北京德恒律师事务所 关于西安晨曦航空科技股份有限公司 2023 年年度股东大会的 法律意见 北京市西城区金融街 19 号富凯大厦 B 座 12 层 电话:010-52682888 传真:010-52682999 邮编:100033 北京德恒律师事务所 关于西安晨曦航空科技股份有限公司 2023 年年度股东大会的法律意见 北京德恒律师事务所 关于西安晨曦航空科技股份有限公司 2023 年年度股东大会的 法律意见 德恒 01G20220064-6 号 致：西安晨曦航空科技股份有限公司（以下简称"公司"） 北京德恒律师事务所（以下简称"本所"）接受公司委托，指派本所律师 出席了公司于2024年5月20日在西安市高新区锦业路69号创业园C区11号公司会 议室召开的2023年年度股东大会（以下简称"本次股东大会"）。 本所律师根据《中华人民共和国公司法》（以下简称《公司法》）、《中 华人民共和国证券法》（以下简称《证券法》）、《上市公司股东大会规则》 （以下简称《股东大会规则》）等现行有效的法律、法规和规范性文件以及 《西安晨曦航空科技股份有限公司章程》（以下简称"公司章程"）的有关规 定和本法律意见出具日前已经发生或 ...

证券代码：300581 证券简称：晨曦航空 公告编号：2024-030 西安晨曦航空科技股份有限公司 关于公司高级管理人员辞职的公告 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。 西安晨曦航空科技股份有限公司（以下简称"公司"）董事会于近日收到公 司副总经理刘宜临先生提交的书面辞职报告，刘宜临先生基于个人原因申请辞去 公司副总经理、南京分公司总经理职务，辞职后不再担任公司任何职务，辞职报 告自送达公司董事会之日起生效。刘宜临先生作为高级管理人员原定任期为 2021 年 4 月 5 日至 2024 年 9 月 23 日。 截至本公告披露日，刘宜临先生未直接或间接持有公司股份，其不存在应履 行而未履行的承诺事项。刘宜临先生所负责的工作已平稳交接，其辞去公司副总 经理、南京分公司总经理职务不会影响公司生产经营和管理的正常运行。 董事会 2024 年 5 月 15 日 公司及董事会对刘宜临先生为公司发展所作出的贡献表示衷心感谢！ 特此公告。 西安晨曦航空科技股份有限公司 ...

证券代码：300581 证券简称：晨曦航空 公告编号：2024-028 西安晨曦航空科技股份有限公司 关于参加"2024 年陕西辖区上市公司投资者集体接待日 届时，公司董事长及相关高管人员将通过互动平台与投资者进行网络沟通和 交流，欢迎广大投资者踊跃参加！ 活动时间：2024 年 5 月 22 日 15:00-17:00 活动地址："全景路演" 网址：http://rs.p5w.net 特此公告。 西安晨曦航空科技股份有限公司 董事会 暨 2023 年度业绩说明会"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。 为促进上市公司规范运作、健康发展，增强上市公司信息透明度，加强与广 大投资者的沟通交流，进一步提升投资者关系管理水平，陕西上市公司协会根据 陕西证监局工作部署，联合深圳市全景网络有限公司举办"2024 年陕西辖区上 市公司投资者集体接待日暨 2023 年度业绩说明会活动"。 2024 年 5 月 13 日 ...

证券代码：300581 证券简称：晨曦航空 公告编号：2024-026 西安晨曦航空科技股份有限公司（以下简称"公司"）于 2024 年 4 月 18 日召 开第四届董事会第十八次会议、第四届监事会第十六次会议审议通过了《关于使 用部分闲置募集资金进行现金管理的议案》，为提高资金使用效率，合理利用闲 置募集资金，增加公司收益，同意公司继续使用不超过人民币 7,000 万元的闲置 募集资金进行现金管理，购买安全性高、流动性好、单项产品投资期限不超过 12 个月的理财产品，包括人民币结构性存款、保本保收益型现金管理计划、资 产管理计划、保本浮动型现金管理计划等，同时董事会授权公司财务负责人组织 实施。在上述额度范围内，资金可以滚动使用，使用期限为原到期之日起延长 12 个月。 西安晨曦航空科技股份有限公司 关于使用部分闲置募集资金进行现金管理的进展公告 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。 公司独立董事、保荐人对上述事项均发表了同意的意见。具体内容详见公司 在巨潮资讯网（http://www.cninfo.com.cn）上披露的《西安晨曦航空科技股份有 ...

证券代码：300581 证券简称：晨曦航空 公告编号：2024-023 西安晨曦航空科技股份有限公司 二、监事会会议审议情况 经与会监事认真讨论，审议并通过了如下决议： 1、以 3 票同意、0 票反对、0 票弃权审议通过了《关于公司 2024 年第一季 度报告的议案》。 监事会认为：董事会对《公司 2024 年第一季度报告》的编制和审核程序符 合相关法律、法规及中国证监会的规定，报告内容真实、准确、完整地反映了 公司 2024 年第一季度经营的实际情况，不存在任何虚假记载、误导性陈述或者 重大遗漏。 具体内容详见巨潮资讯网（www.cninfo.com.cn）上的《西安晨曦航空科技 股份有限公司 2024 年第一季度报告》。 2、以 3 票同意、0 票反对、0 票弃权审议通过了《关于 2024 年第一季度计 提信用减值损失的议案》。 第四届监事会第十七次会议决议公告 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、监事会会议召开情况 西安晨曦航空科技股份有限公司（以下简称"公司"）第四届监事会第十七 次会议于 2024 年 4 月 23 日在公司会议室以现 ...

证券代码：300581 证券简称：晨曦航空 公告编号：2024-022 西安晨曦航空科技股份有限公司 第四届董事会第十九次会议决议公告 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。 西安晨曦航空科技股份有限公司（以下简称"公司"）第四届董事会第十九 次会议于 2024 年 4 月 23 日在公司会议室以现场召开。会议通知于 2024 年 4 月 13 日以专人送达、通讯等方式发出。 会议出席应到董事7人，实际出席董事7人。会议由董事长吴星宇先生主持。 本次会议的出席人数、召集、召开程序、议事内容、表决程序均符合有关法律、 法规和《西安晨曦航空科技股份有限公司章程》的规定，会议合法有效。 二、董事会会议审议情况 经全体参会董事认真审议各项议案并经举手表决，逐项通过了以下决议： 1、审议通过了《关于公司 2024 年第一季度报告的议案》。 根据《西安晨曦航空科技股份有限公司章程》的相关规定，公司《2024 年 第一季度报告》的内容符合法律、行政法规、中国证券监督管理委员会和深圳证 券交易所的相关规定，报告内容真实、准确、完整，不存在任何虚假记载、误导 性陈述或者 ...

Financial Performance - The company's operating revenue for Q1 2024 was ¥1,321,990.13, a decrease of 95.62% compared to ¥30,157,271.66 in the same period last year[4] - The net profit attributable to shareholders was -¥15,056,638.68, representing a decline of 79.37% from -¥8,394,277.73 in the previous year[4] - The company reported a significant decrease in investment income, with a drop of 100% to ¥0.00 from ¥273,559.06 in the previous period[9] - The company reported a 96.25% decrease in operating costs, which were ¥686,981.08 compared to ¥18,308,615.92 in the previous year[8] - The net loss for Q1 2024 was CNY 15,056,638.68, compared to a net loss of CNY 8,394,277.73 in Q1 2023, reflecting an increase in losses of approximately 79.5%[22] - The company's basic and diluted earnings per share were both -¥0.0274, a decrease of 5.79% from -¥0.0259 in the same period last year[4] Cash Flow and Liquidity - The net cash flow from operating activities improved by 19.89%, amounting to -¥48,478,150.64 compared to -¥60,511,840.08 in the prior year[4] - The company reported cash and cash equivalents of RMB 183,261,224.30 at the end of the period, down from RMB 232,648,245.87 at the beginning[17] - The cash flow from operating activities showed a significant decline, with the company reporting a net cash outflow compared to the previous year[23] - Cash inflow from operating activities totaled 21,000,810.13, down 30.2% from 30,040,927.01 in the prior period[24] - Cash outflow from operating activities was 69,478,960.77, a decrease of 23.2% compared to 90,552,767.09 in the previous period[24] - The ending cash and cash equivalents balance was 183,261,224.30, an increase from 140,309,563.48 in the previous period[25] Assets and Liabilities - The total assets at the end of the reporting period were ¥1,209,662,501.58, down 4.49% from ¥1,266,477,734.93 at the end of the previous year[4] - The total liabilities decreased to CNY 191,615,223.27 from CNY 233,302,837.68, representing a decline of approximately 17.8%[19] - Accounts receivable decreased to RMB 431,540,799.67 from RMB 456,401,318.52[17] - The inventory increased to CNY 329,272,520.35 from CNY 314,411,696.01, an increase of approximately 4.7%[19] Shareholder Information - The total number of common shareholders at the end of the reporting period is 38,683[11] - The largest shareholder, Xi'an Huiju Technology Co., Ltd., holds 39.72% of the shares, totaling 218,491,715 shares[12] - The second-largest shareholder, Nanjing Huanyu Star Control Technology Co., Ltd., holds 15.29% of the shares, totaling 84,125,225 shares[12] - The company has a strong control structure, with the actual controller holding 71.37% of Huiju Technology and 96.81% of Huanyu Star Control[12] Research and Development - Research and development expenses decreased by 31.02%, totaling ¥4,334,848.43 compared to ¥6,284,451.49 in the same period last year[8] - Research and development expenses for Q1 2024 were CNY 4,334,848.43, down from CNY 6,284,451.49 in the same period last year, indicating a reduction of about 30.9%[21] Compliance and Governance - The company has not reported any preferred shareholders or significant changes in restricted shares[14] - The company is committed to compliance with securities laws and regulations following the short-term trading incident[15] - There was a short-term trading incident involving the spouse of the executive vice president, who bought 1,500 shares during the period[15] Other Notable Points - The company completed a related party transaction involving the sale of a second-hand vehicle for RMB 72,000[14] - The company has not disclosed any new product developments or market expansion strategies in the current report[23]

西安晨曦航空科技股份有限公司独立董事 我们认为：经核查，本次计提信用减值损失符合《企业会计准则》和公司相 关内部控制制度的规定，也履行了相应的批准程序。公司计提信用减值损失后， 财务报表能够更加公允地反映目前的资产状况、财务状况和经营成果，有助于向 投资者提供更加真实、可靠、准确的会计信息，符合公司整体利益，不存在损害 公司及全体股东利益特别是中小股东利益的情形。因此，我们同意公司本次计提 信用减值损失。 （以下无正文） （本页无正文，为签字页） 独立董事签字： 李富有 ____________ 薛小荣 _____________ 杨嵘 _____________ 关于第四届董事会第十九次会议相关事宜的独立意见 根据《中华人民共和国公司法》（以下简称"《公司法》"）、《中华人民共和国 证券法》（以下简称"《证券法》"）、《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、规范性文件及《西安晨曦航空科技股份有限公司章程》（以下简 称"《公司章程》"）的规定，我们作为西安晨曦航空科技股份有限公司（以下简 称"公司"）的独立董事，本着对 ...

证券代码：300581 证券简称：晨曦航空 公告编号：2024-025 西安晨曦航空科技股份有限公司 关于 2024 年第一季度计提信用减值损失的公告 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。 西安晨曦航空科技股份有限公司（以下简称"公司"）于 2024 年 4 月 23 日召开了第四届董事会第十九次会议和第四届监事会第十七次会议，审议通过了 《关于 2024 年第一季度计提信用减值损失的议案》，现将相关事项公告如下： 一、本次计提信用减值损失情况概述 （一）计提信用减值损失的原因 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（2023 年 12 月修订）》等相关法律、法规和规范性文 件的规定和要求，为真实、准确地反映公司财务状况、资产价值及经营情况，基 于谨慎性原则，公司对截至 2024 年 3 月 31 日合并报表范围内的各类资产进行了 全面清查和减值测试，对可能发生的减值损失的相关资产计提了减值损失。 （二）本次计提信用减值损失的资产范围和总额 公司 2024 年第一季度各项资产计提信用减值损失共 ...

Financial Performance - The net profit attributable to shareholders of the listed company for 2023 is 5.7542 million yuan, a decrease of 83.87% compared to 35.679 million yuan in the same period last year[3]. - The increase in credit impairment losses for the reporting period is 195.63% due to a decline in accounts receivable collections compared to the previous year[3]. - Other income decreased by 73.81% year-on-year as the company is processing related tax refund procedures for sales orders eligible for VAT refunds[3]. - Management and R&D expenses of the wholly-owned subsidiary, Nanjing Chenxi Aviation Power Technology Co., Ltd., increased compared to the previous year, contributing to the decline in net profit[3]. - The company's revenue for 2023 was approximately ¥233.35 million, a slight increase of 0.12% compared to ¥233.08 million in 2022[23]. - The net cash flow from operating activities for 2023 was negative at ¥85.42 million, a decline of 470.35% compared to ¥23.06 million in 2022[23]. - The basic earnings per share for 2023 dropped by 83.99% to ¥0.0105 from ¥0.0656 in 2022[23]. - The total assets at the end of 2023 were approximately ¥1.27 billion, a decrease of 0.73% from ¥1.28 billion at the end of 2022[23]. - The net profit attributable to shareholders for 2023 decreased significantly by 83.87% to ¥5.75 million from ¥35.68 million in 2022[23]. - The company reported a net profit excluding non-recurring gains and losses of approximately -¥1.58 million for 2023, a decline of 109.92% compared to ¥15.93 million in 2022[23]. Revenue and Sales - The sales concentration for the top five customers in 2023 was 71.91%, with the first major customer accounting for 36.20% of total sales[8]. - The company's operating revenue for 2023 was ¥233,350,444.70, a slight increase from ¥233,082,333.1 in 2022, indicating stable performance in core business operations[24]. - Revenue from aviation inertial navigation products decreased by 13.20%, with the fiber optic inertial navigation system revenue increasing by 89.07% to CNY 87.24 million[54][60]. - Revenue from aviation engine electronic products fell by 32.71%, with flight control computer revenue declining by 42.59%[55]. - Other business revenue surged by 1,342.70% to CNY 36.02 million, driven by an increase in acceptance and delivery of maintenance products[55][60]. Research and Development - The company is focusing on the development of new technologies and products in the aviation sector to enhance its market position[16]. - The company has developed a range of inertial navigation products, including flexible, fiber optic, laser, and piezoelectric systems, which are essential for modern aviation navigation[39][41]. - The company has successfully developed the first generation of laser inertial navigation systems, which are characterized by high precision, low power consumption, and long service life, positioning the company as a leader in this technology in China[39]. - The company has initiated the development of unmanned aerial vehicles (UAVs), with the first generation already entering the military target market, indicating a significant expansion into this area[43]. - The company plans to continue increasing its R&D investment to keep pace with market trends in aviation electronics, aviation power, and aircraft technology[56]. Corporate Governance - The company is committed to improving corporate governance and internal controls to enhance operational management and compliance with regulations[57]. - The company has established various committees, including an audit committee and a strategic development committee, to ensure compliance and governance[113]. - The company has a clear information disclosure policy, utilizing multiple reputable newspapers and an official website for transparency[114]. - The company has implemented a reasonable profit distribution plan to ensure continuity and stability in profit distribution to shareholders[163]. - The company has established a comprehensive internal control system to mitigate operational risks and enhance management effectiveness[154]. Market Strategy and Expansion - The company aims to enhance its technological capabilities in aviation electronics, power systems, and aircraft, focusing on areas such as inertial navigation and intelligent autonomous navigation systems[98]. - The company plans to expand its market presence by improving product quality and service, targeting both military and civil aviation sectors[100]. - The company is actively investing in research and development to enhance its competitive edge in the market[121]. - Future guidance indicates a commitment to increasing revenue through strategic partnerships and potential acquisitions in the aerospace sector[121]. - The company is focused on developing next-generation products in engine parameter collection and health management technologies[99]. Financial Management - The company plans to distribute a cash dividend of 0.13 yuan per 10 shares (including tax) based on a base of 550,109,546 shares, with no bonus shares issued[8]. - The company raised a total of 249,999,997.83 CNY through a specific stock issuance, with a net amount of 244,386,790.33 CNY after deducting issuance costs[150]. - The company has a flexible talent incentive mechanism to attract and retain skilled personnel, which is crucial for maintaining its competitive edge[51]. - The company has reported a significant increase in tax expenses, which rose by 46.50% to ¥4,031,631.13 due to increased land use and property taxes[67]. - The company has a total of 68 projects under commitment, with a total investment amount of 52.92 million yuan[87]. Legal and Compliance - The company has not faced any penalties from the China Securities Regulatory Commission or the Shenzhen Stock Exchange regarding internal control issues during the reporting period[114]. - The company has not engaged in any related party transactions or provided guarantees for its controlling shareholders[116]. - The company has not experienced any violations of commitments made during the refinancing process as of the end of the reporting period[166]. - The company will publicly disclose reasons for any unfulfilled commitments and apologize to shareholders and the public[167]. - The company has committed to ensuring that its major shareholders will not engage in any business that competes directly or indirectly with the company’s operations[168].