中能电气股份有限公司 关于营业收入扣除事项的 专项审核意见 立信中联专审字[2025]D-0268 号 立信中联会计师事务所（特殊普通合伙） LixinZhonglian CPAs (SPECIAL GENERAL PARTNERSHIP) 目 录 一、 关于营业收入扣除事项的专项审核意见 1—2 二、 中能电气股份有限公司 2024 年度营业收入 扣除情况表 1 立信中联会计师事务所（特殊普通合伙） LixinZhonglian CPAs (SPECIAL GENERAL PARTNERSHIP) 为了更好地理解中能电气公司营业收入及其扣除情况，营业收入扣除情况表 应当与已审计的财务报表一并阅读。 本专项审核意见仅供中能电气公司年度报告披露之目的使用，未经本会计师 事务所书面同意，不得用于其他目的。 1 立信中联会计师事务所（特殊普通合伙） LixinZhonglian CPAs (SPECIAL GENERAL PARTNERSHIP) 关于营业收入扣除事项的 专项审核意见 立信中联专审字[2025]D-0268 号 中能电气股份有限公司全体股东： 我们接受委托，对中能电气股份股份有限公司（以下简称"中能 ...

华创证券有限责任公司 关于中能电气股份有限公司 2024 年度内部控制自我评价报告的核查意见 华创证券有限责任公司（以下简称"华创证券"或"保荐机构"）作为中能 电气股份有限公司（以下简称"中能电气"、"上市公司"或"公司"）2022 年 向特定对象发行股票及 2023 年向不特定对象发行可转换公司债券的保荐机构， 根据《证券发行上市保荐业务管理办法》《深圳证券交易所创业板股票上市规则》 等有关法律法规和规范性文件的要求，对中能电气股份有限公司 2024 年度内部 控制自我评价报告进行了审慎核查，核查情况如下： 一、内部控制评价结论 根据公司财务报告内部控制重大缺陷的认定情况，于内部控制评价报告基准 日，不存在内部控制重大缺陷，董事会认为，公司已按照企业内部控制规范体系 和相关规定的要求在所有重大方面保持了有效的财务报告内部控制。 根据公司非财务报告内部控制重大缺陷认定情况，于内部控制评价报告基准 日，公司未发现非财务报告内部控制重大缺陷。 自内部控制评价报告基准日至内部控制评价报告发出日之间未发生影响内 部控制有效性评价结论的因素。 二、内部控制评价工作情况 （一）内部控制评价范围 公司按照风险导向原则确定 ...

| 项 目 | 工作内容 | | --- | --- | | 1、公司信息披露审阅情况 | | | （1）是否及时审阅公司信息披露文件 | 是 | | （2）未及时审阅公司信息披露文件的次数 | 无 | | 2、督导公司建立健全并有效执行规章制度的情 | | | 况 | | | （1）是否督导公司建立健全规章制度（包括但 不限于防止关联方占用公司资源的制度、募集 | | | 资金管理制度、内控制度、内部审计制度、关 | 是 | | 联交易制度） | | | （2）公司是否有效执行相关规章制度 | 是 | | 3、募集资金监督情况 | | | | 在持续督导期内，保荐机构查询由银行抄送 | | （1）查询公司募集资金专户次数 | 的对账单，2024年现场查询1次 | | （2）公司募集资金项目进展是否与信息披露文 | 是 | | 件一致 | | | 4、公司治理督导情况 | | | （1）列席公司股东大会次数 | 无，均事前或事后审阅会议议案 | | （2）列席公司董事会次数 | 无，均事前或事后审阅会议议案 | | （3）列席公司监事会次数 | 无，均事前或事后审阅会议议案 | | 5、现场检查情况 | | ...

中能电气股份有限公司 内部控制审计报告 立信中联审字[2025]D-0934 号 中能电气股份有限公司全体股东： 立信中联审字[2025]D-0934 号 立信中联会计师事务所（特殊普通合伙） LixinZhonglian CPAs (SPECIAL GENERAL PARTNERSHIP) 目 录 | 一、 | 内部控制审计报告 | 1—2 | | --- | --- | --- | | 二、 2024 | 年度内部控制自我评价报告 | 1—9 | 立信中联会计师事务所（特殊普通合伙） L i x i n Z h o n g l i a n C P A s ( S P E C I A L G E N E R A L P A R T N E R S H I P ) 内部控制审计报告 按照《企业内部控制审计指引》及中国注册会计师执业准则的相关要求，我们 审计了中能电气股份有限公司（以下简称中能电气公司）2024 年 12 月 31 日的财务 报告内部控制的有效性。 一、企业对内部控制的责任 按照《企业内部控制基本规范》、《企业内部控制应用指引》、《企业内部控制评 价指引》的规定，建立健全和有效实施内部控制，并评 ...

经中国证券监督管理委员会《关于同意中能电气股份有限公司向特定对象发 行股票注册的批复》（证监许可〔2021〕1347 号）同意注册，公司向 12 名特定对 象发行股票 40,485,829 股，发行价格为 9.88 元/股，募集资金共计为人民币 399,999,990.52 元，扣除发行费用（不含税）人民币 7,432,062.06 元，实际募集资 金为人民币 392,567,928.46 元。上述募集资金已于 2022 年 1 月 14 日到账，立信 中联会计师事务所（特殊普通合伙）已对募集资金进行了审验，并于 2022 年 1 月 15 日出具了《验资报告》（立信中联验字[2022]D-0002 号）。 二、募集资金投资项目情况 1 华创证券有限责任公司关于 中能电气股份有限公司部分募投项目结项并将节余募集资金 永久补充流动资金的核查意见 华创证券有限责任公司（以下简称"华创证券"或"保荐机构"）作为中能电气 股份有限公司（以下简称"中能电气"、"上市公司"或"公司"）向特定对象发行股 票的保荐机构，根据《证券发行上市保荐业务管理办法》《上市公司监管指引第 2 号——上市公司募集资金管理和使用的监管要求》 ...

中能电气股份有限公司 出席公司相关会议，对董事会的相关议案认真审议，能充分发挥独立董事的独立 性和专业性作用，切实维护了公司和全体股东尤其是中小股东的利益。 现将本人2024年度履行独立董事职责情况汇报如下： 独立董事 2024 年度述职报告 本人冯玲，作为中能电气股份有限公司（以下简称"公司"或"中能电气"） 第六届董事会独立董事，2024年度严格按照《公司法》《上市公司独立董事管理 办法》《深圳证券交易所创业板股票上市规则》《深圳证券交易所上市公司自律 监管指引第2号——创业板上市公司规范运作》等相关法律法规和《公司章程》 《独立董事工作制度》等相关规定的要求，诚实、勤勉、独立地履行职责，积极 一、本人基本情况 （一）工作履历、专业背景以及兼职情况 本人冯玲，女，1963年出生，中国国籍，无境外永久居留权，厦门大学金融 系博士研究生学历，经济学(金融学)博士学位。1992年9月至今，历任福州大学 经济与管理学院讲师、副教授、教授，现为福州大学经济与管理学院教授、博士 生导师。现任本公司独立董事，腾景科技股份有限公司独立董事，福建省青山纸 业股份有限公司独立董事，温州民商银行股份有限公司（非上市）独立董事， ...

中能电气股份有限公司 独立董事 2024 年度述职报告 本人房桃峻，作为中能电气股份有限公司（以下简称"公司"）第六届董事 会独立董事，2024年度严格按照《公司法》《上市公司独立董事管理办法》《深 圳证券交易所创业板股票上市规则》《深圳证券交易所上市公司自律监管指引第 2号——创业板上市公司规范运作》等相关法律法规和《公司章程》《独立董事 工作制度》等相关规定的要求，诚实、勤勉、独立地履行职责，积极出席公司相 关会议，对董事会的相关议案认真审议，能充分发挥独立董事的独立性和专业性 作用，切实维护了公司和全体股东尤其是中小股东的利益。 现将本人2024年度履行独立董事职责情况汇报如下： 一、本人基本情况 （二）独立性的情况说明 本人作为公司的独立董事，不属于下列情形： 1、在公司或者其附属企业任职的人员及其配偶、父母、子女、主要社会关 系； 2、直接或者间接持有公司已发行股份百分之一以上或者是公司前十名股东 中的自然人股东及其配偶、父母、子女； 3、在直接或者间接持有公司已发行股份百分之五以上的股东或者在公司前 五名股东任职的人员及其配偶、父母、子女； 4、在公司控股股东、实际控制人的附属企业任职的人员及其配 ...

中能电气股份有限公司 经核查独立董事房桃峻先生、缪希仁先生、冯玲女士的任职经历以及其签署 的相关自查文件，上述人员未在公司担任除独立董事以外的任何职务，与公司及 其主要股东、实际控制人不存在直接或者间接利害关系，或者其他可能影响其进 行独立客观判断关系，不存在影响独立董事独立性的情况，符合《上市公司独立 董事管理办法》《深圳证券交易所上市公司自律监管指引第2号——创业板上市 公司规范运作》等法律、法规、规范性文件及公司《独立董事工作制度》中关于 独立董事独立性的相关要求。 中能电气股份有限公司 董 事 会 2025 年 4 月 29 日 董事会对独立董事独立性评估的专项意见 根据《上市公司独立董事管理办法》《深圳证券交易所上市公司自律监管指 引第 2 号——创业板上市公司规范运作》等相关规定的要求，中能电气股份有 限公司（以下简称"公司"）董事会就公司在任独立董事房桃峻先生、缪希仁先 生、冯玲女士的独立性情况进行评估并出具如下专项意见： ...

Financial Performance - The company's consolidated operating revenue for 2024 decreased by 30.85% compared to 2023[5]. - The company's operating revenue for 2024 was ¥1,147,513,254.29, a decrease of 30.85% compared to ¥1,659,504,953.65 in 2023[23]. - The net profit attributable to shareholders for 2024 was -¥77,526,437.16, representing a decline of 248.51% from a profit of ¥52,203,661.99 in 2023[23]. - The company reported a significant drop in net profit after deducting non-recurring gains and losses, which was -¥82,940,627.25 in 2024 compared to ¥49,164,963.53 in 2023, a decline of 268.70%[23]. - The company's revenue from the service sector dropped significantly by 66.62% to 225,816,918.48, representing 19.68% of total revenue[66]. - The company achieved a total revenue of 114,751.33 million yuan, a year-on-year decrease of 30.85%[56]. - The company reported a loss during the reporting period, with detailed reasons and industry developments discussed in the management analysis section[5]. Investment and Financing - The company plans not to distribute cash dividends, issue bonus shares, or increase share capital from reserves[6]. - The company issued 400 million yuan in convertible bonds in December 2023, increasing financial expenses in 2024[57]. - The company has initiated financing activities to support its capital projects, including the issuance of convertible bonds[91]. - The company has committed to invest 30.2 million in a production project, with a total investment of 582.00 million expected by 2025[98]. - The company plans to invest 19.4 million in a new energy storage project, with an expected total investment of 626.00 million by 2025[98]. - The company has raised a total of RMB 399,999,990.52 from issuing 40,485,829 shares to specific investors in January 2022, with actual funds received amounting to RMB 392,567,928.46 after deducting issuance costs[95]. Operational Developments - The company is actively involved in the renewable energy sector, particularly in solar storage and charging projects, which are expected to drive future revenue growth[33]. - The company is focusing on portable energy storage and mobile charging, increasing R&D investment despite short-term profit impacts[58]. - The company has launched several energy storage products, including portable solar storage power supplies and commercial energy storage cabinets[50]. - The company is developing a comprehensive energy intelligent management system, which is expected to achieve mass production and economic benefits[81]. - The company is advancing its R&D projects, including the 30KWh mobile smart charging system, aiming for mass production and economic benefits[79]. Market and Industry Trends - The cumulative installed capacity of solar power in China reached 886.66 GW in 2024, an increase of 277.17 GW compared to the end of 2023, marking a year-on-year growth of 28%[43]. - The demand for power equipment is driven by the rapid development of emerging industries like artificial intelligence, which increases electricity consumption[36]. - The industry is witnessing a shift towards high-reliability, low-maintenance, high-voltage, large-capacity, and energy-efficient products due to technological advancements[38]. - The competitive landscape of the power distribution equipment industry is characterized by a bidding system, with companies facing direct competition during the tendering process[39]. - The company is expanding into new energy sectors, including photovoltaic EPC and energy storage, while being cautious of the risks associated with differing management models and potential policy changes[117]. Governance and Compliance - The company has established a robust internal control system, with independent directors actively monitoring its implementation[145]. - The company ensures timely, accurate, and complete information disclosure to all shareholders[125]. - The board of directors consists of 7 members, including 3 independent directors, ensuring compliance with governance regulations[124]. - The company has a commitment to transparency and accountability in its operations, as evidenced by the detailed reporting of shareholdings and management changes[132]. - The company has not reported any resignations or dismissals of directors, supervisors, or senior management during the reporting period[132]. Research and Development - The number of R&D personnel increased to 181 in 2024, a rise of 2.84% from 176 in 2023[82]. - R&D expenditure reached ¥60,259,843.85 in 2024, representing 5.25% of operating revenue, up from 3.57% in 2023[82]. - The company has over 100 patents and software copyrights, enhancing its competitive edge in the energy sector[59]. - The company is committed to maintaining innovation capabilities in the highly technical field of power equipment manufacturing, with a focus on developing new technologies and products[117]. Risk Management - The management highlighted the importance of recognizing investment risks and understanding the difference between plans and commitments[5]. - The company emphasizes the need for rational investment decisions due to the reported losses and market conditions[5]. - The company aims to enhance risk management and optimize its business structure in response to changes in the macroeconomic environment and industry policies[46]. - The company recognizes the risk of losing core technical personnel and is implementing various incentive systems to retain talent and ensure operational stability[118]. Employee and Management Structure - The total number of employees at the end of the reporting period was 883, with 54 at the parent company and 829 at major subsidiaries[150]. - The company has established a salary system closely linked to performance and development strategy, promoting a competitive mechanism[151]. - The company has a diverse management team with varying educational backgrounds and professional experiences[138]. - The company has a performance evaluation and incentive mechanism in place, with regular assessments of departmental and employee performance[124]. Environmental and Social Responsibility - The company actively participates in government-organized poverty alleviation and rescue activities, helping internally disadvantaged employees[167]. - The company has taken measures to reduce carbon emissions, although specific details were not disclosed[166]. - The company emphasizes compliance with laws and regulations, ensuring accurate and timely information disclosure to all shareholders[166].

Financial Performance - The company's operating revenue for Q1 2025 was ¥214,876,905.27, a decrease of 44.39% compared to ¥386,400,794.76 in the same period last year[7] - The net profit attributable to shareholders was a loss of ¥13,348,727.92, representing a decline of 207.92% from a profit of ¥12,369,210.57 in the previous year[7] - Basic and diluted earnings per share both dropped to -¥0.02, a decrease of 200.00% from ¥0.02 in the same period last year[7] - The company reported a net loss of ¥14,437,090.17 for the current period, compared to a net profit of ¥11,924,150.99 in the previous period[21] - Operating profit was recorded at -¥14,406,462.91, a significant decline from the previous operating profit of ¥16,967,319.80[21] - Total comprehensive income for the current period was -¥14,440,536.16, compared to ¥11,925,380.99 in the previous period[21] Cash Flow - The net cash flow from operating activities was -¥110,507,272.91, worsening by 29.67% compared to -¥85,222,863.52 in the prior year[7] - Cash received from operating activities totaling ¥273,176,858.24, a decrease from ¥302,973,744.08 in the previous period[23] - Investment activities resulted in a net cash outflow of -¥186,196,906.68, compared to -¥212,080,831.20 in the prior period[23] - Financing activities generated a net cash outflow of -¥70,973,226.67, improving from -¥119,427,910.95 in the previous period[24] Assets and Liabilities - Total assets at the end of Q1 2025 were ¥2,699,347,522.55, down 7.00% from ¥2,902,570,600.56 at the end of the previous year[7] - Current assets totaled ¥1,939,737,978.65, down 9.4% from ¥2,141,200,279.75 at the beginning of the period[18] - Total liabilities decreased to ¥1,471,649,835.23 from ¥1,662,158,082.38, a reduction of approximately 11.5%[18] - Non-current assets totaled ¥759,609,543.90, slightly down from ¥761,370,320.81, indicating a decrease of about 0.2%[18] Expenses and Costs - Research and development expenses increased by 52.46% to ¥8,611,664.97, reflecting the company's commitment to enhancing R&D efforts[11] - The company experienced a 46.09% reduction in operating costs, amounting to ¥179,159,548.69, in line with the decrease in operating revenue[11] - Total operating costs amounted to ¥234,783,075.21, down from ¥379,784,531.57, reflecting a reduction of about 38.3%[20] Income and Other Financial Metrics - The company reported a significant decrease in investment income, down 78.59% to ¥1,174,596.94, primarily due to the previous year's substantial gains from subsidiary equity disposals[11] - The company reported a 130.39% increase in other income to ¥1,635,367.00, mainly due to higher government subsidies received compared to the previous year[11] - The company's other comprehensive income decreased by 380.16% to -3,445.99 million yuan due to foreign currency translation differences[12] - The net profit attributable to minority shareholders fell by 144.54% to -1,088,362.25 million yuan, primarily due to a decrease in net profit from non-wholly owned subsidiaries compared to the same period last year[12] Shareholder Information - The total number of ordinary shareholders at the end of the reporting period was 33,450[13] - The largest shareholder, CHEN MANHONG, holds 16.90% of the shares, amounting to 94,228,000 shares[13] - The company has no preferred shareholders with restored voting rights as of the reporting period[13]