根据贵所 2024 年 11 月 12 日出具的《关于苏州瑞玛精密工业集团股份有限 公司申请向特定对象发行股票的审核问询函》（以下简称"审核问询函"）的 要求，容诚会计师事务所（特殊普通合伙）（以下简称"申报会计师"或"我 们"）本着勤勉尽责、诚实守信的原则，对问询函中提到的需要申报会计师说 明或发表意见的问题进行了认真核查。现做专项说明如下，请予审核。如无特 别说明，本回复中所使用的简称与《苏州瑞玛精密工业集团股份有限公司向特 定对象发行股票募集说明书》中的简称具有相同含义。 苏州瑞玛精密工业集团股份有限公司 问询函回复 关于苏州瑞玛精密工业集团股份有限公司 申请向特定对象发行股票的审核问询函的回复 深圳证券交易所： （注：本所没有接受委托审计或审阅发行人 2025 年 1-3 月期间的财务报表， 因此无法对发行人上述期间的财务信息发表意见或结论。以下所述的核查程序 及实施核查程序的结果仅为协助发行人回复交易所问询目的，不构成审计或审 阅。） 本回复中的字体代表以下含义： | 问询函所列问题 | 黑体 | | --- | --- | | 对问询函所列问题的回复 | 宋体 | | 对募集说明书的引用 | 宋体 ...

1 近日，公司根据 2024 年年度报告和 2025 年一季度报告内容，按要求对上述 申请文件的相关财务数据进行了更新。具体内容详见公司同日在巨潮资讯网 （www.cninfo.com.cn）披露的相关文件。 公司本次向特定对象发行股票事项尚需通过深交所审核，并获得中国证券监 督管理委员会（以下简称"中国证监会"）作出同意注册的决定后方可实施，最 终能否通过深交所审核，并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，按照有关规定和要求及时履行信息披露义 务，敬请广大投资者注意投资风险。 证券代码：002976 证券简称：瑞玛精密 公告编号：2025-048 苏州瑞玛精密工业集团股份有限公司 关于向特定对象发行股票的审核问询函回复及募集说明书 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、准确和完整，没有虚 假记载、误导性陈述或重大遗漏。 苏州瑞玛精密工业集团股份有限公司（以下简称"公司"）于 2024 年 11 月 12 日收到深圳证券交易所（以下简称"深交所"）下发的《关于苏州瑞玛精密 工业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》（ ...

关于苏州瑞玛精密工业集团股份有限公司 申请向特定对象发行股票的审核问询函 的回复 保荐机构（主承销商） （成都市青羊区东城根上街 95 号） 二零二五年五月 | | | | 问题 | 1 | 3 | | --- | --- | --- | | 问题 | 2 | 103 | | 其他问题： | | 178 | 苏州瑞玛精密工业集团股份有限公司 问询函回复 关于苏州瑞玛精密工业集团股份有限公司 申请向特定对象发行股票的审核问询函的回复 深圳证券交易所： 根据贵所于 2024 年 11 月 12 日出具的《关于苏州瑞玛精密工业集团股份有 限公司申请向特定对象发行股票的审核问询函》（审核函〔2024〕120048 号） （以下简称"问询函"）的要求，国金证券股份有限公司（以下简称"保荐机 构""国金证券"）作为苏州瑞玛精密工业集团股份有限公司（以下简称"瑞 玛精密""公司"或"发行人"）申请向特定对象发行股票的保荐机构（主承 销商），会同发行人、发行人律师北京金诚同达律师事务所（以下简称"发行 人律师"）、申报会计师容诚会计师事务所（特殊普通合伙）（以下简称"申 报会计师"）等相关各方，本着勤勉尽责、诚实守信的原则， ...

Core Viewpoint - The acquisition of the remaining 49% stake in Guangzhou Xinzhen Automotive Parts Co., Ltd. by Ruima Precision aims to strengthen its long-term strategic development in the automotive seat comfort system sector and enhance its overall business synergy [1][3]. Group 1: Acquisition Details - Ruima Precision plans to invest 197 million yuan to acquire the remaining 49% stake in its subsidiary, Xinzhen Parts, after previously acquiring 36.48% for 98.5 million yuan and injecting 80 million yuan in capital [1]. - Xinzhen Parts failed to meet its profit commitments during the performance guarantee period, achieving a net profit of 100 million yuan, which exceeded the total target by 10 million yuan, but the net profit excluding non-recurring gains was only 88.6 million yuan, falling short by 1.4% [1][2]. Group 2: Financial Performance - Xinzhen Parts generated revenues of 421 million yuan and 560 million yuan in 2023 and 2024, respectively, with net profits of approximately 34.08 million yuan and 35.64 million yuan [2]. - The net assets of Xinzhen Parts were reported at 212 million yuan and 248 million yuan for the respective years, with cash flows from operating activities of 22.73 million yuan and -15.55 million yuan [2]. Group 3: Financial Management - As of the end of Q1 2025, Ruima Precision's cash reserves were 127 million yuan, while short-term borrowings reached 220 million yuan, indicating a strategic approach to financial management [3][4]. - The company has established a dynamic fund management mechanism to ensure liquidity while optimizing financial costs, with a total bank credit line exceeding 2 billion yuan [4]. Group 4: Future Financial Strategy - Ruima Precision plans to raise up to 630 million yuan, with 90.33 million yuan earmarked for enhancing liquidity [5]. - The company aims to improve its financial structure by optimizing fund allocation, reducing interest-bearing debt, and enhancing cash flow quality through better management of accounts receivable [5].

证券代码：002976 证券简称：瑞玛精密 公告编号：2025-046 苏州瑞玛精密工业集团股份有限公司 关于 2024 年度股东大会增加临时提案 暨股东大会补充通知的公告 本公司及董事会全体成员保证信息披露的内容真实、准确和完整，没有虚假 记载、误导性陈述或重大遗漏。 苏州瑞玛精密工业集团股份有限公司（以下简称"公司"）于 2025 年 4 月 23 日召开第三届董事会第十七次会议，审议通过《关于提请召开 2024 年度股东 大会的议案》，决定于 2025 年 5 月 19 日召开 2024 年度股东大会，具体内容详 见刊登在巨潮资讯网（www.cninfo.com.cn）的《关于召开 2024 年度股东大会的 通知》（公告编号：2025-040）。 公司于 2025 年 4 月 23 日召开第三届董事会第十八次会议，审议通过《关于 收购子公司少数股东权益、签订<股权转让协议>暨关联交易的议案》，具体内 容详见刊登在巨潮资讯网（www.cninfo.com.cn）的《关于收购子公司少数股东权 益、签订<股权转让协议>暨关联交易的公告》（公告编号：2025-045）。 2025 年 5 月 8 日，公司董事会 ...

Core Viewpoint - 瑞玛精密 reported a revenue increase in 2024 but faced significant losses, raising concerns about its future development and profitability [1][4]. Revenue Growth with Concerns - The company achieved a total revenue of 1.774 billion yuan in 2024, a year-on-year increase of 12.51%, indicating efforts in market expansion and business growth [1][4]. - Despite revenue growth, the net profit turned into a loss of 25.32 million yuan, a year-on-year decline of 148.99%, highlighting issues in cost control and profitability [1][4]. - The automotive sector remains the primary revenue source, generating 1.478 billion yuan in 2024, a growth of 29.70%, with significant contributions from precision metal components for vehicles and seating comfort systems [4]. Rising Costs and Declining Profitability - The gross profit for 2024 was 356 million yuan, slightly down from 363 million yuan in 2023, indicating rising costs outpacing revenue growth [5]. - Increased investment in R&D and market expansion did not yield immediate benefits, leading to a decline in gross margin and overall profitability [5]. - The company faced negative cash flow from operating activities due to increased business scale and accounts receivable, indicating challenges in cash flow management [5]. Subsidiary Performance and Financial Pressure - 瑞玛精密 invested 197 million yuan to acquire minority stakes in 广州市信征汽车零件有限公司, aiming to strengthen its position in the seating comfort systems sector, but the subsidiary failed to meet performance commitments [6]. - As of the end of Q1 2024, the company had cash reserves of 127 million yuan and short-term loans of 220 million yuan, with a high debt ratio of 61.87%, exacerbating financial pressure [6]. - The company announced a plan to raise 680 million yuan through a private placement to alleviate financial strain, but the outcome remains uncertain [6].

证券代码：002976 证券简称：瑞玛精密 苏州瑞玛精密工业集团股份有限公司 投资者关系活动记录表 编号：2025-001 投资者关系活动 类别 特定对象调研 分析师会议 □媒体采访 业绩说明会 □新闻发布会 路演活动 □现场参观 其他： 参与单位名称及 人员姓名 投资者网上提问 时间 2025 年 5 月 6 日 地点 深圳证券交易所"互动易"平台 上市公司接待 人员姓名 1、董事长、总经理陈晓敏 2、董事、副总经理、董事会秘书、财务总监谭才年 3、独立董事龚菊明 4、独立董事王明娣 投资者关系活动 主要内容介绍 1、公司出海业务份额有多少？接下来还坚持全球化发展 吗？ 答：尊敬的投资者，您好！2024 年度，公司实现外销业务收 入 4.55 亿元，占营业收入比重 25.64%。公司将坚持全球化 发展战略，实现"制造全球化、客户全球化、服务全球化"， 稳步推进墨西哥瑞玛"汽车及数据中心领域用精密结构件产 品项目"建设进度，根据国际客户及市场开发需要设立海外 办事处，以最快速度响应国际客户并满足其需要；开发、吸 收、整合更多国际业务资源，不断完善北美、欧洲市场营运 体系，巩固以及加强与现有优质客户的合作关系， ...

Core Viewpoint - The company reported its 2024 annual results and 2025 Q1 results, showing a mixed performance with revenue growth but a decline in net profit, indicating challenges in profitability despite revenue expansion [2][3]. Revenue and Profit Analysis - In 2024, the company achieved revenue of 1.774 billion, a year-on-year increase of 12.51%, but reported a net loss of 25 million, reversing from profit to loss [2]. - For Q1 2025, revenue reached 448 million, up 38.84% year-on-year but down 27.37% quarter-on-quarter, with a net profit of 13 million, reflecting a 2.17% increase year-on-year and a 6.32% increase quarter-on-quarter [2]. Business Segment Performance - The automotive sector generated 1.478 billion in revenue for 2024, accounting for 83.29% of total revenue, with a year-on-year growth of 29.7% and a gross margin of 18.64%, down 3.02 percentage points [3]. - The mobile communications segment saw revenue of 161 million, representing 9.08% of total revenue, but experienced a significant decline of 51.1% year-on-year [3]. - Precision metal components and automotive electronics contributed approximately 1.130 billion and 555 million in revenue, growing 27.75% and 33.76% respectively [3]. Cost and Expense Management - The company faced increased expense ratios in 2024 due to business scale expansion, with sales, management, financial, and R&D expense ratios at 2.51%, 12.04%, 1.21%, and 6.24% respectively, all showing year-on-year increases [3]. - In Q1 2025, the expense ratios improved, with sales, management, financial, and R&D ratios at 1.83%, 9.49%, 0.64%, and 5.76% respectively, indicating better cost control [3]. Strategic Developments - The company secured a long-term contract as a designated supplier for a well-known domestic automaker's electronic control air suspension system, with an estimated sales value of 1.08 billion over a 10-year project lifecycle [5]. - The company is expanding its international footprint by acquiring land in Mexico for 22.18 million RMB to enhance its production capabilities for the North American market [6]. Profit Forecast and Valuation - The company revised its net profit forecasts for 2025-2026 to 54 million and 73 million respectively, with an expected net profit of 98 million in 2027, reflecting growth rates of 36% and 34% for 2026-2027 [7]. - The corresponding price-to-earnings ratios for 2025-2027 are projected at 46x, 34x, and 26x, maintaining a "buy" rating [7].