Core Viewpoint - Jiangsu Jingyan Technology Co., Ltd. plans to issue convertible bonds to raise up to RMB 577.89 million to support its business development and enhance capital strength and profitability [1][3][10] Group 1: Issuance Details - The company intends to issue convertible bonds convertible into A-shares, which will be listed on the Shenzhen Stock Exchange [2][3] - The funds raised will be allocated to projects including precision MIM components for new consumer electronics and data servers, as well as the construction of headquarters and R&D centers [1][18] Group 2: Necessity of Issuance - The investment amount for the projects is substantial, and self-funding is insufficient, necessitating external financing [3][10] - Convertible bonds offer a combination of equity and debt financing, typically with lower interest rates, thus reducing financial costs and optimizing capital structure [3][10] Group 3: Target Investors - The issuance will prioritize existing shareholders, with specific allocation ratios to be determined by the board [4][24] - The issuance will also be open to other qualified investors, including individuals and institutions [4][5] Group 4: Pricing and Valuation - The initial conversion price will be set based on the average stock price over the previous twenty trading days and must not be lower than the latest audited net asset value per share [6][8][21] - The pricing method and procedures comply with relevant regulations and will be disclosed appropriately [9][20] Group 5: Compliance and Governance - The company has established a sound organizational structure and governance framework, meeting the requirements for issuing convertible bonds [12][15] - The company has no outstanding debts or violations of regulations that would prevent it from issuing bonds [12][22] Group 6: Use of Proceeds - The funds will be exclusively used for business-related projects and will not be allocated for loss compensation or non-productive expenditures [18][19] - The projects align with national industrial policies and regulations [18][19] Group 7: Impact on Shareholder Returns - The issuance may dilute immediate returns for existing shareholders, but the company plans to implement measures to mitigate this impact and enhance profitability [24][25] - Commitments from major stakeholders to support the measures have been documented [25][26] Group 8: Conclusion - The issuance of convertible bonds is deemed necessary and feasible, aligning with the company's strategic goals and benefiting all shareholders [26]

Core Viewpoint - Jiangsu Jingyan Technology Co., Ltd. has announced corrections to previous accounting errors and retrospective adjustments in its financial statements for the year 2023, which were approved during the eighth meeting of the fourth board of directors and the eighth meeting of the fourth supervisory board held on August 1, 2025 [1]. Financial Statements Summary Balance Sheet Adjustments - The total assets as of December 31, 2023, were adjusted to RMB 3,217,914,776.11, down from RMB 3,527,191,508.11 on January 1, 2023 [1][2]. - Current assets decreased from RMB 1,915,729,010.27 to RMB 1,764,290,293.78, with significant changes in cash and cash equivalents, which increased from RMB 240,194,640.80 to RMB 645,812,599.73 [1][2]. - Non-current assets also saw a reduction from RMB 1,611,462,497.84 to RMB 1,453,624,482.33, primarily due to adjustments in goodwill and construction in progress [1][2]. Liabilities and Equity Adjustments - Total liabilities decreased from RMB 1,635,998,647.44 to RMB 1,170,187,376.04, with current liabilities dropping significantly from RMB 1,476,979,801.51 to RMB 1,055,074,566.37 [2][3]. - The total equity increased from RMB 1,891,192,860.67 to RMB 2,047,727,400.07, reflecting a rise in retained earnings from RMB 417,032,117.88 to RMB 540,800,079.84 [2][3]. Profit and Loss Statement - The total operating revenue for 2023 was reported at RMB 2,195,581,038.39, down from RMB 2,507,646,953.04 in 2022 [4]. - Total operating costs decreased from RMB 2,419,661,934.19 to RMB 1,969,690,420.67, leading to an operating profit of RMB 132,329,773.41 compared to a loss of RMB 282,672,688.65 in the previous year [4][5]. - The net profit for 2023 was RMB 133,813,685.31, a significant recovery from a net loss of RMB 262,616,920.90 in 2022 [4][5]. Earnings Per Share - Basic and diluted earnings per share for 2023 were reported at RMB 0.77, a turnaround from a loss of RMB 1.25 in 2022 [4][5].

鉴于江苏精研科技股份有限公司（以下简称"公司"）于2025年8月1日召开 公司第四届董事会第八次会议及第四届监事会第八次会议，审议通过了公司向不 特定对象发行可转换公司债券的相关议案。《江苏精研科技股份有限公司向不特 定对象发行可转换公司债券预案》 （以下简称"预案"）以及相关公告已在中国证 券监督 管 理 委 员 指 定 的 创 业 板 信 息 披 露 网 站 巨 潮 资 讯 网 （ http://www.cninfo.com.cn）上披露，敬请投资者注意查阅。 预案等相关公告披露事项不代表审批机关、注册部门对于本次向不特定对象 发行可转换公司债券相关事项的实质性判断、确认、批准或注册，本预案所述本 次向不特定对象发行可转换公司债券相关事项的生效和完成尚待公司股东会审 议及深圳证券交易所发行上市审核并报经中国证监会注册，敬请广大投资者注意 投资风险。 证券代码：300709 证券简称：精研科技 公告编号：2025-038 江苏精研科技股份有限公司关于 向不特定对象发行可转换公司债券预案披露的提示性公告 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。 特此公告 ...

Core Viewpoint - Jiangsu Jingyan Technology Co., Ltd. has announced corrections to prior accounting errors, which will impact its financial statements for 2023, 2024, and the first quarter of 2025, ensuring a more accurate reflection of the company's financial status and operating results [1][5][6]. Summary by Sections 1. Overview of Accounting Error Corrections - The company held meetings on August 1, 2025, to approve the proposal for correcting prior accounting errors, specifically related to the performance compensation amounts from the controlling shareholder for the years 2021 to 2023 [1][2]. 2. Impact on Financial Statements - **2023 Financial Statements:** - **Balance Sheet Adjustments:** - Capital Surplus increased from ¥1,221,003,318.09 to ¥1,244,626,906.75, a change of ¥23,623,588.66 - Surplus Reserve decreased from ¥100,922,158.93 to ¥98,559,800.07, a change of -¥2,362,358.86 - Undistributed Profits decreased from ¥562,061,309.64 to ¥540,800,079.84, a change of -¥21,261,229.80 [3] - **Income Statement Adjustments:** - Operating Profit decreased from ¥160,122,230.66 to ¥132,329,773.41, a change of -¥27,792,457.25 - Net Profit decreased from ¥157,437,273.97 to ¥133,813,685.31, a change of -¥23,623,588.66 - Basic Earnings per Share decreased from ¥0.89 to ¥0.77, a change of -¥0.12 [3][4]. - **2024 Financial Statements:** - **Balance Sheet Adjustments:** - Capital Surplus increased from ¥1,219,891,261.47 to ¥1,243,514,850.13, a change of ¥23,623,588.66 - Undistributed Profits decreased from ¥651,967,908.67 to ¥630,706,678.87, a change of -¥21,261,229.80 [4]. - **2025 Q1 Financial Statements:** - **Balance Sheet Adjustments:** - Capital Surplus increased from ¥1,219,891,261.47 to ¥1,243,514,850.13, a change of ¥23,623,588.66 - Undistributed Profits decreased from ¥634,471,751.51 to ¥613,210,521.71, a change of -¥21,261,229.80 [4]. 3. Review Procedures - The independent directors and the audit committee reviewed and approved the accounting error corrections, confirming that the adjustments align with relevant accounting standards and do not harm the interests of the company or its shareholders [5][6]. 4. Auditor's Opinion - The auditing firm Zhongxinghua issued a report confirming that the corrections comply with accounting standards and regulations, ensuring that the financial data accurately reflects the company's financial condition [6]. 5. Reference Documents - The company has made available the special review report regarding the accounting error corrections for further reference [6].

Key Points - The article highlights significant corporate announcements from August 1, including stock reductions, project investments, contract wins, operational data, equity acquisitions, share buybacks, and performance results [1] Group 1: Stock Reductions - Beijiajie reduced holdings by 1.025 million shares and 0.575 million shares from July 23 to July 28 [1] - Yongxin Zhicheng plans to reduce no more than 4% of its shares [1] Group 2: Project Investments - Xiamen Tungsten's subsidiary intends to establish a wholly-owned subsidiary to undertake the construction of a cutting tool production base in Chengdu [1] - Aorijin plans to invest in the construction of an overseas production line project [1] Group 3: Contract Wins - China National Petroleum Engineering's subsidiary won a contract for the Iraq seawater pipeline project [1] - Nanfeng Co. secured a project worth 61.57 million yuan [1] Group 4: Operational Data - BYD reported total new energy vehicle sales of 344,300 units in July [1] - Qianli Technology achieved total vehicle sales of 10,222 units in July, representing a year-on-year increase of 142.34% [1] Group 5: Equity Acquisitions - Zhaosheng Technology plans to acquire 49% of Maikelong for 231 million yuan [1] - *ST Yazhen intends to acquire 51% of Guangxi Zirconium for 55.449 million yuan [1] Group 6: Share Buybacks - Nova Star Cloud plans to repurchase shares worth between 75 million and 150 million yuan [1] - Baiyun Electric intends to repurchase shares worth between 10 million and 20 million yuan [1] Group 7: Performance Results - Hikvision reported a net profit of 5.657 billion yuan for the first half of the year, a year-on-year increase of 11.71% [1] - Ninebot Company achieved a net profit of 1.242 billion yuan in the first half of the year, a year-on-year increase of 108.45% [1] Group 8: Other Announcements - Jingyan Technology plans to issue convertible bonds to raise no more than 578 million yuan for new consumer electronics and data server components production projects [1] - Borui Pharmaceutical signed a cooperation and research agreement with China Resources Sanjiu [1]

Group 1 - The company Jingyan Technology (300709) announced plans to issue convertible bonds to raise no more than 580 million yuan [1] - The funds will be used for the production of precision MIM components and assemblies for new consumer electronics and data servers [1] - Additional projects include the construction of a headquarters and R&D center, as well as a precision mold center [1]

Group 1 - The company Jingyan Technology (300709) announced on August 1 that it plans to issue convertible bonds to raise no more than 578 million yuan (including principal) [1] - After deducting issuance costs, the net proceeds from the fundraising are intended to be invested in projects related to the production of precision MIM components and assemblies for new consumer electronics and data servers, as well as the construction of a headquarters and R&D center, and a precision mold center [1]

证券代码：300709 证券简称：精研科技 公告编号：2025-038 江苏精研科技股份有限公司董事会 2025 年 8 月 2 日 向不特定对象发行可转换公司债券预案披露的提示性公告 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。 鉴于江苏精研科技股份有限公司（以下简称"公司"）于2025年8月1日召开 公司第四届董事会第八次会议及第四届监事会第八次会议，审议通过了公司向不 特定对象发行可转换公司债券的相关议案。《江苏精研科技股份有限公司向不特 定对象发行可转换公司债券预案》（以下简称"预案"）以及相关公告已在中国证 券监督管理委员指定 的 创业板信息披露网站巨潮资讯网（ http://www.cninfo.com.cn）上披露，敬请投资者注意查阅。 预案等相关公告披露事项不代表审批机关、注册部门对于本次向不特定对象 发行可转换公司债券相关事项的实质性判断、确认、批准或注册，本预案所述本 次向不特定对象发行可转换公司债券相关事项的生效和完成尚待公司股东会审 议及深圳证券交易所发行上市审核并报经中国证监会注册，敬请广大投资者注意 投资风险。 特此公告。 江苏精 ...

股票代码：300709 股票简称：精研科技 江苏精研科技股份有限公司 向不特定对象发行可转换公司债券 论证分析报告 二〇二五年八月 1 | 释 义 | 3 | | --- | --- | | 一、本次发行证券及其品种选择的必要性 | 4 | | （一）本次发行证券选择的品种 | 4 | | （二）本次发行证券品种选择的必要性 | 4 | | 二、本次发行对象的选择范围、数量和标准的适当性 | 5 | | （一）本次发行对象的选择范围的适当性 | 5 | | （二）本次发行对象的数量的适当性 | 5 | | （三）本次发行对象的标准的适当性 | 6 | | 三、本次发行定价的原则、依据、方法和程序的合理性 | 6 | | （一）本次发行定价的原则合理 | 6 | | （二）本次发行定价的依据合理 | 8 | | （三）本次发行定价的方法和程序合理 | 8 | | 四、本次发行方式的可行性 | 8 | | （一）本次发行符合《证券法》的相关规定 | 8 | | （二）本次发行符合《管理办法》的相关规定 | 10 | | （三）本次发行符合《管理办法》发行承销的特别规定 | 15 | | （四）本次发行符合《证券期 ...

关于江苏精研科技股份有限公司 前期会计差错更正专项说明审核报告 中兴华会计师事务所(特殊普通合伙) ZHONGXINGHUA CERTIFIED PUBLIC ACCOUNTANTS LLP 地址：北京市丰台区丽泽路 20 号丽泽 SOHO Ｂ座 20 层 邮编：100073 电话：(010) 51423818 传真：(010) 51423816 目 录 一、审核报告 二、前期会计差错更正专项说明 我们认为，精研科技编制的《前期会计差错更正专项说明》已按照《企业会计准 则第 28 号——会计政策、会计估计变更和差错更正》、中国证券监督管理委员 会《公开发行证券的公司信息披露编制规则第 19 号——财务信息的更正及相关 披露》等相关规定编制，如实反映了精研科技前期会计差错的更正情况。 四、使用限制 本专项审核报告仅供精研科技对外披露之用，不得用作任何其他目的。由于 使用不当所造成的后果，与执行本业务的注册会计师和会计师事务所无关。 中兴华会计师事务所（特殊普通合伙） 中国注册会计师： （项目合伙人） 中国·北京 中国注册会计师： 中国注册会计师： 2025 年 8 月 1 日 江苏精研科技股份有限公司 前期会计 ...