关于湘潭电化科技股份有限公司 最近三年非经常性损益的鉴证报告 天健会计师事务所 Pan-China Certified Public Accountants 目 录 | 一、最近三年非经常性损益的鉴证报告……………………………第 | 1—2 | 页 | | --- | --- | --- | | 二、最近三年非经常性损益明细表…………………………………第 | 3—4 | 页 | | 三、最近三年非经常性损益明细表附注……………………………第 | 5—7 | 页 | | 四、附件…………………………………………………………… 第 | 8—11 | 页 | | （一）本所营业执照复印件……………………………………… | 第 8 | 页 | | （二）本所执业证书复印件……………………………………… | 第 9 | 页 | | （三）注册会计师执业资格证书复印件……………………第 | 10—11 | 页 | 关于湘潭电化科技股份有限公司 最近三年非经常性损益的鉴证报告 天健审〔2025〕2-290 号 湘潭电化科技股份有限公司全体股东： 我们审核了后附的湘潭电化科技股份有限公司（以下简称湘潭电化公司）管 理层编制的 ...

湘潭电化科技股份有限公司 2024 年度审计报告 天健会计师事务所 Pan-China Certified Public Accountants 目 录 | 一、审计报告……………………………………………………… | 第 1—6 页 | | --- | --- | | 二、财务报表……………………………………………………… 第 | 7—14 页 | | （一）合并资产负债表…………………………………………… | 第 7 页 | | （二）母公司资产负债表………………………………………… | 第 8 页 | | （三）合并利润表………………………………………………… | 第 9 页 | | （四）母公司利润表………………………………………………第 | 10 页 | | （五）合并现金流量表……………………………………………第 | 11 页 | | （六）母公司现金流量表…………………………………………第 | 12 页 | | （七）合并所有者权益变动表……………………………………第 | 13 页 | | （八）母公司所有者权益变动表…………………………………第 | 14 页 | | 三、财务报表附注……………… ...

湘潭电化科技股份有限公司 独立董事述职报告 作为湘潭电化科技股份有限公司（以下简称"公司"）的独立董事，本人严格 按照《公司法》《上市公司独立董事管理办法》等法律法规和《公司章程》的规 定，本着客观、公正、独立的原则，忠实、勤勉、尽责地履行职责，积极发挥独立 董事作用，维护公司整体利益和全体股东尤其是中小股东的合法权益。本人因任期 届满 6 年于 2024 年 11 月 14 日离任，现将 2024 年度任职期间履职情况报告如下： 一、基本情况 汪形艳，1980 年 9 月出生，中共党员，博士学历，教授。2005 年 7 月参加工 作，历任湖南人文科技学院化学与材料科学系助教、讲师，湘潭大学化工学院讲 师、副教授，美国新泽西理工学院国家公派访问学者。现任湘潭大学环境与资源学 院教授，2018 年 11 月 9 日至 2024 年 11 月 14 日任公司独立董事。报告期内，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、2024 年度履职情况 （一）出席董事会和股东大会情况 2024 年度，本人严格按照有关法律法规的要求，勤勉履行职责，积极参加公 司召开的董事 ...

湘潭电化科技股份有限公司 独立董事述职报告 作为湘潭电化科技股份有限公司（以下简称"公司"）的独立董事，本人严格 按照《公司法》《上市公司独立董事管理办法》等法律法规和《公司章程》的规 定，本着客观、公正、独立的原则，忠实、勤勉、尽责地履行职责，积极发挥独立 董事作用，维护公司整体利益和全体股东尤其是中小股东的合法权益。现将 2024 年度履职情况报告如下： 本人作为公司董事会审计委员会主任委员、薪酬与考核委员会委员，积极参加 了委员会工作，认真履行职责，出席会议情况如下： 报告期内，本人主持审计委员会会议 8 次，对公司内部审计工作报告、定期报 告、内部控制自我评价报告、聘请审计机构、聘任财务总监等事项进行了审议。认 一、独立董事基本情况 周波，1962 年 12 月出生，中共党员，大专学历，中国注册会计师、审计师。 1982 年 7 月参加工作曾任湘潭无线电有限公司任会计，湘潭市审计局审计事务所财 务审计部经理，湘潭汇丰会计师事务所财务审计部经理，湖南精诚会计师事务所有 限公司合伙人、副所长，现任公司独立董事。报告期内，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 ...

根据中国证券监督管理委员会《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》等要求，湘潭电化科技股份有限公司（以下简称"公司"）董 事会就公司报告期内在任独立董事汪形艳、何琪、周波、舒洪波的独立性情况进 行评估并出具如下专项意见： 经核查独立董事汪形艳、何琪、周波、舒洪波的任职经历以及签署的相关自 查文件，上述人员未在公司担任除独立董事以外的任何职务，也未在公司主要股 东公司担任任何职务，与公司以及主要股东之间不存在利害关系或其他可能妨碍 其进行独立客观判断的关系，不存在影响独立董事独立性的情况，符合《上市公 司独立董事管理办法》《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》中对独立董事独立性的相关要求。 湘潭电化科技股份有限公司董事会 对独立董事 2024 年度独立性评估的专项意见 湘潭电化科技股份有限公司董事会 二〇二五年四月二十二日 ...

（二）社会上存在的已经或将给公司造成不良影响的传言或信息； （三）可能或者已经影响社会公众投资者投资取向，造成股价异常波动的信 息； 舆情管理制度 第一章 总则 第一条 为提高湘潭电化科技股份有限公司（以下简称"公司"）应对各类 舆情的能力，建立快速反应和应急处置机制，及时、妥善处理各类舆情对公司股 价、商业信誉以及正常生产经营活动造成的影响，切实保护投资者合法权益，根 据相关法律法规和规范性文件规定，结合公司实际情况，特制订本制度。 第二条 本制度所称舆情包括： （一）报刊、电视、网络等媒体对公司进行的负面报道或不实报道； 湘潭电化科技股份有限公司 处理措施及相关工作。 第七条 舆情工作组是公司应对各类舆情处理工作的领导机构，统一领导公 司应对各类舆情的处理工作，就相关工作做出决策和部署，根据需要研究决定公 司对外发布的相关信息，主要职责包括： （四）其他涉及公司信息披露且可能对公司股票及其衍生品交易价格产生较 大影响的事件信息。 （一）决定启动和终止各类舆情处理工作的相关事宜； （一）重大舆情：指传播范围较广，严重影响公司公众形象或正常经营活动， 使公司已经或可能遭受损失，已经或可能造成公司股票及其衍生品 ...

湘潭电化科技股份有限公司 独立董事述职报告 作为湘潭电化科技股份有限公司（以下简称"公司"）的独立董事，本人严格 按照《公司法》《上市公司独立董事管理办法》等法律法规和《公司章程》的规 定，本着客观、公正、独立的原则，忠实、勤勉、尽责地履行职责，积极发挥独立 董事作用，维护公司整体利益和全体股东尤其是中小股东的合法权益。本人于 2024 年 11 月 14 日当选公司独立董事，现将 2024 年度任职期间履职情况报告如下： 一、独立董事基本情况 舒洪波，1984 年 7 月出生，中共党员，博士学历，教授。2013 年 7 月起任职 于湘潭大学化学学院，历任讲师、硕士生导师、博士后、副教授，现任湘潭电化科 技股份有限公司独立董事，湘潭大学化学学院教授、博士生导师，湘潭大学"绿色 新能源关键材料研究生拔尖创新人才联合培养地"湖南省基地负责人，湘潭大学电 化学能源储存与转换湖南省重点实验室主任。报告期内，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、2024 年度履职情况 （一）出席董事会和股东大会情况 2024 年度，本人严格按照有关法律法规的要求，勤勉履行职责， ...

湘潭电化科技股份有限公司 独立董事述职报告 作为湘潭电化科技股份有限公司（以下简称"公司"）的独立董事，本人严格 按照《公司法》《上市公司独立董事管理办法》等法律法规和《公司章程》的规定， 本着客观、公正、独立的原则，忠实、勤勉、尽责地履行职责，积极发挥独立董事 作用，维护公司整体利益和全体股东尤其是中小股东的合法权益。现将 2024 年度履 职情况报告如下: 一、基本情况 何琪，1972 年 7 月出生，民建会员，法学本科学历，1994 年 12 月参加工作， 历任湘潭市岳塘区法律服务所法律工作者、主任，湖南潭州律师事务所律师。现任 公司独立董事，湖南潭州律师事务所主任等。报告期内，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、2024 年度履职情况 （一）出席董事会和股东大会情况 2024 年度，本人严格按照有关法律法规的要求，勤勉履行职责，积极参加公司 召开的董事会、股东大会，认真审阅了会议议案及相关材料，作出了独立、客观、 公正的判断，对 2024 年度公司董事会各项议案均表示赞成，无反对、弃权或提出异 议的情形。 报告期内，本人出席董事会情况如下： ...

Financial Performance - The company's operating revenue for 2024 was CNY 1,912,437,906.31, a decrease of 11.60% compared to CNY 2,163,463,001.86 in 2023[17] - The net profit attributable to shareholders for 2024 was CNY 315,007,562.96, down 10.59% from CNY 352,331,604.76 in 2023[17] - The net profit after deducting non-recurring gains and losses was CNY 243,894,933.77, a decline of 17.32% from CNY 294,973,425.20 in 2023[17] - The basic earnings per share for 2024 was CNY 0.5, down 10.71% from CNY 0.56 in 2023[17] - The total assets at the end of 2024 were CNY 4,924,010,880.57, a decrease of 1.86% from CNY 5,017,246,028.93 at the end of 2023[17] - The net assets attributable to shareholders increased by 7.59% to CNY 2,994,895,053.76 at the end of 2024, compared to CNY 2,783,741,545.10 at the end of 2023[17] - The cash flow from operating activities for 2024 was CNY 406,098,479.03, a decrease of 4.40% from CNY 424,805,654.73 in 2023[17] - The weighted average return on equity for 2024 was 10.94%, down from 13.47% in 2023[17] Dividend and Shareholder Information - The company plans to distribute a cash dividend of CNY 1.60 per 10 shares, based on a total of 629,481,713 shares[5] - The company plans to distribute a cash dividend of 1.68 CNY per 10 shares, totaling 105,752,927.78 CNY (including tax) based on a total share capital of 629,481,713 shares[141] - The cash dividend distribution for 2024 is set at 1.60 CNY per 10 shares, amounting to 100,717,074.08 CNY (including tax) without issuing new shares or capital reserve conversion[143] Market and Product Insights - The company’s manganese battery materials are primarily used in traditional primary batteries and new energy batteries, with a significant market share in the EMD sector, accounting for 69% of global supply[26] - The export volume of primary batteries in China reached 33.165 billion units in 2024, representing a year-on-year growth of 14.75%[26] - The lithium manganese oxide shipment volume increased by 27.6% in 2024, totaling 115,000 tons, despite facing cost pressures and intense market competition[26] - The EMD product sales volume increased by 11.63% year-on-year, maintaining a leading market share in the mercury-free alkaline manganese sector[38] - The lithium manganate segment saw a sales volume increase of 16.54%, with a capacity utilization rate rising to 72%[39] Research and Development - The company invested CNY 102 million in R&D, accounting for 5.33% of operating revenue, focusing on product innovation and team development[40] - The company holds 17 patents related to battery materials and has established a strong R&D team with extensive industry experience, enhancing its product development capabilities[33] - The company has a well-developed R&D infrastructure, including a CNAS laboratory and partnerships with universities, facilitating technology transfer and innovation[36] - The number of R&D personnel rose by 3.95% to 237, with a notable increase in master's degree holders by 52.94% to 26[57] Environmental and Sustainability Efforts - The company invested approximately 126.57 million yuan in environmental governance and protection during the reporting period[161] - The company achieved a total solar power generation of 6.24 million kWh in 2024, reducing reliance on purchased electricity[162] - The company has established a comprehensive environmental monitoring system, ensuring stable compliance with national emission standards for major pollutants[160] - The company has implemented a robust emergency response plan for environmental incidents, with updates filed with the local environmental authority in 2023[158] - The company is committed to environmental protection and sustainable development, optimizing product structure and increasing investment in clean production technologies[164] Operational Efficiency and Cost Management - The company is focusing on developing high-performance sodium-ion battery materials and enhancing its competitive edge in the energy materials sector[56] - The company aims to enhance its competitive edge by optimizing production processes and reducing raw material and energy consumption[93] - The company is facing intensified market competition in the new energy battery materials sector, prompting a strategy to improve operational efficiency and reduce costs[97] - The company plans to enhance its supply chain logistics with an investment of 2,200 million to reduce costs and improve delivery times[200] Governance and Compliance - The company has established a clear governance structure with a diverse board of directors, including independent directors[113] - The company has maintained a governance structure that aligns with regulatory requirements, with no significant discrepancies noted[107] - The company has established a comprehensive internal control system to enhance risk prevention capabilities, ensuring compliance and asset security[146] - The company is committed to ensuring that its controlling shareholders do not engage in urban wastewater centralized treatment business, eliminating potential industry competition[110] Future Outlook and Strategic Initiatives - The company is actively pursuing strategies for market expansion and product development in the upcoming quarters[133] - The company is considering strategic acquisitions, with a budget of 10,000 million allocated for potential targets in the tech sector[200] - The company plans to expand its market presence in Southeast Asia, targeting a 30% increase in market share by 2025[119] - The company aims to enhance its R&D capabilities by collaborating with universities and research institutions, focusing on high-performance electrolytic manganese dioxide products and lithium manganese oxide technology[87] Employee and Community Engagement - The company has implemented various employee welfare programs, including health checks and training, enhancing employee satisfaction and workplace environment[165] - The company supported social welfare initiatives with a total expenditure of CNY 1.3124 million, including CNY 800,000 for rural construction and CNY 48,060 for local community support[167] - The company emphasizes the importance of employee rights and has established comprehensive labor management systems to protect workers' interests[165] Risk Management - The company is enhancing risk management by establishing a comprehensive risk control system focusing on prevention, monitoring, and response[96] - The company is implementing measures to mitigate raw material price volatility risks by strengthening supply chain management and establishing a strategic supplier system[98]

Industry Overview - Manganese is a crucial strategic mineral resource, with China categorizing it as a scarce mineral. The country has a high dependence on imports, with 80%-90% of its manganese supply sourced from abroad, making it the largest manganese importer globally [2][3] - China's manganese ore production has been declining due to low ore grades, high impurities, and stringent mining regulations. The import volume and net import volume have consistently remained above 27 million tons, with projections for 2024 showing a decrease to approximately 29.29 million tons and 29.02 million tons, representing year-on-year declines of 6.28% and 7.14% respectively [2][3] Industry Chain - The manganese industry chain consists of three segments: upstream (exploration and mining), midstream (smelting and processing), and downstream (application in various industries). Key players in the upstream include companies like Western Gold, WISCO, and Southern Manganese, while midstream players include Tianyuan Manganese and Southern Manganese [4] - The downstream applications of manganese products span across steel, batteries, chemicals, construction, real estate, transportation, new energy vehicles, aerospace, and pharmaceuticals [4] Global Manganese Resources - Global manganese metal reserves are approximately 1.5 billion tons, with South Africa, Australia, China, and Brazil accounting for over 85% of total reserves. South Africa holds the largest share at around 32%, while China ranks third with about 15% [5] - High-grade manganese resources, with manganese content above 35%, are primarily found in South Africa, Gabon, Australia, and Brazil, while China mainly has low-grade resources with manganese content generally below 30% [5] Domestic Manganese Resources - China's manganese ore resources are predominantly composed of carbonate manganese ore, which constitutes about 55.8% of the total reserves. The distribution of manganese resources is uneven, with the highest concentration in Guangxi, accounting for 43.24% of the national reserves, followed by Guizhou at 17.83% [9] Market Report - The report titled "China Manganese Industry Market Operation Status and Future Strategic Analysis" provides a comprehensive analysis of the manganese industry's development environment, operational status, import and export dynamics, and competitive landscape, projecting trends for 2025 [11][13]