关于苏州恒铭达电子科技股份有限公司 2023 年度向特定对象发行股票的审核中心意见落实函 回复报告 二〇二三年十一月 1 深圳证券交易所： 贵所于 2023 年 10 月 13 日出具的《关于苏州恒铭达电子科技股份有限公司 申请向特定对象发行股票的审核中心意见落实函》（审核函〔2023〕120155 号） （以下简称"意见落实函"）已收悉，苏州恒铭达电子科技股份有限公司（以下 简称"发行人"或"公司"）与保荐人华英证券有限责任公司（以下简称"保荐 人"）等相关方对意见落实函所列问题进行了逐项落实与核查，现回复如下，请 予审核。 除另有说明外，本回复报告中使用的简称或名词释义与《苏州恒铭达电子科 技股份有限公司 2023 年度向特定对象发行股票募集说明书》（以下简称"募集说 明书"）一致。 保荐机构（主承销商） （无锡市新吴区菱湖大道200号中国物联网国际创新园F12栋） 本回复报告中的字体代表以下含义： | 字体 | 含义 | | --- | --- | | 黑体加粗 | 审核问询函所列问题 | | 宋体 | 对审核问询函所列问题的回复 | | 楷体加粗 | 涉及修改募集说明书等申请文件的内容 | 本回复报告 ...

[I. Key Financial Data](index=2&type=section&id=%E4%B8%80%E3%80%81%E4%B8%BB%E8%A6%81%E8%B4%A2%E5%8A%A1%E6%95%B0%E6%8D%AE) The company demonstrated strong financial performance in Q3 2023 and year-to-date, with significant growth in operating revenue and net profit attributable to shareholders, a substantial increase in net cash flow from operating activities, and retrospective adjustments to opening balances due to accounting policy changes [1. Key Accounting Data and Financial Indicators](index=2&type=section&id=%EF%BC%88%E4%B8%80%EF%BC%89%20%E4%B8%BB%E8%A6%81%E4%BC%9A%E8%AE%A1%E6%95%B0%E6%8D%AE%E5%92%8C%E8%B4%A2%E5%8A%A1%E6%8C%87%E6%A0%87) Key Accounting Data and Financial Indicators for Q3 2023 and Year-to-Date | Indicator | Current Period (Q3 2023) | YoY Change (Q3) | Year-to-Date (YTD 2023) | YoY Change (YTD) | | :--- | :--- | :--- | :--- | :--- | | Operating Revenue (RMB) | 537,970,362.98 | 42.71% | 1,204,620,811.45 | 25.10% | | Net Profit Attributable to Shareholders (RMB) | 100,447,640.63 | 42.37% | 195,113,275.02 | 28.42% | | Net Profit Attributable to Shareholders Excluding Non-Recurring Gains and Losses (RMB) | 94,544,539.94 | 40.91% | 181,416,329.75 | 27.54% | | Net Cash Flow from Operating Activities (RMB) | — | — | 364,012,045.60 | 126.08% | | Basic Earnings Per Share (RMB/share) | 0.44 | 41.94% | 0.85 | 26.87% | | Diluted Earnings Per Share (RMB/share) | 0.44 | 41.94% | 0.85 | 26.87% | | Weighted Average Return on Net Assets | 5.18% | 1.21% (Increase) | 10.16% | 1.61% (Increase) | | **End of Current Period** | | | **End of Prior Year** | | | Total Assets (RMB) | 2,795,554,306.16 | 11.55% | 2,506,150,453.06 | | | Total Equity Attributable to Shareholders (RMB) | 1,993,468,631.15 | 7.54% | 1,853,784,960.16 | | - The company implemented Interpretation No. 16 of Accounting Standards for Business Enterprises from January 1, 2023, adjusting deferred income tax accounting for assets and liabilities arising from single transactions, with cumulative effects adjusting the opening retained earnings and other related financial statement items for the earliest period presented[5](index=5&type=chunk) [2. Non-Recurring Gains and Losses Items and Amounts](index=2&type=section&id=%EF%BC%88%E4%BA%8C%EF%BC%89%20%E9%9D%9E%E7%BB%8F%E5%B8%B8%E6%80%A7%E6%8D%9F%E7%9B%8A%E9%A1%B9%E7%9B%AE%E5%92%8C%E9%87%91%E9%A2%9D) Non-Recurring Gains and Losses Items and Amounts | Item | Amount for Current Period (RMB) | Amount Year-to-Date (RMB) | Explanation | | :--- | :--- | :--- | :--- | | Gains/Losses on Disposal of Non-Current Assets | 843,032.46 | 773,240.13 | Primarily from gains on disposal of non-current assets | | Government Grants Recognized in Current Profit/Loss | 1,096,152.99 | 3,302,944.21 | | | Gains/Losses from Entrusted Investments or Asset Management | 5,010,976.60 | 11,803,104.75 | Primarily from cash management income | | Gains/Losses from Changes in Fair Value of Investment Properties Measured at Fair Value | -3,217.75 | 11,583.90 | | | Other Non-Operating Income and Expenses | -8.20 | 243,368.72 | Primarily from refunds of individual income tax withholding fees | | Less: Income Tax Impact | 1,040,305.97 | 2,424,668.28 | | | Impact on Minority Interests (After Tax) | 3,529.44 | 12,628.16 | | | Total | 5,903,100.69 | 13,696,945.27 | -- | - The company has no other profit or loss items that meet the definition of non-recurring gains and losses, nor has it classified items listed in 'Interpretive Announcement No. 1 on Information Disclosure by Companies Issuing Securities – Non-Recurring Gains and Losses' as recurring gains and losses[7](index=7&type=chunk) [3. Changes and Reasons for Key Accounting Data and Financial Indicators](index=3&type=section&id=%EF%BC%88%E4%B8%89%EF%BC%89%20%E4%B8%BB%E8%A6%81%E4%BC%9A%E8%AE%A1%E6%95%B0%E6%8D%AE%E5%92%8C%E8%B4%A2%E5%8A%A1%E6%8C%87%E6%A0%87%E5%8F%91%E7%94%9F%E5%8F%98%E5%8A%A8%E7%9A%84%E6%83%85%E5%86%B5%E5%8F%8A%E5%8E%9F%E5%9B%A0) - Cash and cash equivalents increased from the beginning of the period, primarily due to the recovery of matured credit futures funds[10](index=10&type=chunk) - Trading financial assets decreased from the beginning of the period, primarily due to the maturity and recovery of these assets[10](index=10&type=chunk) - Notes receivable increased from the beginning of the period, primarily due to an increase in commercial acceptance bills received from customers[10](index=10&type=chunk) - Inventories increased from the beginning of the period, primarily due to increased stock preparation driven by sales order growth[10](index=10&type=chunk) - Right-of-use assets increased from the beginning of the period, primarily due to new factory leases entered into during the period[10](index=10&type=chunk) - Short-term borrowings increased from the beginning of the period, primarily due to the company taking on additional borrowings[10](index=10&type=chunk) - Notes payable increased from the beginning of the period, primarily due to the company increasing payments via bank acceptance bills[10](index=10&type=chunk) - Operating revenue and operating costs increased compared to the previous period, primarily due to business volume growth[10](index=10&type=chunk) - Financial expenses increased compared to the same period last year, primarily due to fluctuations in foreign currency exchange rates[10](index=10&type=chunk) - Non-operating expenses increased compared to the previous period, primarily due to increased losses from the disposal of non-current assets[8](index=8&type=chunk) [II. Shareholder Information](index=3&type=section&id=%E4%BA%8C%E3%80%81%E8%82%A1%E4%B8%9C%E4%BF%A1%E6%81%AF) At the end of the reporting period, the company had 13,437 common shareholders, with concentrated holdings among the top ten, including a significant combined stake by controlling shareholder Jing Shiping and his concerted parties, with some of Jing Shiping's shares pledged, and no preferred shareholders [1. Total Number of Common Shareholders, Preferred Shareholders with Restored Voting Rights, and Top Ten Shareholders' Holdings](index=3&type=section&id=%EF%BC%88%E4%B8%80%EF%BC%89%20%E6%99%AE%E9%80%9A%E8%82%A1%E8%82%A1%E4%B8%9C%E6%80%BB%E6%95%B0%E5%92%8C%E8%A1%A8%E5%86%B3%E6%9D%83%E6%81%A2%E5%A4%8D%E7%9A%84%E4%BC%98%E5%85%88%E8%82%A1%E8%82%A1%E4%B8%9C%E6%95%B0%E9%87%8F%E5%8F%8A%E5%89%8D%E5%8D%81%E5%90%8D%E8%82%A1%E4%B8%9C%E6%8C%81%E8%82%A1%E6%83%85%E5%86%B5%E8%A1%A8) - Total number of common shareholders at the end of the reporting period: **13,437**[10](index=10&type=chunk) - Total number of preferred shareholders with restored voting rights at the end of the reporting period: **0**[10](index=10&type=chunk) Top 10 Shareholders' Holdings | Shareholder Name | Shareholder Nature | Shareholding Percentage | Number of Shares Held (shares) | Number of Restricted Shares Held (shares) | Pledged, Marked, or Frozen Status | Quantity (shares) | | :--- | :--- | :--- | :--- | :--- | :--- | :--- | | Jing Shiping | Domestic Natural Person | 29.88% | 68,764,513 | 51,573,384 | Pledged | 14,180,000 | | Shenzhen Hengshida Investment Co., Ltd. | Domestic Non-State-Owned Legal Person | 5.87% | 13,520,000 | 0 | | | | Xia Chen | Domestic Natural Person | 4.57% | 10,526,750 | 7,895,062 | | | | Jing Jingping | Domestic Natural Person | 3.35% | 7,704,242 | 5,778,181 | | | | Wang Yang | Domestic Natural Person | 1.17% | 2,702,098 | 0 | | | | Tongling Hengshifeng Enterprise Management Partnership (Limited Partnership) | Domestic Non-State-Owned Legal Person | 1.11% | 2,554,900 | 0 | | | | Shanghai Waicheng Enterprise Management Center (Limited Partnership) | Domestic Non-State-Owned Legal Person | 1.06% | 2,436,063 | 0 | | | | Jing Jiang | Domestic Natural Person | 1.06% | 2,433,655 | 1,825,241 | | | | Hong Kong Securities Clearing Company Limited | Overseas Legal Person | 0.98% | 2,244,680 | 0 | | | | China International Capital Corporation Limited | State-Owned Legal Person | 0.94% | 2,160,613 | 0 | | | - Jing Shiping, Jing Jingping, Xia Chen, and Jing Jiang are concerted parties[11](index=11&type=chunk) - Among the top 10 shareholders, Wang Yang, Wang Jiansheng, and Shenzhen Liubang Asset Management Co., Ltd. – Liubang Ruiying No. 4 Private Securities Investment Fund hold company shares through credit securities accounts[11](index=11&type=chunk) [2. Total Number of Preferred Shareholders and Top 10 Preferred Shareholders' Holdings](index=4&type=section&id=%EF%BC%88%E4%BA%8C%EF%BC%89%20%E5%85%AC%E5%8F%B8%E4%BC%98%E5%85%88%E8%82%A1%E8%82%A1%E4%B8%9C%E6%80%BB%E6%95%B0%E5%8F%8A%E5%89%8D%2010%20%E5%90%8D%E4%BC%98%E5%85%88%E8%82%A1%E8%82%A1%E4%B8%9C%E6%8C%81%E8%82%A1%E6%83%85%E5%86%B5%E8%A1%A8) - The company has no preferred shareholders[12](index=12&type=chunk) [III. Other Significant Matters](index=4&type=section&id=%E4%B8%89%E3%80%81%E5%85%B6%E4%BB%96%E9%87%8D%E8%A6%81%E4%BA%8B%E9%A1%B9) During the reporting period, the company implemented several significant strategic and governance adjustments, including the postponement of fundraising projects and reallocation of funds, changes in senior management and independent directors, revisions to the Articles of Association, subsidiary deregistration, progress on private placement, and the ongoing advancement of the restricted stock incentive plan [1. Postponement of Fundraising Projects for Private Placement of Shares](index=4&type=section&id=%EF%BC%88%E4%B8%80%EF%BC%89%E5%85%B3%E4%BA%8E%E5%85%AC%E5%8F%B8%E9%9D%9E%E5%85%AC%E5%BC%80%E5%8F%91%E8%A1%8C%E8%82%A1%E7%A5%A8%E5%8B%9F%E6%8A%95%E9%A1%B9%E7%9B%AE%E5%BB%B6%E6%9C%9F%E7%9A%84%E4%BA%8B%E9%A1%B9) - The company postponed the estimated ready-for-use date for the "Kunshan Maoxu Road Electronic Materials and Devices, Structural Parts Industrialization Project (Phase II)" from June 30, 2023, to December 31, 2023[13](index=13&type=chunk) - The postponement is due to prudent consideration of the investment of raised funds, aiming to ensure the effectiveness of the fundraising project construction and the rational and efficient allocation of resources[12](index=12&type=chunk) [2. Completion of Certain IPO Fundraising Projects and Permanent Allocation of Remaining Funds to Working Capital](index=5&type=section&id=%EF%BC%88%E4%BA%8C%EF%BC%89%E5%85%B3%E4%BA%8E%E5%85%AC%E5%8F%B8%E9%A6%96%E6%AC%A1%E5%85%AC%E5%BC%80%E5%8F%91%E8%A1%8C%E8%82%A1%E9%83%A8%E5%88%86%E5%8B%9F%E6%8A%95%E9%A1%B9%E7%9B%AE%E7%BB%93%E9%A1%B9%E5%B9%B6%E5%B0%86%E8%8A%82%E4%BD%99%E5%8B%9F%E9%9B%86%E8%B5%84%E9%87%91%E6%B0%B8%E4%B9%85%E8%A1%A5%E5%85%85%E6%B5%81%E5%8A%A8%E8%B5%84%E9%87%91%E7%9A%84%E4%BA%8B%E9%A1%B9) - The company has completed the "Electronic Materials and Devices Upgrade and Industrialization Project"[15](index=15&type=chunk) - The remaining raised funds of **RMB 197.258 million** (including wealth management income and current interest income) from this project will permanently supplement the company's working capital for daily operations[15](index=15&type=chunk) [3. Changes in Senior Management Positions and Independent Directors](index=5&type=section&id=%EF%BC%88%E4%B8%89%EF%BC%89%E5%85%B3%E4%BA%8E%E5%85%AC%E5%8F%B8%E9%AB%98%E7%BA%A7%E7%AE%A1%E7%90%86%E4%BA%BA%E5%91%98%E8%81%8C%E5%8A%A1%E5%8F%98%E5%8A%A8%E3%80%81%E7%8B%AC%E7%AB%8B%E8%91%A3%E4%BA%8B%E5%8F%98%E6%9B%B4%E7%9A%84%E4%BA%8B%E9%A1%B9) - Mr. Xu Huyi resigned as Deputy General Manager due to personal reasons and will assume other roles within the company after his resignation[16](index=16&type=chunk) - Mr. Yu Guoqing resigned as an Independent Director and Chairman of the Audit Committee after receiving an administrative penalty decision from the China Securities Regulatory Commission[16](index=16&type=chunk) - The company elected Mr. Lin Zhenming as an Independent Director and Chairman of the Audit Committee for the third Board of Directors[16](index=16&type=chunk) [4. Revisions to the Company's Articles of Association and Related Regulations](index=5&type=section&id=%EF%BC%88%E5%9B%9B%EF%BC%89%E5%85%B3%E4%BA%8E%E5%85%AC%E5%8F%B8%E4%BF%AE%E8%AE%A2%E3%80%8A%E5%85%AC%E5%8F%B8%E7%AB%A0%E7%A8%8B%E3%80%8B%E5%8F%8A%E7%9B%B8%E5%85%B3%E5%88%B6%E5%BA%A6%E7%9A%84%E4%BA%8B%E9%A1%B9) - The company revised its Articles of Association, Independent Director Work Rules, and External Investment Management Measures[17](index=17&type=chunk) - The revisions aim to comply with the latest provisions of the Shenzhen Stock Exchange Listing Rules and other relevant laws and regulations, as well as to meet the company's actual operational needs[17](index=17&type=chunk) [5. Deregistration of a Wholly-Owned Subsidiary](index=5&type=section&id=%EF%BC%88%E4%BA%94%EF%BC%89%E5%85%B3%E4%BA%8E%E5%85%AC%E5%8F%B8%E6%B3%A8%E9%94%80%E5%85%A8%E8%B5%84%E5%AD%90%E5%85%AC%E5%8F%B8%E7%9A%84%E4%BA%8B%E9%A1%B9) - The company approved the deregistration of its wholly-owned subsidiary, Hengmingda New Technology R&D (Beijing) Co., Ltd., and authorized management to handle related liquidation and deregistration matters[19](index=19&type=chunk) [6. Private Placement of Shares](index=6&type=section&id=%EF%BC%88%E5%85%AD%EF%BC%89%E5%85%B3%E4%BA%8E%E5%85%AC%E5%8F%B8%E5%90%91%E7%89%B9%E5%AE%9A%E5%AF%B9%E8%B1%A1%E5%8F%91%E8%A1%8C%E8%82%A1%E7%A5%A8%E7%9A%84%E4%BA%8B%E9%A1%B9) - The company planned to issue shares to specific investors to raise no more than **RMB 1.5 billion** for the Huizhou Hengmingda Intelligent Manufacturing Base Construction Project and to supplement working capital[21](index=21&type=chunk) - The total raised funds have been adjusted to no more than **RMB 1.16 billion**, with the "supplementary working capital" project no longer included as a fundraising project for this issuance[22](index=22&type=chunk) - The Shenzhen Stock Exchange has accepted the company's application for private placement of shares, deeming it compliant with issuance, listing, and information disclosure requirements, and will subsequently submit it to the China Securities Regulatory Commission for registration procedures[22](index=22&type=chunk)[23](index=23&type=chunk) [7. 2022 Restricted Stock Incentive Plan](index=6&type=section&id=%EF%BC%88%E4%B8%83%EF%BC%89%E5%85%B3%E4%BA%8E%E5%85%AC%E5%8F%B8%202022%20%E5%B9%B4%E9%99%90%E5%88%B6%E6%80%A7%E8%82%A1%E7%A5%A8%E6%BF%80%E5%8A%B1%E8%AE%A1%E5%88%92%E7%9A%84%E4%BA%8B%E9%A1%B9) - The company reviewed and approved the "2022 Restricted Stock Incentive Plan (Draft)" and its summary in September 2022[24](index=24&type=chunk) - The initial grant involved **42** incentive recipients, with **2,205,000** restricted shares granted, representing **0.97%** of the company's total share capital before the grant[27](index=27&type=chunk) - The incentive plan has a validity period of **60 months**, from the initial grant date of restricted shares until all restricted shares are unlocked or repurchased and cancelled, and remains within the reporting period[27](index=27&type=chunk) [IV. Quarterly Financial Statements](index=7&type=section&id=%E5%9B%9B%E3%80%81%E5%AD%A3%E5%BA%A6%E8%B4%A2%E5%8A%A1%E6%8A%A5%E8%A1%A8) This section presents the company's unaudited consolidated financial statements for Q3 2023, including the balance sheet, income statement, and cash flow statement, comprehensively reflecting the company's financial position, operating results, and cash flow at the end of the reporting period - The company's third-quarter report is unaudited[37](index=37&type=chunk) [1. Financial Statements](index=7&type=section&id=%EF%BC%88%E4%B8%80%EF%BC%89%20%E8%B4%A2%E5%8A%A1%E6%8A%A5%E8%A1%A8) - This section includes the consolidated balance sheet, consolidated income statement from the beginning of the year to the end of the reporting period, and consolidated cash flow statement from the beginning of the year to the end of the reporting period[28](index=28&type=chunk)[32](index=32&type=chunk)[35](index=35&type=chunk) [1. Consolidated Balance Sheet](index=7&type=section&id=1%E3%80%81%E5%90%88%E5%B9%B6%E8%B5%84%E4%BA%A7%E8%B4%9F%E5%80%BA%E8%A1%A8) Consolidated Balance Sheet Key Item Changes (September 30, 2023 vs January 1, 2023) | Item | September 30, 2023 (RMB) | January 1, 2023 (RMB) | Change (RMB) | Change Percentage | | :--- | :--- | :--- | :--- | :--- | | Cash and Cash Equivalents | 468,211,847.61 | 311,316,789.16 | 156,895,058.45 | 50.39% | | Trading Financial Assets | 105,193,708.55 | 261,182,124.65 | -155,988,416.10 | -59.72% | | Notes Receivable | 20,844,453.06 | 14,686,553.03 | 6,157,900.03 | 41.93% | | Inventories | 324,397,428.96 | 288,370,661.30 | 36,026,767.66 | 12.49% | | Other Current Assets | 529,489,770.77 | 285,522,741.84 | 243,967,028.93 | 85.44% | | Total Assets | 2,795,554,306.16 | 2,506,150,453.06 | 289,403,853.10 | 11.55% | | Short-term Borrowings | 26,962,788.30 | 0 | 26,962,788.30 | N/A | | Notes Payable | 82,608,967.35 | 28,899,084.66 | 53,709,882.69 | 185.86% | | Employee Benefits Payable | 31,110,200.85 | 71,556,025.60 | -40,445,824.75 | -56.52% | | Lease Liabilities | 79,150,985.08 | 51,058,872.17 | 28,092,112.91 | 55.02% | | Total Liabilities | 790,447,644.60 | 640,632,421.94 | 149,815,222.66 | 23.39% | | Total Equity Attributable to Parent Company Shareholders | 1,993,468,631.15 | 1,853,784,960.16 | 139,683,670.99 | 7.54% | - Cash and cash equivalents and notes payable significantly increased, while trading financial assets decreased, reflecting changes in the company's cash management and settlement methods[29](index=29&type=chunk)[30](index=30&type=chunk) - Increases in inventories, right-of-use assets, and other non-current assets indicate business volume growth and investment in asset acquisition[30](index=30&type=chunk) [2. Consolidated Income Statement Year-to-Date](index=9&type=section&id=2%E3%80%81%E5%90%88%E5%B9%B6%E5%B9%B4%E5%88%9D%E5%88%B0%E6%8A%A5%E5%91%8A%E6%9C%9F%E6%9C%AB%E5%88%A9%E6%B6%A6%E8%A1%A8) Consolidated Income Statement Key Item Changes Year-to-Date | Item | Amount for Current Period (YTD 2023) (RMB) | Amount for Prior Period (YTD 2022) (RMB) | Change (RMB) | Change Percentage | | :--- | :--- | :--- | :--- | :--- | | Total Operating Revenue | 1,204,620,811.45 | 962,942,239.61 | 241,678,571.84 | 25.10% | | Total Operating Costs | 988,866,880.13 | 780,576,310.32 | 208,290,569.81 | 26.68% | | Financial Expenses | -10,454,460.08 | -43,792,217.61 | 33,337,757.53 | -76.12% (Expense Decrease) | | Other Income | 3,594,760.09 | 1,665,646.30 | 1,929,113.79 | 115.82% | | Gains on Asset Disposal | 4,378,641.74 | 28,382.28 | 4,350,259.46 | 15320.97% | | Operating Profit | 228,124,225.48 | 182,252,075.29 | 45,872,150.19 | 25.17% | | Net Profit | 195,018,234.47 | 151,597,864.79 | 43,420,369.68 | 28.64% | | Net Profit Attributable to Parent Company Shareholders | 195,113,275.02 | 151,930,626.90 | 43,182,648.12 | 28.42% | | Basic Earnings Per Share | 0.85 | 0.67 | 0.18 | 26.87% | - Total operating revenue and net profit attributable to parent company shareholders both achieved double-digit growth, indicating business expansion and improved profitability[32](index=32&type=chunk)[33](index=33&type=chunk) - Gains on asset disposal significantly increased, contributing substantially to profit[33](index=33&type=chunk) [3. Consolidated Cash Flow Statement Year-to-Date](index=11&type=section&id=3%E3%80%81%E5%90%88%E5%B9%B6%E5%B9%B4%E5%88%9D%E5%88%B0%E6%8A%A5%E5%91%8A%E6%9C%9F%E6%9C%AB%E7%8E%B0%E9%87%91%E6%B5%81%E9%87%8F%E8%A1%A8) Consolidated Cash Flow Statement Key Item Changes Year-to-Date | Item | Amount for Current Period (YTD 2023) (RMB) | Amount for Prior Period (YTD 2022) (RMB) | Change (RMB) | Change Percentage | | :--- | :--- | :--- | :--- | :--- | | Net Cash Flow from Operating Activities | 364,012,045.60 | 161,010,739.07 | 203,001,306.53 | 126.08% | | Net Cash Flow from Investing Activities | -153,194,608.73 | -190,980,881.40 | 37,786,272.67 | -19.78% (Decrease in Outflow) | | Net Cash Flow from Financing Activities | -54,180,719.41 | -65,192,562.62 | 11,011,843.21 | -16.89% (Decrease in Outflow) | | Net Increase in Cash and Cash Equivalents | 156,895,058.45 | -80,832,150.94 | 237,727,209.39 | N/A (From Negative to Positive) | | Cash and Cash Equivalents at Period End | 468,211,847.61 | 302,820,131.22 | 165,391,716.39 | 54.61% | - Net cash flow from operating activities significantly increased by **126.08%**, demonstrating a substantial enhancement in the company's core business cash generation capability[35](index=35&type=chunk) - Net cash outflow from investing activities decreased, primarily due to a significant increase in net cash recovered from the disposal of fixed assets, intangible assets, and other long-term assets[35](index=35&type=chunk) [2. Adjustments to Opening Financial Statement Items for the First Year of New Accounting Standards Implementation from 2023](index=12&type=section&id=%EF%BC%88%E4%BA%8C%EF%BC%89%202023%20%E5%B9%B4%E8%B5%B7%E9%A6%96%E6%AC%A1%E6%89%A7%E8%A1%8C%E6%96%B0%E4%BC%9A%E8%AE%A1%E5%87%86%E5%88%99%E8%B0%83%E6%95%B4%E9%A6%96%E6%AC%A1%E6%89%A7%E8%A1%8C%E5%BD%93%E5%B9%B4%E5%B9%B4%E5%88%9D%E8%B4%A2%E5%8A%A1%E6%8A%A5%E8%A1%A8%E7%9B%B8%E5%85%B3%E9%A1%B9%E7%9B%AE%E6%83%85%E5%86%B5) - The company did not make any adjustments to opening financial statement items for the first year of new accounting standards implementation from 2023[37](index=37&type=chunk) [3. Audit Report](index=12&type=section&id=%EF%BC%88%E4%B8%89%EF%BC%89%20%E5%AE%A1%E8%AE%A1%E6%8A%A5%E5%91%8A) - The company's third-quarter report is unaudited[37](index=37&type=chunk)

2．请结合最新情况，说明发行人是否按照已制定的计划使 用前次募集资金，是否存在重大不确定性。 请你公司对上述问题逐项落实并于五个工作日内提交回复， 回复内容需先以临时公告方式披露。若回复涉及对募集说明书的 修改，请以楷体加粗标明，并在回复内容披露后同步提交募集说 明书（注册稿）及相关文件，同时报送诚信记录核查表，并在收 到《审核中心意见告知函》十个工作日内汇总补充报送与审核问 询回复相关的保荐工作底稿。 1 深圳证券交易所上市审核中心 2023 年 10 月 13 日 关于苏州恒铭达电子科技股份有限公司申请 向特定对象发行股票的审核中心意见落实函 审核函〔2023〕120155 号 苏州恒铭达电子科技股份有限公司： 根据《证券法》《上市公司证券发行注册管理办法》《深圳证 券交易所上市公司证券发行上市审核规则》等有关规定，本所发 行上市审核机构对你公司向特定对象发行股票的申请文件进行了 审核，认为符合发行条件、上市条件和信息披露要求，请对以下 事项予以落实： 1．进一步说明本次募投项目与前次募投项目的联系与区别， 结合前次募投项目进展及产能释放等情况，说明本次再融资及扩 产的必要性； 2 ...

证券代码：002947 证券简称：恒铭达 公告编号：2023-089 苏州恒铭达电子科技股份有限公司 控股股东部分股份解除质押的公告 本公司及董事会全体成员保证公告内容的真实、准确和完整，没有虚假记载、误导性陈述 或者重大遗漏。 | | | | | | | | 已质押股份情况 | | 未质押股份情况 | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | 股东 名称 | 直接持有 股份数量 | 直接持 有股份 | 累计质押 股数 | 占其直 接持有 | 占公司总 | 已质押股 份限售数 | 占已质押 | 未质押 股份限 | 占未质 | | | （万股） | 比例 | （万股） | 股份比 例 | 股本比例 | 量 | 股份比例 | 售数量 （万 | 押股份 比例 | | | | | | | | （万股） | | 股） | | | 荆世平 | 6,876.45 | 29.88% | 880.0000 | 12.80% | 3.82% | 880.0000 | 100.00% | 4,277.33 | 71.33% | | | 13 | ...

苏州恒铭达电子科技股份有限公司 投资者关系活动记录表 证券简称:恒铭达 证券代码：002947 编号：2023-005 □特定对象调研 □分析师会议 投资者关系活动类别 媒体采访 □业绩说明会 新闻发布会 □路演活动 现场参观 ☑其他（线上会议） 建信基金、易方达基金、广发基金、平安养老基金、华创证 参与单位名称及人员姓名 券、东方证券、招商基金、华夏基金 时间 2023-10-11、2023-10-12 上市公司接待人员姓名 荆天平 、陈荆怡、王昊璐 交流环节： 1、请介绍下公司消费电子业务如何保持增长 。 回复： 您好，消费电子业务为公司成熟业务板块，公司始终坚持 以市场为导向，技术研发为基础，积极推进业务优化，一方面， 强化公司核心产品的技术能力，不断提升产品品质和服务水 平。相较于整体行业空间，公司目前尚有成长的空间。基于公 司所积累的行业、客户经验及坚实的研发能力，在消费电子的 业务处于稳健成长。未来我们将继续努力，积极推动总体发展， 希望以长久地稳定发展来回报股东对公司的支持与信任，谢 谢！ 投资者关系活动主要内容 ...

证券代码：002947 证券简称：恒铭达 公告编号：2023-088 特此公告。 苏州恒铭达电子科技股份有限公司 董事会 关于申请向特定对象发行股票获得深圳证券交易所上市审核中心 审核通过的公告 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。 苏州恒铭达电子科技股份有限公司(以下简称"公司")于2023年10月11日收到深圳证券 交易所（以下简称"深交所"）出具的《关于苏州恒铭达电子科技股份有限公司申请向特定对 象发行股票的审核中心意见告知函》，深交所发行上市审核机构对公司向特定对象发行股票 的申请文件进行了审核，认为公司符合发行条件、上市条件和信息披露要求，具体审核意见以 《审核中心意见落实函》为准，后续深交所将按规定报中国证券监督管理委员会（以下简称 "中国证监会"）履行相关注册程序。 公司本次向特定对象发行股票事项尚需获得中国证监会作出同意注册的决定后方可实施， 最终能否获得中国证监会同意注册的决定及其时间尚存在不确定性。公司将根据该事项的进 展情况及时履行信息披露义务，敬请广大投资者注意投资风险。 苏州恒铭达电子科技股份有限公司 2023 年 10 月 ...

证券代码：002947 证券简称：恒铭达 公告编号：2023-087 苏州恒铭达电子科技股份有限公司 关于公司股价异动的公告 本公司及董事会全体成员保证公告内容的真实、准确和完整，没有虚假记载、误导性陈述或 者重大遗漏。 一、 股票交易异常波动的情况 苏州恒铭达电子科技股份有限公司（以下简称"公司"）股票交易价格于2023年10月10日、2023 年10月11日连续两个交易日收盘价格涨幅偏离值累计超过20%，根据深圳证券交易所的有关规定， 属于股票交易异常波动的情况。 二、 公司关注并核实相关情况 4、 公司、控股股东和实际控制人不存在关于公司的应披露而未披露的重大事项，也不存在处 于筹划阶段的重大事项； 5、 经核查，股票异常波动期间控股股东、实际控制人未发生买卖公司股票的行为；也未发生 公司董事、监事及高级管理人员买卖公司股票的行为； 6、 公司不存在违反公平信息披露规定的情形。 三、 是否存在应披露而未披露信息的说明 公司董事会确认，公司目前没有任何根据《深圳证券交易所股票上市规则》等有关规定应予以 披露而未披露的事项或与该事项有关的筹划、商谈、意向、协议等；董事会也未获悉公司有其他根 据《深圳证券交易 ...

证券简称：恒铭达 证券代码：002947 苏州恒铭达电子科技股份有限公司 （江苏省昆山市巴城镇石牌塔基路 1568 号） 2023 年度向特定对象发行股票募集说明书 （申报稿） 保荐机构（主承销商） （无锡市新吴区菱湖大道200号中国物联网国际创新园F12栋） 二〇二三年十月 苏州恒铭达电子科技股份有限公司 募集说明书 声 明 本公司及全体董事、监事、高级管理人员承诺募集说明书及其他信息披露资 料不存在任何虚假记载、误导性陈述或重大遗漏，并对其真实性、准确性及完整 性承担相应的法律责任。 公司负责人、主管会计工作负责人及会计机构负责人保证募集说明书中财务 会计资料真实、准确、完整。 中国证监会、交易所对本次发行所作的任何决定或意见，均不表明其对申请 文件及所披露信息的真实性、准确性、完整性作出保证，也不表明其对发行人的 盈利能力、投资价值或者对投资者的收益作出实质性判断或保证。任何与之相反 的声明均属虚假不实陈述。 根据《证券法》的规定，证券依法发行后，发行人经营与收益的变化，由发 行人自行负责。投资者自主判断发行人的投资价值，自主作出投资决策，自行承 担证券依法发行后因发行人经营与收益变化或者证券价格变动引 ...

苏州恒铭达电子科技股份有限公司 2023年度向特定对象发行股票之 发行保荐书 保荐机构（主承销商） 华英证券有限责任公司 关于 3-1-1 二〇二三年十月 发行保荐书 声 明 本保荐机构及保荐代表人根据《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》"）、《证券发行 上市保荐业务管理办法》（以下简称"《保荐管理办法》"）、《上市公司证券发 行注册管理办法》（以下简称"《管理办法》"）等有关法律、行政法规和中国 证券监督管理委员会、深圳证券交易所的规定，诚实守信，勤勉尽责，严格按照 依法制订的业务规则、行业执业规范和道德准则出具本发行保荐书，并保证所出 具文件的真实性、准确性和完整性。 | 声 | 明 | 1 | | --- | --- | --- | | 目 | 录 | 2 | | 第一节 | | 本次证券发行基本情况 3 | | | | 一、保荐代表人及其他项目人员情况 3 | | | | 二、本次保荐发行人证券发行的类型 3 | | | | 三、发行人基本情况 3 | | | | 四、保荐机构及其关联方与发行人及其关联方之间的利害关系及主要业务往来情况. ...

华英证券有限责任公司 关于 苏州恒铭达电子科技股份有限公司 2023年度向特定对象发行股票之 上市保荐书 保荐机构（主承销商） 二〇二三年十月 苏州恒铭达电子科技股份有限公司 向特定对象发行股票之上市保荐书 声明 本保荐机构及保荐代表人根据《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》"）等法律法规和中国证 券监督管理委员会《证券发行上市保荐业务管理办法》（以下简称"《保荐管理办 法》"）、《上市公司证券发行注册管理办法》（以下简称"《管理办法》"）及深圳证 券交易所有关规定，诚实守信，勤勉尽责，严格按照依法制订的业务规则和行业 自律规范出具上市保荐书，并保证所出具文件真实、准确、完整。 本上市保荐书如无特别说明，相关用语具有与《苏州恒铭达电子科技股份有 限公司 2023 年度向特定对象发行股票募集说明书》中相同的含义。 3-3-1 | 声明 1 | | --- | | 一、发行人基本情况 4 | | （一）发行人概况 4 | | （二）发行人主营业务 4 | | （三）主要经营和财务数据及指标 5 | | （四）发行人存在的主要风险 8 | | 二、本次 ...