6-1-1 致同审字(2025)第 440A015926号 江苏广信感光新材料股份有限公司全体股东: 一、审计意见 我们审计了江苏广信感光新材料股份有限公司(以下简称"广信材料") 财务报表,包括 2024年 12月 31日的合并及公司资产负债表,2024年度的合并 及公司利润表、合并及公司现金流量表、合并及公司股东权益变动表以及相 关财务报表附注。 江苏广信感光新材料股份有限公司二〇二四年度审计报告 | 1 | 2 | 1 | œ | 1 | | --- | --- | --- | --- | --- | | 4 | | | | | | 审计报告 | 1-5 | | --- | --- | | 合并及公司资产负债表 | 1-2 | | 合并及公司利润表 | 3 | | 合并及公司现金流量表 | 4 | | 合并及公司股东权益变动表 | 5-8 | | 财务报表附注 | 9-98 | 6-1-2 rnton 审计报告 我们认为,后附的财务报表在所有重大方面按照企业会计准则的规定编 制,公允反映了广信材料 2024年 12月 31日的合并及公司财务状况以及 2024 年度的合并及公司经营成果和现金流量。 二、形 ...

Product Overview - The company focuses on electronic materials, including PCB photoresist and 3C coatings, with a revenue of approximately $400 million from these core products [2][4]. - In the photovoltaic sector, the company has recorded around $5 million in annual revenue from PV materials, positioning itself as a leading supplier as the market for BC battery technology expands [2][4]. - The metal packaging coatings segment has shown rapid growth, with revenues increasing from $1 million in 2022 to an estimated $9 million in 2024 [2][7]. Strategic Focus - The company aims to expand its product applications into various sectors, including automotive coatings and industrial protective coatings, to leverage domestic market advantages [4][5]. - The strategy includes adapting to market trends in solar energy and electric vehicles, focusing on developing new materials that enhance efficiency and reduce costs for clients [5][6]. - The company is transitioning from being a material supplier to a solution provider, emphasizing sustainable technology and materials [5][6]. Market Potential - The global metal packaging coatings market is projected to grow from approximately $3.558 billion in 2024 to $4.452 billion by 2031, with a CAGR of 3.3% [7]. - China's metal packaging coatings market accounts for about 25% of the global market, driven by rapid economic growth and increasing consumer demand [7]. Certification and Quality Assurance - The company is pursuing NORSOK M-501 certification for its high-performance anti-corrosion coatings, which is essential for participating in marine engineering projects [9][10]. - The NORSOK M-501 standard is recognized as a rigorous benchmark for corrosion protection in marine environments, enhancing the company's competitive edge [10]. Risk Considerations - The report includes a risk warning, indicating that insights regarding industry trends and company strategies should not be interpreted as guarantees of performance or commitments [11].

Market Overview - As of 13:59 today, the Shanghai Composite Index is at 3372.33 points, with a slight decline of -0.23% [1] - The total trading volume of A-shares today is 838.849 billion yuan [1] Stocks Breaking Annual Line - A total of 68 A-shares have surpassed their annual line today, with notable stocks including: - Puris (乖离率 6.48%) - Aisen Co., Ltd. (乖离率 5.81%) - Fosa Technology (乖离率 4.02%) [1] Stocks with Significant Deviation - The stocks with the largest deviation from the annual line include: - Puris: Today's price increased by 7.19% to 30.70 yuan - Aisen Co., Ltd.: Today's price increased by 7.47% to 42.00 yuan - Fosa Technology: Today's price increased by 4.30% to 32.71 yuan [1] Additional Stocks with Positive Performance - Other stocks showing positive performance and their respective deviations include: - Yao Stone Technology: 3.77% increase, 3.51% deviation - Fuling Power: 6.24% increase, 3.42% deviation - Yingjie Electric: 5.37% increase, 3.38% deviation [1] Summary of Stocks with Minor Deviations - Stocks with minor deviations from the annual line include: - Huayang Intelligent: 4.58% increase, 2.48% deviation - Boying Special Welding: 2.32% increase, 2.06% deviation - Stone Technology: 2.02% increase, 1.96% deviation [1]

Core Viewpoint - Jiangsu Guangxin Photoelectric Materials Co., Ltd. plans to issue shares through a simplified procedure to specific targets, which may dilute immediate returns for shareholders, but the company has committed to measures to mitigate this impact [2][26][30] Financial Impact Analysis - The company estimates that the total amount raised from the share issuance will be 143.5 million yuan, with 7,915,057 shares to be issued [3][4] - The projected net profit for 2024 is estimated at -32.07 million yuan, with a net profit of 23.53 million yuan after adjustments for goodwill impairment and deferred tax assets [4][5] - Various scenarios for 2025 net profit have been analyzed, including maintaining, increasing, or decreasing profits by 15%, affecting earnings per share accordingly [5][6] Issuance Necessity and Reasonableness - The funds raised will be used for a project to produce 50,000 tons of electronic photosensitive materials and related materials, enhancing production capacity and optimizing existing operations [8][11] - The project aims to establish a major production base in South China, improving market supply stability and increasing market share [11][25] Business Growth and Product Development - The company is expanding into new product areas such as photovoltaic materials and advanced coatings, which are expected to drive future growth [9][12] - The project will enhance the company's ability to produce core raw materials in-house, improving profit margins [8][11] Financial Structure Optimization - The share issuance is expected to alleviate external financing pressures and improve the company's capital structure, enhancing financial stability and risk resistance [10][26] Commitment to Shareholder Returns - The company has outlined measures to protect shareholder interests, including accelerating project implementation and ensuring efficient use of raised funds [27][28] - A commitment to adhere to dividend policies and enhance investor return mechanisms has been made to safeguard shareholder interests [28][29]

Fundraising Plan - The company plans to raise a total of 143.5 million yuan through stock issuance, with the net proceeds allocated to projects including the annual production of 50,000 tons of electronic photosensitive materials and supporting materials [1][8][31] - The total investment for the aforementioned project is 525.38 million yuan, with previous fundraising efforts covering 95.985 million yuan, indicating a significant funding gap that necessitates this new issuance [1][8] Background and Purpose of the Issuance - The issuance is driven by the rapid development of the domestic PCB manufacturing industry, with the company emerging as a leading supplier of PCB photoresists in China, reducing reliance on imported materials [1][4][20] - The project aims to establish a production base in Jiangxi Province to optimize capacity and meet the growing demand in the South China market, enhancing the company's competitive position [1][9][15] Market Trends and Opportunities - The UV curing coating market is expanding due to its excellent performance and low environmental impact, positioning it as a key alternative to traditional solvent-based coatings [2][3][22] - The PCB industry is projected to grow significantly, with the global market expected to reach $73.565 billion in 2024, driven by advancements in technology and increasing demand for electronic products [19][20] Technological Advancements - The company has developed new materials for photovoltaic applications, including photovoltaic insulating glue and encapsulation glue, leveraging its expertise in photosensitive materials [10][17][30] - The company is focusing on R&D to enhance its product offerings in the semiconductor and photovoltaic sectors, aligning with national strategies for technological advancement [28][29] Economic Viability - The project is expected to generate an average annual revenue of 1.44676 billion yuan and a profit margin that supports a favorable internal rate of return (IRR) of 18.20% over a 10-year operational period [31] - The construction of the new production facility is anticipated to significantly improve the company's asset structure and financial stability, reducing reliance on external financing [10][31] Regulatory and Environmental Considerations - The project aligns with national environmental policies promoting the use of low-VOC and eco-friendly materials, positioning the company favorably in a market increasingly focused on sustainability [16][22][25] - The establishment of the new facility in a designated chemical industry park will help mitigate potential regulatory risks associated with environmental compliance [17][32]

证券代码：300537 证券简称：广信材料 公告编号：2025-039 江苏广信感光新材料股份有限公司 本公司及监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。 一、会议召开和出席情况 江苏广信感光新材料股份有限公司（以下简称 "公司"）第五届监事会第十二 次会议于2025年5月16日在公司二楼会议室以现场方式召开，会议由公司监事会主席 谭彩云女士召集和主持。经沟通确认，全体监事一致同意豁免本次监事会会议提前 通知时限的要求，会议通知于2025年5月15日以邮件方式向全体监事送达，会议应出 席监事3名，实际出席监事3名，公司持续督导保荐代表人列席了本次会议。 《证 券法》和《上市公司证券发行注册管理办法》等法律、法规和规范性文件的有关规 定，结合公司具体情况，公司拟订了《江苏广信感光新材料股份有限公司 2024 年度 以简易程序向特定对象发行股票预案（四次修订稿）》。 公司监事会认为《江苏广信感光新材料股份有限公司 2024 年度以简易程序向特 定对象发行股票预案（四次修订稿）》符合本次发行实际情况，不存在损害公司及全 体股东特别是中小股东利益的情形。 表决结果：同意 ...

证券代码：300537 证券简称：广信材料 公告编号：2025-039 1．审议通过《关于公司 2024 年度以简易程序向特定对象发行股票预案（四次 修订稿）的议案》 因公司调整 2024 年度以简易程序向特定对象发行股票方案，根据《公司法》《证 券法》和《上市公司证券发行注册管理办法》等法律、法规和规范性文件的有关规 定，结合公司具体情况，公司拟订了《江苏广信感光新材料股份有限公司 2024 年度 以简易程序向特定对象发行股票预案（四次修订稿）》。 公司监事会认为《江苏广信感光新材料股份有限公司 2024 年度以简易程序向特 定对象发行股票预案（四次修订稿）》符合本次发行实际情况，不存在损害公司及全 体股东特别是中小股东利益的情形。 表决结果：同意 3 票，反对 0 票，弃权 0 票。 2．审议通过《关于公司 2024 年度以简易程序向特定对象发行股票方案论证分 析报告（四次修订稿）的议案》 江苏广信感光新材料股份有限公司 第五届监事会第十二次会议决议公告 本公司及监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。 一、会议召开和出席情况 江苏广信感光新材料股份有限公司 ...

042 证券代码：300537 证券简称：广信材料 公告编号：2025- 江苏广信感光新材料股份有限公司 关于以简易程序向特定对象发行股票摊薄即期回报及采取填补 措施和相关主体承诺（四次修订稿）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、完整，没有虚假记载、 误导性陈述或重大遗漏。 重要提示： 1、以下关于江苏广信感光新材料股份有限公司 2024 年度以简易程序向特定对象 发行股票中关于主要财务指标的分析、描述均不构成公司的盈利预测，投资者不应仅 依据该等分析、描述进行投资决策，如投资者据此进行投资决策而造成任何损失的， 公司不承担任何责任。 2、公司本次制定的填补回报措施及相关承诺主体的承诺不等于对公司未来利润 做出保证，敬请投资者关注，并注意投资风险。 江苏广信感光新材料股份有限公司（以下简称"公司"）第五届董事会第二次会 议审议通过了《关于公司符合以简易程序向特定对象发行股票条件的议案》等相关议 案，第五届董事会第三次会议、第五届董事会第八次会议、第五届董事会第九次会议、 第五届董事会第十二次会议审议修订了前述相关议案。根据《国务院办公厅关于进一 步加强资本市场中小投资者合法权益保护工作 ...

根据公司 2023 年年度股东大会的授权，本次修订预案无需另行提交公司股 东大会审议。本次预案（四次修订稿）的主要调整内容如下： 证券代码：300537 证券简称：广信材料 公告编号：2025-041 江苏广信感光新材料股份有限公司 关于 2024 年度以简易程序向特定对象发行股票预案 及相关文件修订情况说明的公告 本公司及董事会全体成员保证信息披露的内容真实、准确、完整，没有虚假 记载、误导性陈述或重大遗漏。 江苏广信感光新材料股份有限公司（以下简称"公司"）于 2024 年 1 月 23 日召开第五届董事会第二次会议，审议通过了公司 2024 年度以简易程序向特定 对象发行股票方案及相关议案。公司于 2024 年 4 月 26 日召开第五届董事会第三 次会议，对公司 2024 年度以简易程序向特定对象发行股票方案进行了修订，并 审议通过了相关议案。公司于 2024 年 5 月 24 日召开 2023 年年度股东大会审议 同意授权董事会办理以简易程序向特定对象发行股票的事宜。 2025 年 1 月 17 日，公司召开第五届董事会第八次会议，审议通过《江苏广 信感光新材料股份有限公司 2024 年度以简易程序 ...

证券代码：300537 证券简称：广信材料 公告编号：2025-038 江苏广信感光新材料股份有限公司 第五届董事会第十二次会议决议公告 本公司及董事会全体成员保证信息披露的内容真实、准确、完整，没有虚假记 载、误导性陈述或重大遗漏。 一、会议召开和出席情况 江苏广信感光新材料股份有限公司（以下简称 "公司"）第五届董事会第十二 次会议于2025年5月16日在公司二楼会议室以现场结合通讯方式召开，会议由公司董 事长李有明先生召集和主持。经沟通确认，全体董事一致同意豁免本次董事会会议 提前通知时限的要求，会议通知于2025年5月15日以邮件方式向全体董事送达，会议 应出席董事9名，实际出席董事9名，独立董事吴颖昊先生、王健先生、刘晓亚女士 以通讯方式参会。公司监事、高级管理人员及持续督导保荐代表人列席了本次会议。 本次会议的出席人数、召开程序、议事内容均符合《公司法》和《公司章程》 的规定，会议合法有效。 二、会议审议议案情况 1．审议通过《关于公司 2024 年度以简易程序向特定对象发行股票预案（四次 修订稿）的议案》 公司根据《公司法》《证券法》和《上市公司证券发行注册管理办法》等法律、 法规和规范性文件的 ...