审计报告 宁波润禾高新材料科技股份有限公司 容诚审字[2025]200Z0031 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 | 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 - | 5 | | 6 | 母公司资产负债表 | | 6 | | | 7 | 母公司利润表 | | 7 | | | 8 | 母公司现金流量表 | | 8 | | | 9 | 母公司所有者权益变动表 | | 9 - | 10 | | 10 | 财务报表附注 | | 11 | -132 | 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 外经贸大厦 15 层/922-926(100037) TEL: 010-6600 1391 FAX: 010-6600 1392 E-mail:bj@rsmchina.com.cn ...

国泰君安证券股份有限公司 关于宁波润禾高新材料科技股份有限公司 2024年度跟踪报告 | 保荐机构名称：国泰君安证券股份有限公司 | 被保荐公司简称：润禾材料 | | --- | --- | | 保荐代表人姓名：顾维翰 | 联系电话：021-38677893 | | 保荐代表人姓名：梁昌红 | 联系电话：021-38675955 | 一、保荐工作概述 | （2）发表非同意意见所涉问题及结论意见 | 不适用 | | --- | --- | | 7．向本所报告情况（现场检查报告除外） | | | （1）向本所报告的次数 | 1次 | | （2）报告事项的主要内容 | 《国泰君安关于润禾材料2024年半年 | | | 度跟踪报告》 | | （3）报告事项的进展或者整改情况 | 不适用 | | 8．关注职责的履行情况 | | | （1）是否存在需要关注的事项 | 否 | | （2）关注事项的主要内容 | 不适用 | | （3）关注事项的进展或者整改情况 | 不适用 | | 9．保荐业务工作底稿记录、保管是否合规 | 是 | | 10．对上市公司培训情况 | | | （1）培训次数 | 1次 | | （2）培训日期 | ...

国泰君安证券股份有限公司 （一）现金管理目的 关于宁波润禾高新材料科技股份有限公司 使用部分闲置募集资金进行现金管理的专项核查意见 国泰君安证券股份有限公司（以下简称"保荐人"、"保荐机构"）作为宁波润 禾高新材料科技股份有限公司（以下简称"润禾材料"或"公司"）向不特定对象发 行可转换公司债券的保荐人，根据《证券发行上市保荐业务管理办法》《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》《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（2022 年修订）》等法律法规、规范性文件的有关规定 的要求，对润禾材料使用部分闲置募集资金进行现金管理的事项进行了核查。核 查情况如下： 一、募集资金基本情况 根据中国证券监督管理委员会《关于同意宁波润禾高新材料科技股份有限公 司向不特定对象发行可转换公司债券注册的批复》（证监许可〔2022〕1101 号）， 公司向不特定对象发行可转换公司债券 292.35 万张，发行价格为每张面值人民 币 100 元，按面值发行，募集资金总额为人民币 292,350,000.00 元，扣除各项发 行费用 ...

非经营性资金占用及其他关联资金 往来情况专项说明 关于宁波润禾高新材料科技股份有限公司 非经营性资金占用及其他关联资金往来情况专项说明 容诚会计师事务所(特殊普通合伙) 中国·北京 容诚会计师事务所(特殊普通合伙) 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 外经贸大厦 15 层/922-926(100037) TEL: 010-6600 1391 FAX: 010-6600 1392 E-mail:bj@rsmchina.com.cn https//WWW.rsm.global/china/ 总所：北京市西城区阜成门外大街 22 号 外经贸大厦 15 层/922-926(100037) TEL: 010-6600 1391 FAX: 010-6600 1392 E-mail:bj@rsmchina.com.cn https//WWW.rsm.global/china/ 宁波润禾高新材料科技股份有限公司 容诚专字[2025]200Z0158 号 容诚专字[2025]200Z0158 号 宁波润禾高新材料科技股份有限公司全体股东： 附件：宁波润禾高新材料科技股份有限公司 2024 ...

内部控制审计报告 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 外经贸大厦 15 层 / 922-926 (100037) TEL:010-6600 1391 FAX:010-6600 1392 E-mail:bj@rsmchina.com.cn https://www.rsm.global/china/ 内部控制审计报告 容诚审字[2025]200Z0032 号 宁波润禾高新材料科技股份有限公司 容诚审字[2025]200Z0032 号 容诚会计师事务所(特殊普通合伙) 中国·北京 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性发表 审计意见，并对注意到的非财务报告内部控制的重大缺陷进行披露。 三、内部控制的固有局限性 内部控制具有固有局限性，存在不能防止和发现错报的可能性。此外，由于 情况的变化可能导致内部控制变得不恰当，或对控制政策和程序遵循的程度降低， 根据内部控制审计结果推测未来内部控制的有效性具有一定风险。 四、财务报告内部控制审计意见 宁波润禾高新材料科技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 ...

国泰君安证券股份有限公司 关于宁波润禾高新材料科技股份有限公司 2024 年度内部控制自我评价报告的专项核查意见 国泰君安证券股份有限公司（以下简称"保荐人"）作为宁波润禾高新材料科 技股份有限公司（以下简称"润禾材料"或"公司"）向不特定对象发行可转换公司 债券的保荐人，根据《证券发行上市保荐业务管理办法》《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》《可转换公司债券管理办法》《深圳证券交易所上市公司自律监 管指引第 15 号——可转换公司债券》等法律法规、规范性文件的要求，国泰君 安证券股份有限公司对润禾材料 2024 年度内部控制制度等相关事项进行核查， 并发表独立意见如下： 一、内部控制评价工作情况 （一）内部控制评价范围 公司按照风险导向原则确定纳入评价范围的主要单位、业务和事项以及高风 险领域。纳入评价范围的主要单位包括：宁波润禾高新材料科技股份有限公司、 浙江润禾有机硅新材料有限公司、浙江润禾化工新材料有限公司、九江润禾合成 材料有限公司、杭州润禾材料研究院有限公司、润禾（香港）有限公司、宁波同 和新材料有限公司、小禾电子材料（ ...

国泰君安证券股份有限公司 关于宁波润禾高新材料科技股份有限公司 2024 年度募集资金存放与使用情况的专项核查意见 国泰君安证券股份有限公司（以下简称"保荐人"、"保荐机构"）作为宁波润 禾高新材料科技股份有限公司（以下简称"润禾材料"或"公司"）向不特定对象发 行可转换公司债券的保荐人，根据《证券发行上市保荐业务管理办法》《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》《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》及《深圳证券交易所上市公司自律监管指引第 13 号 ——保荐业务》等法律法规、规范性文件的有关规定，对润禾材料在 2024 年度 募集资金存放与使用情况进行了核查，核查情况如下： 一、募集资金基本情况 （一）实际募集资金金额、资金到位时间 经中国证券监督管理委员会《关于同意宁波润禾高新材料科技股份有限公司 向不特定对象发行可转换公司债券注册的批复》（证监许可〔2022〕1101 号）批 复同意，公司于 2022 年 7 月向不特定对象发行可转换公司债券 292.35 万张， 发行价格为每张面值人民币 100 ...

募集资金年度存放与使用情况鉴证报告 宁波润禾高新材料科技股份有限公司 容诚专字[2025]200Z0159 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 | 3-8 | 容诚会计师事务所(特殊普通合伙) 本鉴证报告仅供润禾材料年度报告披露之目的使用，不得用作任何其他目的。 我们同意将本鉴证报告作为润禾材料年度报告必备的文件，随其他文件一起报送 并对外披露。 二、 董事会的责任 按照中国证券监督管理委员会发布的《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《深圳证券交易所创业板上市公司自律监管 指南第 2 号——公告格式》的规定编制《关于募集资金年度存放与使用情况的专 项报告》是润禾材料董事会的责任，这种责任包括保证其内容真实、准确、完整， 不存在虚假记录、误导性陈述或重大遗漏。 三、 注册会计师的责任 我们的责任 ...

一、主要会计数据和财务指标 10转3股派3元(含税) | 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） | 0.7500 | 0.6400 | 17.19 | 0.7100 | | 每股净资产（元） | 7.22 | 6.57 | 9.89 | 6.05 | | 每股公积金(元) | 2.06 | 1.99 | 3.52 | 1.88 | | 每股未分配利润(元) | 3.48 | 3.00 | 16 | 2.60 | | 每股经营现金流(元) | - | - | - | - | | 营业收入(亿元) | 13.28 | 11.35 | 17 | 11.83 | | 净利润(亿元) | 0.96 | 0.82 | 17.07 | 0.9 | | 净资产收益率(%) | 10.34 | 9.58 | 7.93 | 12.02 | 前十大流通股东累计持有： 6848.34万股，累计占流通股比： 59.96%，较上期变化： 24.09万股。 | 名称 持有数量(万股) | ...

Financial Performance - The company's operating revenue for 2024 reached ¥1,327,656,385.19, an increase of 16.96% compared to ¥1,135,108,687.47 in 2023[18]. - Net profit attributable to shareholders for 2024 was ¥96,236,409.59, reflecting a growth of 17.06% from ¥82,210,258.73 in 2023[18]. - The net profit after deducting non-recurring gains and losses was ¥91,647,211.90, up 22.13% from ¥75,043,746.57 in 2023[18]. - The company's total assets increased by 8.29% to ¥1,738,292,108.36 at the end of 2024, compared to ¥1,605,170,803.30 at the end of 2023[18]. - The basic earnings per share for 2024 was ¥0.75, a 17.19% increase from ¥0.64 in 2023[18]. - The net cash flow from operating activities for 2024 was ¥52,613,495.68, a significant decrease of 66.00% from ¥154,767,451.66 in 2023[18]. - The company reported a weighted average return on equity of 10.34% for 2024, up from 9.58% in 2023[18]. - The total net assets attributable to shareholders increased by 9.26% to ¥978,274,924.32 at the end of 2024, compared to ¥895,348,726.76 at the end of 2023[18]. - The company recorded a total of ¥4,589,197.69 in non-recurring gains for 2024, down from ¥7,166,512.16 in 2023[24]. - The company's operating revenue for the reporting period was ¥1,327,656,385.19, marking a 16.96% year-on-year growth[47]. - The net profit attributable to shareholders reached ¥96,236,409.59, reflecting a 17.06% increase compared to the same period last year[47]. - Overseas sales revenue amounted to ¥383,000,000, which is a 35.31% increase year-on-year[49]. Dividend and Profit Distribution - The company plans to distribute a cash dividend of 3.00 RMB per 10 shares (including tax) to all shareholders, with no bonus shares issued[4]. - The company has a profit distribution plan based on a total share capital of 10 shares, with a capital reserve increase of 3 shares for every 10 shares held[4]. - A cash dividend of RMB 3.00 per 10 shares (including tax) is proposed, totaling RMB 40,455,170.40, which represents 100% of the profit distribution amount[164]. - The company's profit distribution policy mandates a minimum cash dividend of 20% of the distributable profit during the growth phase with significant capital expenditure plans[160]. - The company's profit distribution policy allows for stock dividends if certain conditions are met, including a net profit growth of over 20% compared to the previous year[161]. - The cash dividend distribution complies with the company's articles of association and dividend management measures[162]. Risk Management - The company emphasizes the importance of understanding investment risks related to macroeconomic changes, market competition, and raw material price fluctuations[4]. - The company has a comprehensive risk management strategy to address potential market and operational risks[4]. - The company is closely monitoring macroeconomic and market changes to mitigate risks associated with fluctuations in the economic environment[111]. - The company recognizes the risk of increased competition in the silicone market and will focus on innovation and differentiation to maintain its leading position[112]. - The company is taking measures to manage the risk of raw material price fluctuations by monitoring market trends and establishing strategic reserves[113]. - The company will strengthen foreign exchange management to mitigate the impact of exchange rate fluctuations on its profitability as it expands its overseas sales[114]. - The company acknowledges the risk of new projects not generating expected benefits and is aware of the potential impact on net profit if market demand changes[116]. - The company plans to enhance operational efficiency and ensure the smooth production of new projects to mitigate risks of declining profitability[117]. Research and Development - The company invested ¥58,907,800 in R&D, showing a 12.55% increase from the previous year[51]. - The company has established partnerships with several universities for talent acquisition and research collaboration, enhancing its R&D capabilities[43]. - The company has accumulated over 20 years of experience and technology in the silicone sector, allowing it to stand out in a competitive environment[35]. - The company is enhancing its research and development capabilities to meet customer demands and market trends[37]. - The company is focusing on expanding its product applications and enhancing its market competitiveness through innovative product development[70]. - R&D personnel increased to 107 in 2024, a rise of 4.90% from 102 in 2023, with a notable increase in PhD holders from 1 to 2[71]. - The company has completed the research and development of low-odor high-activity vinyl silicone oil, achieving a viscosity of 320-380 mm²/s and a volatile content of ≤1%[69]. - The company has successfully developed a polyurethane modified silicone softener, enhancing fabric rebound and smoothness while ensuring excellent wash resistance[69]. - The company is focusing on high-performance silicone oils, silicone rubbers, and silicone resins as part of its advanced product offerings[37]. Market Position and Industry Trends - The company operates in the organic silicon industry, which is essential for various sectors including electronics, automotive, and healthcare, indicating potential for market expansion[27]. - The demand for silicone products is expected to continue growing, particularly in emerging application fields such as computing power, consumer electronics, new energy, semiconductor chips, and personal care products[34]. - The silicone industry in China is experiencing intensified competition in the silicone monomer and intermediate markets, with new domestic production capacity expected to lead to a more orderly competitive landscape[32]. - The global silicone production center is shifting towards China, with major international silicone companies accelerating investments in the country, enhancing competitive strength through an integrated upstream and downstream structure[34]. - The company is well-positioned to leverage the trends of high-performance, functional, and composite silicone materials in response to the growing market demand[34]. - The company will continue to focus on the development, production, and sales of organic silicon deep processing products and textile dyeing auxiliaries, aiming to expand its market share in the organic silicon segment[37]. Corporate Governance - The company is committed to maintaining transparency and accuracy in its financial reporting, as stated by its management team[3]. - The company held 7 shareholder meetings during the reporting period, ensuring equal treatment of all shareholders and facilitating their rights[121]. - The board of directors convened 14 meetings, with all members adhering to legal requirements and actively participating in decision-making[122]. - The supervisory board held 11 meetings, effectively overseeing the board's decisions and ensuring compliance with legal standards[123]. - The company maintains an independent financial department, ensuring no interference from the controlling shareholder in financial decisions[126]. - The company has established a complete procurement, production, and sales system, independent of the controlling shareholder[125]. - The company is committed to maintaining transparency and accuracy in its financial reporting and governance practices[129]. - The company has a diverse board with members holding various significant positions in other companies, enhancing its governance and strategic direction[133][134][135][136][137][138]. Environmental and Social Responsibility - The company is classified as a key pollutant discharge unit, adhering to various environmental protection laws and standards during operations[175]. - All construction projects have undergone environmental impact assessments and received necessary approvals, including pollution discharge permits[176]. - The company invested a total of 3.9608 million yuan in environmental protection during the reporting period[181]. - The company has been recognized as a "National Green Supply Chain Management Enterprise" in 2023, reflecting its commitment to sustainable practices[182]. - The company has established a comprehensive environmental monitoring system, with online monitoring devices transmitting data to local environmental authorities[180]. - The company has implemented a quality control system certified by ISO9001 and ISO14001, ensuring high product quality standards[185]. - The company has a robust governance structure that ensures compliance with legal and regulatory requirements, protecting shareholder rights[184]. - The company donated a total of 491,000 yuan to charity during the reporting period[187]. - The company has established a rescue fund composed of employee donations, company allocations, and other sponsorships for employee and social assistance[187]. Shareholding and Capital Management - The company plans to reduce its holdings in the issuer's stock through centralized bidding after the lock-up period, with a maximum of 1% of the total shares within any consecutive 90 days[193]. - The company commits to strictly adhere to relevant laws and regulations regarding share lock-up and reduction, ensuring compliance with shareholder commitments[194]. - The company will not transfer directly held shares until all proceeds from violations are fully paid to the issuer[194]. - The company has a voluntary lock-up commitment that will be respected during the initial public offering or refinancing[193]. - The company will ensure that any cash dividends owed will be withheld until compliance with reduction proceeds is fulfilled[194]. - The company has established a management method for the use of raised funds, ensuring compliance with relevant laws and regulations[200]. - The raised funds will be deposited in a designated special account and will be used to advance project construction and generate returns for shareholders[200]. - The company aims to quickly generate benefits from the investment projects funded by the raised capital to mitigate dilution effects[200]. - The company is committed to strict management of the raised funds to ensure they are utilized effectively for their intended purposes[200].