关于深圳市宇顺电子股份有限公司2024年度 营业收入扣除事项及扣除后营业收入金额的 专项审核报告 深正一核字（2025）第 01003 号 深圳正一会计师事务所 (特殊普通合伙) 二〇二五年四月二十八日 ___ 报告编码:粤25M 目 | 项 | 起始页码 | | --- | --- | | 专项审核报告 | 1-2 | | 营业收入扣除事项以及扣除后营业收入金额的专项说明 | 3-4 | ry 1 l 深圳正一会计师事务所(特殊普通合伙) SHENZHENG.CHINGYEE.ABA.(SGP) 址：深圳市福田区联合广场 A1412 军 电话(传真): 0755-82714905 关于深圳市宇顺电子股份有限公司 2024 年度营业收入扣除事项及扣除后营业收入金额 的专项审核报告 深正一核字(2025)第 01003 号 深圳市宇顺电子股份有限公司全体股东: 我们接受委托,在审计了深圳市宇顺电子股份有限公司(以下简称"宇顺公司") 2024年12月31日的合并及公司的资产负债表,2024年度合并及公司的利润表、合 并及公司的现金流量表和合并及公司的股东权益变动表以及财务报表附注并出具了 审计报告的基础上，对后 ...

深圳市宇顺电子股份有限公司 关于上海孚邦实业有限公司 业绩承诺实现情况的 专项审核报告 深正一核字（2025）第 01006 号 深圳正一会计师事务所(特殊普通合伙) 二〇二五年四月二十九日 您可使用手机"扫一扫"或进入"注册会计师行业统一监管平台（http://www.fifus.cno.j.ws.cn）" 近行 ："扫一扫"或进入"注册会计师行业统一监管平台（http:/// 报告编码:.粤25删805ZE 目 | 项 目 | 起始页码 | | --- | --- | | 专项审核报告 | 1-2 | | 关于业绩承诺实现情况的专项说明 | 3-4 | I 深圳正一会计师事务所(特殊普通合伙) SHENZHENG.CHINGYEE.ABA.(SGP) 址:深圳市福田区联合广场 A1412 播 电话(传真): 0755-82714905 关于上海孚邦实业有限公司 业绩承诺实现情况的专项审核报告 深正一核字(2025)第 01006 号 深圳市宇顺电子股份有限公司全体股东: 我们接受委托,对后附的深圳市宇顺电子股份有限公司(以下简称"宁顺公司") 编制的《关于上海孚邦实业有限公司 2024年度业绩承诺实现情况 ...

深圳市宇顺电子股份有限公司 审计报告 深正一审字（2025）第 01002 号 深圳正一会计师事务所（特殊普通合伙） 二〇二五年四月二十八日 您可使用手机"扫一扫"或进入"注册会计师行业统一监管平台（http://ac.mof.wor.cn）" 进行变 统可使用手机"扫一扫"或进入"注册会计师行业统一监管平台（http://ac.mof.yov.cn）" 进行变 。 进行查验 GX7E0K0 目 | 项 目 | 起始页码 | | --- | --- | | 审计报告 | 1-6 | | 财务报表 | | | 合并资产负债表 | 7-8 | | 合并利润表 | 9 | | 合并现金流量表 | 10 | | 合并股东权益变动表 | 11-12 | | 资产负债表 | 13-14 | | 利润表 | 15 | | 现金流量表 | 16 | | 股东权益变动表 | 17-18 | | 财务报表附注 | 19-90 | | 财务报表附注补充资料 | | 深圳正一会计师事务所(特殊普通合伙) SHENZHENG.CHINGYEE.ABA.(SGP) 址: 深圳市福田区联合广场 A1412 电话(传真): 0755-827 ...

中国资产评估协会 深圳市宇顺电子股份有限公司 拟对收购上海孚邦实业有限公司 所形成的商誉进行减值测试涉及的 相关资产组可收回金额 资产评估报告 沪科东评报字(2025)第1144号 资产评估业务报告备案回执 报告编码: 3131210009202500159 合同编号: 沪科东合同号(2025) 第083号 法定评估业务资产评估报告 报告类型: 报告文号: 沪科东评报字(2025)第1144号 深圳市宇顺电子股份有限公司拟对收购上海孚邦实业有限公司所 报告名称: 形成的商誉进行减值测试涉及的相关资产组可收回金额资产评估 报告 评估结论: 80,000,000.00元 评估报告日: 2025年04月27日 上海科东资产评估有限公司 评估机构名称: 吴振宇 (资产评估师) 正式会员 编号:31000729 签名人员: 涂素雅 (资产评估师) 正式会员 编号:31210071 吴振宇、涂素雅已实名认可 (可扫描二维码查询备案业务信息) 上海科京资产评任 限公司 说明:报告备案回执仅证明此报告已在业务报备管理系统进行了备案,不作为 协会对该报告认证、认可的依据,也不作为资产评估机构及其签字资产评估专 业人员免除相关法 ...

关于深圳市宇顺电子股份有限公司 带持续经营重大不确定性段落的无保留意见 涉及事项影响已消除的 专项审核报告 深正一核字（2025）第 01005 号 k HILL 深圳正一会计师事务所 (特殊普通合伙) 二〇二五年四月二十八日 您可使用手机"扫一扫"或进入"注册会计师行业统一监管平台（http://a.mof.yov.cn）"进行 "班行使用手机"扫一扫"或进入"注册会计师行业统一监管平台（http://a.mof.yov.cn）"进行直 目 | 顺 | 들 | 起始页码 | | --- | --- | --- | | 专项审核报告 | | 1-2 | | 关于带持续经营重大不确定性段落的无保留意见涉及事项影响己 | | 3-4 | | 消除的专项说明 | | | | I ﭩ 深圳正一会计师事务所(特殊普通合伙) SHENZHENG.CHINGYEE.ABA.(SGP) 址:深圳市福田区联合广场 A1412 电话(传真): 0755-82714905 关于深圳市宇顺电子股份有限公司 带持续经营重大不确定性段落的无保留意见涉及事项影响已消 除的专项审核报告 深正一核字(2025)第 01005 号 深圳市宇顺电 ...

深圳市宇顺电子股份有限公司 内部控制审计报告 深正一专审字（2025）第 01003 号 深圳正- 编 NA 深圳正一会计师事务所(特殊普通合伙) 二〇二五年四月二十八日 您可使用手机"扫一扫"或进入"注册会计师行业统一监管平台（http://ac.mof.gov.cn）"进行资源 您可使用手机"扫一扫"或进入"注册会计师行业统一监管平台（http://ac.mof.gov.cn）"进行咨询 " 目 家 项 目 内部控制审计报告 起始页码 1-2 l AVS 深圳正一会计师事务所(特殊普通合伙) SHENZHENG.CHINGYEE.ABA.(SGP) 幸 址:深圳市福田区联合广场 A1412 电话(传真): 0755-82714905 内部控制审计报告 深正一专审字(2025)第 01003 号 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 ...

二〇二五年四月二十八日 目 录 | 项 目 | 起始页码 | | --- | --- | | 专项审核说明 | 1-2 | | 非经营性资金占用及其他关联资金往来情况汇总表 | 3 | 关于深圳市宇顺电子股份有限公司2024年度 非经营性资金占用及其他关联资金往来情况的 专项审核说明 深正一核字（2025）第 01004 号 深圳正一会计师事务所（特殊普通合伙） 深圳正一会计师事务所(特殊普通合伙) 地 址：深圳市福田区联合广场 A1412 SHENZHENG.CHINGYEE.ABA.(SGP) 电话(传真)：0755-82714905 关于深圳市宇顺电子股份有限公司 2024 年度 非经营性资金占用及其他关联资金往来情况的 专项审核说明 深正一核字（2025）第 01004 号 深圳市宇顺电子股份有限公司全体股东： 我们接受委托，在审计了深圳市宇顺电子股份有限公司（以下简称"宇顺公司"） 2024 年的财务报表，包括 2024 年 12 月 31 合并及公司的资产负债表、2024 年度合 并及公司的利润表、合并及公司的现金流量表和合并及公司的股东权益变动表以及 财务报表附注，并于 2025 年 4 月 2 ...

Financial Performance - The company's revenue for Q1 2025 reached ¥45,727,396.02, representing a 93.73% increase compared to ¥23,604,175.92 in the same period last year[5] - Net profit attributable to shareholders was ¥1,144,891.16, a significant turnaround from a loss of ¥9,018,145.80 in the previous year, marking a 112.70% improvement[5] - Total operating revenue for the current period reached ¥45,727,396.02, a significant increase from ¥23,604,175.92 in the previous period, representing an increase of approximately 94%[24] - The company reported a net profit of ¥2,960,028.12, a significant recovery from a net loss of ¥9,018,145.80 in the previous period, indicating a turnaround in performance[25] - Operating profit reached ¥4,550,505.34, compared to an operating loss of ¥9,629,784.07 in the prior year, showcasing improved operational efficiency[25] - The total comprehensive income for the period was ¥2,960,028.12, compared to a comprehensive loss of ¥9,018,145.80 in the prior year, indicating a positive shift in overall financial health[26] - The company achieved a basic earnings per share of ¥0.0041, recovering from a loss per share of ¥0.0322 in the previous period[26] Cash Flow and Liquidity - The net cash flow from operating activities improved by 77.91%, with a net outflow of ¥13,555,744.16 compared to ¥61,373,516.57 in the previous year[5] - The company's cash and cash equivalents decreased to ¥14,500,650.84 from ¥26,114,261.47, reflecting a decline of approximately 44%[20] - The company reported cash and cash equivalents of ¥13,486,295.57 at the end of the period, down from ¥26,879,596.90 in the previous year, reflecting cash management challenges[28] - The company received cash inflows from financing activities amounting to ¥3,000,000.00, indicating ongoing efforts to secure funding[28] Assets and Liabilities - The company's total assets decreased by 9.74% to ¥404,977,120.95 from ¥448,660,508.89 at the end of the previous year[5] - Current liabilities decreased from ¥186,470,684.95 to ¥141,539,967.77, a decline of about 24%[21] - Non-current liabilities decreased from ¥14,673,824.73 to ¥12,961,125.85, indicating a reduction of approximately 12%[22] - The total assets decreased from ¥448,660,508.89 to ¥404,977,120.95, reflecting a decline of about 10%[22] - The company's total equity increased slightly from ¥247,515,999.21 to ¥250,476,027.33, an increase of approximately 1%[22] Shareholder Information - The total number of common shareholders at the end of the reporting period is 7,969[11] - The largest shareholder, Shanghai Fengwang Industrial Co., Ltd., holds 29.99% of shares, totaling 84,048,068 shares[11] - The second-largest shareholder, Lin Meng, holds 7.39% of shares, totaling 20,706,000 shares, which are pledged and frozen[11] Operational Changes - The company has approved an increase in its business scope and revised its Articles of Association, with the changes completed by January 14, 2025[12] - The company adjusted its organizational structure to enhance governance and operational efficiency, with the decision made on March 25, 2025[13] - The company is undergoing organizational restructuring and expanding its business scope, with plans to revise its articles of association by December 31, 2024[18] Legal and Regulatory Matters - The company faced a lawsuit from shareholder Lin Meng, which was ultimately dismissed by the court[16] - The company received corrective measures and a warning letter from the Shenzhen Securities Regulatory Bureau due to financial accounting irregularities[17] Research and Development - Research and development expenses decreased by 23.35% to ¥830,120.98, due to structural changes in the R&D department[9] - The company incurred research and development expenses of ¥830,120.98, down from ¥1,082,953.38, reflecting a strategic focus on cost management[25] Inventory and Receivables - Accounts receivable increased by 18.34% to ¥130,218,772.84, attributed to higher sales during the reporting period[9] - Inventory decreased significantly by 59.23% to ¥36,739,200.70, reflecting an increase in customer orders[9] - Accounts receivable increased to ¥130,218,772.84 from ¥110,039,005.15, showing a rise of about 18%[20] - Inventory levels decreased significantly from ¥90,114,938.79 to ¥36,739,200.70, a reduction of approximately 59%[20] Financial Expenses - The company’s financial expenses increased to ¥358,510.52, up from ¥106,736.55, primarily due to higher interest expenses[25] - The company reported a 192.27% increase in net cash flow from financing activities, amounting to ¥1,692,621.74 compared to a net outflow of ¥1,834,504.58 in the previous year[9]

Financial Performance - The company's operating revenue for 2024 was CNY 220,282,435.51, representing a 41.94% increase compared to CNY 155,191,711.77 in 2023[18]. - The net profit attributable to shareholders for 2024 was a loss of CNY 17,574,844.83, a significant decline of 1,922.33% from a profit of CNY 964,417.28 in 2023[18]. - The net cash flow from operating activities for 2024 was a negative CNY 40,119,848.34, a decrease of 446.38% compared to a negative CNY 7,342,902.39 in 2023[18]. - Total assets at the end of 2024 amounted to CNY 448,660,508.89, reflecting a 41.88% increase from CNY 316,229,381.75 at the end of 2023[18]. - The company's basic earnings per share for 2024 was -CNY 0.0627, a decline of 1,944.12% from CNY 0.0034 in 2023[18]. - The weighted average return on equity for 2024 was -7.35%, down from 0.39% in 2023[18]. - The net profit attributable to shareholders after deducting non-recurring gains and losses was -CNY 21,429,116.70 for 2024, a 15.97% increase in losses compared to -CNY 18,478,016.30 in 2023[18]. - The total equity attributable to shareholders decreased by 6.97% to CNY 230,655,969.44 at the end of 2024 from CNY 247,924,973.80 at the end of 2023[18]. Revenue and Market Insights - The global gas detection equipment market is projected to reach USD 4.82 billion in 2024, with expectations to grow to USD 7.29 billion by 2032, driven by increasing demand in industrial production and environmental protection[32]. - The global automotive display panel shipment is expected to reach 230 million units in 2024, representing a year-on-year growth of 8.5%[31]. - The AMOLED display panel market is projected to grow by 26% in 2024, with total shipments reaching 784 million units, surpassing TFT-LCD for the first time with a market share of 51%[30]. Acquisitions and Strategic Developments - The company acquired a 75% stake in Fubang Industrial, which specializes in gas detection instruments and electrical distribution cabinets, enhancing its product offerings in emergency equipment and electrical solutions[35]. - The company acquired 75% of Fubang Industrial, which specializes in gas detection instruments and emergency equipment, and this data is now included in the consolidated financial statements[48]. - The company acquired 75% equity of Shanghai Fubang Industrial Co., Ltd. for a transaction price of 74.25 million yuan, making it a subsidiary[183]. Research and Development - Research and development expenses increased by 184.07% to ¥9,774,903.42, primarily due to an expanded consolidation scope[58]. - The company is developing a portable mass spectrometer for detecting chemical warfare agents and hazardous gases, which is expected to enhance market opportunities in emergency response and security[60]. - The company has developed a multifunctional high-efficiency hemostatic sponge based on "co-crystal and ionic liquid salt technology" for wound healing, which is a global first[61]. Governance and Compliance - The company has established a transparent performance evaluation and incentive mechanism for directors, supervisors, and senior management, continuously improving the standards[104]. - The company has a strict remuneration decision-making process for directors and senior management, adhering to its established rules and regulations[131]. - The company has faced regulatory scrutiny but has taken steps to rectify issues, demonstrating a commitment to compliance and governance[130]. Future Strategies and Market Expansion - The company plans to continue its market expansion and product development strategies, focusing on enhancing its competitive position in the industry[76]. - By 2025, the company plans to expand into emerging application markets such as smart transportation, smart healthcare, and smart factories, while also reducing reliance on the domestic market through international cooperation[94]. - The company aims to explore new sales channels and customers, leveraging synergies from the acquisition of Fubang Industrial to expand its customer base and business scale[186]. Financial Commitments and Performance Targets - The net profit targets for Fubang Industrial for the years 2024, 2025, and 2026 are set at no less than 8 million, 10 million, and 12 million respectively, with a cumulative net profit of no less than 30 million over the three years[177]. - If the actual net profit falls below the promised net profit at any year-end during the commitment period, compensation will be calculated based on a specific formula[178]. - The commitment period for performance promises is from 2024 to 2026, with specific compensation mechanisms in place for any shortfalls[178]. Operational Challenges - The company has faced uncertainty regarding its ability to continue as a going concern, as indicated by negative net profits over the last three accounting years[19]. - The company reported a negative net profit for the fiscal year 2024, with a net profit excluding non-recurring losses also negative, and operating revenue below 300 million yuan, triggering a delisting risk warning from the Shenzhen Stock Exchange[193]. - The company has not undergone any bankruptcy reorganization during the reporting period[194].

New Stock Offerings - ST Xinchao (600777) has two tender offer periods: April 8 to May 7, 2025, and April 23 to May 22, 2025[1] - Puli Tui (300630) is in the delisting arrangement period with 13 trading days remaining[1] - ST Yushun (002289) and ST Jingan (600190) are also highlighted for their recent announcements[1] Market Alerts - Jinlitai (300225) has been flagged for severe abnormal fluctuations[1] - Guoguang Chain (605188) and Dongfang Tong (300379) have recent announcements regarding their trading status[1] - Multiple stocks including Huadian Energy (600726) and Huadian Liaoning (600396) have recent updates as of April 29, 2025[1] Trading Periods - The last trading day for several stocks is approaching, with specific mention of ST Yushun and ST Jingan[1] - The report indicates that various stocks are under observation due to unusual trading activities[2]