上海市锦天城律师事务所 法律意见书 上海市锦天城律师事务所 关于江苏日久光电股份有限公司 2024 年年度股东会的法律意见书 致：江苏日久光电股份有限公司 根据《中华人民共和国证券法》（以下简称"《证券法》"）、《中华人民 共和国公司法》（以下简称"《公司法》"）和中国证券监督管理委员会《上市 公司股东会规则》（以下简称"《股东会规则》"）等法律、法规和有关规范性 文件的要求，上海市锦天城律师事务所（以下简称"本所"）接受江苏日久光电 股份有限公司（以下简称"日久光电"或"公司"）的委托，指派本所律师对日 久光电 2024 年年度股东会（以下简称"本次股东会"）进行见证，并出具本法 律意见书。 本法律意见书仅供本次股东会之目的使用。本所律师同意将本法律意见书随 日久光电本次股东会其他信息披露资料一并公告。 本所律师根据《证券法》《公司法》及《股东会规则》等法律法规和其他规 范性文件的要求，按照律师行业公认的业务标准、道德规范和勤勉尽责的精神， 对日久光电本次股东会所涉及的有关事项和相关文件进行必要的核查和验证，出 席了日久光电本次股东会，现出具法律意见如下： 一、本次股东会召集、召开的程序 （一）经本所律师查 ...

Core Viewpoint - The company, Rihua Optoelectronics, has demonstrated significant growth in revenue and net profit for 2024, driven by the optimization of its conductive film business and the expansion of its product applications in the consumer electronics and automotive sectors [1][2][5]. Group 1: Financial Performance - In 2024, the company achieved operating revenue of 583,054,725.2 yuan, representing a year-on-year increase of 22.00% [2][3]. - The net profit attributable to shareholders reached 67,474,242.09 yuan, showing a remarkable growth of 506.90% compared to the previous year [2][3]. - The first quarter of 2025 reported a main revenue of 1.39 billion yuan, up 16.45% year-on-year, with a net profit of 28.05 million yuan, an increase of 346.48% [5]. Group 2: Market Position and Product Development - The company's market share for EC (electrochromic) products has reportedly increased to 54.3% in 2024, although the company notes the lack of publicly available data to confirm this [1]. - The company has established a comprehensive product matrix covering the entire display materials industry chain, focusing on core technologies such as wet precision coating and vacuum magnetron sputtering [1][4]. - The conductive film business has seen significant revenue growth, particularly in the gaming and automotive sectors, with specific products achieving sales increases of 22.83% and 122.70% respectively [1][2]. Group 3: Competitive Landscape - The company is positioned as a leader in the domestic market for ITO conductive films, with a projected global market share of 52% in 2024, facing competition from firms like Nitto Denko and others [4]. - The company has developed a diverse business structure that includes conductive films, optical films, and optical adhesives, enhancing its competitive edge in the market [4]. Group 4: Future Outlook - The company is optimistic about future growth, focusing on expanding its market share in smart wearable devices and other application areas [3][4]. - Continuous investment in R&D is expected to drive further innovation and product development, reinforcing the company's position in the touch display industry [1][4].

Group 1: Market Position and Growth - The company's EC (electrochromic) national market share has increased to 54.3% in 2024 [1][2] - The global market share of the company's ITO (indium tin oxide) conductive film is projected to reach 52% in 2024 [5] - The company achieved a revenue of ¥583,054,725.2 in 2024, representing a 22.00% year-on-year growth [3][4] Group 2: Revenue Drivers - The revenue from low-resistance ITO films in the gaming touch button sector reached ¥98,730,700, up 22.83% year-on-year [2] - The revenue from dimmable conductive films in automotive applications was ¥66,946,600, showing a significant increase of 122.70% [2][3] - The OCA (optically clear adhesive) optical glue generated revenue of ¥158,000,000, with a year-on-year growth of 21.3% [2] Group 3: R&D and Product Development - The company has established a comprehensive product matrix covering the entire display materials industry chain through increased R&D investment [3][4] - The company has completed the construction of four major technology platforms for dimmable materials: PDLC, SPD, EC, and LC [3] - The company holds 147 authorized patents, reflecting a robust innovation system aligned with market trends [5] Group 4: Future Outlook and Strategy - The company aims to expand its market share in the context of the Internet of Things and smart technology [3] - The focus will be on the development and promotion of dimmable conductive films and optical films [3][4] - The company is exploring potential applications in smart wearables and building projects, with preliminary sample certifications completed [4][5]

Financial Performance - The company's revenue for Q1 2025 reached ¥138,593,686.77, representing a 16.45% increase compared to ¥119,011,506.79 in the same period last year[4] - Net profit attributable to shareholders was ¥28,051,523.92, a significant increase of 346.48% from ¥6,282,768.53 in the previous year[4] - Basic and diluted earnings per share both increased to ¥0.11, reflecting a 450.00% rise from ¥0.02 in the previous year[4] - The company reported a significant increase in net profit after deducting non-recurring gains and losses, which reached ¥27,457,698.56, a 586.18% increase from ¥4,001,524.18[4] - Total operating revenue for the current period reached ¥138,593,686.77, an increase of 16.5% compared to ¥119,011,506.79 in the previous period[17] - Net profit for the current period was ¥28,051,523.92, significantly up from ¥6,282,768.53, marking a growth of 346.5%[18] - Basic and diluted earnings per share increased to ¥0.11 from ¥0.02, representing a 450% increase[19] Cash Flow - The net cash flow from operating activities was ¥33,505,213.33, up 37.81% from ¥24,312,116.44 in the same period last year[4] - Cash inflow from operating activities totaled ¥116,766,979.62, up from ¥85,946,042.14, indicating a growth of 36%[19] - Cash outflow from operating activities was ¥83,261,766.29, compared to ¥61,633,925.70 in the previous period, an increase of 35%[19] - The net increase in cash and cash equivalents was ¥10,480,202.64, a 131.81% improvement compared to a decrease of ¥32,943,949.80 in the previous year[9] - The ending balance of cash and cash equivalents was ¥174,675,592.48, up from ¥135,833,694.45[20] - The company received ¥10,000,000.00 in borrowings during the period, down from ¥16,000,000.00[20] - The company paid ¥10,000,000.00 to repay debts, significantly lower than ¥46,177,568.04 in the previous period[20] Assets and Liabilities - Total assets at the end of the reporting period were ¥1,137,080,076.34, a 2.34% increase from ¥1,111,029,730.93 at the end of the previous year[4] - The total liabilities decreased to ¥137,565,792.69 from ¥139,566,971.20, a reduction of 1.4%[17] - The company reported a total current asset balance of CNY 510,063,434.35, an increase from CNY 462,873,369.23 at the beginning of the period, reflecting a growth of approximately 10.5%[14] - The company’s fixed assets decreased to CNY 585,442,733.81 from CNY 605,255,588.21, a decline of about 3.3%[15] - Accounts payable increased to CNY 49,714,372.03 from CNY 41,945,240.98, reflecting a rise of approximately 18.5%[15] Shareholder Structure - The company has a significant shareholder structure, with the top two shareholders holding 26.43% of the total shares, indicating concentrated ownership[12] - The company’s actual controllers, Chen Chao and Chen Xiaoli, are siblings and act in concert, which may influence corporate governance decisions[12] Other Financial Metrics - The weighted average return on equity improved to 2.85%, up from 0.64% in the same period last year[4] - The company reported a decrease in financial expenses by 45.30%, with expenses amounting to -¥190,786.26 compared to -¥131,309.40 in the previous year[9] - The company reported a significant reduction in asset impairment losses to -¥1,239,248.23 from -¥2,051,534.55, improving by 39.5%[18] - Deferred income decreased to ¥13,368,864.53 from ¥14,127,883.70, a decline of 5.4%[17] Audit Status - The first quarter report was not audited[22]

江苏日久光电股份有限公司 2025 年员工持股计划（草案） 证券简称：日久光电 证券代码：003015 江苏日久光电股份有限公司 2025 年员工持股计划 （草案） 二〇二五年四月 1 江苏日久光电股份有限公司 2025 年员工持股计划（草案） 声明 本公司及董事会、监事会全体成员保证本员工持股计划及其摘要内容的真 实、准确和完整，没有虚假记载、误导性陈述或重大遗漏。 2 江苏日久光电股份有限公司 2025 年员工持股计划（草案） 特别提示 本部分内容中的词语简称与"释义"部分保持一致。 风险提示 一、江苏日久光电股份有限公司（以下简称"日久光电""公司"或"本公 司"）2025 年员工持股计划（草案）（以下简称"本员工持股计划草案"）须经 公司股东大会批准后方可实施，本员工持股计划草案能否获得公司股东大会批 准，存在不确定性。 二、有关公司 2025 年员工持股计划（以下简称"本员工持股计划"）的 具体的资金来源、出资金额、预计规模和具体实施方案等属初步结果，能否 完成实施，存在不确定性。 三、若员工认购资金较低，本员工持股计划存在无法成立的风险；若员 工认购份额不足，本员工持股计划存在低于预计规模的风险。 ...

2、本次员工持股计划内容符合《指导意见》《自律监管指引》等规定。公 司推出本次员工持股计划前，已通过职工代表大会充分征询了员工意见，并获得 职工代表大会的通过。 江苏日久光电股份有限公司董事会 关于公司 2025 年员工持股计划（草案）的合规性说明 江苏日久光电股份有限公司（以下简称"日久光电"或"公司"）根据《中 华人民共和国公司法》《中华人民共和国证券法》《关于上市公司实施员工持股 计划试点的指导意见》（以下简称"《指导意见》"）、《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》（以下简称"《自律监管 指引》"）等法律、行政法规、规章、规范性文件和《公司章程》的规定，制定 了《江苏日久光电股份有限公司2025年员工持股计划（草案）》（以下简称"本 次员工持股计划"）及其摘要，公司全体董事本着审慎、负责的态度，现对本次 员工持股计划是否符合《指导意见》《自律监管指引》等相关规定说明如下： 1、公司不存在《指导意见》《自律监管指引》等法律法规、规范性文件以 及《公司章程》规定的禁止实施本次员工持股计划的情形，公司具备实施本次员 工持股计划的主体资格。 3、公司审议本次员工持股计划相关议案 ...

江苏日久光电股份有限公司 2025 年员工持股计划（草案）摘要 证券简称：日久光电 证券代码：003015 2025 年员工持股计划 （草案）摘要 二〇二五年四月 1 江苏日久光电股份有限公司 2025 年员工持股计划（草案）摘要 声明 本公司及董事会、监事会全体成员保证本员工持股计划及其摘要内容的真 实、准确和完整，没有虚假记载、误导性陈述或重大遗漏。 2 江苏日久光电股份有限公司 2025 年员工持股计划（草案）摘要 风险提示 江苏日久光电股份有限公司 一、江苏日久光电股份有限公司（以下简称"日久光电""公司"或"本公 司"）2025 年员工持股计划（草案）（以下简称"本员工持股计划草案"）须经 公司股东大会批准后方可实施，本员工持股计划草案能否获得公司股东大会批 准，存在不确定性。 二、有关公司 2025 年员工持股计划（以下简称"本员工持股计划"）的 具体的资金来源、出资金额、预计规模和具体实施方案等属初步结果，能否 完成实施，存在不确定性。 三、若员工认购资金较低，本员工持股计划存在无法成立的风险；若员 工认购份额不足，本员工持股计划存在低于预计规模的风险。 四、股票价格受公司经营业绩、宏观经济周期 ...

3、本次员工持股计划不存在损害公司及全体股东利益的情形，亦不存在摊 派、强行分配等方式强制员工参与本次员工持股计划的情形。不存在公司向本次 员工持股计划持有人提供贷款、贷款担保或任何其他财务资助的计划或安排。 4、本次员工持股计划在公告前，已通过职工代表大会征求员工意见。 江苏日久光电股份有限公司 监事会关于公司 2025 年员工持股计划相关事项的审核意见 江苏日久光电股份有限公司（以下简称"日久光电"或"公司"）监事会根 据《中华人民共和国公司法》《中华人民共和国证券法》《关于上市公司实施员 工持股计划试点的指导意见》（以下简称"《指导意见》"）、《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》（以下简称"《自 律监管指引》"）等法律、行政法规、规章、规范性文件和《公司章程》的规定， 经认真审阅相关会议资料，并经全体监事充分全面的讨论与分析，公司监事会现 就公司2025年员工持股计划（以下简称"本次员工持股计划"）相关事项发表审 核意见如下： 1、本次员工持股计划的内容符合《指导意见》《自律监管指引》等有关法 律、法规及规范性文件的规定，不存在《指导意见》《自律监管指引》等法律法 规、 ...

二〇二五年四月 上海君澜律师事务所 关于 江苏日久光电股份有限公司 2025 年员工持股计划（草案） 之 法律意见书 上海君澜律师事务所 法律意见书 上海君澜律师事务所 关于江苏日久光电股份有限公司 2025 年员工持股计划（草案）之 法律意见书 致：江苏日久光电股份有限公司 上海君澜律师事务所（以下简称"本所"）接受江苏日久光电股份有限公 司（以下简称"日久光电"或"公司"）的委托，根据《中华人民共和国公司 法》《中华人民共和国证券法》《关于上市公司实施员工持股计划试点的指导 意见》（以下简称"《试点指导意见》"）、《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》（以下简称"《监管指引》"） 及《江苏日久光电股份有限公司章程》（以下简称"《公司章程》"）等相关 规定，就《江苏日久光电股份有限公司 2025 年员工持股计划（草案）》（以下 简称"本次员工持股计划"或"《员工持股计划（草案）》"）的相关事项出 具本法律意见书。 对本法律意见书，本所律师声明如下： （一）本所律师依据《中华人民共和国证券法》《律师事务所从事证券法 律业务管理办法》和《律师事务所证券法律业务执业规则（试行） ...

江苏日久光电股份有限公司 2025 年员工持股计划管理办法 二〇二五年四月 1 第一章 总则 第一条 为规范江苏日久光电股份有限公司（以下简称"日久光电"或"公 司"）2025 年员工持股计划（以下简称"员工持股计划"、"本员工持股计划"） 的实施，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》"）、《关于上市公司实施员工持股计划试点的 指导意见》（以下简称"《指导意见》"）、《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》（以下简称"《自律监管指引》"）等相关法律、 行政法规、规章、规范性文件和《公司章程》之规定，特制定本管理办法。 第二章 员工持股计划的制定 第二条 员工持股计划所遵循的基本原则 （一）依法合规原则 公司实施本员工持股计划，严格按照法律、行政法规的规定履行程序，真实、 准确、完整、及时地实施信息披露。任何人不得利用本员工持股计划进行内幕交 易、操纵证券市场等证券欺诈行为。 （二）自愿参与原则 公司实施本员工持股计划遵循公司自主决定，员工自愿参加的原则，公司不 以摊派、强行分配等方式强制员工参加本员工持股计划 ...