湖南启元律师事务所 关于湖南九典制药股份有限公司 向不特定对象发行可转换公司债券的 法律意见书 湖南省长沙市芙蓉区建湘路 393 号世茂环球金融中心 63 层 410000 电话：（0731）82953-778 传真：（0731）82953-779 网站：www.qiyuan.com 湖南启元律师事务所 HUNAN QIYUAN LAW FIRM 湖南省长沙市芙蓉区建湘路 393 号 世茂环球金融中心 63 层 410000 Tel：0731 8295 3778 Fax：0731 8295 3779 http://www.qiyuan.com 湖南启元律师事务所 关于湖南九典制药股份有限公司 向不特定对象发行可转换公司债券的法律意见书 致：湖南九典制药股份有限公司 湖南启元律师事务所（以下简称"本所"）接受湖南九典制药股份有限公 司（以下简称"九典制药"、"发行人"或"公司"）的委托，担任发行人申 请向不特定对象发行可转换公司债券（以下简称"本次发行"）的专项法律顾 问。 根据《中华人民共和国公司法》《中华人民共和国证券法》《上市公司证 券发行管理办法》《律师事务所从事证券法律业务管理办法》《律师事务所证 券 ...

湖南九典制药股份有限公司 Hunan Jiudian Pharmaceutical Co., Ltd. （长沙市浏阳经济技术开发区健康大道 1 号） 创业板向不特定对象发行可转换公司债券 募集说明书 保荐人（主承销商） 陕西省西安市新城区东新街 319 号 8 幢 10000 室 二〇二三年九月 股票简称：九典制药 股票代码：300705 湖南九典制药股份有限公司 创业板向不特定对象发行可转换公司债券募集说明书 声 明 本公司及全体董事、监事、高级管理人员承诺募集说明书及其他信息披露 资料不存在任何虚假记载、误导性陈述或重大遗漏，并对其真实性、准确性及 完整性承担相应的法律责任。 公司负责人、主管会计工作负责人及会计机构负责人保证募集说明书中财 务会计资料真实、完整。 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 ...

证券代码：300705 证券简称：九典制药 公告编号：2023-051 湖南九典制药股份有限公司 创业板向不特定对象发行可转换公司债券网上路演公告 保荐人（主承销商）：西部证券股份有限公司 | 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。 | 湖南九典制药股份有限公司（以下简称"九典制药"或"发行人"）向不特 定对象发行 36,000 万元可转换公司债券（以下简称"九典转 02"）已获得中国 证券监督管理委员会证监许可[2023]526 号文同意注册。 发行人：湖南九典制药股份有限公司 年 月 日 一、网上路演时间：2023 年 9 月 14 日（星期四）15:00-17:00 二、网上路演网站：价值在线（http://www.ir-online.com.cn/） 三、参加人员：发行人管理层主要成员和保荐人（主承销商）相关人员。 敬请广大投资者关注。 发行人：湖南九典制药股份有限公司 保荐人（主承销商）：西部证券股份有限公司 2023 年 9 月 13 日 公司债券网上路演公告》之盖章页） 本次发行的可转换公司债券将向发行人在股权登记 ...

内部编号:2023080194 湖南九典制药股份有限公司 创业板向不特定对象发行可转换公司债券 信用评级报告 分析师: 翁斯喆 1 2 20 7 6 5 wsz@shxsj.com 黄梦姣 书, 943 hmj@shxsj.com 评级总监:张明海 82-167 联系电话:(021)63501349 联系地址:上海市黄浦区汉口路 398 号华盛大厦 14 层 公司网站：www.shxsj.com D 上海新世纪资信评估投资服务有限公司 Shanghai Brilliance Credit Rating & Investors Service Co. Ltd. 评级声明 除因本次评级事项使本评级机构与评级对象构成委托关系外,本评级机构、评 级人员与评级对象不存在任何影响评级行为独立、客观、公正的关联关系。 本评级机构与评级人员履行了调查和诚信义务,出具的评级报告遵循了真实、 客观、公正的原则。 本报告的评级结论是本评级机构依据合理的内部信用评级标准和程序做出的 独立判断,未因评级对象和其他任何组织或个人的不当影响改变评级意见。 本次评级依据评级对象及其相关方提供或已经正式对外公布的信息,相关信息 的真实性、准确 ...

证券代码:300705 证券简称:九典制药 湖南九典制药股份有限公司 投资者关系活动记录表 | --- | --- | --- | --- | |----------------|--------------------------|-------------|--------------| | | | | 编号:2023-22 | | | 特定对象调研 □分析师会议 | | | | 投资者关系活动 | □媒体采访 □业绩说明会 | | | | 类别 | □新闻发布会 □路演活动 | | | | | □现场参观 □其他 | | | | 参与单位名称及 | | | | | | 方正证券 | | | | 人员姓名 | | | | | 时间 2023 | 年 9 月 7 日下午 | 13:40-14:40 | | 地点 公司会议室 上市公司接待人 副总经理兼董事会秘书:曾蕾 员姓名 证券事务代表:甘荣 证券事务代表首先介绍了公司的基本情况。 接下来采用解答投资者提问的方式进行,主要问题回复如下: 1、酮洛芬凝胶贴膏、洛索洛芬钠凝胶贴膏有什么区别? 回复:这两个产品适应症没有很大区别,但从药物的属性 来说,不同产品的 ...

证券代码：300705 证券简称：九典制药 湖南九典制药股份有限公司 投资者关系活动记录表 | --- | --- | --- | |----------------|----------------------------------|--------------------------------------------------------| | | | 编号：2023-21 | | | □特定对象调研 □分析师会议 | | | | □媒体采访 □业绩说明会 | | | 投资者关系活动 | | | | | □新闻发布会 □路演活动 | | | 类别 | | | | | □现场参观 | 其他 2023 年半年度业绩说明电话 | | | 会议 | | | | | 平安证券、中泰证券、天风证券、华西证券、国盛证券、首创 | | 参与单位名称及 | | | | | | 证券、民生证券、申万证券、开源证券、国金证券、信达证券 | | 人员姓名 | | | | | 等 264 位机构及个人投资者 | | | 时间 2023 | 年 8 月 16 日上午 | 9:30-10:45 | | | 地点 公司会议室 | ...

湖南九典制药股份有限公司 2023 年半年度非经营性资金占用及其他关联资金往来情况汇总表 | 非经营性资金 | | 占用方与上 | 上市公司核 | 2023 年初 | 2023 年 1-6 月占 | 2023 年 1-6 月 | 2023 年 1- | 2023 年 6 月末 | 占用形成 | | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | 占用 | 资金占用方名称 | 市公司的关 | 算的会计科 | 占用资金 | 用累计发生金额 | 占用资金的利息 | 6 月偿还累 | 占用资金余额 | 原因 | 占用性质 | | | | 联关系 | 目 | 余额 | （不含利息） | （如有） | 计发生额 | | | | | 现大股东及其 | | | | | | | | | | 非经营性占用 | | 附属企业 | | | | | | | | | | 非经营性占用 | | 小 计 | --- | --- | --- | | | | | | --- | --- | | 前大股东及其 | | | | | | | | | | 非经营 ...

Financial Performance - The total comprehensive income for the current period is 163,224,667.30 RMB[1] - The company's revenue for the reporting period was approximately ¥1.22 billion, an increase of 18.11% compared to the same period last year[76] - Net profit attributable to shareholders was approximately ¥197.63 million, reflecting a significant increase of 52.29% year-over-year[76] - The net cash flow from operating activities surged by 404.35% to approximately ¥197.42 million[76] - Basic earnings per share rose to ¥0.58, marking an increase of 48.72% compared to the previous year[76] - Total assets at the end of the reporting period amounted to approximately ¥2.47 billion, a growth of 7.54% from the end of the previous year[76] - Net assets attributable to shareholders increased to approximately ¥1.70 billion, representing a 9.52% rise year-over-year[76] - The weighted average return on equity was 10.16%, a decrease of 1.09% compared to the previous year[76] Equity and Reserves - The owner's equity at the beginning of the year is 1,596,625,856.77 RMB[1] - The net change in owner's equity during the period is 1,516,200.00 RMB[1] - The total capital reserve is 483,915,246.88 RMB[1] - The retained earnings amount to 678,226,889.08 RMB[1] Inventory and Receivables - The company evaluates the net realizable value of inventory based on estimated selling prices minus expected costs and related expenses[33] - The total inventory reached ¥307,179,974.01, with a significant increase in finished goods from ¥93,537,323.03 to ¥109,846,615.20[193] - The company's accounts receivable at the end of the period amounted to ¥17,219,258.01, a decrease of 28.3% from ¥23,961,023.67 at the beginning of the period[161] - The total bad debt provision for accounts receivable is reported as ¥0.00, indicating no provisions were made during the period[132] - The company has a total of ¥516,846,132.01 in accounts receivable, with ¥492,463,630.15 (95.3%) due within one year[133] - Other receivables increased from ¥2,771,562.57 to ¥3,191,060.36, representing a growth of 15.1%[163] - The balance of receivables aged within 1 year is ¥2,219,847.74, accounting for 62.89% of total other receivables[165] - The provision for bad debts increased from ¥284,812.63 to ¥357,586.14, reflecting a rise of 25.5%[189] - The company wrote off receivables amounting to ¥888,011.93 due to bankruptcy of the debtor[183] Financial Assets and Liabilities - The company classifies financial assets into categories based on their cash flow characteristics, including those measured at amortized cost and those measured at fair value[53] - The company assesses credit risk for financial assets based on individual evaluation and group characteristics, particularly for receivables with significant credit risk differences[28] - For financial instruments with low credit risk at the reporting date, the company assumes that credit risk has not significantly increased since initial recognition[56] - The company recognizes impairment losses when the estimated credit loss exceeds the current impairment provision on financial assets[57] - Financial assets measured at fair value through profit or loss totaled ¥90,304,520.55, slightly up from ¥90,256,068.49 at the beginning of the period[153] Taxation and Government Grants - The income tax rate for the company and its subsidiaries is set at 15.00% for most entities, while two subsidiaries have a higher rate of 25.00%[122] - The company recognizes government grants as monetary assets at the amount received or receivable, and non-monetary assets at fair value, with specific conditions for recognition[109] - The company has a policy for recognizing deferred income related to government grants over the useful life of the related assets[109] - Deferred tax assets are recognized only to the extent that it is probable that future taxable profits will be available against which the unused tax losses can be utilized[120] Accounting Policies and Compliance - The financial statements comply with the requirements of the Chinese Securities Regulatory Commission[10] - The company has a comprehensive accounting policy that includes the recognition of contract costs and deferred tax assets[86][88] - The company applies different accounting policies for revenue recognition based on varying business models within similar operations[108] - The company has implemented new accounting standards starting in 2023, affecting the initial measurement of financial statement items[115] - The company has not reported any significant changes in its accounting policies or estimates during the reporting period[143] - The company has confirmed that all directors attended the board meeting to review the semi-annual report[94] - The management team emphasizes the importance of risk awareness regarding forward-looking statements in the report[94] - The report includes a section detailing potential risks and the company's response strategies[94] Operational Insights - The company has a diverse product range including pharmaceuticals, medical devices, and health products[6] - The company is engaged in the research, production, and sales of various medical products, with leading market shares in several categories[6] - The company’s main products include anti-inflammatory and analgesic drugs, with significant market presence[6] - The company has seen a significant increase in demand for digital healthcare solutions, including online consultations and pharmacies, driven by recent healthcare reforms[52] - The company has established subsidiaries focused on various pharmaceutical sectors, enhancing its market presence[106] - The company maintains a perpetual inventory system for its stock management[62] Cash and Investments - The company reported a restricted cash balance of $6,757,350.38 at the end of the period, down from $10,792,965.09 at the beginning of the year, primarily due to a guarantee deposit for bills[125] - The company continues to benefit from a reduced corporate income tax rate of 15% as a recognized high-tech enterprise, applicable for the first half of 2023[150] - The company has a total of ¥3,921,932.50 in investment property book value at the end of the period[173] - The total balance of investments in Shenzhen Hongdian Shengshi Pharmaceutical Investment Partnership (Limited Partnership) and Demer Pharmaceutical (Zhejiang) Co., Ltd. is 30,000,000.00 yuan, unchanged from the beginning of the period[195] - The company holds a 5.00% stake in Shenzhen Hongdian Shengshi Pharmaceutical Investment Partnership, with a subscribed capital of 10,000,000.00 yuan[197] - The company holds a 4.8106% stake in Demer Pharmaceutical (Zhejiang) Co., Ltd., with an investment of 20,000,000.00 yuan[197] Fixed Assets - The book value of fixed assets increased from 583,886,298.04 yuan at the beginning of the period to 714,184,656.82 yuan at the end of the period, representing an increase of approximately 22.3%[200] - The accumulated depreciation increased by 146,915.94 yuan during the period, bringing the total to 3,811,795.36 yuan[198]

湖南九典制药股份有限公司独立董事 关于第三届董事会第十九次会议相关事项的独立意见 根据《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》、《上市公司独立董事规则》及 《独立董事工作细则》等相关法律法规、规章制度的规定，我们作为湖南九典制 药股份有限公司（以下简称"公司"）的独立董事，基于客观独立判断的立场， 对公司第三届董事会第十九次会议涉及的相关事项发表独立意见如下： 2、2023 年半年度，公司未发生为股东、实际控制人及其关联方提供担保和 其他对外担保的事项。 二、关于公司 2023 年半年度募集资金存放与使用情况专项报告的独立意见 经核查，我们认为：公司 2023 年半年度募集资金存放与使用情况符合中国 证监会、深圳证券交易所关于上市公司募集资金存放和使用的相关规定，符合公 司《募集资金管理办法》的有关规定，不存在募集资金存放和使用违规的情形。 公司《2023 年半年度募集资金存放与使用情况的专项报告》如实反映了公司 2023 年半年度募集资金存放与使用情况，内容真实、准确、完整，没有虚假记载、误 导性陈述或重大遗漏。 （以下无正文，下页为 ...

一、保荐工作概述 西部证券股份有限公司 关于湖南九典制药股份有限公司 2023 年半年度跟踪报告 | 保荐机构名称：西部证券股份有限公司 | 被保荐公司简称：九典制药 | | --- | --- | | 保荐代表人姓名：江伟 | 联系电话：0731-8472 7099 | | 保荐代表人姓名：徐飞 | 联系电话：0731-8472 7099 | （以下无正文） | 项目 | 工作内容 | | --- | --- | | 1.公司信息披露审阅情况 | | | （1）是否及时审阅公司信息披露文件 | 是 | | （2）未及时审阅公司信息披露文件的次数 | 无 | | 2．督导公司建立健全并有效执行规章制度的情况 | | | （1）是否督导公司建立健全规章制度（包括但不限 | | | 于防止关联方占用公司资源的制度、募集资金管理制 | 是 | | 度、内控制度、内部审计制度、关联交易制度） | | | （2）公司是否有效执行相关规章制度 | 是 | | 3.募集资金监督情况 | | | （1）查询公司募集资金专户次数 | 保荐机构每月查询公司募集资金专 | | | 户资金变动情况 | | （2）公司募集资金项目进展 ...