北京北斗星通导航技术股份有限公司 以自筹资金预先投入募集资金 大 华 会 计 师 事 务 所 (特 殊 普 通 合 伙 ) Da Hua Certified Public Accountants（Special General Partnership） 北京北斗星通导航技术股份有限公司 投资项目的鉴证报告 大华核字[2023]0014611 号 以自筹资金预先投入募集资金投资项目的鉴证报告 （截止 2023 年 8 月 31 日） 目 录 页 次 一、 以自筹资金预先投入募集资金投资项目的鉴 证报告 1-3 二、 北京北斗星通导航技术股份有限公司以自筹 资金预先投入募集资金投资项目的专项说明 1-3 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 以 自 筹 资 金 预 先 投 入 募 集 资 金 投 资 项 目 的 鉴 证 报 告 大华核字[2023]0014611 号 北京北斗星通导航技术股份有限公司全体股东： 我们审核了后附的 ...

4、上表中数值若出现总数与各分项数值之和尾数不符，均为四舍五入原因所致。 5、上表中公司董事、高级管理人员所持的限制性股票解除限售后，须遵守《公司法》 《证券法》及其他法律、行政法规和中国证监会、深圳证券交易所关于董事、监事、高级管 理人员买卖公司股票的相关规定。 - 1 - 注：1、上述任何一名激励对象通过全部有效的股权激励计划获授的本公司股票均未超 过公司总股本的 1%。公司全部有效的激励计划所涉及的标的股票总数累计不超过股权激励 计划提交股东大会审议前公司股本总额的 10%。 2、本激励计划激励对象不包括独立董事、监事及单独或合计持有公司 5%以上股份的股 东或实际控制人及其配偶、父母、子女。 3、上表中已剔除不再符合激励对象资格的 2 名激励对象（其已获授尚未解除限售的限 制性股票将由公司回购注销）和个人层面绩效考核不合格的 5 名激励对象。 北京北斗星通导航技术股份有限公司 2021 年限制性股票激励计划预留授予部分 第一个解除限售期解除限售激励对象名单 一、预留授予部分第一个解除限售期解除限售总体情况 姓名 职务 预留授予 的限制性 股票数量 （万股） 已解除限售 的预留授予 的限制性股 票数量（ ...

证券代码：002151 证券简称：北斗星通 公告编号：2023-075 北京北斗星通导航技术股份有限公司 关于筹划重大资产出售的进展公告 本公司及董事会全体成员保证公告内容的真实、准确和完整，不存在虚假记 载、误导性陈述或者重大遗漏。 截至本公告披露日，公司及相关各方正在积极、有序推进本次重大资产出 重要内容提示： 1、北京北斗星通导航技术股份有限公司（以下简称"公司"）正在筹划重 大资产出售事项。公司旗下全资子公司北斗星通（重庆）汽车电子有限公司（以 下简称"重庆北斗"）筹划拟以现金方式向北京华瑞世纪智联科技有限公司（以 下简称"华瑞智联"）出售直接持有的北斗星通智联科技有限责任公司（以下简 称"北斗智联"）15%的股权（以下简称"本次交易"）。 2、截至本公告披露日，本次交易有关事项正在积极推进中，所涉及的审 计、评估等工作尚未完成。交易双方尚未签署任何协议，交易方案仍需进一步 论证和沟通协商，并需按照相关法律、法规及公司章程的规定履行公司、标的 公司及交易对方必要的内外部相关决策、审批程序。存在未能通过该等决策、 审批程序的风险，敬请广大投资者注意投资风险。 一、本次筹划的交易概述 2023 年 8 月 ...

北京北斗星通导航技术股份有限公司（以下简称"公司"）于2023年5月26日 召开第六届董事会第二十九次会议，审议通过了《关于为控股子公司申请银行授 信提供担保的议案》。公司下属控股子公司北斗星通智联科技有限责任公司（以 下简称"北斗智联"）及江苏北斗星通汽车电子有限公司（以下简称"江苏北斗 "），为满足自身经营及未来发展的资金需求，保证生产经营等各项工作顺利进行 ，拟于2023年12月31日前，向银行申请不超过4.5亿元人民币的融资授信额度。 同意公司为北斗智联及江苏北斗本次申请授信额度的56.5%即25,425万元提供连 带责任保证担保，担保额度占公司2022年度经审计净资产的5.86%。详见2023年 5 月 27 日刊登于《 证券日 报 》、《 证 券 时 报 》 及 巨 潮 资 讯 网 （ http://www.cninfo.com.cn）的《关于为控股子公司申请银行授信提供担保的公 告》（公告编号：2023-048）。上述事项已于2023年6月14日经公司2023年度第二 次临时股东大会审议并通过。 北京北斗星通导航技术股份有限公司 关于为控股子公司申请银行授信提供担保的进展公告 本公司及董事会全体 ...

1、公司不存在报告期内或以前年度发生并延续到报告期的控股股东及其他 关联方占用公司资金的情况。 2、报告期内，公司严格按《对外担保管理制度》的规定，未发生为股东、 实际控制人及其关联方等提供任何对外担保，亦未发生违反规定的对外担保事项， 也无以前年度发生但持续到报告期内的对外担保事项。 （此页无正文，为北京北斗星通导航技术股份有限公司独立董事关于 2023 年半年度控股股东及关联方占用资金和对外担保情况的独立意见签字页） 北京北斗星通导航技术股份有限公司 独立董事关于 2023 年半年度 控股股东及关联方占用资金和对外担保情况的独立意见 根据《公司法》、《关于规范上市公司与关联方资金往来及上市公司对外 担保若干问题的通知》、《关于规范上市公司对外担保行为的通知》、《股票 上市规则》、《公司章程》等有关法律、法规及规范性文件的相关规定，我们 作为北京北斗星通导航技术股份有限公司（以下简称"公司"）的独立董事， 对公司关于 2023 年半年度控股股东及关联方占用资金和对外担保情况进行认真 了解后，基于我们的独立判断，发表如下独立意见： 刘胜民 独立董事：许 芳 刘国华 2023 年 8 月 29 日 ...

Financial Position - Total liabilities amounted to ¥2,784,370,272.21, a slight decrease from ¥2,794,668,843.79 in the previous period[3] - Current liabilities totaled ¥2,190,905,051.62, compared to ¥2,222,115,388.54 previously, indicating a decrease of approximately 1.3%[3] - Non-current liabilities increased to ¥593,465,220.59 from ¥572,553,455.25, reflecting an increase of about 3.2%[3] - Total equity reached ¥5,605,744,480.52, up from ¥4,813,885,207.11, representing a growth of approximately 16.4%[3] - The total assets of the company amounted to ¥8,390,114,752.73, up from ¥7,608,554,050.90, indicating an increase of approximately 10.2%[3] Cash and Cash Equivalents - Cash and cash equivalents rose to ¥954,810,311.28, a substantial increase from ¥215,858,197.64, indicating a growth of approximately 341.5%[3] - The company reported a total cash balance of CNY 1,979,255,176.25 at the end of the period, compared to CNY 1,239,135,552.50 at the beginning of the period, indicating a significant increase of approximately 60%[153] - The bank deposits increased from CNY 998,238,740.76 to CNY 1,709,306,341.11, reflecting a growth of about 71%[153] - The company’s cash and cash equivalents include CNY 479,186,271.03 held overseas, showing a slight decrease from the previous period[153] - The company reported a significant increase in cash and cash equivalents, reflecting improved liquidity management strategies[183] Profit and Loss - The company reported a net profit of ¥169,547,687.52, compared to ¥128,976,589.24 in the previous period, reflecting an increase of about 31.5%[3] Accounting Policies and Estimates - The company has no changes in accounting policies or estimates during the reporting period[10] - The company applies expected credit loss accounting for financial assets measured at amortized cost, recognizing loss provisions based on the weighted average of credit losses due to default risk[19] - The company recognizes credit loss provisions in the income statement as impairment losses or gains, reducing the carrying amount of financial assets[20] Credit Risk Management - Expected credit loss is defined as the present value of the difference between all contractual cash flows expected to be received and the cash flows expected to be collected[19] - For receivables and contract assets governed by revenue standards, the company uses a simplified measurement method to measure loss provisions equivalent to the expected credit losses over the entire duration[19] - The company assesses whether the credit risk of financial instruments has significantly increased since initial recognition and measures loss provisions accordingly[21] - The company classifies receivables into several groups based on credit risk characteristics to calculate expected credit losses when sufficient evidence cannot be obtained at the individual instrument level[27] - Expected credit losses for receivables are assessed individually when sufficient evidence is available; otherwise, they are grouped based on historical loss experience and current conditions[47] - The company applies an aging analysis method to calculate expected credit losses, referencing historical loss experience and future economic forecasts[49] Inventory Management - The company applies a perpetual inventory system for inventory management[28] - Inventory write-downs can be reversed when the factors leading to the write-down have disappeared, impacting current profits[50] Contract Assets and Liabilities - The company recognizes contract assets when it has the right to receive consideration from customers, which is dependent on factors other than the passage of time[52] - The company recognizes contract liabilities for obligations to transfer goods to customers for received or receivable consideration[72] Intangible Assets - The company evaluates the initial measurement of intangible assets upon acquisition, categorizing them as having either a finite or indefinite useful life[67] - The company assesses the useful life and amortization method of finite-lived intangible assets at each reporting period, making adjustments if there are discrepancies with original estimates[68] - Internal research and development expenditures during the research phase are recognized as expenses in the current period[69] - The company capitalizes development expenditures as intangible assets when specific criteria are met during the development phase[119] - Goodwill impairment testing involves comparing the carrying amount of the asset group, including allocated goodwill, with its recoverable amount[120] Taxation - The company has a tax rate of 15% for most subsidiaries, with one subsidiary, RX Networks Inc., having a higher tax rate of 26%[149] - The company has a tax rate of 25%, with reduced rates of 15% and 10% applicable under certain conditions for corporate income tax[169] - The company has implemented a policy for tax deductions on R&D expenses, enhancing its financial position[151] - The company holds a high-tech enterprise certificate valid for three years, allowing it to enjoy a reduced corporate income tax rate of 15% for the years 2020 to 2022[170] - The company is eligible for a 100% tax deduction on R&D expenses incurred from January 1, 2023, which do not form intangible assets, and a 200% deduction for those that do[172] Government Subsidies - The company has received government subsidies related to its daily operations, which are recorded as other income or offset against related costs[138] - The company has received government subsidies recognized as monetary assets, measured at the amount receivable, and non-monetary assets measured at fair value or nominal value of ¥1 if fair value cannot be reliably obtained[159] - The company utilizes the total amount method for accounting treatment of government subsidies, consistently applying this method for similar subsidies[159] Financial Instruments - The company classifies financial assets into three categories: measured at amortized cost, measured at fair value with changes recognized in other comprehensive income, and measured at fair value with changes recognized in profit or loss[189] - The company’s financial instruments are recognized upon entering into a contract, with interest income calculated using the effective interest method[188] Other Financial Information - The company confirmed deferred tax assets amounting to ¥4,254,916.02 and deferred tax liabilities of ¥4,041,730.57, resulting in a deferred tax expense of ¥213,185.45 for the period[167] - The company confirmed that impairment losses on assets will adjust depreciation or amortization expenses in future periods to allocate the adjusted book value systematically over the remaining useful life of the asset[96] - Long-term prepaid expenses are amortized over a period exceeding one year using the straight-line method[97] - Short-term employee compensation is recognized as a liability and included in related asset costs and expenses based on the benefits received from employee services[98] - The company confirmed its share of assets and liabilities in joint operations according to relevant accounting standards, recognizing income from the sale of its share of joint operation outputs[181] - The company reported a provision for expected credit losses on receivables, with a beginning balance of ¥3,702,133.76, a recovery of ¥1,174,768.95, and an ending balance of ¥2,527,364.81[179] - The company has completed debt restructuring with Zhejiang Zhongtai Automobile Manufacturing Co., resulting in the recognition of trading financial assets[176] - The company reported a total of 269,774,707.11 CNY in restricted funds at the end of the period, compared to 240,608,864.41 CNY at the beginning of the period, indicating an increase of approximately 12.14%[193] - The company’s accounts receivable include a total of 28,295,000 CNY in commercial acceptance notes, representing 100% of the total[196] - The company’s consolidated financial statements include all subsidiaries under its control, ensuring comprehensive reporting of financial performance[198] - Foreign currency transactions are recorded at the spot exchange rate on the transaction date, with monetary items converted at the exchange rate on the balance sheet date, affecting current profit or loss[184] - The company’s foreign currency translation adjustments are recorded in other comprehensive income, impacting overall equity[185]

Financial Performance - The company's operating revenue increased by 30.2% year-on-year, reaching ¥989,820,164.97 compared to ¥760,213,400.76 in the same period last year[20] - Net profit attributable to shareholders of the listed company decreased by 55.98%, amounting to ¥20,173,278.95, down from ¥45,829,215.61 year-on-year[3] - The net profit after deducting non-recurring gains and losses dropped by 71.14%, totaling ¥9,518,774.07 compared to ¥32,983,157.65 in the previous year[17] - Operating profit for the current period was reported at -¥5,298,976.10, a decline from a profit of ¥32,795,951.30 in the previous period[64] - The company reported a significant decrease in investment income, down 46.3% to ¥116.07 million, primarily due to previous year's financial gains[7] - The company reported a net loss in investment income of ¥1,346,189.95, down from a loss of ¥2,506,906.59 in the previous period[64] Cash Flow and Liquidity - The net cash flow from operating activities was negative, amounting to -¥239,872,995.35, worsening from -¥163,921,306.01 year-on-year, a decline of 46.33%[17] - The company reported a decrease in cash flow from operating activities, with cash and cash equivalents declining by 13.3%[29] - Cash flow from operating activities generated ¥937,978,228.14, up from ¥853,730,394.12 in the last period, reflecting an increase of approximately 9.9%[65] - The company's cash and cash equivalents at the end of the period are 1,074,523,630.31 RMB, down from 1,239,135,552.50 RMB at the beginning of the year, representing a decrease of approximately 13.3%[29] - The ending balance of cash and cash equivalents was CNY 879.04 million, down from CNY 1,048.78 million in the previous year[58] Assets and Liabilities - The total assets at the end of the reporting period were ¥7,588,661,610.42, a slight decrease of 0.26% from ¥7,608,554,050.90 at the end of the previous year[17] - Current liabilities totaled ¥2,080,537,418.91, down from ¥2,222,115,388.54, showing a decrease of about 6.4%[63] - Non-current liabilities increased to ¥690,593,679.83 from ¥572,553,455.25, marking an increase of approximately 20.6%[63] - The total liabilities and equity amounted to ¥7,588,661,610.42, slightly down from ¥7,608,554,050.90[63] Shareholder Information - The total number of common shareholders at the end of the reporting period is 117,710[25] - The largest shareholder, Zhou Ruxin, holds 15.81% of the shares, amounting to 81,055,729 shares[25] - The total equity attributable to shareholders of the parent company increased to ¥4,364,553,633.64 from ¥4,335,653,523.17, reflecting a growth of approximately 0.7%[63] Research and Development - Research and development expenses increased by 40.09%, reaching ¥9,710,000, reflecting the company's commitment to core and strategic business development[21] - Research and development expenses for the current period were ¥97,251,171.15, compared to ¥69,419,958.30 in the previous period, indicating an increase of about 40.1%[64] Operating Costs and Expenses - Operating costs increased by CNY 227.01 million, up 43.19%, primarily due to the growth in automotive electronics revenue[42] - Employee compensation payable decreased by CNY 105.67 million, a decline of 66.26%, mainly due to the payment of year-end bonuses during the reporting period[41] - Credit impairment losses rose by CNY 7.41 million, an increase of 669.62%, attributed to higher sales volume and accounts receivable[43] Strategic Initiatives - The company aims to expand its "cloud + chip" business model, impacting net profit by approximately ¥10 million due to strategic investments[3] - The company experienced a 40.1% decrease in prepaid expenses, amounting to ¥62,053,100, mainly due to inventory receipt adjustments[19] Share Repurchase - The company repurchased a total of 5,018,178 shares, accounting for 0.98% of the total share capital, for employee incentive plans[48]

证券代码： 002151 证券简称：北斗星通 北京北斗星通导航技术股份有限公司 投资者关系活动记录表 | 投资者关系活动 | □特定对象调研 □ 分析师会议 | | --- | --- | | 类别 | □ 媒体采访 √ 业绩说明会 | | | □ 新闻发布会 □ 路演活动 | | | 现场参观 □ | | | 其他 （请文字说明其他活动内容） □ | | 参与单位名称及 | 投资者网上提问 | | 人员姓名 | | | 时间 | 2023 年 4 月 12 日 (周三) 下午 15:00~17:00 | | 地点 | 公司通过全景网"投资者关系互动平台"（https://ir.p5w.net）采用网 | | | 络远程的方式召开业绩说明会 | | 上市公司接待人 | 1、董事长兼总经理周儒欣 | | 员姓名 | 2、副总经理 董事会秘书潘国平 | | | 3、副总经理 财务负责人张智超 | | | 4、独立董事刘胜民 | | | 5、保荐代表人王希婧 投资者提出的问题及公司回复情况 | | | 1、在卫星通信领域（6G），咱们公司有多少参与或哪些环节参与， | | | 公司就投资者在本次说明会中提出的问题进 ...

Financial Performance - The company's operating revenue for 2022 was ¥3,816,077,696.79, a decrease of 0.90% compared to ¥3,850,666,849.49 in 2021[24]. - The net profit attributable to shareholders for 2022 was ¥145,215,509.23, down 28.31% from ¥202,572,172.21 in 2021[24]. - The net profit attributable to shareholders after deducting non-recurring gains and losses was ¥68,140,238.85, a decline of 47.97% from ¥130,959,163.64 in 2021[24]. - The net cash flow from operating activities for 2022 was -¥238,701,344.19, a significant decrease of 178.29% compared to ¥304,902,936.43 in 2021[24]. - The basic earnings per share for 2022 was ¥0.29, down 27.50% from ¥0.40 in 2021[24]. - The diluted earnings per share for 2022 was ¥0.28, a decrease of 22.22% from ¥0.36 in 2021[24]. - Revenue for the reporting period was CNY 7.15 billion, a year-on-year decrease of 28.12%, and a decrease of 15.39% after excluding consolidation factors[103]. - The company reported a net profit attributable to shareholders of CNY 145 million, a decrease of 28.31% year-on-year, primarily due to increased strategic investments[117]. Cash Flow and Investments - The net cash flow from operating activities decreased by 178.29%, resulting in a net outflow of approximately -¥238.70 million in 2022[160]. - The net cash flow from investing activities dropped by 154.29% year-on-year, largely due to a previous year's gain from the disposal of equity[148]. - The net cash flow from financing activities fell by 315.87% year-on-year, primarily due to a lack of financing received in the current year compared to the previous year[148]. - The company reported a significant decline in net cash increase, dropping by 416.79% to approximately -¥733.03 million in 2022[160]. - The total investment amount for the reporting period was 311,479,063 CNY, a decrease of 23.84% compared to the previous year's investment of 408,959,672.85 CNY[168]. Research and Development - R&D investment reached CNY 588 million, accounting for 15.42% of operating revenue, with a year-on-year growth of 37.51%[99]. - The proportion of R&D personnel increased to 34.32%, up from 31.05% in the previous year[134]. - R&D investment increased by 37.51% compared to the previous year, primarily due to increased focus on chip and data service sectors[147]. - The proportion of R&D investment to operating revenue rose by 4.3%, attributed to strategic investments that have not yet generated revenue[148]. - The company applied for 393 patents during the reporting period, with 221 granted, and a cumulative patent application total of 1,304, including 659 invention patents[99]. Product Development and Market Strategy - The company plans to enhance its core chip and data service business, which is currently at a leading position domestically and internationally[49]. - The company aims to enhance its market share in high-precision data services and cloud platform construction, leveraging its advanced 22nm process technology[76]. - The company is actively expanding its product offerings, including high-precision GNSS SoC chips and various positioning modules, to meet market demands[63]. - The company is focusing on the development of software tools for positioning algorithms, model development, and data analysis to enhance application flexibility[59]. - The company aims to establish a competitive advantage in high-frequency wireless communication by developing a series of high-frequency, high-Q value LTCC materials[158]. Industry Trends and Government Support - The satellite navigation and positioning services industry in China reached a total output value of CNY 469 billion in 2021, reflecting a growth of 16.29% compared to 2020[58]. - The government has included the industrialization of the BeiDou system in its major projects, promoting its application in various sectors such as transportation, finance, and energy[59]. - The satellite navigation and positioning service industry is transitioning from a high growth phase to a fusion development phase, with a focus on integrated PNT and spatiotemporal services[61]. Operational Challenges and Strategic Adjustments - The company reported that its net profit for the last three accounting years, after deducting non-recurring gains and losses, has been negative, indicating concerns about its ongoing viability[24]. - The company is facing delays in the 5G communication core RF component project due to late funding arrival, global logistics issues, and extended delivery times for raw materials and core components[188]. - The company has implemented a diversified incentive mechanism for employees, including stock options and profit-sharing plans, to enhance employee retention and motivation[92]. Market Presence and Customer Engagement - The company has over 50,000 users connected to the Beidou Ship Network, with more than 150,000 mobile users and over 1,300 monitoring systems in place, marking it as a significant application case of the Beidou system in China[81]. - The company is expanding its market presence in various sectors, including logistics, healthcare, and retail, through integrated hardware and software solutions[71]. - The company achieved significant breakthroughs in high-end smart cockpit projects, securing contracts with leading new car manufacturers[105].

证 券代码：002151 证券简称：北斗星通 公告编号：2023-032 北京北斗星通导航技术股份有限公司 关于举办 2022 年度业绩说明会的公告 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。 北京北斗星通导航技术股份有限公司（以下简称"公司"）定于 2023 年 04 月 12 日 15:00-17:00 在全景网举办 2022 年度业绩说明会，本次年度业绩说明会 将采用网络远程的方式举行，投资者可登陆全景网"投资者关系互动平台" （http://ir.p5w.net）参与本次年度业绩说明会。 出席本次说明会的人员有：公司董事长兼总经理周儒欣、财务负责人张智超、 独立董事刘胜民、董事会秘书潘国平、保荐代表人王希婧。 为充分尊重投资者、提升交流的针对性，现就公司 2022 年度业绩说明会提 前向投资者公开征集问题，广泛听取投资者的意见和建议。投资者可于 2023 年 04 月 07 日前访问 http://ir.p5w.net/zj/，或扫描下方二维码，进入问题征集 专题页面。公司将在 2022 年度业绩说明会上，对投资者普遍关注的问题进行回 答。 欢迎广 ...