北京市天元律师事务所 关于拓尔思信息技术股份有限公司 向特定对象发行股票的审核中心意见落实函的 专项核查意见 北京市天元律师事务所 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 致：拓尔思信息技术股份有限公司 本专项核查意见系对《法律意见》《律师工作报告》的补充，并构成《法律 意见》《律师工作报告》不可分割的组成部分。本所在《法律意见》《律师工作报 告》中发表法律意见的所有假设、前提、确认、声明及保留同样适用于本专项核 查意见。除非本专项核查意见另有解释或说明，《法律意见》《律师工作报告》中 的名词释义也适用于本专项核查意见。 北京市天元律师事务所（以下简称"本所"）接受拓尔思信息技术股份有限 公司（以下简称"拓尔思"或"发行人"或"公司"）的委托，担任发行人申请 向特定对象发行股票（以下简称"本次发行"或"本次向特定对象发行"）的专 项中国法律顾问。本所已为发行人本次发行出具了《北京市天元律师事务所关于 拓尔思信息技术股份有限公司向特定对象发行股票的法律意见》（京天股字（2023） 第 547 号，以下简称"《法律意见》"）、《北京市天元律师事务所关于拓尔思信息 技术 ...

拓尔思信息技术股份有限公司 截至 2023 年 12 月 31 日止 前次募集资金使用情况报告及鉴证报告 信会师报字[2024]第 ZG11234 号 目 录 页 次 | 一、 | 前次募集资金使用情况报告的鉴证报告 | 1-2 | | --- | --- | --- | | 二、 | 前次募集资金使用情况报告 | 1-11 | 关于拓尔思信息技术股份有限公司截至2023年12月31日止 前次募集资金使用情况报告的鉴证报告 信会师报字[2024]第ZG11234号 拓尔思信息技术股份有限公司全体股东： 我们接受委托，对后附的拓尔思信息技术股份有限公司（以下简 称"拓尔思"） 截至2023年12月31日止前次募集资金使用情况报告 （以下简称"前次募集资金使用情况报告"）执行了合理保证的鉴证 业务。 一、管理层的责任 拓尔思管理层的责任是按照中国证券监督管理委员会《监管规则 适用指引——发行类第7号》的相关规定编制前次募集资金使用情况 报告。这种责任包括设计、执行和维护与前次募集资金使用情况报告 编制相关的内部控制，确保前次募集资金使用情况报告真实、准确、 完整，不存在虚假记载、误导性陈述或重大遗漏。 二、注册会 ...

本公司及监事会全体成员保证信息披露内容的真实、准确和完整，没有虚假记载、误导 性陈述或重大遗漏。 一、监事会会议召开情况 证券代码：300229 证券简称：拓尔思 公告编号：2024-023 拓尔思信息技术股份有限公司 第六届监事会第四次会议决议公告 拓尔思信息技术股份有限公司（以下简称"公司"）第六届监事会第四次会 议通知于 2024 年 4 月 13 日以电话、电子邮件及专人送达方式发出。本次会议于 2024 年 4 月 16 日在公司会议室以现场表决的方式召开。本次会议应出席监事 3 名，实际出席会议监事 3 名。本次会议由监事会主席王弘蔚先生主持，公司部分 高级管理人员列席了本次会议。本次会议的召集和召开符合《中华人民共和国公 司法》等有关法律、行政法规、部门规章、规范性文件和《拓尔思信息技术股份 有限公司章程》的有关规定。 三、备查文件 （一）《拓尔思信息技术股份有限公司第六届监事会第四次会议决议》； （二）《拓尔思信息技术股份有限公司前次募集资金使用情况报告及鉴证报 1 告》（信会师报字[2024]第 ZG11234 号）。 特此公告。 二、监事会会议审议情况 经与会监事审议，一致通过以下议案： ...

证券代码：300229 证券简称：拓尔思 公告编号：2024-022 拓尔思信息技术股份有限公司 第六届董事会第四次会议决议公告 鉴于公司 2023 年第一次临时股东大会已授权董事会全权办理本次发行相关 事宜，上述议案无需另经公司股东大会审议。 三、备查文件 1 本公司及董事会全体成员保证信息披露内容的真实、准确和完整，没有虚假记载、误导 性陈述或重大遗漏。 一、董事会会议召开情况 拓尔思信息技术股份有限公司（以下简称"公司"）第六届董事会第四次会 议通知于 2024 年 4 月 13 日以电话、电子邮件、专人送达方式发出。本次会议于 2024 年 4 月 16 日在公司会议室以现场结合通讯表决的方式召开。本次会议应出 席董事 7 名，实际出席会议董事 7 名。本次会议由董事长兼总经理施水才先生主 持，公司部分高级管理人员列席了本次会议。本次会议的召集和召开符合《中华 人民共和国公司法》等有关法律、行政法规、部门规章、规范性文件和《拓尔思 信息技术股份有限公司章程》的有关规定。 二、董事会会议审议情况 经与会董事审议，一致通过以下议案： （一）审议通过《关于公司前次募集资金使用情况相关报告的议案》 根据《中华 ...

Investment Rating - The report maintains a "Buy" rating for the company, indicating an expected performance that will outperform the market by over 20% [14]. Core Views - The company has a strong foothold in the natural language processing sector and is recognized for its technological capabilities, particularly in data security [14]. - The company has launched the "Tuotian" large model and is rapidly implementing it across various industry scenarios, with over 20 contracts signed in the financial sector alone, amounting to approximately 50 million [27]. - Despite a decrease in revenue and net profit in 2023, the company is expected to recover with significant growth projected for 2024 and beyond, particularly in net profit and earnings per share (EPS) [15][14]. Financial Summary - Revenue for 2022 was 907 million, which decreased to 782 million in 2023, with a projected increase to 861 million in 2024 and 1,026 million in 2025 [2]. - Net profit dropped from 128 million in 2022 to 36 million in 2023, but is expected to rebound to 235 million in 2024 and continue growing to 440 million by 2026 [2]. - The gross margin improved from 63.7% in 2022 to 68.4% in 2023, with further increases anticipated [2]. - The company’s EPS is projected to rise from 0.05 in 2023 to 0.30 in 2024, 0.43 in 2025, and 0.55 in 2026 [2]. - The price-to-earnings (P/E) ratio is expected to decrease from 321.9 in 2023 to 50.0 in 2024, indicating a more favorable valuation as earnings improve [2]. Order Backlog - As of the end of 2023, the company had an order backlog of 543 million, which represents an increase compared to the previous year, providing a solid foundation for future revenue growth [15][26].

买入 原评级：买入 市场价格:人民币 13.88 板块评级:强于大市 [Table_FinchinaDetail] 利润表(人民币 百万) 现金流量表(人民币 百万) 增 持：预计该公司股价在未来 6-12 个月内超越基准指数 10%-20%； 拓尔思 本报告准确表述了证券分析师的个人观点。该证券分析师声明，本人未在公司内、外部机构兼任有损本人独立性与客 观性的其他职务，没有担任本报告评论的上市公司的董事、监事或高级管理人员；也不拥有与该上市公司有关的任何 财务权益；本报告评论的上市公司或其它第三方都没有或没有承诺向本人提供与本报告有关的任何补偿或其它利益。 本报告由中银国际证券股份有限公司证券分析师撰写并向特定客户发布。 300229.SZ (%) 今年 1 3 12 (64%) (47%) (30%) (14%) 3% 20% Apr-23May-23Jun-23Jul-23Aug-23Sep-23Oct-23Nov-23Dec-23Feb-24Mar-24Apr-24 拓尔思 深圳成指 | --- | --- | --- | |-------------------------------|------ ...

Fundraising and Financial Management - The total amount raised through the issuance of convertible bonds in 2021 was RMB 800 million, with a net amount of RMB 791.7 million after deducting fees[2]. - As of December 31, 2022, the cumulative investment of raised funds in projects was RMB 525.3 million, with a remaining balance of RMB 285.9 million in the fundraising account[2]. - The company has not reported any changes in the use of raised funds during the reporting period[5]. - The company has an independent financial department with a sound financial management system[24]. - The company has established a dedicated investor relations management system to ensure accurate and timely information disclosure[22]. - The total assets of the evaluated units accounted for 100.00% of the company's consolidated financial statements[51]. - The total operating income of the evaluated units accounted for 100.00% of the company's consolidated financial statements[51]. - The company has not identified any significant defects in internal controls related to financial reporting[51]. - The company has established a comprehensive internal control system to ensure compliance with national laws and regulations[51]. - The company has not reported any major environmental issues in its operations[53]. - The company has not faced any regulatory criticism for non-compliance with information disclosure during the reporting period[22]. Revenue and Profitability - The company's AI software products and services generated revenue of RMB 236.97 million, an increase of 11.76% year-on-year, accounting for 30.32% of total revenue[20]. - The financial technology segment's AI and data revenue reached RMB 42.97 million, reflecting a growth of 29.85% compared to the previous year[20]. - The company achieved operating revenue of RMB 21,989,300 and a net profit of -RMB 2,291,500 during the reporting period[107]. - The Chengdu subsidiary reported operating revenue of RMB 50,009,300 with a net profit of -RMB 33,583,100[108]. - The company's total revenue for 2023 was ¥781,678,373.42, a decrease of 13.84% compared to 2022[196]. - The net profit attributable to shareholders for 2023 was ¥36,465,973.39, down 71.45% from the previous year[196]. - The net profit after deducting non-recurring gains and losses was ¥2,428,630.97, a decline of 96.97% year-on-year[196]. - The net cash flow from operating activities for 2023 was ¥45,940,871.74, a decrease of 74.96% compared to 2022[196]. - The basic earnings per share for 2023 were ¥0.0467, down 73.87% from the previous year[196]. - The weighted average return on net assets was 1.13%, a decrease of 3.77% compared to 2022[196]. - The company reported a negative net profit in the third quarter of ¥46,780,355.23, while the fourth quarter showed a recovery with a net profit of ¥13,602,247.78[176]. Employee and Compensation - The total employee compensation during the reporting period was approximately ¥410.25 million, accounting for 52.05% of the total operating costs of ¥788.19 million[45]. - The number of employees at the end of the reporting period was 1,906, with 1,725 in technical positions[43]. - The company has a total of 5 employees with a doctoral degree and 136 with a master's degree[43]. - The total remuneration for the board of directors and senior management was ¥1,168.23 million[38]. - The company has implemented a comprehensive employee compensation strategy, including basic and performance salaries, to align employee interests with company performance[68]. - The company is actively addressing human resource challenges, including rising costs and talent retention, by offering competitive compensation and fostering a collaborative work environment[88]. Strategic Initiatives and Market Position - The company is expanding its market presence and enhancing strategic collaborations to improve the performance of its subsidiaries[86]. - The company has established extensive strategic partnerships with leading enterprises, including state-owned enterprises and internet platform companies, to expand its SaaS ecosystem[111]. - The company is focusing on overseas market expansion, particularly in BRICS countries and along the Belt and Road Initiative, leveraging its data service advantages[114]. - The company is actively pursuing the application of large models in the publishing and media sectors, addressing challenges and enhancing its data capabilities[106]. - The company has received multiple accolades for its financial technology applications, including recognition at the 2023 Financial Street Forum and the Ministry of Industry and Information Technology[107]. - The company is facing intensified competition in the software market due to the increasing number of new entrants, which may impact its profitability and market share[115]. Technology and Product Development - The company has experienced significant growth in its core technology areas, particularly in data elements and AIGC applications[89]. - The company discussed its core technology coverage and product system, focusing on its layout in the data element field and application cases in the AIGC area[92]. - The company highlighted its development plans in the AIGC field, including the charging model and business expansion methods for its cloud and data services[92]. - The company is focusing on enhancing its product capabilities by integrating cutting-edge technologies and expanding its product line, particularly in the knowledge graph and financial regulatory sectors[126]. - The company has established knowledge graphs in various sectors, including public security and agriculture, and is exploring additional applications in government sectors[127]. - The company is planning to launch a new product, "trsgpt," and discussed shareholder situations and data sale targets[94]. Governance and Compliance - The company’s monitoring committee held 8 meetings during the reporting period, ensuring compliance with legal and regulatory requirements[21]. - The actual governance status of the company does not significantly differ from the regulations set by the China Securities Regulatory Commission[54]. - The company is committed to improving its governance structure and has held 9 board meetings to review significant matters during the reporting period[125]. - The company has not faced any significant competition issues within its industry[55]. - The company has not reported any negative media coverage that could impact its reputation[51]. Financial Reporting and Audit - The company has faced uncertainty regarding its ability to continue as a going concern, as indicated by the audit report for the most recent year[176]. - The company reported no significant discrepancies between net profit and net assets when comparing financial reports prepared under international accounting standards and Chinese accounting standards[200]. - The financial indicators for the quarter have been disclosed, but specific figures are not provided in the available content[199]. - The company has made adjustments to the financial statements for the earliest period, affecting retained earnings and other related financial statement items due to temporary differences in tax liabilities and assets[198].

拓尔思信息技术股份有限公司 关于计提资产减值准备和信用减值准备的公告 本公司及董事会全体成员保证信息披露内容的真实、准确和完整，没有虚假记载、误导 性陈述或重大遗漏。 一、计提信用减值准备和资产减值准备情况概述 （一）本次计提信用减值准备和资产减值准备的原因 为真实、公允、准确地反映公司截至 2023 年 12 月 31 日的资产和财务状况， 拓尔思信息技术股份有限公司（以下简称"公司"）根据《企业会计准则》《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》及公司 会计政策的相关规定，对合并范围内截至 2023 年末的各类资产进行全面清查， 并进行充分的评估和分析。经资产减值测试，公司认为部分资产存在一定的减值 迹象，基于谨慎性原则，公司对存在减值迹象的相关资产计提信用减值准备及资 产减值准备。 证券代码：300229 证券简称：拓尔思 公告编号：2024-021 （二）资产减值准备 1、合同资产减值准备 （二）本次计提减值准备的资产范围和总金额 公司及下属子公司对 2023 年末存在可能发生减值迹象的资产进行全面清查 和减值测试后，2023 年度信用和资产减值损失合计人民币-4,4 ...

中信建投证券股份有限公司 关于拓尔思信息技术股份有限公司 2023 年度内部控制自我评价报告的核查意见 中信建投证券股份有限公司（以下简称"中信建投"或"保荐人"）作为拓尔思 信息技术股份有限公司（以下简称"拓尔思"、"公司"）向不特定对象发行可转换 公司债券并在创业板上市的保荐人，根据《证券发行上市保荐业务管理办法》《深圳 证券交易所上市公司自律监管指引第 13 号——保荐业务》《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》以及《企业内部控制基本规范》等相关法律法规的要求，对拓尔思董事会 出具的《2023 年度内部控制评价报告》进行了认真、审慎的核查，并出具核查意见如 下： 纳入评价范围的单位包括：公司、全资子公司、控股子公司，共计 9 家。包括： 拓尔思信息技术股份有限公司、北京拓尔思信息系统有限公司、成都拓尔思信息技术 有限公司、北京金信网银金融信息服务有限公司、拓尔思天行网安信息技术有限责任 公司、广州拓尔思大数据有限公司、厦门拓尔思信息科技有限公司、拓尔思国际有限 公司、南京拓尔思智能系统有限公司。纳入评价范围单位资产总额占公司合并 ...

非经营性资金占用及其他关联资金往来情况汇总表 | 非经营性资金占用 | 资金占用方名称 | 占用方与上市公司的关联关系 | 上市公司核算的 | 2023 | 年期初占用 | 2023 年度占用累计 发生金额（不含利 | 2023 | 年度占 用资金的利息 | 2023 年度偿 还累计发生金 | 2023 年期末 | 占用形成原 | 占用性质 | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | | | | 会计科目 | | 资金余额 | | | | | 占用资金余额 | 因 | | | | | | | | | 息） | | (如有) | 额 | | | | | 控股股东、实际控 | | | | | | | | | | | | | | 制人及其附属企业 | | | | | | | | | | | | | | 小计 | | | | | | | | | | | | | | 前控股股东、实际 | | | | | | | | | | | | | | 控制人及其附属企 | | | | | | | | | | ...