关于深圳市超频三科技股份有限公司 2024年度营业收入扣除情况表的 专项核查报告 众环专字(2025)1100179号 关于深圳市超频三科技股份有限公司 2024 年度营业收入扣除情况表 的专项核查报告 众环专字（2025）1100179 号 深圳市超频三科技股份有限公司全体股东： 我们接受委托，在审计了深圳市超频三科技股份有限公司（以下简称"超频三公司"） 2024 年 12 月 31 日的合并及公司的资产负债表，2024 年度合并及公司的利润表、合并及公 司的现金流量表和合并及公司的股东权益变动表以及财务报表附注（以下简称"2024 年度 财务报表"）的基础上，对后附的《深圳市超频三科技股份有限公司 2024 年度营业收入扣 除情况表》（以下简称"营业收入扣除表"）进行了专项核查。 中审众环会计师事务所（特殊普通合伙） 中国注册会计师： 肖明明 中国注册会计师： 按照《深圳证券交易所创业板股票上市规则》及《深圳证券交易所创业板上市公司自律 监管指南第 1 号——业务办理》（适用深交所创业板上市公司）的规定，编制和披露营业收 入扣除表，提供真实、合法、完整的核查证据，是超频三公司管理层的责任。我们的责任是 ...

关于深圳市超频三科技股份有限公司 非经营性资金占用及其他关联资金往来情况汇总表的 专项审核报告 众环专字(2025)1100180号 我们接受委托，在审计了深圳市超频三科技股份有限公司（以下简称"深圳超频三公司"） 2024 年 12 月 31 日合并及公司的资产负债表，2024 年度合并及公司的利润表、合并及公司 的现金流量表和合并及公司的股东权益变动表以及财务报表附注的基础上，对后附的《上市 公司 2024 年度非经营性资金占用及其他关联资金往来的情况汇总表》（以下简称"汇总表"） 进行了专项审核。按照中国证券监督管理委员会印发的《上市公司监管指引第 8 号——上市 公司资金往来、对外担保的监管要求》的规定，编制和披露汇总表、提供真实、合法、完整 的审核证据是深圳超频三公司管理层的责任，我们的责任是在执行审核工作的基础上对汇总 表发表专项审核意见。 我们按照中国注册会计师审计准则的相关规定执行了审核工作。中国注册会计师审计准 则要求我们遵守中国注册会计师职业道德守则，计划和执行审核工作以对汇总表是否不存在 重大错报获取合理保证。在审核过程中，我们实施了包括检查会计记录、重新计算相关项目 金额等我们认为必要 ...

深圳市超频三科技股份有限公司 2024 年度证券与衍生品投资情况的专项报告 根据《深圳证券交易所创业板上市公司自律监管指南第 1 号——业务办理》 《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》 等有关规定的要求，深圳市超频三科技股份有限公司（以下简称"公司"）董事 会对 2024 年度证券与衍生品投资情况进行了核查，现将相关情况说明如下： 一、证券与衍生品投资审议批准情况 2024 年 1 月 30 日、2024 年 6 月 7 日，公司分别召开第四届董事会第二次会 议、第四届董事会第四次会议，分别审议通过了《关于开展商品期货套期保值业 务的议案》《关于增加商品期货套期保值业务额度的议案》，同意公司（含合并 范围内子公司）利用期货工具的避险保值功能，根据生产经营计划择机开展商品 期货套期保值业务，商品期货套期保值业务的保证金及权利金上限不超过人民币 3,000 万元，且任一交易日持有的最高合约价值不超过人民币 30,000 万元。上述 额度在审批期限内可循环滚动使用，授权期限自董事会审议通过之日起 12 个月 内有效。具体内容详见公司于 2024 年 1 月 30 日、2024 ...

深圳市超频三科技股份有限公司 期货及衍生品套期保值业务管理制度 第四条 公司从事期货及衍生品套期保值业务（以下简称"套期保值业务"）， 应当遵守以下原则： 深圳市超频三科技股份有限公司 （一）公司套期保值业务应当以生产经营为基础，以套期保值为目的，并与 公司实际业务相匹配，不得进行投机和套利交易； 期货及衍生品套期保值业务管理制度 （二）公司套期保值业务应当遵循合法、审慎、安全、有效的原则，建立健 第一章 总则 1 深圳市超频三科技股份有限公司 期货及衍生品套期保值业务管理制度 第一条 为规范深圳市超频三科技股份有限公司（以下简称"公司"）期货 及衍生品交易管理，加强套期保值业务风险管控，有效防范和化解相关风险，根 据《中华人民共和国公司法》《中华人民共和国证券法》《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》《深圳证券交易所上市公司自律监管指引第 7 号——交易与关 联交易》等有关法律法规、规范性文件以及《深圳市超频三科技股份有限公司章 程》（以下简称"《公司章程》"）的有关规定，结合公司实际情况，特制定本 制度。 第二条 本制度适用于公司 ...

深圳市超频三科技股份有限公司 2024 年度独立董事述职报告 （郭新梅） 各位股东及股东代表： 本人作为深圳市超频三科技股份有限公司（以下简称"公司"）的独立董事， 在报告期内，严格按照《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》"）、《上市公司独立董事管理 办法》《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《公司章程》《独立董事工作制度》等相关规定和要求，忠实、勤勉、 独立地履行职责，积极出席相关会议，全面关注公司的经营情况，对公司重大 事项进行客观公正的评价，切实维护公司和全体股东特别是中小股东的合法权 益。现将本人 2024 年度履职情况报告如下： 一、个人基本情况 本人郭新梅，1972 年生，硕士研究生，高级会计师。曾任深圳新合程供应 链股份有限公司会计经理、（香港）悦丰集团有限公司财务总监、深圳丹邦科技 股份有限公司财务总监，现任深圳市锦瑞生物科技股份有限公司董事、财务总 监、董事会秘书，深圳市安华光电技术股份有限公司独立董事，深圳市兆威机 电股份有限公司独立董事，2023 年 11 月至今任公司独立董事。 作 ...

本人作为深圳市超频三科技股份有限公司（以下简称"公司"）的独立董 事，在报告期内，严格按照《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 公司独立董事管理办法》《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《公司章程》《独立董事工作制度》等相关规定 和要求，本着客观、公正、独立的原则，忠实、勤勉履行职责，积极出席相关 会议，认真审议各项会议议案和材料，对公司的经营管理及业务发展提出专业 的意见和建议，推动和保障公司规范运作、稳定健康发展，切实维护公司及全 体股东的利益。现将本人 2024 年度履职情况报告如下： 一、个人基本情况 本人杨文，1981 年生，中共党员，北京大学经济学博士，副教授，博士生 导师。曾出版了多个代表著作、发表了多篇论文，如《人民币国际化路径研究》 《金融学》等，作为项目负责人主持多个科研立项项目。曾任日照职业技术学 院财经学院证券投资学教师，现任深圳大学经济学院统计系主任、中国文化艺 术发展促进会艺术经济专业委员会副主任、深圳市安车检测股份有限公司独立 董事，2020 年 11 月至今任公 ...

深圳市超频三科技股份有限公司 董事会关于独立董事独立性评估的专项意见 深圳市超频三科技股份有限公司（以下简称"公司"）董事会根据《上市公 司独立董事管理办法》《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》等相关要求，就公司在任独立董事郭新梅女士、杨文先 生的独立性情况进行评估并出具如下专项意见： 经核查独立董事郭新梅女士、杨文先生的任职经历以及签署的相关自查文 件，上述人员未在公司担任除独立董事以外的任何职务，也未在公司主要股东 公司担任任何职务，与公司以及主要股东之间不存在利害关系或其他可能妨碍 其进行独立客观判断的关系，不存在其他影响独立董事独立性的情况。公司独 立董事符合《上市公司独立董事管理办法》《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》中对独立董事独立性的相关要求。 深圳市超频三科技股份有限公司董事会 2025 年 4 月 28 日 ...

二、前10名无限售条件股东持股情况 一、主要会计数据和财务指标 | 报告期指标 | 2024年年报 | 2023年年报 | 本年比上年增减(%) | 2022年年报 | | --- | --- | --- | --- | --- | | 基本每股收益（元） | -0.9100 | -0.5300 | -71.7 | 0.0400 | | 每股净资产（元） | 1.24 | 2.16 | -42.59 | 2.69 | | 每股公积金(元) | 1.67 | 1.67 | 0 | 1.67 | | 每股未分配利润(元) | -1.44 | -0.53 | -171.7 | -0.0018 | | 每股经营现金流(元) | - | - | - | - | | 营业收入(亿元) | 6.98 | 8.6 | -18.84 | 11.5 | | 净利润(亿元) | -4.18 | -2.41 | -73.44 | 0.19 | | 净资产收益率(%) | -52.89 | -20.02 | -164.19 | 1.59 | 数据四舍五入，查看更多财务数据>> 三、分红送配方案情况 不分配不转增 前十大流通股东累计持有 ...

Financial Performance - The company reported a significant loss primarily due to a decline in the performance of its lithium-ion battery materials business, impairment provisions, and recognition of excess losses [3]. - The company's operating revenue for 2024 was ¥697,664,479.17, a decrease of 18.85% compared to ¥859,766,950.04 in 2023 [21]. - The net profit attributable to shareholders was -¥418,058,034.28 in 2024, representing a decline of 73.61% from -¥240,801,871.70 in 2023 [21]. - The total assets at the end of 2024 were ¥2,035,662,466.43, a decrease of 13.84% from ¥2,362,602,303.59 at the end of 2023 [21]. - The net assets attributable to shareholders decreased by 43.13% to ¥567,897,099.80 at the end of 2024 from ¥998,541,143.05 at the end of 2023 [21]. - The company reported a basic earnings per share of -¥0.91 for 2024, down 71.70% from -¥0.53 in 2023 [21]. - The company achieved total operating revenue of 697.6645 million yuan, with a net loss attributable to shareholders of 418.058 million yuan during the reporting period [49]. - The gross profit margin for the industrial sector was 12.08%, reflecting a decrease of 0.79% compared to the previous year [69]. - The company's total revenue for the year 2024 reached ¥697,664,479.17, representing a year-on-year increase of 14.78% compared to ¥594,529,341.23 in 2023 [70]. Business Strategy and Development - The management emphasized that the core competitiveness and main business of the company have not undergone significant adverse changes, aligning with industry trends [3]. - The company aims to enhance its industry position, business competitiveness, and sustainable development capabilities to improve operational performance [3]. - Future development plans and forward-looking statements do not constitute a substantive commitment to investors, highlighting the need for rational investment and risk awareness [3]. - The company is focusing on the lithium battery recycling industry, which is experiencing growth driven by government policies supporting sustainable development in the electric vehicle sector [30]. - The company anticipates a broad market outlook as the national emphasis on battery recycling intensifies, accelerating the construction of the recycling system [30]. - The company plans to continue optimizing its channel structure and improving customer satisfaction to expand product coverage [57]. - The company plans to adjust the project implementation schedule to 2026 due to delays in construction progress [105]. - The future development strategy focuses on lithium-ion battery materials and thermal management, aiming to optimize the industry layout and enhance competitiveness [114]. Market and Industry Trends - The lithium-ion battery materials market has experienced rapid growth, driven by the demand for electric vehicles and energy storage, with key materials including lithium carbonate and various cathode materials [31]. - The lithium battery recycling market is expanding, supported by advancements in recycling technology and favorable government policies, indicating a significant market opportunity [32]. - The electronic product cooling device industry is crucial for the stability and performance of electronic devices, with applications across various sectors including consumer electronics and renewable energy vehicles [33]. - The demand for cooling devices remains stable, with ongoing innovations in materials and technology to meet market needs, leading to a shift towards energy-efficient and integrated solutions [34]. - The LED lighting market is growing rapidly, with LED products becoming the mainstream choice due to their energy efficiency and long lifespan, although competition is intensifying [36]. Research and Development - The company has developed multiple core technologies in the lithium-ion battery materials field, including green recycling techniques for used lithium iron phosphate batteries and efficient leaching processes for valuable metals [52]. - The company has established a comprehensive technical system with independent intellectual property rights, supporting continuous innovation in new products and processes [53]. - The company has obtained a total of 598 valid authorized patents, 138 registered trademarks, and 73 copyrights, reflecting its strong technological capabilities [53]. - Research and development expenses increased by 36.43% to ¥66,974,151.99, primarily due to new material procurement for R&D [80]. - The company completed the development of a lithium extraction process from lithium-containing intermediates, which is expected to lower production costs and enhance product quality [82]. - The company has developed a comprehensive recycling process for waste lithium iron phosphate cathode materials, enabling the preparation of battery-grade lithium carbonate [82]. Risk Management - The company will detail potential risks and countermeasures in the section "Management Discussion and Analysis" of the report [3]. - The company anticipates risks from intensified industry competition, potential changes in technology routes, and fluctuations in raw material prices [121][122][123]. - To mitigate raw material price volatility, the company will enhance communication with suppliers and optimize inventory management [125]. - The company faces risks related to accounts receivable bad debt losses, which may impact cash flow efficiency due to high accounts receivable values as business scales up [126]. - The company has established a customer credit assessment system to manage accounts receivable, offering different payment terms based on credit ratings and focusing on timely collections [126]. Corporate Governance - The company has implemented a comprehensive governance structure in compliance with relevant laws and regulations, enhancing operational standards and risk prevention capabilities [132]. - The board of directors consists of 5 members, including 2 independent directors, ensuring compliance with legal requirements and effective governance [135]. - The company has established a scientific performance evaluation system for senior management, ensuring transparency and compliance in hiring and assessment processes [138]. - The company emphasizes timely and accurate information disclosure, utilizing multiple platforms to maintain transparency and protect investor rights [139]. - The company has received recognition for its governance practices, being awarded the "2024 Annual Excellent Practice Case" by the China Listed Companies Association [139]. Employee Management - The total number of employees at the end of the reporting period is 1,060, with 584 in production, 76 in sales, 164 in technology, 35 in finance, 68 in administration, and 133 in management [168]. - The company has established a scientific and reasonable salary management system and performance evaluation system to enhance employee potential and competitive advantage [169]. - The company has implemented various training programs to enhance employee skills and professional competence, including onboarding, corporate culture, and vocational training [171]. - The company has a total of 5 employees with a doctoral degree and 13 with a master's degree, reflecting a diverse educational background among its workforce [168]. Environmental Responsibility - The company strictly complies with various environmental protection laws and regulations, ensuring all projects meet environmental impact assessment requirements [190]. - The company has implemented measures to ensure that all major aspects of internal control are functioning effectively, with no major risks reported due to violations of internal control systems [184]. - The company has implemented a comprehensive environmental management system, ensuring that industrial wastewater is treated and reused, with no external discharge [192]. - The company has adhered to the "dual carbon" goals, optimizing production processes to reduce energy consumption and carbon emissions, although specific percentage reductions were not disclosed [193]. Financial Management - The company has not engaged in speculative derivative investments during the reporting period, focusing solely on hedging activities [101]. - The company emphasizes the importance of risk management in its futures trading, including market, policy, liquidity, and internal control risks [99]. - The total amount of funds raised was RMB 195,070,749.53, with a net amount after deducting related issuance costs of RMB 195,070,749.53 [103]. - The company has signed a tripartite supervision agreement regarding the raised funds with the sponsor and the commercial bank [103]. - The company has established measures to avoid conflicts of interest in related party transactions [198].

Revenue and Profitability - Revenue for Q1 2025 reached ¥281,056,965.68, an increase of 21.01% compared to ¥232,252,925.77 in the same period last year[4] - Net profit attributable to shareholders was ¥5,082,450.40, representing a significant increase of 60.54% from ¥3,165,797.93 year-on-year[4] - The total operating revenue for the current period reached ¥281,056,965.68, an increase of 21.0% compared to ¥232,252,925.77 in the previous period[21] - The net profit for the current period is 2,840,749.52, compared to 1,745,332.17 in the previous period, representing an increase of approximately 62.7%[22] - The total profit for the current period is 1,740,275.39, slightly down from 1,842,083.75 in the previous period, indicating a decrease of about 5.5%[22] - Operating profit for the current period is -1,468,906.97, a decline from 2,026,297.30 in the previous period, reflecting a significant downturn[22] - The company reported a total comprehensive income of 3,437,119.58 for the current period, compared to 1,566,172.45 in the previous period, marking an increase of approximately 119.4%[23] - The basic and diluted earnings per share remain at 0.01 for both periods, indicating stability in earnings per share despite fluctuations in profit[23] Cash Flow and Financial Position - The net cash flow from operating activities improved to ¥11,614,580.94, a turnaround of 117.39% from a negative cash flow of ¥66,787,593.68 in the previous year[4] - The company's cash flow from financing activities showed a significant outflow of ¥67,123,918.45, a decrease of 222.57% compared to the previous year[10] - The company's cash and cash equivalents decreased to ¥110,436,941.50 from ¥185,503,584.23, reflecting a decline of 40.4%[17] - The company's cash and cash equivalents at the end of the period stand at 76,336,629.42, down from 256,671,044.90 at the end of the previous period, a decrease of approximately 70.3%[27] - Sales revenue from goods and services received cash of 210,840,541.92, compared to 153,301,139.31 in the previous period, showing an increase of about 37.5%[25] Assets and Liabilities - Total assets at the end of Q1 2025 were ¥2,027,515,236.50, a slight decrease of 0.40% from ¥2,035,662,466.43 at the end of the previous year[4] - The total assets decreased slightly to ¥2,027,515,236.50 from ¥2,035,662,466.43, a reduction of 0.4%[19] - The total liabilities decreased to ¥1,424,362,440.35 from ¥1,438,808,738.45, a decline of 1.0%[19] - The company’s total liabilities increased, with cash outflow for debt repayment amounting to 453,911,166.22, compared to 328,080,000.00 in the previous period, reflecting an increase of about 38.3%[27] Operating Costs and Expenses - The company’s operating costs rose to ¥254,077,474.85, an increase of 30.26% compared to ¥195,060,726.93 in the previous year[9] - Total operating costs amounted to ¥297,636,874.92, up 21.7% from ¥244,558,312.39 in the prior period, with operating costs specifically rising to ¥254,077,474.85 from ¥195,060,726.93[21] - The company incurred research and development expenses of 7,334,114.34, down from 9,874,523.90 in the previous period, indicating a reduction of approximately 25.7%[22] Shareholder Information - The number of ordinary shareholders at the end of the reporting period was 35,614, with the largest shareholder holding 15.46% of the shares[12] Government Subsidies and Equity Transfer - The company received government subsidies amounting to ¥2,756,458.57, a substantial increase of 370.55% compared to the previous year[10] - The company transferred 51% equity of its subsidiary, Hubei Chao Ping San Technology Industry Co., Ltd., to Hubei Leijia Investment Co., Ltd., completing the registration on January 16, 2025[14] - The company plans to continue optimizing its business structure following the equity transfer, focusing on strategic market expansion and new product development[14] Other Financial Metrics - The company reported a significant decrease in net profit after deducting non-recurring gains and losses, down 93.72% to ¥254,086.41 from ¥4,048,895.94[4] - Accounts receivable increased to ¥275,107,125.95 from ¥246,126,314.38, representing an increase of 11.8%[17] - Inventory levels rose to ¥189,879,652.42 from ¥179,790,566.18, indicating a growth of 5.1%[17] - The net loss for the current period was reported at ¥-654,796,703.51, slightly improved from ¥-659,879,153.91 in the previous period[19]