深圳市艾比森光电股份有限公司 2025 年年度报告全文 深圳市艾比森光电股份有限公司 2025 年年度报告 2026 年 3 月 深圳市艾比森光电股份有限公司 2025 年年度报告全文 2025 年年度报告 第一节 重要提示、目录和释义 公司董事会及董事、高级管理人员保证年度报告内容的真实、准确、完 整，不存在虚假记载、误导性陈述或者重大遗漏，并承担个别和连带的法律 责任。 公司负责人丁彦辉、主管会计工作负责人张玲容及会计机构负责人(会计 主管人员)曾燕声明：保证本年度报告中财务报告的真实、准确、完整。 所有董事均已出席了审议本报告的董事会会议。 公司面临的风险与应对措施详见本报告第三节"管理层讨论与分析"之 十一"公司未来发展的展望"（五）公司面临的风险和应对措施。本年度报 告如涉及未来计划等前瞻性陈述，该计划不构成公司对投资者的实质承诺， 投资者及相关人士均应当对此保持足够的风险认识，并且应当理解计划、预 测与承诺之间的差异。敬请广大投资者关注，并注意投资风险。 公司计划不派发现金红利，不送红股，不以公积金转增股本。 1 | 第一节 | 重要提示、目录和释义 | 1 | | --- | --- | --- ...

内部控制审计报告 深圳市艾比森光电股份有限公司 容诚审字[2026]518Z0749 号 容诚会计师事务所(特殊普通合伙) 中国·北京 内部控制审计报告 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/ 容诚审字[2026]518Z0749 号 深圳市艾比森光电股份有限公司全体股东： 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 们审计了深圳市艾比森光电股份有限公司（以下简称"艾比森公司"）2025 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 二、注册会计师的责任 我们的责任是在实施审计工作的基础上，对财务报告内部控制的有效性发表 审计意见，并对注意到的非财务报告内部控制的重大缺陷进行披露。 三、内部控制的固有局限性 内部控制具有固有局限性，存在不能防止和发现错报的可能性。此外， ...

非经营性资金占用及其他关联资金往来情况专项说明 容诚专字[2026]518Z0350 号 深圳市艾比森光电股份有限公司全体股东： 我们接受委托，依据中国注册会计师审计准则审计了深圳市艾比森光电股份 有限公司（以下简称"艾比森公司"）2025 年 12 月 31 日的合并及母公司资产负 债表，2025 年度的合并及母公司利润表、合并及母公司现金流量表和合并及母公 司所有者权益变动表以及财务报表附注，并于 2026 年 3 月 27 日出具了容诚审字 [2026]518Z0750 号的无保留意见审计报告。 非经营性资金占用及其他关联资金 往来情况专项说明 深圳市艾比森光电股份有限公司 容诚专字[2026]518Z0350 号 容诚会计师事务所(特殊普通合伙) 中国·北京 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 关于深圳市艾比森光电股份有限公司 中国注册会计师： 根据中国证券监督管理委员会 ...

审计报告 深圳市艾比森光电股份有限公司 容诚审字[2026] 518Z0750 号 容诚会计师事务所(特殊普通合伙) 中国·北京 目 录 | 序号 | 内 容 | | 页码 | | | --- | --- | --- | --- | --- | | 1 | 审计报告 | 1-7 | | | | 2 | 合并资产负债表 | 1 | | | | 3 | 合并利润表 | 2 | | | | 4 | 合并现金流量表 | 3 | | | | 5 | 合并所有者权益变动表 | 4 | – | 5 | | 6 | 母公司资产负债表 | 6 | | | | 7 | 母公司利润表 | 7 | | | | 8 | 母公司现金流量表 | 8 | | | | 9 | 母公司所有者权益变动表 | 9 | – | 10 | | 10 | 财务报表附注 | 11 | – | 126 | 审 计 报 告 一、审计意见 我们审计了深圳市艾比森光电股份有限公司（以下简称"艾比森公司"）财务 报表，包括 2025 年 12 月 31 日的合并及母公司资产负债表，2025 年度的合并及母 公司利润表、合并及母公司现金流量表、合并及母公司所有者权益变 ...

深圳市艾比森光电股份有限公司 关于控股股东、实际控制人部分股份解除质押及质押延期购回的公告 公司控股股东、实际控制人、董事长丁彦辉先生保证向本公司提供的信息 内容真实、准确、完整，没有虚假记载、误导性陈述或重大遗漏。 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。 深圳市艾比森光电股份有限公司（以下简称"公司"）于近日收到公司控股 股东、实际控制人、董事长丁彦辉先生的通知，获悉丁彦辉先生将其所持有的本 公司部分股份办理了解除质押业务，剩余质押部分办理了延期购回，具体情况如 下： | 股东 | 是否为控股股东 或第一大股东及 | | 本次解除质押的 | 占其所持 | 占公司总 | 是否为限售 | 起始日 | 解除日期 | 质权人 | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | 名称 | | | 股份数量（股） | 股份比例 | 股本比例 | 股 | | | | | | 其一致行动人 | | | | | | | | | | 丁彦辉 | | 是 | 3,290,000 | 2.64% ...

Market Overview - On March 5, A-shares saw all three major indices rise, with the Shanghai Composite Index increasing by 0.64% to 4108.57, the Shenzhen Component Index rising by 1.23% to 14088.84, and the ChiNext Index up by 1.66% to 3216.94 [1][2]. Sector Performance - The optical electronics, power grid equipment, education, and MicroLED sectors led the gains, while the oil, gas, and precious metals sectors experienced declines [2]. - MicroLED concept stocks saw a surge, with several stocks hitting the daily limit, including Jucan Optoelectronics (+20.04%), Huacan Microelectronics (+20.02%), and Aibisen (+20.00%) [3][4]. Stock Movements - The oil sector faced significant losses, with stocks like Beiken Energy (-9.66%), Keli Co. (-9.22%), and Blue Flame Holdings (-9.08%) dropping over 9% [6]. - The total trading volume in the Shanghai and Shenzhen markets reached 2.39 trillion yuan, an increase of 242 billion yuan from the previous trading day, with over 4000 stocks rising [6]. Capital Flow - Major capital inflows were observed in the power equipment, electronics, and machinery sectors, while outflows were noted in non-ferrous metals, oil and petrochemicals, and agriculture [9]. - Specific stocks such as Xinyi Sheng and Shanghai Electric saw net inflows of 4.496 billion yuan and 2.45 billion yuan, respectively [10]. Institutional Insights - CITIC Securities highlighted that the US-Iran situation has become a new source of volatility, suggesting short-term speculation on oil and gold [12]. - Everbright Securities emphasized the importance of resource allocation opportunities in the short term [13]. - Tianfeng Securities noted the ongoing advancement in the AI sector and the potential for valuation recovery in gaming and media leading companies [14].

Group 1 - The LED industry index experienced a significant surge, rising over 10% in early trading, with multiple stocks hitting the 20% limit-up, indicating strong market interest and momentum [2][4][6] - TrendForce's latest survey highlights the increasing demand for high-speed data transmission in data centers due to the rise of generative AI, with Micro LED CPO solutions showing a potential to reduce overall energy consumption to 5% of that of copper cable solutions [2][6] - The shift towards "optical over copper" is accelerating as traditional copper cables are found to have energy consumption exceeding 10 pJ/bit, prompting the industry to adopt more energy-efficient technologies [6] Group 2 - Major companies are actively positioning themselves in the optical communication and interconnect sectors, with Microsoft launching the MOSAIC architecture and Credo acquiring Hyperlume to enhance their optical interconnect capabilities [6] - The market is expected to push data transmission specifications from 400 Gbps to 800 Gbps and 1.6 Tbps by 2025, reflecting a growing trend towards higher transmission rates [6] - The overall market sentiment remains optimistic despite external pressures, with analysts noting that liquidity issues may have eased, but oil prices continue to pose potential risks to specific sectors and consumer confidence [8][9]

Group 1 - The LED industry index experienced a significant surge, rising over 10% in early trading, with multiple stocks hitting the 20% limit-up, including Lehman Optoelectronics and others [1][3] - TrendForce's latest survey indicates that the demand for high-speed data transmission in data centers is increasing due to the rise of generative AI, with Micro LED CPO solutions offering a substantial reduction in energy consumption compared to traditional copper cable solutions [1][3] - The Micro LED CPO solution's unit transmission energy consumption is projected to be only 5% of that of copper cable solutions, positioning it as a potential alternative for optical interconnects [3] Group 2 - Global supply chains are actively positioning themselves in the optical communication and interconnect sectors, with companies like Microsoft and Credo enhancing their capabilities through new technologies [4] - The market is witnessing a shift towards higher data transmission rates, with specifications moving from 400 Gbps to 800 Gbps and 1.6 Tbps, driven by cloud service providers [3]

Group 1 - The company, Aibisen, announced that it achieved a total operating revenue of 4,158.73 million yuan for the fiscal year 2025, representing a year-on-year growth of 13.55% [2] - The net profit attributable to shareholders of the listed company was 253.89 million yuan, showing a significant year-on-year increase of 117.20% [2]

Major Announcements - Cambrian reported a net profit of 2.059 billion yuan for 2025, turning around from a loss of 450 million yuan in the previous year, with total revenue reaching 6.497 billion yuan, a year-on-year increase of 453.21% [12] - Moer Thread achieved total revenue of 1.506 billion yuan in 2025, marking a year-on-year growth of 243.37%, although it still reported a net loss of 1.024 billion yuan [13] - Zhongji Xuchuang's net profit for 2025 grew by 108.81% year-on-year, reaching 10.799 billion yuan, with total revenue of 38.24 billion yuan, up 60.25% [14] Company Performance Reports - Xirong Environment proposed a cash dividend of approximately 2.35 yuan per 10 shares for 2025, based on a payout ratio of 35% of the net profit attributable to shareholders [2] - Jietu's optical connection business is still in its early stages, contributing less than 5% to total revenue, with growth dependent on various market factors [3] - Zhongying Technology plans to acquire at least 51% of Yingzhong Electric, which specializes in insulation fiber materials [4] - Xibu Superconductor's subsidiary, Juneng Magnet, will be listed on the National Equities Exchange and Quotations starting March 2, 2026 [5] - Ingrity Media announced that some of its bank accounts have had their funds unfrozen, allowing normal operations to resume [6][7] - Dayun Technology plans to establish a joint venture to enhance its semiconductor testing capabilities, with a registered capital of 11 million yuan [7] Financial Highlights - Huazhong Technology reported a net profit of 1.36 billion yuan for 2025, a decrease of 31.19%, despite total revenue increasing by 55.85% to 18.616 billion yuan [36] - Jiangfeng Electronics achieved a net profit of 481 million yuan, up 20.15%, with total revenue of 4.605 billion yuan, a 27.75% increase [20] - Ninebot Company reported a net profit of 1.755 billion yuan, a year-on-year increase of 61.84%, with total revenue of 21.325 billion yuan, up 50.22% [24] - Weicai Technology's net profit reached 300 million yuan, a 134% increase, with total revenue of 1.575 billion yuan, up 46.22% [25] - Dalian Heavy Industry reported a net profit of 588 million yuan, an 18.17% increase, with total revenue of 15.501 billion yuan, up 8.54% [26]