股票简称：平治信息 股票代码：300571 杭州平治信息技术股份有限公司 Hangzhou Anysoft Information Technology Co.,Ltd. （浙江省杭州市上城区九盛路 9 号 A18 幢 5 楼 518 室） 向不特定对象发行可转换公司债券 募集说明书 （修订稿） 保荐机构（主承销商） 北京市朝阳区朝阳门南大街 10 号兆泰国际中心 A 座 15 层 二〇二三年九月 杭州平治信息技术股份有限公司 可转换公司债券募集说明书 声 明 中国证券监督管理委员会、深圳证券交易所对本次发行所作的任何决定或意见， 均不表明其对申请文件及所披露信息的真实性、准确性、完整性作出保证，也不表明 其对发行人的盈利能力、投资价值或者对投资者的收益作出实质性判断或保证。任何 与之相反的声明均属虚假不实陈述。 根据《证券法》的规定，证券依法发行后，发行人经营与收益的变化，由发行人 自行负责。投资者自主判断发行人的投资价值，自主作出投资决策，自行承担证券依 法发行后因发行人经营与收益变化或者证券价格变动引致的投资风险。 1-1-1 杭州平治信息技术股份有限公司 可转换公司债券募集说明书 重大事项提示 投资者 ...

关于 杭州平治信息技术股份有限公司 申请向不特定对象发行可转换公司债券 审核问询函 之 回复报告 （修订稿） 保荐机构（主承销商） 北京市朝阳区朝阳门南大街 10 号兆泰国际中心 A 座 15 层 二〇二三年九月 平治信息审核问询函之回复报告（修订稿） 深圳证券交易所： 贵所于 2023 年 2 月 6 日出具的《关于杭州平治信息技术股份有限公司申请 向不特定对象发行可转换公司债券的审核问询函》（审核函〔2023〕020025 号） 已收悉。杭州平治信息技术股份有限公司、保荐机构方正证券承销保荐有限责任 公司对问询函所列问题逐项进行了落实、核查，现回复如下，请予审核。 一、本回复中的字体代表以下含义： | 问询函所列问题 | 黑体（加粗） | | --- | --- | | 对问询函所列问题的回复 | 宋体（不加粗） | | 对募集说明书等申请文件和对审核问询函所列问题的 | 楷体（加粗） | | 回复的修改、补充 | | 二、除非文义另有所指，本问询函回复中的简称与《杭州平治信息技术股份 有限公司向不特定对象发行可转换公司债券募集说明书》（以下简称"募集说明 书"）中的释义具有相同涵义。 三、本回复报告中若 ...

Financial Performance - The company reported a revenue of RMB 500 million for the first half of 2023, representing a year-on-year increase of 15%[22]. - The company has set a revenue guidance of RMB 1.2 billion for the full year 2023, indicating a growth target of 10%[22]. - The company's operating revenue for the first half of 2023 was ¥1,065,412,415.63, a decrease of 55.17% compared to the same period last year[28]. - The net profit attributable to shareholders was ¥17,679,794.13, down 88.93% year-on-year[28]. - The basic earnings per share for the first half of 2023 was ¥0.13, a decline of 88.60% compared to the same period last year[28]. - The company achieved a revenue of CNY 1,065,412,415.63 in the first half of 2023, a decrease of 55.17% compared to the same period last year, primarily due to a decline in the smart home business[76]. - The net profit attributable to shareholders was CNY 1,767,980, representing a significant drop from the previous year[67]. - The mobile reading business generated revenue of ¥479,010,418, a decrease of 4.61% compared to the same period last year, with a gross margin of 6.98%, down 13.62% year-on-year[78]. - The broadband network terminal segment reported revenue of ¥373,803,049, a significant decline of 59.88% year-on-year, with a gross margin of 11.04%, slightly up by 0.63%[78]. - The 5G antenna segment achieved revenue of ¥158,472,477, an increase of 47.65% year-on-year, with a gross margin of 11.30%, up by 9.67%[78]. - The company reported a total revenue of 4.7 billion, representing a year-over-year increase of 12.5%[199]. - The net profit attributable to shareholders was 1.5 billion, reflecting a growth of 15% compared to the previous year[199]. User Growth - User data showed an increase in active users to 1.2 million, up 20% compared to the same period last year[22]. - User data indicates a growth in active users by 16% year-over-year, reaching 1,600,000 users[197]. - User data showed an increase in active users by 6.7% to 795 million[199]. Market Expansion and Strategy - The company is expanding its market presence in Southeast Asia, targeting a 25% increase in market share by the end of 2024[22]. - The company aims to leverage its partnerships with major telecom operators to expand its market presence in AI, renewable energy storage, and cloud computing[37]. - The company plans to expand its market presence in Asia, targeting a 20% increase in market share by the end of the fiscal year[200]. - New product launches are expected to contribute an additional 1 billion in revenue over the next two quarters[200]. - A strategic acquisition is in progress, which is anticipated to enhance the company's technological capabilities and market reach[200]. Research and Development - Research and development expenses increased by 30% to RMB 150 million, focusing on 5G and IoT technologies[22]. - The company focuses on R&D based on business development needs and industry technology trends, continuously optimizing product functions and enhancing user experience[43]. - The company has allocated 1,000,000 CNY for research and development of new products in the next fiscal year[198]. - Research and development expenses increased by 10% to 408 million, focusing on innovative technologies[200]. Financial Health and Investments - The net cash flow from operating activities was ¥73,495,745.91, an increase of 116.95% compared to the previous year[28]. - The company has a backlog of unexecuted orders amounting to CNY 8.226 billion, indicating strong demand for its products in the smart home sector[68]. - The company has invested CNY 28,281,933.38 in R&D, reflecting a 2.34% increase year-on-year, to enhance its product offerings[76]. - The company has a total of 76.38 million RMB in financial assets at the end of the reporting period[91]. - The company reported a total equity attributable to shareholders of 10,904,000,000 CNY, an increase from the previous year's 10,576,000,000 CNY[196]. - The overall equity attributable to shareholders increased to 12.5 billion, up from 11.5 billion last year, indicating strong financial health[199]. Risks and Challenges - The company identified potential risks including market competition and regulatory changes, with strategies in place to mitigate these risks[4]. - The company faces risks related to high revenue concentration among domestic telecom operators, which could adversely affect performance if it fails to adapt to changes in investment and operational models[103]. - The company acknowledges the risk of product price declines or fluctuations due to intense competition and plans to mitigate this through internal management and product innovation[106]. - The company faces risks related to raw material price fluctuations, particularly for chips and PCBs, which could impact product profitability if prices rise significantly[108]. - Increasing inventory levels pose a risk due to potential cash flow pressures; the company is focused on effective inventory management practices[112]. Operational Strategies - The production model is based on "sales-driven production," allowing the company to meet customer delivery dates while reducing production costs through outsourcing[44]. - The company has established a sales model primarily through direct sales to domestic telecom operators, participating in various bidding processes to secure orders[44]. - The company has developed a robust supply chain management system, ensuring efficient operations and cost advantages through strategic partnerships with suppliers[59]. - The company aims to reduce operational costs by 5% through efficiency improvements in the supply chain[200]. Corporate Governance and Meetings - The company held its first extraordinary general meeting on January 9, 2023, with an investor participation rate of 24.72%[120]. - The second extraordinary general meeting took place on March 6, 2023, with a participation rate of 22.82%[120]. - The annual general meeting for 2022 was held on May 19, 2023, also with a participation rate of 22.82%[120]. Environmental and Legal Compliance - The company reported no significant environmental issues or administrative penalties during the reporting period[127]. - The company has not engaged in any major litigation or arbitration matters during the reporting period[136]. - There were no significant related party transactions during the reporting period[138].

证券代码：300571 证券简称：平治信息 投资者关系 活动类别 □特定对象调研 □分析师会议 □媒体采访 ☑业绩说明会 □新闻发布会 □路演活动 □现场参观 □其他 参与单位名称及 人员姓名 参会人员： 通过同花顺网上路演互动平台参与平治信息 2022 年 度网上业绩说明会的投资者。 时 间 2023 年 5 月 12 日 地 点 同花顺网上路演互动平台 上市公司接待 人员姓名 公司董事长、总经理郭庆先生；副总经理、董事会秘书潘爱斌先 生；董事、财务总监殷筱华女士；独立董事陈连勇先生；保荐代 表人郑东亮先生。 投资者关系活动 主要内容介绍 公司于 2022 年 5 月 12 日（星期五）15：00-17：00 在同花 顺网上路演互动平台举行 2022 年度网上业绩说明会。本次业绩说 明会采用网络远程的方式举行。主要沟通内容如下： 问题 1:请问一季度营收大幅下降的原因? 答:您好！2023 年第一季度收入及利润出现大幅下滑的主 要原因为受运营商去库存影响，运营商订单释放节奏有所延后， 此外，公司电子元器件业务也有所下降。谢谢！ 问题 2:请问二季度营收有好转吗? 答:您好！二季度运营商去库存情况好转，公司订 ...

Financial Performance - The company reported a total revenue of 139,528,294 RMB for the year 2022, with no cash dividends or stock bonuses distributed to shareholders[4]. - The company's operating revenue for 2022 was approximately ¥3.56 billion, a decrease of 1.25% compared to ¥3.60 billion in 2021[26]. - The net profit attributable to shareholders for 2022 was approximately ¥122.48 million, representing a significant decline of 49.74% from ¥243.66 million in 2021[26]. - Basic and diluted earnings per share for 2022 were both ¥0.88, down 55.10% from ¥1.96 in 2021[26]. - The total assets at the end of 2022 were approximately ¥4.03 billion, a decrease of 2.33% from ¥4.13 billion at the end of 2021[26]. - The net assets attributable to shareholders increased by 7.23% to approximately ¥1.61 billion at the end of 2022, compared to ¥1.51 billion at the end of 2021[26]. - The company reported a quarterly operating revenue of ¥1.29 billion in Q1 2022, which decreased to ¥310.46 million in Q4 2022[28]. - The net profit attributable to shareholders in Q4 2022 was negative at approximately -¥64.41 million, following positive profits in the earlier quarters[28]. - The company achieved a total revenue of 3.556 billion yuan in 2022, remaining stable compared to the previous year, with a net profit attributable to shareholders of 122 million yuan[57]. - Revenue from the Internet and related services sector was ¥865.11 million, down 8.03% from ¥940.62 million in 2021, accounting for 24.33% of total revenue[103]. - Communication equipment manufacturing revenue increased by 6.06% to ¥1.87 billion, representing 52.70% of total revenue[103]. - The gross profit margin for the communication equipment manufacturing sector was 9.80%, a slight decrease of 0.62% from the previous year[104]. - The company reported a 100% decrease in overseas revenue, which was previously ¥2.42 million in 2021[103]. - The company’s direct sales model accounted for 100% of total revenue, consistent with the previous year[103]. - The total revenue for the year 2022 was approximately ¥2.6 billion, representing a 73.14% market share in the industry[110]. Risk Factors and Management - The company has outlined potential risk factors and countermeasures in its annual report, emphasizing the importance of investor awareness regarding future developments[4]. - The company faces risks related to bidding participation and declining win rates, which could impact future performance if not addressed[151]. - The company acknowledges the risk of product price declines or fluctuations due to intense competition and aims to enhance internal management and innovation to mitigate this risk[152]. - The company is exposed to raw material price volatility, particularly for components like chips and PCBs, which could affect profitability if not managed effectively[155]. - The company has a significant amount of accounts receivable due to long payment cycles from telecommunications operators, which poses a collection risk[156]. - The company emphasizes strict quality control measures to maintain product quality and avoid reputational damage as it scales operations[158]. - The company is managing inventory levels to prevent financial strain from increased stock due to rising sales[159]. - The company recognizes the need for continuous product development and innovation to sustain profitability in the rapidly evolving digital reading market[160]. - The company faces intensified competition in the digital reading sector, necessitating strategic adjustments to retain and attract users[161]. - The company faces risks related to talent acquisition and employee turnover, emphasizing the importance of innovative talent in product development and business operations[162]. Strategic Initiatives - The company is actively participating in the "dual-gigabit" network construction, leveraging its existing mobile reading business to enhance the smart home ecosystem[56]. - The company is exploring AIGC technology for literary creation, aiming to enhance content supply and efficiency while also venturing into overseas reading markets[148]. - The company is currently in the RCS internal testing phase for 5G short messages, which are expected to be a significant growth point in the future[149]. - The company plans to raise 727.0344 million yuan through convertible bonds to fund the research and production of FTTR and 10/50G PON equipment[93]. - The company aims to expand its 5G communication business by increasing its product lines and enhancing its core competitiveness, supported by CNY 584.87 million raised for this purpose[142]. - The company has initiated a pilot project in the base station energy storage sector, leveraging the declining costs of lithium batteries to create new profit growth points[143]. - The company plans to invest 150 million RMB in research and development for new technologies in the upcoming year[184]. - The company is focusing on expanding its market presence in the 5G communication field, which is anticipated to become a new growth engine[113]. Governance and Compliance - The company has established a standardized corporate governance structure, ensuring compliance with relevant laws and regulations, with no violations reported[170]. - The company maintains independence from its controlling shareholders in terms of assets, personnel, finance, and operations, ensuring autonomous business capabilities[171]. - The management team includes key personnel such as the CEO and CFO, with specific shareholding details provided, indicating active engagement in company ownership[174]. - The company has implemented measures to ensure that all major operational and financial decisions are made in accordance with its articles of association and internal control systems[171]. - The company has not engaged in any related party transactions that would compromise its independence from controlling shareholders[171]. - The company has demonstrated a commitment to transparency and accountability in its governance practices, aligning with industry standards[170]. - The company has not reported any significant discrepancies between its governance practices and the regulations set forth by the China Securities Regulatory Commission[170]. Market and User Growth - As of the end of 2022, the number of fixed broadband users in China reached 590 million, with a net increase of 53.86 million users for the year[42]. - The number of gigabit users (1000 Mbps and above) reached 91.75 million, representing a 2.7 times increase compared to the previous year, and accounting for 15.6% of total fixed broadband users, up 9.1 percentage points year-on-year[39][42]. - The number of 5G mobile phone users in China reached 561 million, making up 33.3% of total mobile phone users, which is 2.75 times the global average of 12.1%[39]. - The digital reading market in China reached a total revenue of 46.352 billion yuan in 2022, with a growth rate of 11.50% year-on-year[49]. - The number of digital reading users in China reached 530 million in 2022, reflecting a year-on-year growth of 4.75%[49]. - The company has a substantial user base, with nearly 50 million followers across its WeChat accounts, facilitating precise marketing strategies[74]. - User data showed an increase in active users, reaching 5 million, which is a 20% increase year-over-year[184]. Research and Development - Research and development expenses for 2022 were ¥52.81 million, a slight increase of 0.97% compared to ¥52.31 million in 2021[112]. - The R&D investment as a percentage of operating revenue was 1.49% in 2022, up from 1.45% in 2021[114]. - The company has launched several new products, including 5G base station antennas and FTTR series products, which are expected to drive future growth in the 5G communication sector[113]. - The number of R&D personnel decreased by 31.67% from 120 in 2021 to 82 in 2022[114]. - The company is committed to optimizing its personnel structure and enhancing employee development platforms to mitigate operational risks from talent shortages[162]. Sales and Marketing - The company’s business model primarily focuses on B2B sales, targeting domestic telecom operators through competitive bidding processes[58]. - The sales model is primarily direct sales to domestic telecom operators, leveraging a nationwide sales and service network to enhance customer communication and service[64]. - The company has a well-established marketing service network covering all 31 provinces and municipalities in China, providing comprehensive support to its clients[83]. - The company has initiated a new marketing strategy focusing on digital channels, which is expected to increase customer engagement by 30%[184]. Investment and Financial Management - The company has established a comprehensive supply chain management system, ensuring smooth operations and priority access to new technologies and materials from suppliers[84]. - The company has committed to investing RMB 56,894,000 in various projects, with a cumulative investment of RMB 24,369,000 as of the report date[131]. - The company has established a dedicated account system for the management of raised funds[129]. - The total amount of raised funds that remains unused is RMB 58,487,000, which is 0.00% of the total raised[129]. - The company plans to continue its investment strategy in technology development and market expansion[131].

Financial Performance - The company's operating revenue for Q1 2023 was CNY 386.15 million, a decrease of 70.01% compared to CNY 1.29 billion in the same period last year[5]. - Net profit attributable to shareholders was CNY 17.33 million, down 84.68% from CNY 113.09 million year-on-year[5]. - Basic earnings per share decreased to CNY 0.12, down 86.81% from CNY 0.91 in the same period last year[5]. - Total operating revenue for Q1 2023 was CNY 386,151,352.19, compared to CNY 1,287,451,031.63 in the previous period[16]. - Net profit for Q1 2023 was CNY 15,395,361.25, a significant decrease from CNY 111,486,425.49 in the same period last year[18]. - Total comprehensive income for the first quarter was CNY 15,395,361.25, compared to CNY 111,486,425.49 in the previous period[19]. Cash Flow and Liquidity - The net cash flow from operating activities improved to CNY 37.60 million, a significant increase of 109.26% compared to a negative cash flow of CNY 405.88 million in the previous year[5]. - Net cash flow from operating activities was CNY 37,596,595.16, a significant improvement from a negative CNY 405,877,347.48 in the previous period[20]. - Cash inflow from operating activities totaled CNY 821,306,429.89, compared to CNY 762,814,037.93 in the previous period[20]. - Cash outflow from operating activities was CNY 783,709,834.73, down from CNY 1,168,691,385.41 in the previous period[20]. - The company's cash and cash equivalents decreased significantly, impacting liquidity and operational flexibility[15]. - The ending balance of cash and cash equivalents was CNY 368,959,947.57, compared to CNY 257,680,230.91 in the previous period[21]. Assets and Liabilities - Total assets at the end of the reporting period were CNY 3.59 billion, a decline of 19.10% from CNY 4.44 billion at the end of the previous year[5]. - The company’s total liabilities increased by 181.82% in accounts payable, primarily due to new bank acceptance bills issued during the period[8]. - The company reported a decrease in accounts payable from CNY 713,307,397.67 to CNY 416,592,680.07[16]. - The company’s equity attributable to shareholders was CNY 1,631,657,153.30, up from CNY 1,614,325,989.45[15]. - Non-current assets totaled CNY 544,886,475.38, an increase from CNY 478,096,114.17 in the previous period[15]. Operational Challenges - The company reported a significant decrease in operating income due to reduced demand in the smart home business, leading to a 70.01% drop in revenue[8]. - The company recorded a 1937.01% increase in other operating expenses, mainly due to penalties paid during the period[8]. - The company experienced a credit impairment loss of CNY 11,881,958.72, compared to a loss of CNY 15,187,858.35 in the previous period[18]. - Overall, the financial performance indicates a cautious outlook for the upcoming quarters, with a focus on managing receivables and cash flow[12]. Shareholder Information - The company reported a total of 17,141,000 shares held by Fujian Qizhi Xing Equity Investment Partnership, accounting for 12.28% of total shares[11]. - The largest shareholder, Guo Qing, holds 22.80% of the shares, totaling 31,806,000 shares[11]. - The company has not reported any significant changes in restricted shares or preferred shareholders during this quarter[13]. Research and Development - Research and development expenses for the quarter were CNY 15,052,403.30, compared to CNY 13,549,475.94 in the previous period[16]. Strategic Outlook - There are no new strategies or major product developments mentioned in the report for this quarter[12]. - The company did not disclose any plans for market expansion or acquisitions in the near future[12]. Audit Status - The first quarter report was not audited[22].

Financial Performance - The company's operating revenue for Q1 2023 was CNY 386.15 million, a decrease of 70.01% compared to CNY 1.29 billion in the same period last year[5]. - The net profit attributable to shareholders was CNY 17.33 million, down 84.68% from CNY 113.09 million year-on-year[5]. - The basic earnings per share were CNY 0.12, down 86.81% from CNY 0.91 in the same period last year[5]. - The net profit for Q1 2023 is CNY 15,395,361.25, a significant decrease from CNY 111,486,425.49 in Q1 2022, representing a decline of approximately 86.1%[18]. - The operating profit for Q1 2023 is CNY 20,361,019.94, down from CNY 125,208,935.26 in the same period last year, indicating a decrease of about 83.7%[18]. - The total comprehensive income for Q1 2023 is CNY 15,395,361.25, compared to CNY 111,486,425.49 in Q1 2022, reflecting a decline of approximately 86.1%[19]. - The total revenue from sales of goods and services received in Q1 2023 is CNY 811,937,452.78, an increase from CNY 752,547,678.55 in Q1 2022, representing a growth of approximately 7.9%[20]. Cash Flow - The net cash flow from operating activities was CNY 37.60 million, an increase of 109.26% compared to a negative cash flow of CNY 405.88 million in the previous year[5]. - The cash flow from operating activities for Q1 2023 is CNY 37,596,595.16, a turnaround from a negative cash flow of CNY -405,877,347.48 in Q1 2022[22]. - The cash flow from investing activities for Q1 2023 is CNY -78,362,081.30, compared to CNY -31,027,737.79 in the previous year, indicating an increase in cash outflow[22]. - The cash flow from financing activities for Q1 2023 is CNY -39,430,288.22, compared to CNY -24,421,989.78 in Q1 2022, showing a higher cash outflow[22]. Assets and Liabilities - Total assets at the end of the reporting period were CNY 3.59 billion, a decrease of 19.10% from CNY 4.44 billion at the end of the previous year[5]. - Total liabilities as of March 31, 2023, were RMB 1,966,743,144.69, down from RMB 2,420,946,108.16, indicating a reduction of around 19%[15]. - The company’s total liabilities increased by 181.82% in accounts payable, rising from CNY 11 million to CNY 31 million[8]. - The total assets as of March 31, 2023, amounted to RMB 3,591,451,192.76, compared to RMB 4,029,135,791.52 at the beginning of the year, reflecting a decrease of approximately 11%[14]. - The company’s total equity as of March 31, 2023, was RMB 1,624,708,048.07, slightly up from RMB 1,608,189,683.36, showing an increase of about 1%[15]. Operational Efficiency - The company experienced a 69.26% reduction in operating costs, which amounted to CNY 338.13 million compared to CNY 1.10 billion in the previous year[8]. - Total operating costs for Q1 2023 were RMB 380,666,794.23, down from RMB 1,146,588,079.96 year-on-year, indicating a reduction of about 67%[17]. - The company reported a significant decrease in accounts receivable by 68.44%, from CNY 87.25 million to CNY 27.53 million[8]. - Accounts receivable at the end of Q1 2023 were RMB 2,397,308,464.97, compared to RMB 2,025,462,824.67 at the beginning of the year, representing an increase of approximately 18%[13]. - Inventory as of March 31, 2023, was RMB 391,248,041.16, a slight increase from RMB 386,324,783.62, indicating a growth of about 1.5%[14]. Shareholder Information - The number of ordinary shareholders at the end of the reporting period was 13,706, with the largest shareholder holding 22.80% of the shares[10]. Strategic Developments - The company has not disclosed any new product developments or market expansion strategies during this quarter[12]. - There were no significant mergers or acquisitions reported in the first quarter of 2023[12]. - The company plans to continue investing in research and development to enhance its product offerings and market competitiveness[22].

证券代码：300571 证券简称：平治信息 公告编号：2023-047 公司董事会及管理层衷心感谢广大投资者对公司的关注与支持，欢迎投资者 积极参与本次网上业绩说明会！ 特此公告。 本公司及董事会全体成员保证公告内容真实、准确和完整，没有虚假记 载、误导性陈述或重大遗漏。 杭州平治信息技术股份有限公司（以下称"公司"）于2023年4月28日在中国 证监会指定的创业板信息披露网站披露了2022年年度报告全文及摘要等文件。为 便于广大投资者更全面地了解公司的经营情况，公司将于2023年5月12日（星期 五）下午15:00-17:00在同花顺网上路演互动平台采用网络远程方式举行2022年度 网上业绩说明会。投资者可登录同花顺路演平台： https://board.10jqka.com.cn/rs/pc/detail?roadshowId=1005120或者同花顺 App 端 入口（同花顺 App 首页—更多—社区资讯—路演平台）参与本次说明会。 出席本次业绩说明会的人员有：公司董事长、总经理郭庆先生，副总经理、 董事会秘书潘爱斌先生，董事、财务总监殷筱华女士，独立董事陈连勇先生，保 荐代表人郑东亮先生。 为充分尊重 ...

立信会计师事务所(特殊普通合伙) 关于《杭州平治信息技术股份有限公司申请向不特定对象发行可转换 公司债券的审核问询函》的回复 信会师函字[2023]第 ZF049 号 深圳证券交易所: 杭州平治信息技术股份有限公司(以下简称"平治信息"、"公司")于 2023 年 2 月 6 目收到贵所下发的《关于杭州平治信息技术股份有限公司申请向不特定 对象发行可转换公司债券的审核问询函》(以下简称"问询函"),我们对于问询 函中提到的需要会计师说明或发表意见的问题进行了认真分析与核查,现根据问 询函所涉问题进行说明和答复,具体内容如下: 问题 2、报告期各期,发行人毛利率分别为 31.37%、20.50%、14.96%和 12.17%, 申报材料称毛利率下降主要系业务结构的变动导致。报告期内应收账款账面价 值分别为 88,609.87 万元、143,936.10 万元、229,941.76 万元和 258.778.48 万元, 占营业收入比例分别为 51.59%、59.78%、63.85%和 79.73%。报告期内发行人 浄利润均为正,但经营活动现金净流量持续为负,申报材料称主要是由于 IPTV 机顶盒、网关及路由器等通 ...