Core Viewpoint - The document outlines the underwriting report for Aotegia New Energy Technology Co., Ltd.'s issuance of shares to specific investors, detailing the company's compliance with relevant laws and regulations, as well as its financial status and operational risks [1][2][32]. Company Overview - Aotegia specializes in the development, production, and sales of automotive thermal management systems and components, including air conditioning compressors, energy storage batteries, and charging system thermal management products [5][6]. - As of June 30, 2025, the company reported total assets of 1,125,481.10 million RMB and total liabilities of 556,911.08 million RMB, indicating a stable financial position [5]. Financial Performance - For the first half of 2025, Aotegia achieved total revenue of 400,145.08 million RMB, with a net profit of 7,315.93 million RMB [5]. - The company’s total revenue for 2024 was 813,851.47 million RMB, showing a year-on-year increase from 685,199.85 million RMB in 2023 [5]. Industry Compliance - The company operates within the automotive parts manufacturing sector, which aligns with national industrial policies as per the classification by the China Securities Regulatory Commission [27][28]. - The issuance of shares is intended to supplement working capital and repay bank loans, which is consistent with industry practices [15][28]. Risk Factors - The automotive parts industry is significantly influenced by macroeconomic conditions, which can affect production and sales volumes [8]. - Intense market competition and pricing pressures from major automotive manufacturers pose risks to Aotegia's market share and profitability [8][10]. Issuance Details - The company plans to issue up to 232,283,464 shares at a price of 2.54 RMB per share, with the issuance subject to approval from the Shenzhen Stock Exchange and the China Securities Regulatory Commission [14][15]. - The shares will be issued to the controlling shareholder, Changjiang No.1 Industrial Investment Partnership, which will fully subscribe to the offering [15][28]. Underwriting Team - The underwriting team from CITIC Securities includes experienced professionals such as Li Aiqing and Wei Shanghua, who have a strong track record in managing IPOs and securities offerings [16][17][20].

Core Points - The document provides a supplementary legal opinion regarding the issuance of A-shares by Aotega New Energy Technology Co., Ltd. to specific investors, indicating that the company is in compliance with relevant laws and regulations [2][3]. Group 1: Approval and Authorization - The approval and authorization for the issuance of A-shares remain valid as of the date of the supplementary legal opinion, which was issued following a temporary shareholders' meeting on April 16, 2025 [5]. Group 2: Company Qualifications - The company's registered capital has been adjusted to 3,308.83 million yuan due to the repurchase and cancellation of restricted stock options, with the registration completed on August 14, 2025 [5]. - Aotega is a legally established and effectively existing joint-stock company, with its shares listed on the Shenzhen Stock Exchange, thus maintaining its qualification for the issuance [5]. Group 3: Substantial Conditions for Issuance - As of the date of the supplementary legal opinion, the substantial conditions for the issuance remain unchanged and comply with the relevant laws and regulations [6]. Group 4: Major Shareholders - As of June 30, 2025, the top ten shareholders of Aotega are as follows: - Changjiang No.1 Investment holds 17.64% of shares - Wang Jinfeng holds 3.16% - Beijing Tianyou holds 2.89% - Jiangsu Diaow holds 2.26% - Other shareholders hold smaller percentages [6]. Group 5: Share Pledge and Judicial Freezing - As of June 30, 2025, Wang Jinfeng and Jiangsu Diaow have pledged and frozen shares, with Wang Jinfeng's 85,376,306 shares pledged, accounting for 81.71% of his holdings and 2.58% of the total shares [7]. Group 6: Business Operations - Aotega and its subsidiaries are engaged in the development, production, and sales of automotive thermal management systems and components, complying with their business license [8]. - The company has established overseas operations, including a subsidiary in Morocco for the production and sales of automotive air conditioning compressors [8]. Group 7: Related Transactions - In the first half of 2025, Aotega engaged in significant related transactions, including purchasing goods and services from related parties, with total procurement amounting to approximately 6.31 million yuan [9][10]. Group 8: Major Assets and Changes - The company has not faced significant adverse impacts due to the lack of property ownership certificates for certain assets, and the absence of major disputes regarding these properties [12]. - Aotega has also engaged in a significant acquisition of an 8% stake in Jiangsu Aitaisi, which is currently undergoing registration procedures [16]. Group 9: Taxation and Financial Status - Aotega and its subsidiaries are subject to various tax rates, including a 15% corporate income tax for high-tech enterprises, and have not faced significant penalties related to tax compliance [19]. - The company has received substantial financial subsidies, with amounts exceeding 1 million yuan, indicating a supportive financial environment [20]. Group 10: Environmental Compliance - Aotega's operations comply with environmental protection laws, and there have been no significant penalties for violations in this area [21].

Core Viewpoint - The document outlines the underwriting process and details regarding the issuance of shares by Aotega New Energy Technology Co., Ltd. to specific investors, with Citic Securities acting as the sponsor for this issuance. Group 1: Issuance Overview - Aotega New Energy Technology Co., Ltd. is issuing shares to specific investors, with the underwriting led by Citic Securities [1][2] - The issuance is subject to approval from the China Securities Regulatory Commission (CSRC) and the Shenzhen Stock Exchange [24][26] Group 2: Company Information - Aotega was established on June 13, 2002, and was listed on May 22, 2008 [11][12] - The company is located in Jiangsu Province, China, and specializes in the development, production, and sales of automotive thermal management systems and components [12] Group 3: Financial Data - As of June 30, 2025, the total assets of Aotega amounted to 1,125,481.10 million RMB, with total liabilities of 556,911.08 million RMB [14] - The net profit attributable to shareholders for the first half of 2025 was 7,360.07 million RMB, showing a significant increase compared to previous years [14][29] Group 4: Shareholder Structure - The major shareholder is Hubei Changjiang No.1 Industrial Investment Partnership, holding a significant portion of shares [11][12] - The shareholding structure will be adjusted post-issuance, with specific details on the number of shares and ownership percentages provided [11][12] Group 5: Regulatory Compliance - Citic Securities has conducted due diligence and internal reviews to ensure compliance with relevant laws and regulations regarding the issuance [19][24] - The issuance process adheres to the requirements set forth by the Company Law and Securities Law of the People's Republic of China [26][28]

奥特佳新能源科技股份有限公司 证券简称：奥特佳 证券代码：002239 公告编号：2025-055 奥特佳新能源科技股份有限公司 关于向特定对象发行股票募集说明书(申报稿)等申请文件 更新财务数据的提示性公告 本公司及董事会全体成员保证本次信息披露的内容真实、准确和完整， 没有虚假记载、误导性陈述或者重大遗漏。 奥特佳新能源科技股份有限公司(以下简称"公司")向特定对 象发行股票的申请已于 2025 年 8 月 19 日获得深圳证券交易所(以 下简称"深交所")受理，具体内容详见公司于 2025 年 8 月 21 日 在巨潮资讯网(www.cninfo.com.cn）披露的《关于 2025 年度向特定 对象发行股 票申请获得深圳证券 交易所受理的公告》( 公告编 号:2025-047)。 鉴于公司已于 2025 年 8 月 28 日披露了《2025 年半年度报告》， 公司会同相关中介机构对募集说明书等申请文件中涉及的财务数 据及其他变动事项进行了更新，具体内容详见公司同日在巨潮资讯 网披露的《向特定对象发行股票募集说明书(申报稿)》等相关文件。 公司本次向特定对象发行股票的事宜尚需通过深交所审核，并 获得中国 ...

保荐人（主承销商） （申报稿） 证券简称：奥特佳 证券代码：002239 奥特佳新能源科技股份有限公司 Aotecar New Energy Technology Co.,Ltd. （江苏省南通高新技术产业开发区文昌路666号） 向特定对象发行股票 募集说明书 签署日期：二〇二五年八月 奥特佳新能源科技股份有限公司 向特定对象发行股票募集说明书 声 明 本公司及全体董事、高级管理人员、控股股东及实际控制人承诺本募集说明 书及其他信息披露资料不存在任何虚假记载、误导性陈述或重大遗漏，并对其真 实性、准确性及完整性承担相应的法律责任。 本公司负责人、主管会计工作负责人及会计机构负责人保证本募集说明书 中财务会计资料真实、完整。 中国证券监督管理委员会、深圳证券交易所对本次发行所做的任何决定或 意见，均不表明其对申请文件及所披露信息的真实性、准确性、完整性做出保 证，也不表明其对本公司的盈利能力、投资价值或者对投资者的收益做出实质 性判断或保证。任何与之相反的声明均属虚假不实陈述。 根据《证券法》的规定，证券依法发行后，发行人经营与收益的变化，由 发行人自行负责。投资者自主判断发行人的投资价值，自主做出投资决策，自 ...

奥特佳新能源科技股份有限公司 奥特佳新能源科技股份有限公司 （本页无正文） 本公司及董事会全体成员保证本次信息披露的内容真实、准确和完整， 没有虚假记载、误导性陈述或者重大遗漏。 奥特佳新能源科技股份有限公司(以下简称"公司")向特定对 象发行股票的申请已于 2025 年 8 月 19 日获得深圳证券交易所(以 下简称"深交所")受理，具体内容详见公司于 2025 年 8 月 21 日 在巨潮资讯网(www.cninfo.com.cn）披露的《关于 2025 年度向特定 对象发行股票申请获得深圳证券交易所受理的公告》(公告编 号:2025-047)。 鉴于公司已于 2025 年 8 月 28 日披露了《2025 年半年度报告》， 公司会同相关中介机构对募集说明书等申请文件中涉及的财务数 据及其他变动事项进行了更新，具体内容详见公司同日在巨潮资讯 网披露的《向特定对象发行股票募集说明书(申报稿)》等相关文件。 公司本次向特定对象发行股票的事宜尚需通过深交所审核，并 获得中国证券监督管理委员会同意注册后方可实施，最终能否通过 深交所审核并获得中国证监会同意注册的决定及时间仍存在不确 定性。公司将根据该事项进展情况 ...

中信建投证券股份有限公司 关于 奥特佳新能源科技股份有限公司 向特定对象发行股票 之 发行保荐书 保荐人 二〇二五年九月 保荐人出具的证券发行保荐书 保荐人及保荐代表人声明 中信建投证券股份有限公司及本项目保荐代表人李爱清、魏尚骅根据《中华 人民共和国公司法》《中华人民共和国证券法》等有关法律、法规和中国证监会 的有关规定以及深圳证券交易所的有关业务规则，诚实守信，勤勉尽责，严格按 照依法制订的业务规则、行业执业规范和道德准则出具本发行保荐书，并保证发 行保荐书的真实性、准确性和完整性。 3-1-1 | 释 | 义 3 | | --- | --- | | 第一节 | 本次证券发行基本情况 4 | | | 一、本次证券发行具体负责推荐的保荐代表人 4 | | | 二、本次证券发行项目协办人及项目组其他成员 4 | | | 三、发行人基本情况 6 | | | 四、保荐人与发行人关联关系的说明 10 | | | 五、保荐人内部审核程序和内核意见 11 | | | 六、保荐人对私募投资基金备案情况的核查 12 | | 第二节 | 保荐人承诺事项 13 | | 第三节 | 关于有偿聘请第三方机构和个人等相关行为的核查 ...

中信建投证券股份有限公司 关于 奥特佳新能源科技股份有限公司 向特定对象发行股票 之 上市保荐书 保荐人 二〇二五年九月 保荐人出具的上市保荐书 保荐人及保荐代表人声明 中信建投证券股份有限公司及本项目保荐代表人李爱清、魏尚骅已根据《中 华人民共和国公司法》《中华人民共和国证券法》等法律法规和中国证监会及深 圳证券交易所的有关规定，诚实守信，勤勉尽责，严格按照依法制定的业务规则 和行业自律规范出具上市保荐书，并保证所出具文件真实、准确、完整。 3-3-1 | 释 义 4 | | --- | | 一、发行人基本情况 5 | | （一）发行人概况 5 | | （二）发行人主营业务 5 | | （三）发行人主要经营和财务数据及指标 5 | | （四）发行人存在的主要风险 7 | | 二、发行人本次发行情况 11 | | （一）发行股票的种类和面值 11 | | （二）发行方式及发行时间 11 | | （三）发行对象及认购方式 11 | | （四）发行价格及定价原则 11 | | （五）发行数量 12 | | （六）限售期 12 | | （七）募集资金金额与用途 12 | | （八）本次向特定对象发行前公司滚存未分配 ...

关于奥特佳新能源科技股份有限公司 向特定对象发行 A 股股票的 北京市天元律师事务所 补充法律意见（一） 北京市天元律师事务所 北京市西城区金融大街 35 号 国际企业大厦 A 座 509 单元 邮编：100033 北京市天元律师事务所 关于奥特佳新能源科技股份有限公司 向特定对象发行 A 股股票的 补充法律意见（一） 京天股字（2025）第 484-4 号 致：奥特佳新能源科技股份有限公司（下称"发行人"） 本所已依据《中华人民共和国公司法》《中华人民共和国证券法》《律师事 务所从事证券法律业务管理办法》等相关法律法规、规章及其他规范性文件的规 定为发行人本次发行出具了京天股字（2025）第 484 号《关于奥特佳新能源科技 股份有限公司向特定对象发行 A 股股票的法律意见》（下称"《法律意见》"）、 京天股字（2025）第 484-1 号《关于奥特佳新能源科技股份有限公司向特定对象 发行 A 股股票的律师工作报告》（下称"《律师工作报告》"）等文件（以下 合称"原律师文件"），并已作为法定文件随发行人本次发行的其他申请材料一 起上报。 鉴于发行人为本次发行补充申报相关文件，且原律师文件出具后发行人的有 关 ...

奥特佳新能源科技股份有限公司 审 计 报 告 众环审字(2025)3300127号 目 录 审计报告 我们审计了奥特佳新能源科技股份有限公司(以下简称"奥特佳公司")财务报表,包 括 2024年12月31日的合并及公司资产负债表,2024年度的合并及公司利润表、合并及公 司现金流量表、合并及公司股东权益变动表以及相关财务报表附注。 | 财务报表 | | | --- | --- | | 合并资产负债表 | | | 合并利润表 | 3 | | 合并现金流量表 | 4 | | 合并股东权益变动表 | റ | | 资产负债表 | 7 | | 利润表 | | | 现金流量表 | 10 | | 股东权益变动表 | 11 | | 财务报表附注 | 13 | 6-1-1 起始页码 审计报告 众环审字(2025)3300127 号 奥特佳新能源科技股份有限公司全体股东: 一、审计意见 我们认为,后附的财务报表在所有重大方面按照企业会计准则的规定编制,公允反映了 奥特佳公司 2024年12月31日合并及公司的财务状况以及 2024年度合并及公司的经营成果 和现金流量。 二、形成审计意见的基础 我们按照中国注册会计师审计准则的规定 ...