核查意见及致歉声明 中通诚资产评估有限公司 关于宝鼎科技股份有限公司 发行股份购买资产并募集配套资金暨关联交易 2024 年度业绩承诺实现情况的 中通诚资产评估有限公司(以下简称"中通诚"或"评估机构")作为宝鼎科技 股份有限公司(以下简称"上市公司""宝鼎科技")2022 年度发行股份购买资产 并募集配套资金暨关联交易(以下简称"本次交易")之评估机构，根据《公司法》 《证券法》《上市公司重大资产重组管理办法》《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，对宝鼎科技本次交易 2024 年度业绩承诺实 现情况进行了审慎核查，具体核查情况如下: 一、本次交易情况 2022 年 8 月 22 日，经中国证券监督管理委员会《关于核准宝鼎科技股份有限 公司向招远永裕电子材料有限公司等发行股份购买资产并募集配套资金申请的批 复》（证监许可[2022]1862 号，以下简称"《批复》"）核准，宝鼎科技向招远永 裕电子材料有限公司（以下简称"永裕电子"）发行 57,823,464 股股份、向山东 招金集团有限公司（以下简称"招金集团"）发行 14,120,862 股股份、向青岛相 兑弘毅投资管理中心（有 ...

本资产评估报告依据中国资产评估准则编制 宝鼎科技股份有限公司收购山东金宝电子有限公司 股权业绩承诺期满减值测试涉及的山东金宝 电子有限公司股东全部权益价值项目 资产评估报告 中同华评报字(2025)第 040454 号 共一册 第一册 北京中同华资产评估有限公司 China Alliance Appraisal Co.,Ltd. 日期:2025年3月20日 地址:北京市丰台区丽泽路 16 号院北京汇亚大厦 28 层 邮编:100073 中国资产评估协会 资产评估业务报告备案回执 (可扫描二维码查询备案业务信息) 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 业人员免除相关法律责任的依据。 备案回执生成日期:2025年03月27日 ICP备案号京ICP备2020034749号 报告编码: 1111020005202500481 合同编号: 中同华合同字（2024）2524号 报告类型: 法定评估业务资产评估报告 报告文号: 中同华评报字(2025) 第040454号 宝鼎科技股份有限公司收购山东金宝电子有限公司股权业绩 ...

关于宝鼎科技股份有限公司 中信证券股份有限公司 发行股份购买资产并募集配套资金暨关联交易之 2024 年度业绩补偿方案暨回购注销股份的 核查意见 中信证券股份有限公司（以下简称"中信证券""独立财务顾问"）作为宝 鼎科技股份有限公司（以下简称"上市公司""宝鼎科技"）2022 年度发行股份 购买资产并募集配套资金暨关联交易（以下简称"本次交易"）之独立财务顾问， 根据《公司法》《证券法》《上市公司重大资产重组管理办法》《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，对宝鼎科技本次交易 2024 年度业绩承诺实现情况及补偿事项进行了审慎核查，具体核查情况如下： 一、本次交易情况 2022 年 8 月 22 日，上市公司取得中国证券监督管理委员会《关于核准宝鼎科 技股份有限公司向招远永裕电子材料有限公司等发行股份购买资产并募集配套资 金申请的批复》（证监许可[2022]1862 号），核准上市公司本次发行股份及支付现 金购买资产并募集配套资金暨关联交易事项。2022 年 9 月 6 日，标的资产山东金 宝电子有限公司（以下简称"金宝电子""标的公司"）63.87%股权过户至上市 公司名下的工商变 ...

本报告依据中国资产评估准则编制 宝鼎科技股份有限公司拟商誉减值测试涉及的 因并购山东金宝电子有限公司形成与 商誉相关的资产组可收回金额项目 资产评估报告 中同华评报字(2025)第 040419 号 共一册 第一册 北京中同华资产评估有限公司 China Alliance Appraisal Co.,Ltd. 日期:2025年3月20日 地址:北京市丰台区丽泽路 16 号院北京汇亚大厦 28 层 邮编：100073 --- 电话:010-68090001----- 传真:010-68090099 中国资产评估协会 资产评估业务报告备案回执 | 报告编码: | 1111020005202500488 | | | | --- | --- | --- | --- | | 合同编号: | 中同华合同字(2024)2523号 | | | | 报告类型: | 非法定评估业务资产评估报告 | | | | 报告文号: | 中同华评报字(2025)第040419号 | | | | 宝鼎科技股份有限公司拟商誉减值测试涉及的因并购山东金宝申 | | | | | 子有限公司形成与商誉相关的资产组可收回金额项目 资产评估报 | 报告名 ...

宝鼎科技股份有限公司 募集资金存放与使用情况鉴证报告 大华核字[2025]0011002780 号 大 华 会 计 师 事 务 所 (特 殊 普 通 合 伙 ) Da Hua Certified Public Accountants（Special General Partnership） 宝鼎科技股份有限公司 募集资金存放与使用情况鉴证报告 （2024 年度） 二、注册会计师的责任 我们的责任是在实施鉴证工作的基础上对宝鼎科技公司募集资 金专项报告发表鉴证意见。我们按照《中国注册会计师其他鉴证业务 准则第 3101 号——历史财务信息审计或审阅以外的鉴证业务》的规 定执行了鉴证业务。该准则要求我们计划和实施鉴证工作，以对宝鼎 目 录 页 次 一、 募集资金存放与使用情况鉴证报告 1-2 二、 宝鼎科技股份有限公司 2024 年度募集资金存 放与使用情况的专项报告 1-6 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 募 集 资 ...

大 华 会 计 师 事 务 所 (特 殊 普 通 合 伙 ) Da Hua Certified Public Accountants（Special General Partnership） 宝鼎科技股份有限公司 募集资金投资项目用于投入子公司山东金宝电子有限公司 "2,000 吨/年高速高频板 5G 用（HVLP）铜箔项目"的资金使 用情况的专项说明 宝鼎科技股份有限公司 募集资金投资项目用于投入子公司山东 金宝电子有限公司"2,000 吨/年高速高 频板 5G 用（HVLP）铜箔项目"的资金 使用情况的专项说明 大华核字[2025]0011002964 号 （截止 2024 年 12 月 31 日） 目 录 页 次 一、 募集资金投资项目用于投入子公司山东金宝 电子有限公司"2,000 吨/年高速高频板 5G 用 （HVLP）铜箔项目"的资金使用情况的专项说 明 1-3 二、 "2,000 吨/年高速高频板 5G 用（HVLP）铜箔 项目"的资金使用情况汇总表 1-5 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 ...

宝鼎科技股份有限公司 章 程 （2025 年 3 月） 目录 第一章总则 第二章经营宗旨和范围 第三章股份 第一节股份发行 第二节股份增减和回购 第三节股份转让 宝鼎科技股份有限公司章程 第四节股东大会的提案与通知 第五节股东大会的召开 第六节股东大会的表决和决议 第四章股东和股东大会 第一节股东 第二节股东大会的一般规定 第三节股东大会的召集 第五章董事会 第一节董事 第二节董事会 第六章经理及其他高级管理人员 第七章监事会 第一节监事 第二节监事会 1 宝鼎科技股份有限公司章程 第八章财务会计制度、利润分配和审计 第一节财务会计制度 第二节内部审计 第三节会计师事务所的聘任 第九章通知与公告 第一节通知 第二节公告 第十章合并、分立、增资、减资、解散和清算 第一节合并、分立、增资和减资 第二节解散和清算 第十一章修改章程 第十二章附则 2 宝鼎科技股份有限公司章程 第一章总则 第一条为维护公司、股东和债权人的合法权益,规范公司的组织和行为,根据 《中华人民共和国公司法》(以下简称《公司法》)、《中华人民共和国证券法》(以 下简称《证券法》)和其他有关规定,制订本章程。 第二条本公司系依照《公司法》和其他有 ...

经核查独立董事杨维生先生、沈林华先生、邹海波先生的任职经历以及签署 的相关自查文件等内容，公司董事会认为上述人员未在公司担任独立董事以外的 任何职务，也未在公司主要股东担任任何职务，与公司以及主要股东之间不存在 利害关系或其他可能妨碍其进行独立客观判断的关系，不存在其他影响独立董事 独立性的情况，因此，公司独立董事符合《上市公司独立董事管理办法》《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》等相关法 律法规及《公司章程》中对独立董事独立性的相关要求。 宝鼎科技股份有限公司董事会 关于独立董事独立性自查情况的专项报告 根据《上市公司独立董事管理办法》《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》《宝鼎科技股份有限公司章程》（以下简 称"《公司章程》"）及《宝鼎科技股份有限公司独立董事工作细则》等相关规 定，并结合独立董事出具的《独立董事关于独立性自查情况的报告》，宝鼎科技 股份有限公司（以下简称"公司"）董事会就公司在任独立董事杨维生先生、沈 林华先生、邹海波先生的独立性情况进行评估并出具如下专项意见： 宝鼎科技股份有限公司董事会 2025 年 3 月 2 ...

宝鼎科技股份有限公司 2024 年度独立董事述职报告 作为宝鼎科技股份有限公司（以下简称"公司"）的独立董事，本人在2024 年度根据《证券法》《公司法》《上市公司独立董事管理办法》《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》以及《公司章程》 等有关法律法规和规范性文件的要求，认真履行了独立董事工作职责，及时出席 相关会议，认真审议董事会各项议案，对公司重大事项发表独立意见，依法行使 独立董事的权利，履行独立董事和董事会委员会职责，切实维护公司及全体股东 的利益。现将本人2024年度的履职情况报告如下： 一、独立董事的基本情况 作为公司的独立董事，本人拥有专业资质及能力，在从事的专业领域积累了 丰富的经验。本人个人工作履历、专业背景以及兼职情况如下： 王世莹：女，1981年生，山东大学法律硕士，中国国籍，无境外永久居留权。 历任山东保君律师事务所专职律师、山东华梦律师事务所负责人，现任泰和泰（济 南）律师事务所高级合伙人、山东司法警察职业学院客座教授。 报告期内，本人于2024年3月22日提交辞职报告，辞去担任的独立董事及董 事会专门委员会相关职务。2024年4月9日，公司召开202 ...

Corporate Structure and Governance - Baoding Technology Co., Ltd. completed a major asset restructuring in September 2022, acquiring 63.87% of Jinbao Electronics, which is now a subsidiary included in the consolidated financial statements[17]. - The company’s stock is listed on the Shenzhen Stock Exchange under the code 002552[14]. - The company has a total of 9 board members, including 3 independent directors, ensuring compliance with legal and regulatory requirements[162]. - The company has a clear delineation of asset ownership, maintaining independent control over its production systems and facilities[170]. - The company has implemented a performance evaluation and incentive mechanism to foster a fair and efficient work environment[164]. - The company has established multiple channels for investor communication, ensuring transparency and access to information for all shareholders[166]. - The company has not engaged in any mixed operations or shared offices with its controlling shareholders, maintaining operational independence[171]. - The company has a strategy to manage competition with its controlling shareholders by ensuring operational clarity and compliance[174]. - The company’s board of directors includes a mix of current and newly appointed members, with terms extending until November 2025[176]. - The company has appointed independent directors to ensure compliance and enhance corporate governance practices[187]. - The management team includes professionals with advanced degrees and relevant industry certifications, ensuring a high level of expertise[186]. - The company has received regulatory warnings due to inaccurate disclosures in the Q1 2024 report, which included corrections to net profit figures[191]. - The company has faced penalties from the China Securities Regulatory Commission for inaccurate financial reporting, impacting its market credibility[191]. - The board of directors held a total of 20 meetings during the reporting period, with significant resolutions passed regarding quarterly and annual reports[195]. - The audit committee has been proactive in reviewing financial reports and ensuring transparency in financial disclosures[199]. - The company is in the process of appointing new independent directors to strengthen its governance structure[200]. Financial Performance - The company does not plan to distribute cash dividends or issue bonus shares for the current fiscal year[6]. - The company's operating revenue for 2024 was CNY 2,894,091,551.40, a decrease of 4.85% compared to CNY 3,041,540,814.34 in 2023[20]. - The net profit attributable to shareholders for 2024 increased by 33.70% to CNY 247,630,026.15 from CNY 185,216,545.28 in 2023[20]. - The net cash flow from operating activities for 2024 was CNY -78,208,788.68, a decline of 42.49% compared to CNY -54,888,086.20 in 2023[20]. - The basic earnings per share for 2024 rose to CNY 0.59, up 37.21% from CNY 0.43 in 2023[20]. - Total assets at the end of 2024 were CNY 4,817,341,260.34, a decrease of 9.04% from CNY 5,296,241,574.98 at the end of 2023[20]. - The company's net assets attributable to shareholders decreased by 4.99% to CNY 1,448,376,407.80 at the end of 2024 from CNY 1,524,463,067.67 at the end of 2023[20]. - The company reported a significant increase in non-operating income, totaling CNY 272,907,033.73 for 2024[26]. - The company received performance compensation of ¥269,704,050.50 during the reporting period[96]. - The company's total liabilities decreased, with equity attributable to shareholders at ¥1,448,376,407.80, down 4.99% year-on-year[97]. - Research and development expenses amounted to ¥89,910,035.63, a decrease of 24.05% compared to the previous year[97]. - The company's revenue from copper-clad laminates reached ¥2,038,130,635.44, representing a 15.50% increase year-over-year, with a gross margin of 10.44%[99]. - Sales of copper foil decreased by 19.68% year-over-year to ¥443,028,476.64, with a gross margin of 5.35%[101]. - The company reported a significant decline in large castings and forgings, with sales down 92.66% year-over-year to ¥30,306,990.87, as this business was sold off in early 2024[99][108]. Market and Industry Trends - The company reported a significant focus on the development of electronic copper foil products, which are essential for printed circuit boards (PCBs) and flexible copper clad laminates (FCCLs)[12]. - The domestic electronic copper foil production capacity increased significantly from 113,000 tons in 2021 to 540,000 tons in 2023, representing a growth of 180% over three years, but the capacity utilization rate dropped to 56.3% in 2023[33]. - The production capacity of copper-clad laminates in China reached 1.21 billion square meters in 2023, with a production volume of 755 million square meters, reflecting a year-on-year decline of 1.7%[37]. - The sales revenue of the copper-clad laminate industry decreased to 65.937 billion yuan in 2023, down 9.7% compared to the previous year[38]. - The domestic electronic circuit copper foil market is experiencing a shift towards high-performance products, driven by the demand for high-frequency and high-speed applications in 5G communications and AI[41]. - The copper foil processing fees are currently below the cost line, indicating a challenging market environment with many companies operating at a loss[33]. - The copper-clad laminate industry is focusing on R&D investments in high-frequency, high-speed laminates, and IC packaging substrates to improve competitiveness and meet international standards[38]. - The overall capacity utilization rate for copper-clad laminates was 65.8% in 2023, showing a slight recovery from 64.9% in 2022[37]. - The electronic copper foil industry is under pressure due to overcapacity, with production growth outpacing downstream demand growth, leading to intense market competition[33]. - The government has implemented policies to support mineral resource exploration and development, which may positively impact the mining sector, including gold mining[31]. - The gold industry remains significant, with applications in investment, central bank reserves, and various modern electronic technologies, indicating a stable demand outlook[39]. - In 2024, China's gold production reached 534.106 tons, a year-on-year increase of 2.85%, with domestic raw gold production at 377.242 tons, up 0.56% from 2023[46]. - Gold consumption in China for 2024 was 985.31 tons, a decline of 9.58%, with gold jewelry consumption dropping 24.69% to 532.02 tons[49]. - The average price of Au9999 gold on the Shanghai Gold Exchange in 2024 was 548.49 yuan per gram, an increase of 22.14% compared to 449.05 yuan per gram in 2023[52]. - The domestic high-frequency and high-speed copper-clad laminate market is expected to grow due to increased demand from 5G and other high-tech applications[44]. - The total transaction volume of gold on the Shanghai Gold Exchange reached 62,300 tons in 2024, a year-on-year increase of 49.90%[50]. - The London spot gold price increased by 25.83% in 2024, closing at $2,610.85 per ounce at the end of December[52]. - The trend towards high-performance, environmentally friendly copper-clad laminates is becoming increasingly prominent in the industry[54]. Research and Development - The company emphasizes the importance of risk management related to fluctuations in non-ferrous metal prices and environmental policies[5]. - The R&D strategy follows a "customer demand-centered, market trend-oriented, and technology innovation-principled" approach, ensuring rapid application of technological results[81]. - The company is actively pursuing strategies for market expansion and technological innovation in the electronic materials sector[5]. - The core technical indicators of Jinbao Electronics' HTE foil include a uniform surface density of 285±5 g/m², peel strength of 2.2 N/mm, high-temperature elongation rate of 6.5%, and surface roughness of 8.5 μm, all exceeding industry standards[57]. - For FR-4 products, Jinbao Electronics achieves a Tg value of 160°C, heat resistance T288 of over 80 minutes, peel strength of 1.5 N/mm, and a CTE of 2.8%, all surpassing the corresponding standards[58]. - Jinbao Electronics has participated in significant R&D projects, including the "High-strength Thin Copper Foil Manufacturing Technology" project, which was included in the national key R&D plan[67]. - The company aims to increase R&D investment to foster innovation and upgrade technology, focusing on high-end copper foil products[144]. Operational Changes and Strategic Focus - The company completed the acquisition of 100% equity in Hexi Gold Mine, which is now a wholly-owned subsidiary[18]. - The company divested 100% equity in Baoding Heavy Industry Co., Ltd. and Hangzhou Baoding Waste Metal Recycling Co., Ltd. in January 2024[18]. - The company adjusted its business focus, discontinuing large castings and forgings while expanding its gold mining operations through the acquisition of a 100% stake in Hexi Gold Mine[108]. - The company plans to continue focusing on electronic copper foil and copper-clad laminates as core business areas moving forward[108]. - The company has reported a significant portion of its investments in self-built projects, particularly in the mining and electronic equipment manufacturing sectors[124]. - The company has not disclosed any major changes in the feasibility of its projects during the reporting period[129]. - The company has a total of 30,000,000 CNY in committed investment projects, with 20,017,000 CNY already invested[129]. - The company plans to complete the high-frequency copper foil project by 2024, with a total commitment of 25,000,000 CNY[128]. - The company is currently developing several mining projects, with varying completion rates, including 52.84% for the first phase of resource integration development[124]. - The company has adjusted the investment scale of fundraising projects in response to market changes, aiming to reduce investment risks and improve capital utilization[132]. Risks and Challenges - The company faces risks from macroeconomic fluctuations that could adversely affect demand for electronic copper foil and PCB products[146]. - The company is exposed to risks from intensified market competition in the electronic copper foil and PCB industry, which may impact its profitability if it fails to innovate[147]. - The company’s gold mining operations are significantly influenced by gold price fluctuations, which are affected by global economic conditions and geopolitical events[151]. - The company is actively seeking to enhance its mineral resource acquisition through mergers and partnerships to mitigate risks associated with reliance on a single mining operation[152]. - The company has a risk of resource reserve shortage if it cannot find alternative mining resources as the Hexi gold mine resources deplete[153]. Future Outlook - The financial report for the year ending December 31, 2024, is expected to reflect the impact of the ongoing market expansion and new product development initiatives[5]. - The company plans to enhance production efficiency and reduce operational costs in its electronic copper foil and gold mining segments in 2025[141]. - The global PCB market is projected to reach $101.6 billion by 2026, with a compound annual growth rate (CAGR) exceeding 5% from 2022 to 2026, driven by emerging applications in AIoT and automotive electronics[140]. - In 2024, global gold demand reached 4,974 tons, a historical high, representing a 1.5% increase from 4,899 tons in 2023, largely due to significant central bank purchases and rising investment demand[140].