非经营性资金占用及其他关联资金 往来情况专项说明 深圳市捷佳伟创新能源装备股份有限公司 容诚专字[2025]361Z0124 号 容诚会计师事务所(特殊普通合伙) 中国·北京 关于深圳市捷佳伟创新能源装备股份有限公司 非经营性资金占用及其他关联资金往来情况专项说明 容诚会计师事务所（特殊普通合伙） 总所：北京市西城区阜成门外大街 22 号 1 幢 10 层 1001-1 至 1001-26 (100037) TEL:010-6600 1391 FAX:010-6600 1392 E-mail:bj@rsmchina.com.cn https://www.rsm.global/china/ 容诚专字[2025]361Z0124 号 深圳市捷佳伟创新能源装备股份有限公司全体股东： 我们接受委托，依据中国注册会计师审计准则审计了深圳市捷佳伟创新能源 装备股份有限公司（以下简称捷佳伟创公司）2024 年 12 月 31 日的合并及母公司 资产负债表，2024 年度的合并及母公司利润表、合并及母公司现金流量表和合并 及母公司所有者权益变动表以及财务报表附注，并于 2025 年 4 月 23 日出具了容 诚审字[2025 ...

审计报告 深圳市捷佳伟创新能源装备股份有限公司 容诚审字[2025]361Z0143 号 容诚会计师事务所(特殊普通合伙) 中国·北京 目 录 | 序号 | 容 内 | 页码 | | --- | --- | --- | | 1 | 审计报告 | 1-6 | | 2 | 合并资产负债表 | 1 | | 3 | 合并利润表 | 2 | | 4 | 合并现金流量表 | 3 | | 5 | 合并所有者权益变动表 | 4 | | 6 | 母公司资产负债表 | 5 | | 7 | 母公司利润表 | 6 | | 8 | 母公司现金流量表 | 7 | | 9 | 母公司所有者权益变动表 | 8 | | 10 | 财务报表附注 | 9-139 | 审 计 报 告 容诚会计师事务所（特殊普通合伙） 总所：北京市西城区阜成门外大街 22 号 1 幢 10 层 1001-1 至 1001-26 (100037) TEL:010-6600 1391 FAX:010-6600 1392 E-mail:bj@rsmchina.com.cn https://www.rsm.global/china/ 容诚审字[2025]361Z0143 号 ...

募集资金年度存放与使用情况鉴证报告 深圳市捷佳伟创新能源装备股份有限公司 容诚专字[2025]361Z0123 号 容诚会计师事务所(特殊普通合伙) 中国·北京 目 录 | 序号 | 内 容 | 页码 | | --- | --- | --- | | 1 | 募集资金年度存放与使用情况鉴证报告 | 1-2 | | 2 | 募集资金年度存放与使用情况专项报告 | 1-18 | | 3 | 年度募集资金使用情况对照表 2024 | 1-14 | | 4 | 2024 年变更募集资金投资项目情况表 | 1-4 | 募集资金年度存放与使用情况鉴证报告 容诚会计师事务所（特殊普通合伙） 总所：北京市西城区阜成门外大街 22 号 1 幢 10 层 1001-1 至 1001-26 (100037) TEL:010-6600 1391 FAX:010-6600 1392 E-mail:bj@rsmchina.com.cn https://www.rsm.global/china/ 容诚专字[2025]361Z0123 号 深圳市捷佳伟创新能源装备股份有限公司全体股东： 我们审核了后附的深圳市捷佳伟创新能源装备股份有限公司（以 ...

使用部分闲置募集资金暂时补充流动资金的核查意见 中信建投证券股份有限公司（以下简称"中信建投证券"或"保荐人"）作 为深圳市捷佳伟创新能源装备股份有限公司（以下简称"捷佳伟创"或"公司"） 向特定对象发行股票并在创业板上市的保荐人，根据《证券发行上市保荐业务管 理办法》《上市公司监管指引第 2 号——上市公司募集资金管理和使用的监管要 求》《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 13 号——保荐业务》等相关法律、法规和规范性文件的规定，对捷佳伟 创使用部分闲置募集资金暂时补充流动资金事项进行了核查，核查的具体情况如 下： 一、募集资金的基本情况 经中国证券监督管理委员会证监许可[2018]1159 号文《关于核准深圳市捷佳 伟创新能源装备股份有限公司首次公开发行股票的批复》核准，公司向社会公开 发行人民币普通股（A 股）8,000 万股，每股发行价为人民币 14.16 元，募集资金 总额为人民币 113,280.00 万元，扣除承销费、保荐费以及其他发行费用人民币 8,519.64 万元，实际可使 ...

北京市朝阳区建外大街丁 12 号英皇集团中心 8、9、11 层 8/9/11/F, Emperor Group Centre, No.12D, Jianwai Avenue, Chaoyang District, Beijing, 100022, P.R.China 电话/Tel.:010-50867666 传真/Fax:010-56916450 网址/Website:www.kangdalawyers.com 北京 西安 深圳 海口 上海 广州 杭州 沈阳 南京 天津 菏泽 成都 苏州 呼和浩特 香港 武汉 郑州 长沙 厦门 重庆 合肥 宁波 济南 北京市康达律师事务所 关于深圳市捷佳伟创新能源装备股份有限公司 2023 年限制性股票激励计划授予价格调整及 部分限制性股票作废事宜的 法律意见书 康达法意字[2025]第 0170 号 二〇二五年四月 法律意见书 北京市康达律师事务所 关于深圳市捷佳伟创新能源装备股份有限公司 2023 年限制性股票激励计划授予价格调整及 部分限制性股票作废事宜的法律意见书 康达法意字[2025]第 0170 号 致：深圳市捷佳伟创新能源装备股份有限公司 北京市康达律师事务所（ ...

中信建投证券股份有限公司 1、首次公开发行股票募集资金 经中国证券监督管理委员会证监许可[2018]1159 号文《关于核准深圳市捷佳伟 创新能源装备股份有限公司首次公开发行股票的批复》核准，公司向社会公开发行 人民币普通股（A 股）8,000 万股，每股发行价为人民币 14.16 元，募集资金总额 为人民币 113,280.00 万元，扣除承销费、保荐费以及其他发行费用人民币 8,519.64 万元，实际可使用募集资金净额人民币 104,760.36 万元。 上述资金于 2018 年 8 月 7 日全部到位，业经天健会计师事务所（特殊普通合 伙）审验，并出具了"天健验[2018]3-45 号"验资报告。 2、向特定对象发行股票募集资金 经中国证券监督管理委员会出具的《关于同意深圳市捷佳伟创新能源装备股 份有限公司向特定对象发行股票注册的批复》（证监许可〔2021〕674 号）同意， 公司于 2021 年 4 月向特定对象发行人民币普通股股票 26,480,245 股，发行价格为 94.41 元/股，募集资金总额为人民币 249,999.99 万元，扣除相关发行费用人民币 1,879.95 万元（不含税）后， ...

内部控制审计报告 总所：北京市西城区阜成门外大街 22 号 1 幢 10 层 1001-1 至 1001-26 (100037) TEL:010-6600 1391 FAX:010-6600 1392 E-mail:bj@rsmchina.com.cn https://www.rsm.global/china/ 容诚审字[2025]361Z0144 号 深圳市捷佳伟创新能源装备股份有限公司全体股东： 按照《企业内部控制审计指引》及中国注册会计师执业准则的相关要求，我 们审计了深圳市捷佳伟创新能源装备股份有限公司（以下简称"捷佳伟创公司"） 2024 年 12 月 31 日的财务报告内部控制的有效性。 内部控制审计报告 深圳市捷佳伟创新能源装备股份有限公司 容诚审字[2025]361Z0144 号 容诚会计师事务所(特殊普通合伙) 中国·北京 一、企业对内部控制的责任 按照《企业内部控制基本规范》、《企业内部控制应用指引》、《企业内部 控制评价指引》的规定，建立健全和有效实施内部控制，并评价其有效性是捷佳 伟创公司董事会的责任。 二、注册会计师的责任 我们的责任是在实施审计工作的基础上，对财务报告内部控制的有效 ...

各位股东及股东代表： 2024 年度，作为深圳市捷佳伟创新能源装备股份有限公司（以下简称"公 司"）第五届董事会独立董事，本人严格按照《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》）、《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 公司独立董事管理办法》以及《公司章程》《独立董事工作制度》等相关法律、 法规、规章的规定和要求，诚实、勤勉、独立地履行职责，积极出席相关会议， 对各项议案进行认真审议，对公司重大事项发表了独立意见，充分发挥了独立董 事的独立性和专业性作用，切实维护了公司和股东尤其是中小股东的利益。现将 本人 2024 年度任职期间履职情况汇报如下： 深圳市捷佳伟创新能源装备股份有限公司 2024 年度独立董事述职报告（陈亚盛） 一、基本情况 （一）独立董事工作履历、专业背景及兼职情况 陈亚盛先生，1973 年出生，中国国籍，无境外永久居留权，厦门大学会计系 教授、博士生导师、加拿大注册会计师（CPA）、英国皇家特许管理会计师（ACMA）、 全球特许管理会计师（CGMA），获加拿大西安大略大学毅伟商学院博士学位， 曾先 ...

Financial Performance - The company's operating revenue for 2024 reached ¥18,887,205,249.05, representing a 116.26% increase compared to ¥8,733,427,188.69 in 2023[15]. - Net profit attributable to shareholders for 2024 was ¥2,763,592,212.05, a 69.18% increase from ¥1,633,562,727.98 in 2023[15]. - The basic earnings per share for 2024 was ¥7.94, up 69.30% from ¥4.69 in 2023[15]. - The total assets at the end of 2024 were ¥33,630,089,485.68, a decrease of 14.06% from ¥39,133,644,853.94 at the end of 2023[15]. - The company generated a net cash flow from operating activities of ¥2,950,830,628.05 in 2024, down 16.11% from ¥3,517,362,141.16 in 2023[15]. - The company reported a total of ¥197,603,250.89 in non-recurring gains for 2024, compared to ¥108,304,219.84 in 2023[22]. - The weighted average return on equity for 2024 was 27.98%, an increase of 7.53% from 20.45% in 2023[15]. - The company achieved a revenue of CNY 1,888,720.52 million in 2024, representing a year-on-year growth of 116.26%[36]. - The net profit attributable to the parent company was CNY 276,359.22 million, with a year-on-year increase of 69.18%[36]. Dividend Distribution - The company plans to distribute a cash dividend of 12 RMB per 10 shares (including tax) to all shareholders, based on a total share capital of 346,875,036 shares after excluding repurchased shares[3]. - The company distributed a cash dividend of 12.00 RMB per 10 shares, totaling 416,802,043.20 RMB (including tax) for the 2023 fiscal year[151]. - The cash dividend distribution plan was approved on April 18, 2024, and implemented on May 22, 2024[151]. Market Expansion and Product Development - The company is focused on expanding its market presence and developing new technologies, particularly in the photovoltaic sector[3]. - The company plans to expand its product offerings in the solar energy sector, focusing on TOPCon, HJT, XBC, and perovskite solar cell equipment[26]. - The company aims to accelerate its overseas expansion and actively explore new markets in the photovoltaic equipment sector[31]. - The company is actively expanding into the semiconductor equipment sector, having won orders for silicon carbide wet processing equipment, indicating its capability to replace imported devices[46]. - The company is focusing on expanding its market presence with new product lines and technologies[86]. - The company plans to enhance its product offerings with the introduction of new solar energy technologies in the upcoming fiscal year[87]. - The company is exploring potential mergers and acquisitions to strengthen its position in the solar energy sector[87]. Research and Development - The company is engaged in ongoing research and development of new products and technologies to enhance its competitive edge in the market[3]. - The company's R&D investment for the year was CNY 64,878.48 million, representing a 38.94% increase compared to the previous year, focusing on technological innovation and new product development in photovoltaic and semiconductor equipment[46]. - The number of R&D personnel increased to 1,221 in 2024, representing an 8.24% growth compared to 1,128 in 2023[64]. - The company is focused on developing and optimizing TOPCon battery technology to enhance efficiency and reduce production costs, aiming to capture market share in the TOPCon battery expansion market[61]. - Significant investments are being made in R&D for high-efficiency, low-cost solar cell production lines, enhancing the company's competitive edge in the photovoltaic equipment sector[61]. - The company has built a robust R&D system and established multiple engineering research centers, having obtained a total of 799 patents, including 90 invention patents by the end of 2024[38]. Risks and Challenges - The company acknowledges risks related to changes in photovoltaic policies, increasing market competition, and management risks due to continuous operational expansion[3]. - The company has a significant inventory scale, which poses risks related to inventory management[3]. - The company has reported a substantial amount of accounts receivable, which carries the risk of bad debts[3]. - The company is at risk of inventory pressure or depreciation if downstream customers cancel orders or delay acceptance of products[104]. - The company faces risks related to changes in photovoltaic policies or trade policies, which could significantly impact market demand and operational performance[102]. - The company has acknowledged the risk of changes in technology routes in the solar cell industry, which could impact its product offerings[103]. Corporate Governance and Management - The company has established a strict internal governance system and management structure to support its expanding operational scale[104]. - The company has independent management personnel, with senior executives not holding positions in the controlling shareholder's other enterprises[116]. - The company has a strong management team with extensive experience in finance and technology sectors, including key personnel with backgrounds in investment banking and engineering[134][135]. - The company has a diverse board with members holding positions in various sectors, enhancing its strategic decision-making capabilities[135]. - The company has established a sound internal management structure, exercising independent management authority[118]. Environmental and Social Responsibility - The company has published its 2024 ESG report, detailing its social responsibility initiatives[169]. - The company has complied with various environmental laws and regulations without any major environmental accidents during the reporting period[168]. - The company did not face any administrative penalties related to environmental issues during the reporting period[168]. Financial Management and Fundraising - The company has a clear and transparent profit distribution policy, ensuring the protection of shareholders' interests[151]. - The company has committed to fulfilling all promises made by shareholders and related parties, with ongoing compliance noted since August 2018[172]. - The company has a history of using idle raised funds to improve efficiency and reduce financial costs while ensuring project progress is not affected[91]. - The company has made long-term commitments regarding the use of raised funds and is currently fulfilling these commitments normally[175]. - The company confirmed that there were no non-operating fund occupations by controlling shareholders or related parties during the reporting period[181]. Future Outlook - The company plans to continue expanding its market presence and product development in the renewable energy sector[85]. - Future guidance indicates a continued focus on R&D and market expansion strategies to drive growth[86]. - The company has set a future outlook with a revenue guidance of 10 billion for the next fiscal year, representing a 20% increase[88].

Core Viewpoint - ST Lingda (SZ300125) is facing significant financial challenges due to the abandonment of ownership of unsold finished machines and stagnant materials by its subsidiary, Jinzhai Jiayue New Energy Technology Co., Ltd, leading to an additional loss of 11.6472 million yuan and a potential termination of its second phase TOPCon battery production project [1][2][3]. Group 1: Contractual Developments - Jinzhai Jiayue signed a sales contract with Jiejia Weichuang and Changzhou Jiejia Precision Machinery Co., Ltd in October 2022, with a total contract price of 721 million yuan, which was later amended to 794 million yuan in June 2023 [2]. - As of September 16, 2023, Jinzhai Jiayue had paid 170 million yuan and received 34 units of equipment, with a remaining deposit of 97.9196 million yuan for unsold equipment [2]. - Due to failure to complete the equipment pickup and payment, the seller claimed a breach of contract, leading to the forfeiture of the deposit of approximately 101 million yuan [2]. Group 2: Financial Impact and Losses - The decision to abandon ownership of unsold finished machines and stagnant materials will result in an additional loss of 11.6472 million yuan for ST Lingda [3]. - The forfeiture of the deposit significantly impacts the company's financial status and may lead to the suspension of the second phase of the TOPCon battery production project [2]. Group 3: Financial Support and Restructuring - ST Lingda plans to borrow 15 million yuan from its restructuring investor, Weidi Semiconductor Materials Co., Ltd, with a one-year term and an interest rate of 3% to support daily operations and ongoing restructuring efforts [4]. - The restructuring investor consortium includes Weidi Semiconductor and Zhejiang Zhongling Technology Co., Ltd, with a focus on enhancing operational capabilities and adjusting business structures post-restructuring [4][5]. - Zhejiang Zhongling has shown rapid revenue growth from 1.2785 million yuan in 2022 to 129 million yuan in 2024, indicating strong potential for future collaboration [4].