。现任公司独立董事、杭 州豪悦护理用品股份有限公司独立董事、杭州华大海天科技有限公司独立董事、杭州西 子智能停车股份有限公司（非上市）独立董事，立信中联杭州分所会计师事务所顾问。 报告期内，本人严格遵守《公司法》《上市公司治理准则》《上市公司独立董事管 理办法》等法律法规以及《公司章程》《独立董事工作制度》对独立董事的任职要求， 持续保持独立性，不存在影响独立性的情形。 二、出席会议情况 1、董事会会议 报告期内，本人认真参加公司的董事会，履行了独立董事勤勉尽责义务。2024年度， 公司共召开董事会6次，本人亲自出席会议6次，其中通讯方式出席4次，现场出席2次； 无授权委托出席、缺席、连续两次未亲自参加董事会会议情况。 2、股东大会 2024年度，公司共召开2次股东大会，本人严格按照《公司章程》、《股东 ...

德华兔宝宝装饰新材股份有限公司 独立董事2024年度述职报告（苏新建） 本人作为德华兔宝宝装饰新材股份有限公司（以下简称"公司"）的独立董事， 在 任职期间， 严格按照《公司法》、《上市公司独立董事规则》、《上市公司治理准则》、 《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》等法律法规 和《公司章程》、《独立董事工作制度》等内部控制文件的规定和要求，在2024年度工 作中，恪尽职守、勤勉尽责，忠实履行职务，积极出席相关会议，认真审议董事会各项 议案，对重大事项发表独立意见，努力维护公司整体利益和中小股东的合法权益。现将 2024年度本人履行独立董事职责情况述职如下： 一、独立董事的基本情况 本人苏新建，1976年11月生，中共党员。浙江工商大学法学院教师，研究生学历， 博士，法学教授，博士生导师。现任公司独立董事、浙江工商大学法学院党委书记，兼 任副院长。 报告期内，本人严格遵守《公司法》《上市公司治理准则》《上市公司独立董事管 理办法》等法律法规以及《公司章程》《独立董事工作制度》对独立董事的任职要求， 持续保持独立性，不存在影响独立性的情形。 二、出席会议情况 1、董事会会议 报告期内 ...

德华兔宝宝装饰新材股份有限公司 独立董事2024年度述职报告（张文标） 本人作为德华兔宝宝装饰新材股份有限公司（以下简称"公司"）的独立董事， 在 任职期间， 严格按照《公司法》、《上市公司独立董事规则》、《上市公司治理准则》、 《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》等法律法规 和《公司章程》、《独立董事工作制度》等内部控制文件的规定和要求，在2024年度工 作中，恪尽职守、勤勉尽责，忠实履行职务，积极出席相关会议，认真审议董事会各项 议案，对重大事项发表独立意见，努力维护公司整体利益和中小股东的合法权益。现将 2024年度本人履行独立董事职责情况述职如下： 一、独立董事的基本情况 本人张文标，1967年5月生，2002年毕业于南京林业大学，博士、教授、博士生导 师。曾任浙江农林大学工程学院副院长。现任公司独立董事、浙江农林大学竹子研究院 教师、江山欧派门业股份有限公司独立董事。 报告期内，本人严格遵守《公司法》《上市公司治理准则》《上市公司独立董事管 理办法》等法律法规以及《公司章程》《独立董事工作制度》对独立董事的任职要求， 持续保持独立性，不存在影响独立性的情形。 二、出席会 ...

Revenue and Profit - The company's revenue for Q1 2025 was ¥1,270,721,362.43, a decrease of 14.30% compared to ¥1,482,677,481.07 in the same period last year[5] - Net profit attributable to shareholders increased by 14.22% to ¥101,143,419.73 from ¥88,547,928.30 year-on-year[5] - Total operating revenue for the current period is ¥1,270,721,362.43, a decrease of approximately 14.26% from ¥1,482,677,481.07 in the previous period[16] - Operating profit for the current period is ¥134,051,216.02, an increase of 13.52% compared to ¥118,066,810.23 in the previous period[17] - Net profit attributable to the parent company is ¥101,143,419.73, up 14.23% from ¥88,547,928.30 in the previous period[18] - Basic earnings per share for the current period is ¥0.12, compared to ¥0.11 in the previous period[18] Cash Flow - The net cash flow from operating activities was -¥835,390,881.45, showing an improvement of 5.20% compared to -¥881,239,931.27 in the previous year[5] - Cash inflow from operating activities is ¥1,194,372,501.62, a decrease of 20.23% from ¥1,496,544,870.06 in the previous period[19] - The company reported a total cash outflow of $2.03 billion from operating activities, compared to $2.38 billion in the prior period[20] - Cash flow from operating activities showed a net outflow of approximately $835.39 million, slightly improved from a net outflow of $881.24 million in the previous period[20] - Cash flow from financing activities resulted in a net outflow of $21.74 million, compared to a larger outflow of $140.26 million in the previous period[20] - The ending cash and cash equivalents balance was $455.50 million, down from $1.01 billion at the end of the previous period[20] Assets and Liabilities - Total assets decreased by 14.26% to ¥5,075,311,210.76 from ¥5,919,312,948.32 at the end of the previous year[5] - Total current assets decreased from ¥3,496,604,779.43 to ¥2,676,709,540.24, representing a decline of approximately 23.5%[14] - Total liabilities decreased from ¥3,000,000,000 to ¥2,500,000,000, indicating a reduction of about 16.7%[14] - Total liabilities decreased to ¥1,811,005,131.57 from ¥2,757,594,149.83, reflecting a reduction of approximately 34.3%[15] - The company reported a significant decrease in short-term borrowings from ¥61,000,000.00 to ¥47,990,000.00, a decline of approximately 21%[14] Shareholder Information - The total number of common shareholders at the end of the reporting period is 39,054[11] - The largest shareholder, Dehua Group Holdings, holds 36.15% of shares, totaling 300,773,456 shares[11] - There are no changes in the top 10 shareholders due to margin trading activities[13] - The company has no preferred shareholders as of the reporting period[12] Other Financial Metrics - The company's weighted average return on equity increased to 3.26% from 2.76% year-on-year[5] - Research and development expenses for the current period are ¥12,613,041.27, slightly down from ¥13,380,134.69 in the previous period[17] - Deferred income tax liabilities decreased to ¥4,787,012.05 from ¥4,897,187.22, indicating a reduction of approximately 2.25%[15] - Other income decreased by 71.27% year-on-year, mainly due to a reduction in government subsidies received[8] - The company recorded a significant increase of 107.8% in fair value gains compared to the previous year, attributed to other non-current financial assets[8] - The company paid $128.16 million to employees, a decrease from $147.98 million in the prior period[20] - The company experienced a foreign exchange impact of $147,663.24 on cash and cash equivalents[20]

Financial Performance - The company's operating revenue for 2024 was approximately ¥9.19 billion, representing a 1.39% increase compared to ¥9.06 billion in 2023[17]. - The net profit attributable to shareholders for 2024 decreased by 15.11% to approximately ¥585.25 million from ¥689.42 million in 2023[17]. - The net profit after deducting non-recurring gains and losses was approximately ¥490.00 million, down 16.01% from ¥583.43 million in 2023[17]. - The net cash flow from operating activities for 2024 was approximately ¥1.15 billion, a significant decrease of 39.68% compared to ¥1.91 billion in 2023[17]. - The basic earnings per share for 2024 was ¥0.71, down 15.48% from ¥0.84 in 2023[17]. - The total assets at the end of 2024 were approximately ¥5.92 billion, a decrease of 7.20% from ¥6.38 billion at the end of 2023[17]. - The net assets attributable to shareholders at the end of 2024 were approximately ¥3.05 billion, down 4.90% from ¥3.21 billion at the end of 2023[17]. - The weighted average return on equity for 2024 was 18.80%, down from 23.79% in 2023, reflecting a decrease of 4.99%[17]. Dividend Distribution - The company plans to distribute a cash dividend of ¥3.2 per 10 shares to all shareholders, with no bonus shares issued[5]. - The total cash dividend amount is RMB 262,856,179.84, which accounts for 100% of the profit distribution total[138]. - The proposed profit distribution plan for 2024 includes a cash dividend of RMB 3.2 per 10 shares (tax included), with no stock dividends planned for this year[139]. Revenue Segments - The company's decorative materials business achieved revenue of 7.40 billion yuan, a year-on-year increase of 7.99%[48]. - The revenue from board products within the decorative materials segment was 4.77 billion yuan, up 7.57% year-on-year[48]. - The custom home business generated revenue of 1.72 billion yuan, a decrease of 18.73% year-on-year, with the full-house customization business contributing 707 million yuan, an increase of 18.49%[53]. - The revenue from brand licensing fees was 501.62 million yuan, showing a growth of 13.54% compared to the previous year[58]. Market Position and Strategy - The company has become one of the largest enterprises in the high-end eco-friendly furniture board market, with extensive channel coverage and a significant number of retail stores[31]. - The company is focusing on expanding its retail business in rural markets and enhancing its new retail model for stores[31]. - The company aims to strengthen its product development and design capabilities, enhancing its competitive advantage in the market[31]. - The company has established a comprehensive supply chain system, enhancing collaboration and rapid response between suppliers and distributors[45]. Research and Development - The company has applied for a total of 674 patents, including 352 invention patents, and has participated in the formulation of 138 national standards[46]. - The company is focusing on the development of biodegradable flame retardants and environmentally friendly adhesive resins to meet market demands[70]. - R&D investment amounted to ¥65,373,192.42 in 2024, a decrease of 5.96% from ¥69,512,986.89 in 2023, with R&D investment accounting for 0.71% of operating revenue[72]. - The company completed a project on intelligent sorting technology, increasing sorting efficiency by three times and reducing production costs[71]. Environmental Compliance - The company is classified as a key pollutant discharge unit by environmental protection authorities[155]. - The company reported a total wastewater discharge of 182 tons/year, with COD and ammonia levels below the discharge standards[157]. - The company has maintained a zero discharge status for hazardous waste, including active carbon and paint residues[157]. - The company’s wastewater treatment facilities have successfully met the required discharge standards, with no exceedances reported[156]. Management and Governance - The company has a strong management team with members holding advanced degrees and extensive experience in the industry, including the CFO Ruan Piaopiao, who is a certified public accountant[120]. - The company has appointed independent directors with significant academic and professional backgrounds, enhancing its governance structure[119]. - The management team remains committed to achieving sustainable growth and improving operational efficiency in the coming years[114]. - The company has established a comprehensive performance evaluation system and compensation policy for determining the remuneration of directors and senior management based on company performance[124]. Risks and Challenges - The company faces risks related to fluctuations in the real estate market, which could adversely affect its operating performance due to the high correlation with the demand for decorative materials[102]. - The company acknowledges increasing competition in the decorative materials and custom home markets, necessitating the maintenance of a competitive edge[103]. - The company is exposed to risks from significant fluctuations in raw material prices, particularly wood, which constitutes a large portion of total costs[103]. Employee Management - The total number of employees at the end of the reporting period is 3,015, with 1,405 in the parent company and 1,610 in major subsidiaries[132]. - The company has established a scientific and reasonable salary management system to motivate employees and enhance their career development[133]. - The company held 358 training sessions in 2024, covering 12,911 training participants, achieving a participation rate of 98%[134]. Shareholder Engagement - The company achieved a 55.83% investor participation rate in the 2023 annual general meeting held on May 21, 2024[111]. - The company is committed to enhancing shareholder value through mid-term dividends in addition to annual dividends[107]. - The company has conducted multiple investor communication activities, including online and in-person meetings, to discuss performance and future outlook[105].

中信建投证券股份有限公司 关于德华兔宝宝装饰新材股份有限公司 2024 年度内部控制评价报告的核查意见 中信建投证券股份有限公司（以下简称"中信建投证券"或"保荐人"）作为德 华兔宝宝装饰新材股份有限公司（以下简称"兔宝宝"或"公司"）2021 年非公开发 行 A 股股票的保荐机构，根据《证券发行上市保荐业务管理办法》等相关法律、 法规和规范性文件的规定，对《德华兔宝宝装饰新材股份有限公司 2024 年度内 部控制评价报告》进行了核查，具体情况如下： 一、保荐机构对公司 2024 年度内部控制评价报告的核查情况 中信建投证券保荐代表人认真审阅了《德华兔宝宝装饰新材股份有限公司 2024 年度内部控制评价报告》，通过询问公司董事、高级管理人员等有关人士、 查阅公司股东大会、董事会、监事会等会议文件以及各项业务和管理规章制度的 方式，从兔宝宝内部控制环境、内部控制制度建设、内部控制实施情况等方面对 其内部控制的完整性、合理性、有效性和《德华兔宝宝装饰新材股份有限公司 2024 年度内部控制评价报告》的真实性、客观性进行了核查。 二、公司内部控制制度执行有效性的自我评价 （一）内部控制评价结论 根据公司财务报告内部 ...

二、拟聘任会计师事务所的基本信息 (一) 机构信息 关于续聘会计师事务所的公告 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。 德华兔宝宝装饰新材股份有限公司（以下简称"兔宝宝"）于 2025 年 4 月 23 日召 开第八届董事会第十四次会议审议通过了《关于续聘 2025 年审计机构的议案》，公司 拟续聘天健会计师事务所（特殊普通合伙）为公司 2025 年度财务审计及内控审计机构。 本议案尚需提交公司 2024 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事项的情况说明 天健会计师事务所（特殊普通合伙）是一家具有证券、期货从业资格的专业审计机 构，具备为上市公司提供审计服务的丰富经验和职业素养，能够较好的满足公司建立健 全内部控制以及财务审计工作的要求。已与公司合作多年，在其担任公司审计机构期间， 工作勤勉尽责，坚持独立、客观、公正的审计原则，严格遵循国家有关规定以及注册会 计师执业规范的要求，按时为公司出具各项专业的审计报告，报告内容客观、公正地反 映了公司各期的财务状况和经营成果，切实履行了审计机构的职责，从专业角度维护了 公司及股 ...

证券代码：002043 证券简称：兔宝宝 公告编号：2025-015 德华兔宝宝装饰新材股份有限公司 关于使用自有资金进行现金管理额度的公告 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。 德华兔宝宝装饰新材股份有限公司（以下简称"公司"）于 2025 年 4 月 23 日召 开了公司第八届董事会第十四次会议，审议通过了《关于使用自有资金进行现金管理 额度的议案》，在确保不影响公司及子公司正常经营以及确保保证流动性和资金安全 的前提下，同意公司在不超过人民币 5 亿元的额度内使用自有资金进行现金管理，用 于购买银行、证券公司等金融机构发行的安全性高、流动性较好、中低风险、固定或 浮动收益类的理财产品。上述额度在决议有效期内可以滚动使用，并授权董事长在上 述额度内具体负责办理实施，授权期限自股东大会审议通过之日起一年。相关情况公 告如下： 6、实施方式：在额度范围内公司董事会授权董事长签署有关法律文件。具体投资 活动由财务部门负责组织实施。 二、投资风险及风险控制措施 1、投资风险 （1）虽然投资产品都经过严格的评估，但金融市场受宏观经济影响较大，不排除 该项投 ...