北京市天元律师事务所 关于广电计量检测集团股份有限公司 2025 年度向特定对象发行股票的 补充法律意见（二） 北京市天元律师事务所 中国北京市西城区金融大街 35 号国际企业大厦 A 座 509 单元 邮编：100033 北京市天元律师事务所 关于广电计量检测集团股份有限公司 2025 年度向特定对象发行股票的 补充法律意见（二） 京天股字（2025）第488-3号 致：广电计量检测集团股份有限公司 北京市天元律师事务所（下称"本所"）接受广电计量检测集团股份有限公司 （下称"发行人"或"公司"或"广电计量"）委托，担任发行人 2025 年度向特定对 象发行 A 股股票（下称"本次发行"）的专项法律顾问，本所已为发行人本次发 行出具京天股字（2025）第 488 号《北京市天元律师事务所关于广电计量检测 集团股份有限公司 2025 年度向特定对象发行股票的法律意见》（下称"《法律 意见》"）、京天股字（2025）第 488-1 号《北京市天元律师事务所关于广电计 量检测集团股份有限公司 2025 年度向特定对象发行股票的律师工作报告》（下 称"《律师工作报告》"）、京天股字（2025）第 488-2 号《北 ...

及募集说明书等申请文件更新的提示性公告 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。 广电计量检测集团股份有限公司（以下简称"公司"）于 2025 年 9 月 9 日 收到深圳证券交易所（以下简称"深交所"）出具的《关于广电计量检测集团股 份有限公司申请向特定对象发行股票的审核问询函》（审核函〔2025〕120035 号）（以下简称"《问询函》"）。公司会同相关中介机构对《问询函》所提出 的问题进行了认真研究与核查后，对《问询函》所列问题进行了逐项说明和回复， 同时对募集说明书等申请文件的内容进行了更新。鉴于公司 2025 年半年度报告 已公开披露，公司会同相关中介机构对募集说明书等申请文件中涉及的公司财务 数据等内容进行了相应更新，具体内容详见公司同日在巨潮资讯网披露的相关公 告文件。 证券代码：002967 证券简称：广电计量 公告编号：2025-061 广电计量检测集团股份有限公司 关于申请向特定对象发行股票的审核问询函的回复 广电计量检测集团股份有限公司 1 公司本次向特定对象发行股票事项尚需通过深交所审核，并经中国证券监督 管理委员会（以下简称"中 ...

关于广电计量检测集团股份有限公司 申请向特定对象发行股票的审核问询函中 有关财务会计问题的专项说明 容诚专字[2025]518Z0917 号 容诚会计师事务所(特殊普通合伙) 中国·北京 2-1 | | | | 问题 | 1 | 2 | | --- | --- | --- | | 问题 | 2 | 51 | 容诚会计师事务所（特殊普通合伙） 总所：北京市西城区阜成门外大街 22 号 1 幢 10 层 1001-1 至 1001-26 (100037) TEL:010-6600 1391 FAX:010-6600 1392 E-mail:bj@rsmchina.com.cn https://www.rsm.global/china/ 关于广电计量检测集团股份有限公司 申请向特定对象发行股票的审核问询函中 有关财务会计问题的专项说明 容诚专字[2025]518Z0917 号 深圳证券交易所： 根据贵所 2025 年 9 月 9 日出具的《关于广电计量检测集团股份有限公司 申请向特定对象发行股票的审核问询函》(审核函〔2025〕120035 号)（以下简 称"问询函"）的要求，容诚会计师事务所（特殊普通合伙）（以下 ...

Group 1 - The core message emphasizes the need for state-owned enterprises to focus on innovation-driven development and enhance their value creation and sustainable development capabilities to support national strategic goals [1][2] - The importance of deepening the reform of state-owned enterprises and accelerating the development of strategic emerging industries was highlighted during discussions with local government officials [2] - The need for state-owned enterprises to strengthen key core technology research and actively invest in sectors such as integrated circuits and new energy vehicles was stressed [2] Group 2 - The initiative aims to create a model for state-owned enterprise reform with local characteristics, enhancing governance and operational efficiency [2] - The approach includes a balance between flexibility in operations and effective regulation, promoting a comprehensive and professional regulatory framework [2] - The emphasis on strengthening the Party's leadership and building a solid foundation for Party building within enterprises was noted as a means to convert Party advantages into development advantages [2]

Market Overview - The professional services sector increased by 0.63% on September 24, with Shengke Nano leading the gains [1] - The Shanghai Composite Index closed at 3853.64, up 0.83%, while the Shenzhen Component Index closed at 13356.14, up 1.8% [1] Stock Performance - Shengke Nano (688757) closed at 33.13, up 5.07% with a trading volume of 71,600 shares and a transaction value of 234 million [1] - Anke Detection (300572) closed at 28.50, up 3.86% with a trading volume of 126,600 shares and a transaction value of 356 million [1] - Guodian Jige (002967) closed at 19.01, up 3.20% with a trading volume of 112,700 shares and a transaction value of 213 million [1] - Other notable performers include Puni Testing (300887) up 2.99% and Shicun Testing (301228) up 2.71% [1] Capital Flow - The professional services sector saw a net inflow of 34.22 million from institutional investors, while retail investors experienced a net outflow of 52.48 million [2][3] - Major stocks with significant net inflows include Lihua Technology (002243) with 28.64 million and Huace Testing (300012) with 26.90 million [3] - Conversely, stocks like Xince Standard (300938) and Puni Testing (300887) experienced net outflows from retail investors [3]

Core Viewpoint - The general aviation ETF (159378) is experiencing active trading with a notable increase in its component stocks, particularly Zhuhai Guanyu, which rose over 8% [3] Group 1: Market Performance - As of September 24, the general aviation ETF (159378) increased by 2.13% [3] - Zhuhai Guanyu's stock surged by 8.41%, with a trading volume of 44.93 million and a transaction value of 1.086 billion [4] - Other notable stocks include Lais Information (+5.13%), Zhenxin Technology (+4.20%), and Wan Feng Aowei (+3.45%) [4] Group 2: Industry Events - The 2025 Shenzhen eVTOL Industry Development Conference and Low Altitude Economy Exhibition commenced on September 23, featuring over 300 leading companies and innovative institutions [5] - The eVTOL exhibition area showcased advanced eVTOL aircraft, including flying cars and various rotorcraft designs [5] Group 3: Economic Outlook - The low altitude economy is projected to exceed 1.5 trillion by 2025 and could reach between 3.5 trillion to 6 trillion by 2035, becoming a core growth driver for economic transformation [6] - Despite a relative stagnation in the low altitude economy sector this year, it remains a significant direction for new productive forces, with expectations of increased funding and high industry prosperity [6] Group 4: Investment Tools - The general aviation ETF (159378) is the first and largest ETF product in its category, focusing on the low altitude economy and drones, serving as a valuable tool for investing in this sector [6][8] - As of September 23, the general aviation ETF had a scale of 1.137 billion [8]

Core Insights - The State Intellectual Property Office of China has published a patent application by multiple subsidiaries of the Broadcasting and Measurement Testing Group Co., Ltd. for an "Automobile Column Structure Optimization Method, Device, Computer Equipment, and Storage Medium" [1] - The patent aims to optimize the geometric parameters of A, B, and C pillars of vehicles using a simulated annealing algorithm, which iteratively adjusts parameters based on environmental factors like vehicle speed and rainfall intensity [1] Company Overview - Broadcasting and Measurement Testing Group Co., Ltd. was established in 2002 in Guangzhou, with a registered capital of 5,832.45846 million RMB. The company has invested in 28 enterprises and participated in 5,000 bidding projects, holding 119 trademark records and 556 patent records [2] - Broadcasting and Measurement Testing (Qingdao) Co., Ltd. was founded in 2018 in Qingdao, with a registered capital of 20 million RMB. The company has participated in 25 bidding projects and holds 23 patents [2] - Broadcasting and Measurement Testing (Jiangxi) Co., Ltd. was also established in 2018 in Nanchang, with a registered capital of 20 million RMB. It has participated in 354 bidding projects and holds 8 patents [2] - Broadcasting and Measurement Testing (Hangzhou) Co., Ltd. was founded in 2018 in Hangzhou, with a registered capital of 50 million RMB. The company has participated in 37 bidding projects and holds 21 patents [3] - Broadcasting and Measurement Testing (Chongqing) Co., Ltd. was established in 2017 in Chongqing, with a registered capital of 50 million RMB. It has participated in 58 bidding projects and holds 27 patents [3]

Group 1 - Investors' optimistic expectations regarding the Federal Reserve's continued interest rate cuts are driving gold prices higher, with spot gold in London reaching over $3,740 per ounce and New York futures surpassing $3,770 per ounce, both setting historical records [1] - As of the close on Monday, the December gold futures on the New York Mercantile Exchange were reported at $3,775.1 per ounce, reflecting an increase of 1.87% [1] - On September 23, spot gold prices rose above $3,750 per ounce, continuing to set new historical highs, with the London spot gold quoted at $3,752.32 per ounce [1] Group 2 - In response to the rising international gold prices, several gold jewelry brands have increased their gold jewelry prices, with Chow Sang Sang's gold price exceeding ¥1,100 per gram, quoted at ¥1,105 per gram, an increase of ¥15 per gram from the previous day [3] - Other brands such as Lao Miao and Chow Tai Fook have also adjusted their prices, with Lao Miao's gold quoted at ¥1,097 per gram, and Chow Tai Fook's 999 gold priced at ¥1,055 per gram and 999.9 gold at ¥1,065 per gram [3]

Core Viewpoint - Guangdian Measurement experienced a stock price decline of 2.03% on September 22, with a current price of 18.38 CNY per share and a market capitalization of 10.72 billion CNY [1] Financial Performance - For the first half of 2025, Guangdian Measurement reported a revenue of 1.478 billion CNY, representing a year-on-year growth of 10.01%, and a net profit attributable to shareholders of 97.32 million CNY, up 22.11% year-on-year [2] Stock and Shareholder Information - As of June 30, 2025, the number of shareholders decreased by 13.47% to 29,400, while the average circulating shares per person increased by 13.16% to 18,011 shares [2] - The company has distributed a total of 607 million CNY in dividends since its A-share listing, with 481 million CNY distributed over the past three years [3] Ownership Structure - As of June 30, 2025, Hong Kong Central Clearing Limited is the fourth largest circulating shareholder with 13.32 million shares, a decrease of 1.54 million shares from the previous period [3] - New shareholders include Xingye Xingrui Two-Year Holding Period Mixed A and Huisheng Huize Mixed A, while Zhaoshang Quantitative Selected Stock Initiation A and Jinying Technology Innovation Stock A have exited the top ten circulating shareholders [3] Business Overview - Guangdian Measurement, established on May 24, 2002, and listed on November 8, 2019, specializes in measurement services, testing services, and the development of testing equipment [1] - The company's main revenue sources include reliability and environmental testing (25.28%), measurement services (23.54%), life sciences (14.24%), and electromagnetic compatibility testing (11.22%) [1]

Group 1: Domestic Gold Market - Domestic gold prices have stabilized after a slight decline, with the highest price at 1078 CNY/gram and the lowest at 999 CNY/gram, maintaining a price difference of 79 CNY [1] - The latest prices from various gold retailers show a mix of slight declines and stable prices, with notable prices including Lao Miao at 1067 CNY/gram (down 8 CNY) and Shanghai China Gold at 999 CNY/gram (unchanged) [1] - Platinum prices have increased, with Zhou Shengsheng's platinum jewelry priced at 557 CNY/gram, up by 5 CNY [1] Group 2: Gold Recycling Prices - The gold recycling price has decreased by 4.5 CNY/gram, with significant price differences among brands [2] - The current recycling prices for gold are as follows: 815 CNY/gram for general gold, 820.50 CNY/gram for Cai Bai, and 828.00 CNY/gram for Lao Feng Xiang [2] Group 3: International Gold Market - The spot gold price has continued to decline, closing at 3644.29 USD/ounce, down 0.42%, with a slight recovery to 3645.15 USD/ounce reported [4] - The decline in gold prices is attributed to a strengthening US dollar and a decrease in initial jobless claims in the US, leading to profit-taking by investors [4] - Despite recent declines, the long-term outlook for gold remains positive, with expectations of a potential rise towards 4000 USD/ounce as market consensus strengthens [4]