中泰证券股份有限公司 关于湖南凯美特气体股份有限公司 2024 年度 非经营性资金占用及其他关联资金往来情况的核查意见 中泰证券股份有限公司（以下简称"中泰证券""保荐人"）作为湖南凯美特 气体股份有限公司（以下简称"凯美特气""公司"）2022年度向特定对象发行股 票的持续督导机构，根据《证券发行上市保荐业务管理办法》《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13号——保荐业务》《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》等有关规 定，对凯美特气2024年度非经营性资金占用及其他关联资金往来情况进行了核查， 具体情况如下： 一、核查情况 1 | | 资金占用方 | 占用方与 上市公司 | 上市公 | | 2024年度占用累 | 2024年度占用 | | | 占用 | | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | 非经营性资 | | | 司核算 | 2024年期初占 | 计发生金额 | 资金的利息 | 2024年度偿还 | 2024年期末占 | 形成 | 占用 ...

中泰证券股份有限公司 关于湖南凯美特气体股份有限公司 2024 年度关联交易执行情况及其它重大交易情况和 1、采购商品、接受劳务 无。 P A G 2025 年度为子公司担保的核查意见 中泰证券股份有限公司（以下简称"中泰证券"或"保荐机构"）作为湖南 凯美特气体股份有限公司（（以下简称（"凯美特气"或（"公司"）2022 年度向特定 对象发行股票的保荐机构及持续督导机构，根据（ 证券发行上市保荐业务管理办 法》 深圳证券交易所上市公司自律监管指引第 13 号——保荐业务》 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》等有关规定， 对凯美特气 2024 年度关联交易执行情况及其它重大交易情况和 2025 年度为子 公司担保事项进行了核查，核查情况及核查意见如下： 一、2024 年度关联交易执行情况 P A G E 关联方名称 公司类型 法定代 表人 注册地 注册资本 主营业务 与上市公司的关联关系 浩讯科技有 限公司 - 祝恩福 香港 10,000元 港币 环保领域投资 持有公司36.39%股份， 为公司的控股股东 惠州凯美特 气体有限公 司 有限责任公司 （非自然人投 资或控股的 ...

中泰证券股份有限公司 关于湖南凯美特气体股份有限公司 使用自有资金购买银行理财产品的核查意见 中泰证券股份有限公司（以下简称"中泰证券""保荐人"）作为湖南凯美特 气体股份有限公司（以下简称"凯美特气""公司"）2022 年度向特定对象发行 A 股股票的持续督导机构，根据《证券发行上市保荐业务管理办法》《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》《深圳证券交易所股 票上市规则》等有关法律法规和规范性文件的要求，对凯美特气使用自有资金购买 银行理财产品事项进行了审慎核查，具体情况如下： 一、投资概况 （一）投资目的 为提高公司资金使用效率，在保证公司正常经营所需流动资金及风险可控的前 提下，购买短期保本型银行理财产品，以增加公司收益。 （二）理财产品品种 投资对象是全国性商业银行发行的安全性高，流动性好、有保本约定、期限在 12 个月（含）以内的银行理财产品（包括人民币结构性存款，保本保收益型现金管 理计划、资产管理计划，保本浮动收益型现金管理计划、资产管理计划等），且该 等投资产品不得用于质押。 （三）投资额度 公司使用自有资金购买短期保本型银行理财产品的最高额不超过人民币 7 ...

关于湖南凯美特气体股份有限公司 非经营性资金占用及其他关联 资金往来的专项说明 致同会计师事务所（特殊普通合伙） 目 录 关于湖南凯美特气体股份有限公司非经营性资金占用及其他关联 资金往来的专项说明 湖南凯美特气体股份有限公司 2024 年度非经营性资金占用及其 他关联资金往来情况汇总表 1 致同会计师事务所（特殊普通合伙） 中国北京 朝阳区建国门外大街 22 号 赛特广场 5 层 邮编 100004 电话 +86 10 8566 5588 传真 +86 10 8566 5120 www.grantthornton.cn 关于湖南凯美特气体股份有限公司 非经营性资金占用及其他关联资金往来的专项说明 致同专字（2025）第 420A009232 号 湖南凯美特气体股份有限公司全体股东： 我们接受湖南凯美特气体股份有限公司（以下简称"凯美特气公司"） 委托，根据中国注册会计师执业准则审计了凯美特气公司 2024 年 12月 31 日的 合并及公司资产负债表，2024 年度合并及公司利润表、合并及公司现金流量 表、合并及公司股东权益变动表和财务报表附注，并出具了致同审字（2025） 第 420A015082 号无保 ...

中泰证券股份有限公司 关于湖南凯美特气体股份有限公司 2024 年度内部控制评价报告的核查意见 中泰证券股份有限公司（以下简称"中泰证券""保荐人"）作为湖南凯美特 气体股份有限公司（以下简称"凯美特气""公司"）2022年度向特定对象发行股 票的持续督导机构，根据《证券发行上市保荐业务管理办法》《深圳证券交易所上 市公司自律监管指引第13号——保荐业务》《企业内部控制基本规范》《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》等有关规定，对 凯美特气2024年度内部控制评价报告进行了核查，具体情况如下： 一、重要声明 按照企业内部控制规范体系的规定，建立健全和有效实施内部控制，评价其有 效性，并如实披露内部控制评价报告是公司董事会的责任。监事会对董事会建立和 实施内部控制进行监督。经理层负责组织领导企业内部控制的日常运行。公司董事 会、监事会及董事、监事、高级管理人员保证本报告内容不存在任何虚假记载、误 导性陈述或重大遗漏，并对报告内容的真实性、准确性和完整性承担个别及连带法 律责任。 三、公司内部控制体系的建立和实施情况 公司通过对经营风险的分析和评估，结合公司实际情况，遵循内部控制的 ...

湖南凯美特气体股份有限公司 营业收入扣除情况表 专项核查报告 致同会计师事务所（特殊普通合伙） 目 录 专项核查报告 公司 2024 年度营业收入扣除情况表及说明 1-4 致同会计师事务所（特殊普通合伙） 中国北京 朝阳区建国门外大街 22 号 赛特广场 5 层 邮编 100004 电话 +86 10 8566 5588 传真 +86 10 8566 5120 www.grantthornton.cn 经核查，我们认为，凯美特气公司管理层编制的营业收入扣除情况表在 所有重大方面符合上市规则和"自律监管指南"的规定。 本核查报告仅供凯美特气公司披露营业收入扣除事项及扣除后的营业收 入金额使用，不得用作任何其他用途。 致同会计师事务所 （特殊普通合伙） 中国注册会计师 王怀发 湖南凯美特气体股份有限公司 营业收入扣除情况表专项核查报告 致同专字（2025）第 420A009235 号 湖南凯美特气体股份有限公司全体股东： 我们接受委托，在审计了湖南凯美特气体股份有限公司（以下简称"凯 美特气公司"）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 ...

湖南凯美特气体股份有限公司 二〇二四年度 审计报告 一、审计意见 我们审计了湖南凯美特气体股份有限公司（以下简称"凯美特气公司"）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。 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， 公允反映了凯美特气公司 2024 年 12 月 31 日的合并及公司财务状况以及 2024 年度 的合并及公司的经营成果和现金流量。 致同会计师事务所（特殊普通合伙） 目 录 | 审计报告 | 1-4 | | --- | --- | | 合并及公司资产负债表 | 1-2 | | 合并及公司利润表 | 3 | | 合并及公司现金流量表 | 4 | | 合并及公司股东权益变动表 | 5-8 | | 财务报表附注 | 9-101 | 致同会计师事务所（特殊普通合伙） 中国北京朝阳区建国门外大街 22 号 赛特广场 5 层邮编 100004 电话 +86 10 8566 5588 传真 +86 10 8566 5120 www.granttho ...

Financial Performance - The company's operating revenue for 2024 was ¥588,037,307.20, representing a 2.95% increase from ¥571,168,318.39 in 2023[22] - The net profit attributable to shareholders was -¥48,566,568.80, a decrease of 89.63% compared to -¥25,611,097.96 in the previous year[22] - The net profit after deducting non-recurring gains and losses was -¥1,483,195.58, showing a significant improvement of 96.30% from -¥40,063,209.60 in 2023[22] - The net cash flow from operating activities decreased by 26.02% to ¥151,137,061.98 from ¥204,296,075.01 in 2023[22] - The total assets at the end of 2024 were ¥2,860,348,416.96, a slight decrease of 0.99% from ¥2,889,048,557.01 in 2023[22] - The net assets attributable to shareholders increased by 1.97% to ¥1,991,846,021.67 from ¥1,953,437,671.39 in 2023[22] - The basic earnings per share for 2024 was -¥0.0698, a decline of 78.06% from -¥0.0392 in 2023[22] - The weighted average return on equity was -2.43%, compared to -1.67% in the previous year[22] - The company plans not to distribute cash dividends or issue bonus shares[5] Revenue Breakdown - The company's total revenue for Q4 2024 reached ¥159,350,717.68, showing a growth compared to previous quarters[27] - The environmental protection and governance sector accounted for ¥586,459,949.53, or 99.73% of total revenue, with a year-on-year growth of 2.90%[53] - Carbon dioxide product revenue decreased by 5.33% to ¥189,167,025.30, while hydrogen product revenue increased by 12.99% to ¥211,197,876.68[54] - Total sales from the top five customers amounted to ¥261,945,432.46, accounting for 44.55% of annual sales[60] Operational Highlights - The company recognized a one-time accelerated confirmation of share-based payment expenses amounting to ¥78,363,410.16 due to the termination of the 2022 restricted stock incentive plan[30] - Government subsidies related to normal business operations amounted to ¥13,517,293.31 in 2024, up from ¥7,355,377.76 in 2023[30] - The company has established long-term partnerships with major clients, including Coca-Cola and Pepsi, and has been recognized as a strategic supplier in China for food-grade liquid carbon dioxide products[40] - The company has expanded its product offerings to include hydrogen, pentane, liquefied gas, and fuel gas, utilizing chemical tail gas as raw materials to meet market demand[45] Research and Development - The company aims to enhance its core competitiveness in the electronic specialty gas market by continuously developing new products to meet the needs of high-end customers in the semiconductor industry[42] - R&D investment amounted to ¥33,503,474.76 in 2024, a decrease of 5.92% from ¥35,611,974.52 in 2023, representing 5.70% of operating revenue, down from 6.23%[65] - The number of R&D personnel decreased by 17.22% to 125 in 2024 from 151 in 2023, with a corresponding drop in the proportion of R&D staff from 21.18% to 16.62%[65] - The company is developing a high-purity hydrogen bromide product to meet stringent electronic industry standards, which will enhance product quality and market competitiveness[64] Strategic Initiatives - The company is focused on expanding its market presence and enhancing its brand image as a leading supplier of high-purity gases in various industries[50] - The company plans to enhance its market position through strategic investments in high-purity gas projects[79] - The company is exploring potential mergers and acquisitions to strengthen its market position[1] - The company plans to improve its influence and reputation in the industry through new project construction and investment, thereby building investor confidence in its development prospects[98] Governance and Compliance - The company has established a complete independent procurement, production, and sales system, with no business competition with its controlling shareholders[125] - The company has a fully independent financial accounting department and a standardized financial management system, with no interference from controlling shareholders in financial decisions[127] - The company has maintained communication with other directors and senior management to ensure effective governance[148] - The company has not faced any penalties or criticisms from the stock exchange regarding information disclosure, maintaining compliance with legal and regulatory requirements[126] Market Challenges - The company faces significant risks in its future operations, as detailed in the management discussion section[4] - The company faces risks related to its upstream petrochemical suppliers, which may affect the stability of raw material supply and profitability due to price adjustments or operational changes[99] - The domestic industrial gas market is becoming increasingly competitive, with foreign giants holding significant market share, necessitating the company to enhance its competitive capabilities[104] - The company’s performance is closely tied to the economic environment, with product prices linked to fluctuations in crude oil and other commodities, potentially affecting profitability[115] Employee and Training - The total number of employees at the end of the reporting period was 752, with 240 in production, 133 in sales, 197 in technical roles, and 52 in finance[153] - The company completed 5 training sessions in 2024, training a total of 163 employees over 120 hours[155] - The company has a structured training program that includes both internal and external training to enhance employee skills[155] - The company adheres to a performance-based compensation policy, aligning employee interests with corporate performance[154] Future Outlook - Future earnings guidance suggests a projected growth rate of 10% for the next quarter[1] - The company plans to expand its production capacity for hydrogen energy and hydrogen peroxide, targeting a 27.5% increase in production for the new projects[91] - The company plans to implement a shareholder return plan for the next three years (2024-2026)[149] - The company is committed to achieving "zero accidents" in safety management during project construction, emphasizing compliance and risk prevention[94]

Financial Performance - The company's operating revenue for Q1 2025 was ¥162,688,860.33, representing a 13.79% increase compared to ¥142,970,415.21 in the same period last year[5] - Net profit attributable to shareholders was ¥31,750,585.49, a significant turnaround from a loss of ¥75,595,178.00 in the previous year, marking a 142.00% increase[5] - The net profit attributable to shareholders after deducting non-recurring gains and losses was ¥28,602,164.15, up 276.50% from a loss of ¥78,350,282.86 in the previous year[5] - Basic and diluted earnings per share were both ¥0.0457, a 142.04% increase from a loss of ¥0.1087 per share in the previous year[5] - Net profit for the current period was ¥31,631,440.71, a turnaround from a net loss of ¥76,126,857.70 in the previous period[24] Cash Flow - The net cash flow from operating activities increased by 36.19% to ¥36,031,064.03, compared to ¥26,456,098.50 in the same period last year[5] - Cash inflow from operating activities totaled 168,845,062.07, an increase of 10.5% from 152,619,561.23 in the previous period[25] - Net cash flow from operating activities was 36,031,064.03, up from 26,456,098.50, representing a 36.5% increase[25] - Cash outflow from investing activities was 641,649,522.12, down from 770,215,085.54, indicating a reduction of 16.7%[26] - Net cash flow from investing activities was -78,390,806.86, an improvement from -160,688,437.57 in the previous period[26] - Cash inflow from financing activities was 195,158,145.18, compared to 319,805,541.15, a decrease of 39%[26] - Net cash flow from financing activities was -8,682,029.60, contrasting with a positive flow of 211,579,870.85 in the previous period[26] Assets and Liabilities - Total assets at the end of the reporting period were ¥2,852,386,431.65, a slight decrease of 0.28% from ¥2,860,348,416.96 at the end of the previous year[5] - Total liabilities decreased to ¥827,538,206.05 from ¥867,223,304.00, indicating a reduction of 4.6%[22] - The equity attributable to shareholders of the parent company increased to ¥2,023,688,279.09 from ¥1,991,846,021.67, a growth of 1.6%[22] Expenses - The company reported a significant reduction in selling expenses, which were ¥5,726,700.00, down 69.58% from ¥18,822,600.00 in the previous year due to the absence of stock incentive plan termination costs[9] - Research and development expenses were reported at ¥8,252,269.43, up from ¥7,413,238.30, reflecting a 11.3% increase[23] - The company experienced a 570.24% increase in income tax expenses, amounting to ¥3,018,400.00, compared to a tax benefit of -¥641,900.00 in the previous year, due to an increase in taxable income[11] Shareholder Information - The total number of common shareholders at the end of the reporting period was 44,360, with the largest shareholder, Haoxun Technology Co., Ltd., holding 37.37% of the shares[16] - The total number of preferred shareholders with restored voting rights was zero, indicating no preferred shares were issued[16] Government Support and Future Outlook - The company received a government subsidy of 1.4042 million yuan from the Hainan Provincial Department of Industry and Information Technology, which was disbursed on February 28, 2025[18] - Future outlook includes plans for market expansion and potential new product launches to sustain growth momentum[24] Inventory and Fixed Assets - The inventory at the end of the reporting period was 44.92 million yuan, up from 35.01 million yuan at the beginning of the period[20] - The fixed assets were valued at 704.23 million yuan, a decrease from 727.42 million yuan at the beginning of the period[20] - The company reported an increase in accounts receivable to 66.80 million yuan from 60.61 million yuan[20] Other Financial Metrics - The company's weighted average return on equity improved to 1.58%, up 5.44% from -3.86% in the previous year[5] - The company reported a credit impairment loss of ¥743,176.96 compared to a reversal of ¥18,954.51 in the previous period[24] - The company reported cash inflow from the disposal of fixed assets of 68,306.00, up from 10,735.00 in the previous period[25] - The company's cash and cash equivalents at the end of the reporting period were 961.27 million yuan, slightly up from 952.27 million yuan at the beginning of the period[20] - The ending balance of cash and cash equivalents was 474,907,872.76, down from 871,379,706.06, a decline of 45.5%[26]