证券代码：002449 证券简称：国星光电 公告编号：2025-059 佛山市国星光电股份有限公司 关于向特定对象发行股票审核问询函回复及募集说明书等 申请文件更新的提示性公告 本公司及董事会全体成员保证信息披露的内容真实、准确、完整，没有虚假 记载、误导性陈述或者重大遗漏。 佛山市国星光电股份有限公司(以下简称"公司"）于 2025 年 10 月 20 日收 到深圳证券交易所下发的《关于佛山市国星光电股份有限公司申请向特定对象发 行股票的审核问询函》（审核函〔2025〕120040 号）（以下简称"《审核问询 函》"）。公司会同相关中介机构对《审核问询函》所提出的问题进行了认真研 究和落实后，对《审核问询函》所列问题进行了逐项说明和回复，同时对募集说 明书等申请文件的内容进行了更新，具体内容详见公司于 2025 年 11 月 8 日在 巨潮资讯网披露的相关文件。鉴于公司 2025 年三季度报告已公开披露，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公司财务数据等内容进行了 相应更新，具体内容详见公司同日在巨潮资讯网披露的相关公告文件。 公司本次向特定对象发行 A 股股票事项尚需深圳证券交易所审核通过 ...

佛山市国星光电股份有限公司 2024 年度 审计报告 | 索引 | 项码 | | --- | --- | | 审计报告 | 1-5 | | 公司财务报表 | | | 合并资产负债表 | 1-2 | | 母公司资产负债表 | 3-4 | | 合并利润表 | 5 | | 母公司利润表 | 6 | | 合并现金流量表 | 7 | | 母公司现金流量表 | 8 | | 合并股东权益变动表 | 9-10 | | 母公司股东权益变动表 | 11-12 | | 财务报表附注 | 13-120 | 6-1-1 联系申托· +86 (010) 6554 2288 信永中和会计师事务所| 北京市东城区朝阳门北大街 telephone: +86 (010) 6554 2288 8 号富华大厦 A 座 9 层 9/F. Block A. Fu Hu No.8. Chaovangme Donacheng District. Be 100027, P.R.China 审计报告 XYZH/2025GZAA1B0007 佛山市国星光电股份有限公司 佛山市国星光电股份有限公司全体股东: 一、审计意见 我们审计了佛山市国星光电股份有限公司(以下 ...

股票简称：国星光电 股票代码：002449 向特定对象发行股票的审核问询函 之回复报告 保荐人（主承销商） 中国（上海）自由贸易试验区商城路 618 号 二○二五年十一月 深圳证券交易所： 佛山市国星光电股份有限公司 与 国泰海通证券股份有限公司 关于 根据深圳证券交易所上市审核中心 2025 年 10 月 20 日出具的《关于佛山市 国星光电股份有限公司申请向特定对象发行股票的审核问询函》（审核函〔2025〕 120040 号）（以下简称"审核问询函"）的要求，佛山市国星光电股份有限公 司（以下简称"国星光电"、"发行人"、"申请人"、"上市公司"或"公司"） 已会同国泰海通证券股份有限公司（以下简称"保荐人"或"国泰海通证券"）、 上海市锦天城律师事务所（以下简称"发行人律师"或"锦天城"）及信永中和 会计师事务所（特殊普通合伙）（以下简称"会计师"或"信永中和"）等中介 机构本着勤勉尽责、诚实守信的原则，对审核问询函所提出的问题进行了逐项落 实，现将有关事项回复如下，请予以审核。 说明： 除非文义另有所指，本回复中的简称或名词释义与募集说明书具有相同含义。 本回复报告的字体代表以下含义： | 黑体（不加 ...

Core Insights - The company reported a revenue of 819 million yuan in Q3, a year-on-year decrease of 1.92% [2][3] - The net profit attributable to shareholders was 6.55 million yuan, down 37.45% year-on-year [2][3] - The net profit excluding non-recurring gains and losses was 751,000 yuan, showing a significant increase of 217.15% year-on-year [2][3] Financial Performance - For the first three quarters of 2025, the company achieved a revenue of 2.5 billion yuan, a decline of 7.01% compared to the previous year [2][3] - The net profit attributable to shareholders for the same period was 31.12 million yuan, down 53.35% year-on-year [2][3] - The net profit excluding non-recurring gains and losses for the first three quarters was 12.99 million yuan, a decrease of 63.36% year-on-year [2][3] Cash Flow and Equity - The net cash flow from operating activities for the first three quarters was 84.9 million yuan, a decline of 56.55% year-on-year [4] - The net cash flow from financing activities was -190 million yuan, a decrease of 242 million yuan compared to the previous year [4] - The net cash flow from investing activities was -94.9 million yuan, compared to -139 million yuan in the same period last year [4] Assets and Shareholder Equity - Total assets at the end of the reporting period were approximately 6.14 billion yuan, compared to 6.25 billion yuan at the end of the previous year [3] - The equity attributable to shareholders was approximately 3.83 billion yuan, slightly up from 3.82 billion yuan at the end of the previous year [3]

Core Viewpoint - The company has disclosed its third-quarter financial report for 2025, including details on asset impairment provisions and the appointment of an auditing firm for the upcoming year [9][29][32]. Financial Data - The company reported a total asset impairment provision of 17.19 million yuan for the first three quarters of 2025, with 4.58 million yuan in asset write-offs [29][30]. - The write-off of inventory amounted to 4.58 million yuan, with the original value being 5.20 million yuan and recovery at 0.62 million yuan [30]. Shareholder and Board Meetings - The sixth board meeting was held on October 24, 2025, where the third-quarter report was approved with unanimous consent from all attending directors [9][10]. - The sixth supervisory board meeting also approved the third-quarter report with full agreement from all attending supervisors [24][25]. Auditing Firm Appointment - The company plans to reappoint ShineWing Certified Public Accountants (Special General Partnership) as its auditing firm for the year 2025, pending approval from the shareholders' meeting [32][33]. - The auditing firm has a strong track record, with a total revenue of 4.05 billion yuan in 2024, including 2.59 billion yuan from auditing services [35][36]. Asset Impairment and Write-off Details - The company has conducted a comprehensive review of its assets for impairment signs, leading to the recognition of impairment provisions based on expected credit losses [29][30]. - The total impact of the impairment provisions and asset write-offs on the company's consolidated profit for the first three quarters of 2025 is a reduction of 17.09 million yuan [30].

Group 1 - The core viewpoint of the article highlights that Guoxing Optoelectronics (002449.SZ) reported a decline in revenue and profit for the first three quarters of 2025, indicating potential challenges in its financial performance [1] Group 2 - The company achieved a revenue of 2.5 billion yuan for the first three quarters, representing a year-on-year decrease of 7.01% [1] - The net profit attributable to the parent company was 31.12 million yuan, down 53.35% year-on-year [1] - The net profit after deducting non-recurring items was 12.99 million yuan, reflecting a year-on-year decline of 63.36% [1] - The basic earnings per share stood at 0.0503 yuan [1]

Group 1 - The company Guoxing Optoelectronics (SZ 002449) held its sixth board meeting on October 24, 2025, to review the performance assessment and compensation distribution for 2024 [1] - For the first half of 2025, Guoxing Optoelectronics reported that its revenue composition was 77.04% from the electronic components industry, 17.41% from export trade, and 5.55% from other businesses [1] - As of the report date, Guoxing Optoelectronics had a market capitalization of 5.5 billion yuan [1]

Group 1 - Company Guoxing Optoelectronics (SZ 002449) reported a revenue of approximately 2.5 billion yuan for the first three quarters of 2025, representing a year-on-year decrease of 7.01% [1] - The net profit attributable to shareholders of the listed company was approximately 31.12 million yuan, a year-on-year decrease of 53.35% [1] - The basic earnings per share were 0.0503 yuan, down 53.38% year-on-year [1] Group 2 - As of the report, the market capitalization of Guoxing Optoelectronics was 5.5 billion yuan [2]

佛山市国星光电股份有限公司 全面风险管理制度 第一条 为规范和加强佛山市国星光电股份有限公司（以下简称"公司"）全 面风险管理体系建设，建立健全风险管理基本制度，提高公司及所属公司风险防 控能力，促进公司及所属公司高质量发展，根据《中华人民共和国公司法》等法 律法规，参照《中央企业全面风险管理指引》以及广东省国资委《关于省属企业 全面推行风险管理和内部控制工作的通知》《关于加强省属企业全面风险管理与 内部控制工作的实施意见》《广东省广晟控股集团有限公司全面风险管理规定》 等有关规定，结合公司实际，制定本制度。 第二条 本制度所称风险，指在公司发展过程中各种不确定性对实现公司战略 及经营目标的影响。风险等级从低至高原则上分三级：一般风险、较大风险和重 大风险。 第四条 公司及各所属公司是全面风险管理的责任主体，开展全面风险管理工 作应努力实现以下风险管理目标： 第一章 总 则 本制度所称风险信息，指经营过程中一切有可能引发风险事件的情况反馈。 本制度所称风险事件，指已发生的给公司的战略及经营目标达成带来负面影 响，可能或已造成公司财务损失或非财务损失，甚至导致公司无法继续经营的事 件。 本制度所称全面风险管理， ...

佛山市国星光电股份有限公司 子公司管理制度 第七条 公司各职能部门根据公司内部控制的各项管理制度及部门职责，对 子公司的人事管理、财务管理、经营管理、合规与风险管理、信息披露及重大交 易事项管理等方面进行指导、支持及监督。 第八条 子公司应当依据《公司法》等有关法律法规的规定，结合自身特点 ，建立健全治理结构和内部管理制度。 公司将不定期对各子公司开展制度执行情况检查，子公司需配合迎检工作， 并对检查发现问题及时整改。 第一条 为加强佛山市国星光电股份有限公司（以下简称"国星光电"或" 公司"）对下属子公司的管理控制，规范公司内部运作机制，维护公司和投资者 合法权益，促进公司规范运作和健康发展。根据《中华人民共和国公司法》《中 华人民共和国证券法》《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》等法律、法规及《国星光 电公司章程》的有关规定，结合公司实际情况，制定本制度。 第二条 本制度所称子公司是指全资子公司、控股子公司（即公司持有其 50% 以上股份的绝对控股子公司，或者公司持有其股份虽然在 50％以下但拥有实际控 制权或有重大影响能够实际控制的子公 ...