广东信达律师事务所 股东大会法律意见书 1 广东信达律师事务所 股东大会法律意见书 法律意见书 信达会字[2024]第130号 致：深圳万润科技股份有限公司 广东信达律师事务所（以下简称"信达"）接受深圳万润科技股份有限公司（以 下简称"公司"）委托，指派信达律师出席公司2023年度股东大会（以下简称"本 次股东大会"），对本次股东大会的合法性进行见证，并出具本《广东信达律师 事务所关于深圳万润科技股份有限公司2023年度股东大会的法律意见书》（以下 简称"《股东大会法律意见书》"）。 本《股东大会法律意见书》系根据《中华人民共和国公司法》（"《公司法》"）、 《上市公司股东大会规则》（"《股东大会规则》"）、《深圳证券交易所上市公 司股东大会网络投票实施细则》（"《股东大会网络投票实施细则》"）等相关法 律、法规、规范性文件以及现行有效的《深圳万润科技股份有限公司章程》（以 下简称"《公司章程》"）的规定，并基于对本《股东大会法律意见书》出具日前 已经发生或存在事实的调查和了解发表法律意见。 为出具本《股东大会法律意见书》，信达已严格履行法定职责，遵循了勤勉 尽责和诚实信用原则，现场参与和审阅了本次股东大会 ...

国泰君安证券股份有限公司 国泰君安证券股份有限公司（简称"国泰君安"或"独立财务顾问"）作为 深圳万润科技股份有限公司（简称"公司"、"上市公司"或"万润科技"）发行 股份及支付现金方式购买北京万象新动移动科技有限公司（简称"万象新动"） 100%股权并募集配套资金项目，以及发行股份及支付现金方式购买杭州信立传 媒广告有限公司（简称"信立传媒"）100%股权并募集配套资金项目的独立财 务顾问，根据《中华人民共和国公司法》、《上市公司重大资产重组管理办法》、 《上市公司并购重组财务顾问业务管理办法》、《深圳证券交易所股票上市规则》 等有关规定，对万润科技本次交易非公开发行限售股份上市流通事项进行了审慎 核查，现将核查情况及核查意见发表如下： 一、本次限售股份取得的基本情况及股本变动情况 （一）万象新动项目 经中国证监会《关于核准深圳万润科技股份有限公司向易平川等发行股份购 买资产并募集配套资金的批复》（证监许可[2017]1 号）核准，万润科技向易平 川、余江县万象新动投资管理中心（有限合伙）（简称"余江万象"）合计发行 24,944,320 股股票以及支付部分现金用于收购北京万象新动移动科技有限公司 （简称" ...

本公司及董事会全体成员保证信息披露内容的真实、准确和完整，没有虚假 记载、误导性陈述或重大遗漏。 特别提示： 1、本次解除限售的股份数量为 10,971,532 股，占公司总股本的 1.2979%。 2、本次限售股份上市流通日期为 2024 年 5 月 20 日。 一、非公开发行股份概况 （一）万象新动 经中国证监会《关于核准深圳万润科技股份有限公司向易平川等发行股份购 买资产并募集配套资金的批复》（证监许可【2017】1 号）核准，万润科技向易 平川、余江县万象新动投资管理中心（有限合伙）（以下简称"余江万象"）（以 下合称"业绩承诺人"）合计发行 24,944,320 股股票，以及使用部分现金用于 收购北京万象新动移动科技有限公司（以下简称"万象新动"）100%股权。该等 股份已于 2017 年 2 月 10 日在深圳证券交易所上市，具体内容详见公司 2017 年 2 月 9 日刊登于巨潮资讯网（www.cninfo.com.cn）的《发行股份及支付现金购 买资产并募集配套资金实施情况暨新增股份上市报告书》及其摘要。. （二）信立传媒 证券代码：002654 证券简称：万润科技 公告编号：2024-026 ...

为提升交流效率，广泛听取投资者的意见和建议，公司现就本次业绩说明会 提前向投资者公开征集问题，投资者可于 2024 年 5 月 9 日 16:00 前将问题发送 至公司投资者关系邮箱（wanrun@mason-led.com），公司将在本次业绩说明会上 对投资者普遍关注的问题进行回答。欢迎广大投资者积极参与！ 特此公告。 深圳万润科技股份有限公司 董 事 会 证券代码：002654 证券简称：万润科技 公告编号：2024-025号 深圳万润科技股份有限公司 关于举行 2023 年年度报告业绩说明会的公告 本公司及董事会全体成员保证信息披露内容的真实、准确和完整，没有虚假 记载、误导性陈述或重大遗漏。 深圳万润科技股份有限公司（以下简称"公司"）于 2024 年 4 月 27 日在巨 潮资讯网（www.cninfo.com.cn）披露了《2023 年年度报告》。为便于广大投资 者更深入全面地了解公司情况，进一步加强与投资者的沟通，公司将于 2024 年 5 月 10 日 15:00-17:00 采用网络文字互动方式在价值在线（www.ir-online.cn） 举行 2023 年年度报告业绩说明会（以下简称"本 ...

Financial Performance - The company's operating revenue for 2023 reached ¥4,235,065,902.83, an increase of 13.0% compared to ¥3,747,650,278.13 in 2022[18]. - After deducting other business income, the main operating revenue was ¥3,953,591,650.48, up from ¥3,471,426,058.81 in 2022, reflecting a growth of 13.9%[18]. - The net profit after deducting non-recurring gains and losses was negative, indicating ongoing financial challenges for the company[40]. - The basic and diluted earnings per share were both 0.05 yuan, a 125% increase compared to -0.2 yuan in the previous period[40]. - The weighted average return on net assets improved to 2.92%, up from -10.86% in the previous year, reflecting a recovery in profitability[40]. - Total assets decreased by 5.42% year-on-year to approximately 4.01 billion yuan[40]. - The net assets attributable to shareholders decreased by 1.58% year-on-year to approximately 1.47 billion yuan[40]. Business Focus and Strategy - The company is focused on LED technology, semiconductor memory, integrated energy services, and advertising media, providing customized solutions[22]. - The company is actively pursuing market expansion and technological innovation in its core business areas[22]. - The company is focusing on the semiconductor storage business, particularly solid-state drives (SSD) and embedded storage (eMMC), to meet market demand[55]. - The company has strengthened its digital advertising capabilities, becoming a key partner for major platforms like Toutiao and Kuaishou[60]. - The company aims to optimize its customer and product service structure, focusing on major clients to improve profitability and risk resistance[103]. Research and Development - R&D expenses for 2023 were ¥140,462,264.37, a slight increase of 0.26% compared to ¥140,093,357.87 in 2022[123]. - R&D investment as a percentage of operating revenue decreased to 3.32% in 2023 from 3.74% in 2022[127]. - The company has completed several R&D projects aimed at enhancing product efficiency and market competitiveness, including a new high-efficiency backlight solution for TVs[141]. - The development of a new type of connector LED aims to enrich product categories and improve market competitiveness[141]. - Ongoing R&D projects include a multifunctional adjustable streetlight, which aims to enhance user convenience and reduce maintenance difficulties[141]. Market Trends and Opportunities - The demand for comprehensive energy services is increasing due to national policies aimed at carbon neutrality and energy consumption control[25]. - The LED industry is experiencing a recovery phase, with growth in automotive electronics and MiniLED segments, despite overall market pressures[47]. - The internet advertising market in China is projected to reach 573.2 billion yuan in 2023, growing by 12.66% from 2022[50]. - The semiconductor storage market is projected to rebound strongly by 48% in 2024, reaching $128 billion, with DRAM growth outpacing NAND Flash[183]. - The global LED lighting market is expected to grow by 4% to reach $60.9 billion in 2024, driven by the retirement of 5.788 billion LED light sources and fixtures[164]. Operational Challenges - The company has no significant non-recurring gains or losses during the reporting period[20]. - The company plans to enhance its LED lighting engineering business in economically developed regions, despite facing challenges in project progress and debt recovery due to macroeconomic conditions[100]. - The company faces supply chain risks due to global economic uncertainties, which may lead to instability in raw material supply and significant price fluctuations[198]. - Increased market competition in the LED, semiconductor storage, and advertising media industries may result in a decline in gross margins if macroeconomic conditions do not meet expectations[198]. - The company is exposed to accounts receivable recovery risks, which could impact financial stability[199]. Investments and Acquisitions - The company has acquired 100% equity in two renewable energy development companies, entering the wind power sector and enhancing its profitability[90]. - The company added two subsidiaries during the reporting period due to acquisitions[119]. - The total investment in two wind power companies amounted to 443.39 million yuan, with a total investment loss of 14.75 million yuan reported[136]. - The company has successfully completed the registration changes for its acquisitions, indicating progress in its market expansion strategy[136]. Cash Flow and Financial Management - The company reported a net cash flow from operating activities that significantly differed from the net profit for the year[129]. - The total cash inflow from operating activities increased by 30.02% to ¥5,518,795,332.90 compared to ¥4,244,421,991.78 in the previous year[147]. - The total cash outflow from operating activities rose by 36.45% to ¥5,481,102,852.99 from ¥4,017,024,489.67 year-on-year[147]. - The net cash flow from investment activities decreased significantly by 1,399.90% to -¥337,952,383.96, compared to -¥22,531,632.95 in the previous year[147]. - The net increase in cash and cash equivalents improved by 19.67% to -¥134,686,695.76 from -¥167,676,949.37 year-on-year[147].

Shareholder Information - The total number of common shareholders at the end of the reporting period was 110,945[3] - The largest shareholder, Changjiang Industrial Investment Group Co., Ltd., holds 23.89% of shares, totaling 201,978,254 shares[3] Financial Performance - Total operating revenue for the current period is ¥916,163,173.52, a decrease from ¥935,277,173.13 in the previous period, representing a decline of approximately 1.2%[13] - The net profit for the current period is 5,524,646.58, a decrease of 20,825,211.13 compared to the previous period[16] - The total profit for the current period is 6,286,338.76, down from a loss of 27,388,135.12 in the previous period[16] - The operating profit for the current period is -637,569.31, a decline of 27,461,260.49 from the previous period[16] - Net profit attributable to shareholders was ¥11,621,420.47, representing a significant increase of 198.43% year-over-year[25] Cash Flow - The cash flow from operating activities shows a net outflow of -75,170,523.22, compared to -5,278,490.42 in the previous period[19] - The cash flow from investing activities has a net outflow of -6,695,287.73, compared to -10,180,281.44 in the previous period[19] - The cash flow from financing activities shows a net inflow of 31,865,832.74, contrasting with a net outflow of -130,554,431.02 in the previous period[19] - The company received 2,786,568.03 in tax refunds, an increase from 723,691.49 in the previous period[19] - The company’s total cash inflow from operating activities is 1,023,566,673.56, down from 1,351,574,582.81 in the previous period[19] Assets and Liabilities - The total assets increased to ¥4,179,012,564.63 from ¥4,010,156,635.48, marking an increase of about 4.2%[12] - Total liabilities rose to ¥2,649,428,802.22 from ¥2,486,097,519.65, which is an increase of approximately 6.6%[12] - The company's total non-current assets amounted to ¥1,529,508,790.10, a slight decrease from ¥1,571,628,437.05, representing a decline of about 2.7%[12] - The company reported an increase in short-term borrowings to ¥536,000,000.00 from ¥418,726,829.17, reflecting a rise of approximately 28.1%[12] - The company’s total liabilities increased, with contract liabilities rising by 54.06% to ¥128,012,775.39, reflecting an increase in advance payments received[37] Inventory and Receivables - Accounts receivable increased to approximately CNY 1.15 billion, up from CNY 1.08 billion, reflecting a growth of about 6%[6] - Inventory rose to approximately CNY 266.93 million, compared to CNY 201.90 million, marking an increase of about 32.2%[6] - The company reported a 238.22% increase in receivables financing, amounting to ¥14,776,706.01[37] Expenses - Total operating costs decreased to ¥923,819,685.74 from ¥975,012,836.21, reflecting a reduction of about 5.3%[13] - Research and development expenses for the current period were ¥27,245,402.40, down from ¥31,485,676.53, indicating a decrease of approximately 13.4%[13] - The company experienced a 72.42% rise in financial expenses, totaling ¥14,160,552.31, due to increased loan balances[37] - Other income increased by 37.30% to ¥6,513,192.11, attributed to higher government subsidies[37] - The company recorded a significant increase of 4222.27% in non-operating income, amounting to ¥7,941,077.61, due to compensation from former shareholders[37] Cash and Equivalents - The company's cash and cash equivalents decreased to approximately CNY 322.76 million from CNY 363.48 million in the previous period, a decline of about 11.5%[6] - The total cash and cash equivalents at the end of the period is 213,899,037.47, down from 251,815,146.78 in the previous period[21] - The cash and cash equivalents at the end of the period were not specified but are critical for assessing liquidity[12] Other Information - The company has not disclosed any new product or technology developments in this quarter[4] - There are no updates on market expansion or mergers and acquisitions mentioned in the report[4] - The first quarter report was not audited, indicating preliminary financial results[2] - The weighted average return on equity was 0.76%, up from -0.80% in the previous year[25]

二、董事会会议审议情况 审议通过《关于<2024 年第一季度报告>的议案》 《2024 年第一季度报告》具体内容详见《证券时报》《中国证券报》《上 海证券报》《证券日报》及巨潮资讯网（www.cninfo.com.cn）。 证券代码：002654 证券简称：万润科技 公告编号：2024-022 号 深圳万润科技股份有限公司 第六届董事会第四次会议决议公告 本公司及董事会全体成员保证信息披露内容的真实、准确和完整，没有虚假 记载、误导性陈述或重大遗漏。 一、董事会会议召开情况 深圳万润科技股份有限公司（以下简称"公司"）第六届董事会第四次会议 通知于 2024 年 4 月 18 日以邮件方式发出。会议于 2024 年 4 月 25 日在深圳市福 田区皇岗路 5001 号深业上城产业研发大厦 B 座 50 层会议室以现场结合通讯方式 召开。会议应出席董事 9 人，实际出席董事 9 人，其中：董事长龚道夷，董事邵 立伟，独立董事蔡瑜、王东石以现场表决方式出席，董事赵海涛、陈华军、胡焱、 李侯久，独立董事童乔凌以通讯表决方式出席。会议由董事长龚道夷主持，公司 全体监事、高级管理人员列席了会议，其中：副总裁汪军、副总裁 ...

关于深圳万润科技股份有限公司 2023年度营业收入扣除情况表 的专项核查报告 众环专字(2024)0600068号 目 录 起始页码 专项核查报告 关于深圳万润科技股份有限公司 2023 年度营业收入扣除情况表 的专项核查报告 众环专字(2024)0600068 号 深圳万润科技股份有限公司全体股东： 营业收入扣除情况表 营业收入扣除情况表 1 我们接受委托，在审计了深圳万润科技股份有限公司（以下简称"万润科技"）2023 年 12 月 31 日的合并及公司的资产负债表，2023 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（以下简称"2023 年度财务报表"） 的基础上，对后附的《深圳万润科技股份有限公司 2023 年度营业收入扣除情况表》（以下简 称"营业收入扣除表"）进行了专项核查。 按照《深圳证券交易所股票上市规则》及《深圳证券交易所上市公司自律监管指南第 1 号——业务办理》的规定，编制和披露营业收入扣除表，提供真实、合法、完整的核查证据， 是万润科技管理层的责任。我们的责任是在执行核查工作的基础上对营业收入扣除表发表专 项核查意见。 我们按照中国注册 ...

关于深圳万润科技股份有限公司 非公开发行股份收购标的公司 深圳日上光电有限公司2023年及累计 业绩承诺实现情况的专项审核报告 众环专字(2024)0600069号 目 录 起始页码 专项审核报告 专项说明 关于业绩承诺实现情况的专项说明 1 众环专字(2024)0600069 号 深圳万润科技股份有限公司全体股东： 我们接受委托，对后附的深圳万润科技股份有限公司（以下简称"万润科技"）管理层 编制的《深圳万润科技股份有限公司非公开发行股份收购标的公司深圳日上光电有限公司 2023 年度及累计业绩承诺实现情况说明》（以下简称"业绩承诺实现情况说明"）进行了专 项审核。 按照《上市公司重大资产重组管理办法》的有关规定，编制业绩承诺实现情况说明，并 保证其真实性、完整性和准确性，提供真实、合法、完整的实物证据、原始书面材料、副本 材料、口头证言以及我们认为必要的其他证据，是万润科技管理层的责任。我们的责任是在 执行审核工作的基础上，对业绩承诺实现情况说明发表审核意见。 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》的规定执行了审核工作，该准则要求我们遵守中国注 ...

起始页码 审计报告 财务报表 | 合并资产负债表 | 1 | | --- | --- | | 合并利润表 | 3 | | 合并现金流量表 | 4 | | 合并股东权益变动表 | 5 | | 资产负债表 | 7 | | 利润表 | 9 | | 现金流量表 | 10 | | 股东权益变动表 | 11 | | 财务报表附注 | 13 | | 财务报表附注补充资料 | 143 | 审 计 报 告 深圳万润科技股份有限公司 审 计 报 告 众环审字(2024)0600056号 目 录 众环审字(2024)0600056 号 深圳万润科技股份有限公司全体股东： 一、审计意见 我们审计了深圳万润科技股份有限公司（以下简称"万润科技""公司"）财务报表， 包括 2023 年 12 月 31 日的合并及公司资产负债表，2023 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 万润科技 2023 年 12 月 31 日合并及公司的财务状况以及 2023 年度合并及公司的经营成果和 现金流量。 二、形成审计 ...