华泰联合证券有限责任公司 关于天际新能源科技股份有限公司 2024 年度内部控制评价报告的核查意见 华泰联合证券有限责任公司（以下简称"华泰联合证券"或"保荐人"）作 为天际新能源科技股份有限公司（以下简称"天际股份"、"公司"或"发行人"） 向特定对象发行股票并上市的保荐人，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 1 号——主板上市公司规范运作》等相关规定，对天际股份 2024 年度内部控制评 价报告进行了核查，具体情况如下： 一、公司内部控制具体情况 （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内部审计部的责任。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。 公司内部控制的目标是合理保证经营管理合法合规、资产安全、财务报告及 相关信息真实完整，提高经营效率和 ...

天际新能源科技股份有限公司 2024 年度 非经营性资金占用及其他关联资金往来的 专项说明 | 索引 | 页码 | | --- | --- | | 专项说明 | 1-2 | | 非经营性资金占用及其他关联资金往来情况汇总表 | 1 | | 信永中和会计师事务所 北京市东城区朝阳门北人街 株洲电话. +66 (010) 6534 2286 | | | | --- | --- | --- | | telephone: +86 (010) 6554 2288 | 8 号富华大厦 A 座 9 层 | | | ShineWing | 9/F, Block A, Fu Hua Mansion, | | | No.8, Chaoyangmen Beidajie, | | | | +86 (010) 6554 7190 | Dongcheng District, Beijing, | 传真: | | certified public accountants 100027, P.R.China | | facsimile: +86 (010) 6554 7190 | 关于天际新能源科技股份有限公司 2024 年度非经营性资金占 ...

天际新能源科技股份有限公司 2024 年度 审计报告 | 索引 | | 页码 | | --- | --- | --- | | 审计报告 | | | | 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 | 13-112 | 审计报告 XYZH/2025SZAA8B0200 天际新能源科技股份有限公司 天际新能源科技股份有限公司全体股东： 一、 审计意见 我们审计了天际新能源科技股份有限公司（以下简称天际股份）财务报表，包括 2024 年 12 月 31 日的合并及母公司资产负债表，2024 年度的合并及母公司利润表、合并及母 公司现金流量表、合并及母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 ...

关于天际新能源科技股份有限公司 2024 年度营业收入扣除情况的 专项说明 | 索引 | 页码 | | --- | --- | | 专项说明 | 1-2 | | 2024 年度营业收入扣除情况表 | 1 | 本专项说明仅供天际股份为2024年度报告披露之目的使用，未经本事务所书面同意， 不得用于其他任何目的。 关于天际新能源科技股份有限公司 2024 年度营业收入扣除情况的专项说明 XYZH/2025SZAA8B0197 天际新能源科技股份有限公司 天际新能源科技股份有限公司全体股东： 我们按照中国注册会计师审计准则审计了天际新能源科技股份有限公司（以下简称 天际股份）2024年度财务报表，包括2024年12月31日的合并及母公司资产负债表、2024 年度的合并及母公司利润表、合并及母公司现金流量表、合并及母公司股东权益变动表， 以及相关财务报表附注，并于2025年4月25日出具了XYZH/2025SZAA8B0200号无保留意见 的审计报告。 根据《深圳证券交易所上市公司自律监管指南第 1 号业务办理》、《深圳证券交易 所创业板上市公司自律监管指南第 1 号业务办理》（以下简称营业收入扣除）相关规定， 天际 ...

华泰联合证券有限责任公司 关于天际新能源科技股份有限公司 2024年度关联交易确认的核查意见 （三）上一年度日常关联交易实际发生情况 （二）预计日常关联交易类别和金额 单位：万元 | 关联交易类 | 关联人 | 关联交 | 关联交 易定价 | 预计金 | 2025 年第一季 | 上年发生 | | --- | --- | --- | --- | --- | --- | --- | | 别 | | 易内容 | | 额 | 度已发生金额 | 金额 | | | | | 原则 | | | | | 向关联人销 | 瑞泰新材 及其关联 | 销售商 品 | 市场公允 价 | 15,000 | 624 | 9,382.33 | | 售产品、商 | 公司 | | | | | | | 品 | 合计 | - | - | 15,000 | 624 | 9,382.33 | 一、日常关联交易基本情况 （一）日常关联交易概述 天际新能源科技股份有限公司（以下简称"公司"）于2025年4月25日召开第 五届董事会第十三次会议及第五届监事会第十次会议，审议通过了《关于公司 2025年度日常关联交易预计及2024年度关联交易确认的议案》，公司及 ...

Financial Performance - The company's revenue for Q1 2025 was ¥517,954,747.18, representing a year-on-year increase of 16.28% compared to ¥445,419,963.02 in the same period last year[5]. - The net loss attributable to shareholders decreased to ¥21,869,998.19, a reduction of 77.15% from a loss of ¥95,726,545.37 in the previous year[5]. - The company reported a basic and diluted earnings per share of -¥0.04, an improvement of 78.95% from -¥0.19 in the previous year[5]. - The company's net loss for the current period was reported at -¥116,623,467.93, worsening from -¥94,753,469.74 in the previous period[20]. - The net profit for the current period is -18,133,937.76 yuan, compared to -139,611,815.99 yuan in the previous period, indicating an improvement[22]. - The net profit attributable to the parent company is -21,869,998.19 yuan, while the previous period was -95,726,545.37 yuan, showing a significant reduction in losses[22]. - The company reported a total comprehensive income of -18,133,937.76 yuan, improving from -139,611,815.99 yuan in the previous period[22]. Cash Flow - The net cash flow from operating activities improved significantly, with a net outflow of ¥114,373,575.37, down 69.31% from ¥372,694,458.90 in the same period last year[5]. - The total cash inflow from operating activities is 446,065,577.41 yuan, up from 399,767,028.60 yuan in the previous period[25]. - The cash flow from investing activities shows a net outflow of -122,663,257.28 yuan, compared to -456,008,140.36 yuan in the previous period, indicating reduced investment losses[25]. - The cash flow from financing activities results in a net outflow of -19,652,246.89 yuan, contrasting with a net inflow of 293,099,842.67 yuan in the previous period[26]. - The ending balance of cash and cash equivalents is 369,110,249.49 yuan, down from 680,685,584.67 yuan in the previous period[26]. - The company received 3,474,960.52 yuan in tax refunds, compared to 532,813.43 yuan in the previous period, reflecting better cash management[25]. Assets and Liabilities - Total assets at the end of the reporting period were ¥6,302,169,075.83, a slight decrease of 0.35% from ¥6,324,607,535.63 at the end of the previous year[5]. - Total current assets amounted to ¥2,494,625,675.32, slightly down from ¥2,524,795,238.92, a decrease of about 1.2%[19]. - Total liabilities decreased to ¥2,645,491,279.53 from ¥2,649,670,618.50, a reduction of approximately 0.2%[20]. - The company's cash and cash equivalents decreased to ¥879,881,837.60 from ¥1,060,492,226.60, a decline of approximately 17.0%[19]. Inventory and Investments - The inventory increased by 36.41% to ¥445,432,099.84, primarily due to the expansion of lithium hexafluorophosphate production capacity[10]. - Long-term equity investments rose significantly by 164.16% to ¥24,137,281.91, reflecting new external equity investments[10]. - Long-term equity investments increased to ¥24,137,281.91 from ¥9,137,281.91, reflecting a growth of approximately 164.5%[19]. Operational Performance - The company’s operating loss improved by 87.32%, with an operating profit of -¥17,593,512.10 compared to -¥138,770,446.96 in the previous year[11]. - Total operating revenue for the current period reached ¥517,954,747.18, an increase from ¥445,419,963.02 in the previous period, representing a growth of approximately 16.5%[21]. - Total operating costs decreased to ¥533,500,047.73 from ¥560,026,070.20, reflecting a reduction of about 4.7%[21]. Shareholder Information - The company’s repurchase account holds 9,621,887 shares, accounting for 1.92% of the total share capital[15]. - The largest shareholder, Shantou Tianji Co., Ltd., holds 15.12% of the shares, totaling 75,789,180 shares[14]. - The second-largest shareholder, Changshu Xinhua Chemical Co., Ltd., holds 8.50% of the shares, totaling 42,636,010 shares[14]. - The company has no financing or securities lending activities reported among the top 10 shareholders[15]. - The company has not disclosed any related party transactions among its major shareholders[15]. Project Developments - The company has completed the main construction and equipment installation for the "6,000 tons of high-purity lithium fluoride" project, which is now in trial production[16]. - The company’s subsidiary, Jiangsu Xintai Material Technology Co., Ltd., has resumed normal production after addressing safety issues following a fire incident[16]. - The company’s subsidiary, Chaozhou Tianji Ceramics Industry Co., Ltd., has completed the first phase of its project and is currently undergoing acceptance procedures[16]. - The company is actively expanding its market presence through new projects and product lines[16].

Financial Performance - The company's operating revenue for 2024 was ¥2,054,528,221.03, a decrease of 6.32% compared to ¥2,193,032,123.05 in 2023[6]. - The net profit attributable to shareholders for 2024 was -¥1,360,884,613.61, representing a significant decline of 3,814.11% from a profit of ¥36,640,946.24 in 2023[6]. - The basic earnings per share for 2024 was -¥2.71, a decrease of 3,111.11% compared to ¥0.09 in 2023[6]. - The total assets at the end of 2024 were ¥6,324,607,535.63, down 18.37% from ¥7,748,144,972.66 at the end of 2023[6]. - The net assets attributable to shareholders decreased by 31.79% to ¥3,182,164,559.29 at the end of 2024 from ¥4,665,429,753.95 at the end of 2023[6]. - The company reported a cash flow from operating activities net amount of -¥208,937,996.38 in 2024, a decline of 275.26% from ¥119,214,825.50 in 2023[6]. - The total operating revenue for 2024 was 2,054,528,221 yuan, a decrease of 6.32% compared to 2023[80]. - The company reported a significant increase in sodium phosphinate sales, achieving 194,066,545.54 yuan, up 101.48% year-on-year[80]. - The small household appliances segment generated sales of 208,355,767.62 yuan, down 18.41% from the previous year[80]. - The company reported a significant increase in investment cash inflow by 528.81% to ¥383,678,635.64, while investment cash outflow rose by 105.06% to ¥1,116,411,741.75, leading to a net cash flow of -¥732,733,106.11[99]. Business Operations - The main business includes lithium hexafluorophosphate and related fluorochemical products, sodium hypophosphite and related phosphochemical products, and small household appliances[16]. - The company completed the acquisition of Changshu Xinte Chemical Co., Ltd. in 2023, expanding its main business[16]. - The company has established a production capacity of 37,000 tons/year of lithium hexafluorophosphate, ranking among the top three in the industry[40]. - The company continues to focus on the production of solid lithium hexafluorophosphate, a key material for lithium batteries[28]. - The company has established stable partnerships with well-known clients such as CATL and BYD, and exports to countries including South Korea and Hungary[40]. - The company’s subsidiaries are responsible for the production of lithium hexafluorophosphate, with production plans based on sales forecasts and inventory levels[33]. - The company’s total revenue from main businesses was 15 billion RMB from lithium hexafluorophosphate, 3.4 billion RMB from sodium phosphite, and 2.08 billion RMB from small household appliances[62]. - The company has ongoing projects including a 3,000-ton lithium hexafluorophosphate project and a 6,000-ton lithium fluoride project, which are expected to generate revenue upon completion[105]. Market Trends and Demand - In 2024, global sales of new energy vehicles are expected to reach 18.236 million units, a year-on-year increase of 24.4%, with China accounting for 70.5% of the total[38]. - The global demand for lithium hexafluorophosphate is projected to reach 249,000 tons and 545,000 tons in 2025 and 2030, respectively[39]. - The price of lithium hexafluorophosphate has significantly decreased since 2024, leading to a substantial decline in profitability for companies in the industry[39]. - The market for halogen-free flame retardants, which utilize sodium hypophosphite, has become the largest demand market for the product due to its applications in the new energy sector[44]. Research and Development - The company has obtained a total of 96 domestic patents in the field of new energy materials, including 22 invention patents, as of December 31, 2024[55]. - The company maintains strong R&D capabilities, ensuring the purity of lithium hexafluorophosphate reaches 99.99% through advanced purification processes[55]. - The company is actively expanding its production capacity with an additional 15,000 tons under construction for the subsidiary Tai Rui Lian Teng[50]. - The company is focusing on the research and industrialization of upstream materials for electrolyte solutions, aiming to strengthen its position in the lithium-ion battery materials industry[129]. - The company is committed to innovation and technology development, with key personnel overseeing research and development initiatives in new energy technologies[180]. - The company is investing heavily in R&D, with a budget increase of 30% for 2024, focusing on innovative technologies[200]. Risk Management - The company emphasizes the importance of risk awareness regarding forward-looking statements in its annual report[4]. - The company has a comprehensive risk management strategy outlined in its annual report[4]. - The company has experienced uncertainty regarding its ability to continue as a going concern, as indicated by the negative net profit figures over the past three years[18]. - The company recognizes the risk of market supply-demand imbalance due to rapid capacity expansion in the lithium hexafluorophosphate sector and is actively seeking partnerships with quality customers to mitigate this risk[139]. - The company is aware of the potential impact of fluctuating raw material prices on its operations and maintains long-term partnerships with suppliers to manage price volatility[140]. Corporate Governance - The company has a complete corporate governance structure including a shareholders' meeting, board of directors, and supervisory board[170]. - The company operates independently from its shareholders with no mixed operations or interference in organizational setup[170]. - The company has implemented strict financial independence and tax compliance measures[168]. - The company has established strict internal control systems, but there is a risk of inadequate execution, which could lead to issues such as non-compliance in related party transactions[149]. - The company has implemented a value management system and disclosed plans for valuation enhancement, although specific details were not provided[153]. Shareholder Engagement - The first temporary shareholders' meeting in 2024 had a participation rate of 26.34%[171]. - The second temporary shareholders' meeting in 2024 had a participation rate of 32.29%[171]. - The annual shareholders' meeting in 2023 had a participation rate of 32.54%[171]. - The company has implemented a stock repurchase program, with a total of 1.2 million shares repurchased during the reporting period[173]. Future Outlook - The company plans to expand its market presence and enhance its product offerings in the upcoming fiscal year[174]. - The company provided guidance for 2024, projecting a revenue growth of 20% to 1.44 billion, driven by new product launches and market expansion efforts[199]. - The company is actively exploring potential mergers and acquisitions to enhance its competitive position in the market[174]. - Future guidance indicates a commitment to sustainable practices, with a goal to reduce carbon emissions by 40% by 2025[200].

股票代码：002759 股票简称：天际股份 公告编号：2025-019 天际新能源科技股份有限公司 关于公司为全资子公司担保的进展公告 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、误导性陈述或重大遗漏。 一、担保情况概述 天际新能源科技股份有限公司（以下简称"天际股份"、"公司"）分别于 2025 年 3 月 21 日、2025 年 4 月 10 日召开第五届董事会第十二次会议、2025 年第一 次临时股东大会，审议通过了《关于 2025 年度向银行申请授信额度的议案》，同 意公司及下属子公司向银行申请总额不超过人民币 40 亿元的综合授信额度，并 授权公司管理层在经批准的综合业务授信额度及有效期内，根据公司及子公司的 实际经营需求全权办理上述授信额度事宜，包括但不限于：办理综合业务授信额 度银行、授信品种的选择；办理综合业务授信额度金额、利率的确定；办理综合 业务授信额度相关法律文件的签署（包括但不限于授信、流动资金贷款、固定资 产贷款、银行承兑汇票业务、保函、信用证、抵押、担保、保证、质押等有关的 申请书、合同、协议等文件）；与办理综合业务授信额度相关的其他事项。详见 公司在 ...

股票代码：002759 股票简称：天际股份 公告编号：2025-020 天际新能源科技股份有限公司 关于公司为控股子公司担保的进展公告 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、误导性陈述或重大遗漏。 一、担保情况概述 天际新能源科技股份有限公司（以下简称"天际股份"、"公司"）分别于 2024 年 12 月 13 日、2024 年 12 月 31 日召开第五届董事会第十次会议、2024 年第六 次临时股东大会，审议通过了《关于向控股子公司提供担保的议案》，同意公司 就控股子公司江苏泰瑞联腾材料科技有限公司（以下简称"泰瑞联腾"）日常生 产经营的需要，为其向银行等金融机构申请授信提供担保，担保的额度不超过 4 亿元，担保可在上述额度范围内循环滚动使用，任一时点的实际担保余额不超过 本次审批的担保额度，上述担保额度授权期限为股东大会决议通过之日起 12 个 月，具体以实际签订的协议为准。公司授权公司董事长及其委托代理人根据泰瑞 联腾实际需要办理上述事宜。详见公司在巨潮资讯网披露的《关于为控股子公司 提供担保暨关联交易的公告》（公告编号：2024-107）。 二、担保进展情况 1、 ...

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、误导性陈述或重大遗漏。 天际新能源科技股份有限公司（以下"公司"）于2025年4月10日召开了2025 年第一次临时股东大会，审议通过了《关于选举公司第五届董事会非独立董事的 议案》，同意选举王晓斌先生（简历附后）为公司第五届董事会非独立董事，任 期自公司股东大会审议通过之日起至公司第五届董事会任期届满之日止。 股票代码：002759 股票简称：天际股份 公告编号：2025-018 天际新能源科技股份有限公司 关于完成选举公司第五届董事会非独立董事的公告 附件： 王晓斌先生，1973 年 01 月生，大学本科学历，高级国际商务师，历任江苏 国泰国际集团国华进出口有限公司（后更名为江苏国泰国华实业有限公司）业务 员、科长、副总经理、总经理、董事长；江苏国泰华鼎投资有限公司董事长；江 苏国泰国华实业有限公司董事；江苏国泰华泰实业有限公司董事。2011 年 9 月 至 2016 年 4 月任江苏国泰国际集团有限公司（后更名为江苏国泰国际贸易有限 公司）董事。2013 年 12 月至 2022 年 12 月任江苏国泰国际集团股份有限公司职 工董 ...