申港证券股份有限公司 关于 帝欧水华集团股份有限公司 2025 年度向特定对象发行股票 之 上市保荐书 保荐人（主承销商） （中国（上海）自由贸易试验区世纪大道 1589 号长泰国际金融大厦 16/22/23 楼） 二〇二六年一月 3-3-1 声 明 申港证券股份有限公司（以下简称"申港证券"、"本保荐人"）及保荐代表 人叶华、程聪根据《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》"）、《上市公司证券发行注册管理办法》（以 下简称"《注册管理办法》"）等有关法律、法规和中国证监会及深圳证券交易所 的有关规则，诚实守信，勤勉尽责，严格按照依法制定的业务规则和行业自律规 范出具本上市保荐书，并保证所出具文件真实、准确、完整。 本上市保荐书中如无特别说明，相关用语具有与《帝欧水华集团股份有限公 司 2025 年度向特定对象发行股票募集说明书》中相同的含义。本上市保荐书中 部分合计数与各加数直接相加之和在尾数上存在差异，这些差异是由于四舍五入 所致。 3-3-2 | 一、发行人基本情况 | 4 | | --- | --- | | 二、本次发行情况 | 10 | | 三 ...

帝欧家居集团股份有限公司 审计报告及财务报表 二〇二四年度 您可使用手机"扫一扫"或进入"注册会计师行业统一监管平台（http://acc.mof.sox.cn）"批行客临 台 (http://acc. w cn 编码:沪25BAHSJ573 6-1-1 十分午 帝欧家居集团股份有限公司 审计报告及财务报表 (2024 年 01 月 01 日至 2024 年 12 月 31 日止) | 目录 | 页次 | | --- | --- | | 审计报告 | 1-5 | | 财务报表 | | | 合并资产负债表和母公司资产负债表 | 1-4 | | 合并利润表和母公司利润表 | 5-6 | | 合并现金流量表和母公司现金流量表 | 7-8 | | 合并所有者权益变动表和母公司所有者权益变动表 | 9-12 | | 财务报表附注 | 1-102 | 二、形成审计意见的基础 我们按照中国注册会计师审计准则的规定执行了审计工作。审计 报告的"注册会计师对财务报表审计的责任"部分进一步阐述了我 们在这些准则下的责任。按照中国注册会计师职业道德守则,我们独 立于帝欧家居,并履行了职业道德方面的其他责任。我们相信,我们 获取的审 ...

| 证券代码：002798 | 证券简称：帝欧水华 | 公告编号：2026-011 | | --- | --- | --- | | 债券代码：127047 | 债券简称：帝欧转债 | | 帝欧水华集团股份有限公司 关于提供担保的进展公告 本公司及全体董事会成员保证信息披露内容的真实、准确和完整，没有虚假 记载、误导性陈述或者重大遗漏。 特别风险提示： 截至本公告披露日，公司及子公司对外担保总额度超过最近一期经审计净资 产 100%，为子公司提供担保含对资产负债率超过 70%的被担保对象担保，敬请 投资者注意相关风险。 三、担保合同的主要内容 2 四、累计对外担保情况 一、担保情况概述 帝欧水华集团股份有限公司（以下简称"公司"、"帝欧水华"）于 2025 年 12 月 30 日召开第六届董事会第十一次会议，于 2026 年 1 月 15 日召开了 2026 年第二次临时股东会，分别审议通过了《关于 2026 年度对外担保额度预计的议 案》。为满足公司及下属子公司日常经营和业务发展的需要，提高公司融资决策 效率，公司及子公司拟在 2026 年度为公司及公司全资子公司水华未来（四川） 科技有限公司（以下简称"水华 ...

Financial Performance - The company expects a net profit of approximately -59,000,000 CNY for the fiscal year 2025, representing a decrease of 3.68% compared to the previous year[5] - The operating revenue is projected to be between 225,000,000 CNY and 235,000,000 CNY, down from 274,058,410 CNY in the previous year[5] - The basic earnings per share are expected to be -1.42 CNY, compared to -1.56 CNY in the previous year[5] - The company anticipates potential asset impairment losses, which will impact the net profit, with specific amounts to be disclosed in the audited financial report[7] Cash Flow and Financial Structure - The company achieved a positive net cash flow from operating activities, indicating a stable cash flow situation[8] - The company’s convertible bond scale decreased from 1.451 billion CNY at the beginning of the period to 844 million CNY at the end, improving the asset-liability structure[8] Strategic Initiatives - The company plans to enhance its R&D capabilities and deepen its channel empowerment strategy in 2026 to improve profitability[8] - The company is focusing on multi-industry collaborative development to adapt to market changes and enhance operational efficiency[8] Operational Efficiency - The company’s gross profit margin improved year-on-year due to effective cost reduction in the supply chain and production processes[7] - The company has communicated with its auditing firm regarding the performance forecast, and there are no significant discrepancies reported[6]

Group 1 - The company plans to increase capital for its wholly-owned subsidiary, Diou Zhijia (Sichuan) Home Co., Ltd., to support the independent development and efficient operation of its bathroom business [2][3] - The total amount of the capital increase will not exceed RMB 240 million, raising the registered capital of Diou Zhijia from RMB 10 million to a maximum of RMB 250 million [2][3] - The capital increase will be funded through cash contributions of up to RMB 80 million and contributions of fixed and intangible assets valued at up to RMB 160 million [3] Group 2 - The company has received an asset appraisal report from Tongzhixin De (Beijing) Asset Appraisal Co., Ltd., with a valuation date of December 31, 2025 [4] - The appraisal covers fixed assets, construction in progress, and intangible assets, with a total book value of RMB 98.32 million and an assessed value of RMB 144.12 million, resulting in an appreciation of RMB 45.79 million and an appreciation rate of 46.58% [11] - The company has completed the registration capital increase for Diou Zhijia, now amounting to RMB 200 million, and has obtained a new business license [12] Group 3 - The business scope of Diou Zhijia includes furniture manufacturing, sanitary ceramics manufacturing, and various other related activities [13] - The company has ensured that the capital increase does not constitute a related party transaction or a major asset restructuring, thus falling within the board's approval authority without needing shareholder approval [3] - The company has engaged a qualified appraisal agency to ensure the accuracy of the asset valuation process [3][4]

| 证券代码：002798 | 证券简称：帝欧水华 | 公告编号：2026-009 | | --- | --- | --- | | 债券代码：127047 | 债券简称：帝欧转债 | | 帝欧水华集团股份有限公司 关于对全资子公司帝欧智家（四川）家居有限公司增资的进 展公告 本公司及全体董事会成员保证信息披露内容的真实、准确和完整，没有虚假 记载、误导性陈述或者重大遗漏。 一、增资的基本情况 2025 年 12 月 30 日，帝欧水华集团股份有限公司（以下简称"公司"）召 开第六届董事会第十一次会议审议通过了《关于拟对全资子公司增资的议案》。 为推动公司卫浴业务独立发展与高效经营，公司已设立全资子公司帝欧智家（四 川）家居有限公司（以下简称"帝欧智家"）作为卫浴业务的经营载体。公司拟 对卫浴产业进行整合，将公司"帝王"卫浴业务相关的资产、业务、人员等从上 市公司注入帝欧智家，由公司全资子公司帝欧智家开展卫浴相关业务。 为保障帝欧智家顺利承接相关资产与业务，满足其后续经营发展及日常运营 资金需求，公司拟以固定资产、无形资产及货币资金出资方式对帝欧智家增资， 增资金额不超过人民币 24,000 万元。本次增资完成 ...

Group 1 - The core point of the announcement is that Sichuan Development Securities Investment Fund Management Co., Ltd. has completed its shareholding increase plan for Diou Waterhua Group Co., Ltd. [3][10] - The fund increased its holdings by 6,641,739 shares, amounting to a total investment of RMB 41,771,870.16, which represents 1.29% of the company's total share capital [10][11] - The increase was based on the fund's confidence in the long-term investment value of Diou Waterhua [5] Group 2 - The increase plan was announced on July 16, 2025, with a proposed investment range of RMB 40 million to RMB 60 million [3][6] - The fund held 27,657,037 shares before the increase, which accounted for 5.39% of the total share capital [3] - The fund's investment will not affect the company's compliance with listing conditions or control changes [11] Group 3 - The increase was executed through the Shenzhen Stock Exchange's trading system, including methods such as centralized bidding and block trading [7] - The funding for the increase came from the fund's own resources, with no specific lock-up arrangements beyond the legal requirements [8][9] - The fund committed to not reducing its holdings during the implementation period of the increase plan [9]

Group 1 - The core announcement is that Diao Waterhua has completed its share buyback plan, acquiring a total of 6,641,739 shares [2] - The total amount spent on this share buyback is approximately RMB 41,771,870.16, excluding transaction fees [2]

证券日报网讯 1月15日，帝欧水华发布公告称，公司子公司佛山欧神诺陶瓷有限公司等近日获国家知识 产权局颁发的6项发明专利证书，涵盖喷墨机自动对位、氢氨融合陶瓷辊道窑燃烧、耐污哑光砖、肌肤 质感岩板、多功能砖及耐磨哑光岩板制备技术，专利号分别为ZL202411714655.5、ZL202310672953.1、 ZL202311800229.9、ZL202311831426.7、ZL202311831425.2、ZL202410569587.1，授权公告日介于 2025.12.12至2025.12.26。该批专利有利于完善知识产权体系，提升综合竞争力。 （文章来源：证券日报） ...

Group 1 - The company, Diou Water, announced the approval of two proposals during its second extraordinary shareholders' meeting for 2026, which includes applying for a comprehensive credit limit from financial institutions and estimating the external guarantee limit for 2026 [2]