关于对惠州光弘科技股份有限公司 申请向特定对象发行股票的 审核问询函的回复 信会师函字[2025]第ZI578号 立信会计师事务所（特殊普通合伙） 关于深圳证券交易所 对惠州光弘科技股份有限公司 申请向特定对象发行股票的审核问询函的回复 信会师函字[2025]第ZI578号 深圳证券交易所： 惠州光弘科技股份有限公司（以下简称"光弘科技"或"公司"）于 2025 年 8 月 31 日收到贵所下发的《关于惠州光弘科技股份有限公司申请向特定对象发行 股票的审核问询函》（审核函〔2025〕020044 号，以下简称"问询函"），立信 会计师事务所（特殊普通合伙）（以下简称"会计师"或"本所"）对于关注函中提 到的需要会计师说明的问题进行了认真分析与核查，现根据关注函所涉问题进行 说明和答复，其中所涉及的 2025 年 1-6 月财务数据未经审计。具体内容如下： 本回复财务数据均保留两位小数，若出现总数与各分项数值之和尾数不符的 情况，均为四舍五入原因造成。 2-1 请发行人补充说明：（1）结合各细分产品销售收入、产品价格、销量及毛 利率变动、行业的供需状况、公司竞争优势、期间费用变化等，量化说明公司 2-2 报告期 ...

本报告依据中国资产评估准则编制 惠州光弘科技股份有限公司拟募集资金 所涉及的 ALL CIRCUITS S.A.S.股东全部权 益市场价值 资产评估报告 国众联评报字(2025) 第 3-0143 号 此为二维码防伪标志,内 含本报告估值主要信息， 建议报告使用方查证核实 评估机构:国众联资产评估土地房地产估 价有限公司 联系地址: 深圳市罗湖区清水河街道清水 河社区清水河三路 7 号中海慧 智大厦 1 栋 1C618 网址: www.gzlchina.com 电话:0755-88832456 邮编:518024 报告日期: 二〇二五年七月二十五日 中国资产评估协会 资产评估业务报告备案回执 | 报告编码: | 4747020007202501815 | | --- | --- | | 合同编号: | (2025) 国众联评委第(4-250) 号 | | 报告类型: 法定评估业务资产评估报告 | | | 报告文号: 国众联评报字(2025)第3-0143号 | | | 报告名称: S. A. S. 股东全部权益市场价值 | 惠州光弘科技股份有限公司拟募集资金所涉及的ALL CIRCUITS | | 723.7 ...

惠州光弘科技股份有限公司 2024 年度审计报告及财务报表 信会师报字[2025]第 ZI10295 号 6-1-1 e a C The c er and C o o () e x . () . 审计报告及财务报表 (2024年01月01日至2024年12月31日止) | | 目录 | 页次 | | --- | --- | --- | | 1 | 审计报告 | 1-5 | | | 财务报表 | | | | 合并资产负债表和母公司资产负债表 | 1-4 | | | 合并利润表和母公司利润表 | 5-6 | | | 合并现金流量表和母公司现金流量表 | 7-8 | | | 合并所有者权益变动表和母公司所有者权益受可表 | 9-12 | | | 财务报表附注 | 1-94 | | 11 | 蓦各所及注册会计师执业资质让明 | | C 0 U E明该审计报告是否由具有执业许可的会计师 您可使用手机"扫一扫"或进入"注册会 惠州光弘科技股份有限公司 6-1-2 C C C O 信会师报字[2025]第 ZI10295 号 O () () () () 审计报告 立信会计师事务所(特殊普通合1 CHINA SHU LUN ...

关于惠州光弘科技股份有限公司 申请向特定对象发行股票的 审核问询函的回复 致同会计师事务所（特殊普通合伙） 4-1-2 致同会计师事务所（特殊普通合伙） 中国北京朝阳区建国门外大街 22 号 赛特广场 5 层邮编 100004 电话 +86 10 8566 5588 传真 +86 10 8566 5120 www.grantthornton.cn 关于惠州光弘科技股份有限公司 申请向特定对象发行股票的审核问询函的回复 致同专字（2025）第 110A020057 号 深圳证券交易所： 致同会计师事务所（特殊普通合伙）（以下简称"我们"）接受惠州光 弘科技股份有限公司委托（以下简称"光弘科技"）对 All Circuits S.A.S. （以下简称"AC 公司"）2024 年度及 2025 年 1-3 月财务报表，包括 2024 年 12 月 31 日及 2025 年 3 月 31 日的合并及公司资产负债表，2024 年度及 2025 年 1-3 月的合并及公司利润表、合并及公司现金流量表、合并 及公司所有者权益变动表以及相关财务报表附注进行审计，并于 2025 年 7 月 21 日出具致同审字（2025）第 ...

4-2-1 国众联资产评估土地房地产估价有限公司 年 月 日 关于惠州光弘科技股份有限公司申请向特定对象 发行股票的审核问询函的回复 深圳证券交易所： 根据贵所于 2025 年 8 月 31 日出具的《关于惠州光弘科技股份有 限公司申请向特定对象发行股票的审核问询函》（审核函〔2025〕 020044 号），国众联资产评估土地房地产估价有限公司（以下简称"评 估师""评估机构"）对问询函所涉及的问题认真进行了逐项核查和落 实，现就相关事项回复如下，请贵所予以审核。 如无特殊说明，本回复中的词语或简称均与《惠州光弘科技股份 有限公司拟募集资金所涉及的 ALL CIRCUITS S.A.S.股东全部权益市 场价值》资产评估报告中的"释义"所定义的词语或简称具有相同的 含义。本回复任何表格中若出现总数与表格所列数值总和不符，如无 特殊说明均系四舍五入所致。 本回复中字体代表含义如下： | 问询函所列问题 | 黑体、加粗 | | --- | --- | | 对问题的回答 | 宋体、Times New Roman | 4-2-2 | | | | 问题二 . | | --- | 问题二 公司本次向特定对象发行 A 股股票 ...

北京市中伦律师事务所 关于惠州光弘科技股份有限公司 2024 年度向特定对象发行股票的 补充法律意见书（一） 二〇二五年九月 | 二十、结论 126 | | --- | 补充法律意见书（一） 北京市中伦律师事务所 关于惠州光弘科技股份有限公司 2024 年度向特定对象发行股票的 补充法律意见书（一） 致：惠州光弘科技股份有限公司 北京市中伦律师事务所（以下简称"本所"）依法接受委托，担任惠州光弘 科技股份有限公司（以下简称"发行人"、"公司"或"光弘科技"）2024 年 度向特定对象发行 A 股股票（以下简称"本次发行"）的专项法律顾问，为发 行人本次发行提供法律服务并出具法律意见。 根据有关法律、法规和规范性文件的规定，按照律师行业公认的业务标准、 道德规范和勤勉尽责精神，本所就发行人本次发行已于 2025 年 8 月 1 日出具了 《北京市中伦律师事务所关于惠州光弘科技股份有限公司 2024 年度向特定对象 发行股票的法律意见书》（以下简称"《法律意见书》"）和《北京市中伦律师 事务所关于惠州光弘科技股份有限公司 2024 年度向特定对象发行股票的律师工 作报告》（以下简称"《律师工作报告》"）。 深圳证 ...

惠州光弘科技股份有限公司 DBG Technology Co., Ltd （惠州市大亚湾响水河工业园永达路 5 号） 向特定对象发行股票 募集说明书 二〇二五年九月 w 证券代码：300735 证券简称：光弘科 技 保荐人（主承销商） （中国（上海）自由贸易试验区商城路 618 号） 惠州光弘科技股份有限公司 向特定对象发行股票募集说明书 声 明 本公司及全体董事、高级管理人员承诺本募集说明书内容真实、准确、完整， 不存在虚假记载、误导性陈述或重大遗漏，按照诚信原则履行承诺，并承担相应 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（会计主管人员）保证 本募集说明书中财务会计报告真实、准确、完整。 证券监督管理机构及其他政府部门对本次发行所作的任何决定，均不表明其 对发行人所发行证券的价值或投资者的收益作出实质性判断或者保证。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，由此变化引致的投资风险，由投资者自行负责。 1-1-1 惠州光弘科技股份有限公司 向特定对象发行股票募集说明书 重大事项提示 本公司特别提醒投资者注意以 ...

Group 1: Company Overview and Activities - Guanghong Technology has been engaged in EMS electronic manufacturing services for over 30 years, accumulating rich technical experience and holding 95 patents and 21 software copyrights [3] - The company participated in the "2025 Guangdong Listed Companies Investor Relations Management Month" event on September 19, 2025, via the Panoramic Network [2] - The company has 13 manufacturing bases across 7 countries on 4 continents, with significant production capabilities in India and Vietnam [4] Group 2: Production Capacity and Expansion - The Shenzhen Pingshan Intelligent Manufacturing Park is a key new manufacturing base, currently in trial operation with plans for further production line integration [3] - The Indian base employs over 10,000 staff with a monthly capacity of 3 million smartphones or similar products, while the Vietnam base produces over 3 million electronic products monthly [5] - The company is actively expanding its manufacturing capacity in response to international customer demand, including acquiring additional land in Vietnam [5] Group 3: Financial and Investment Insights - The company’s application for a private placement of shares was formally accepted by the Shenzhen Stock Exchange on August 13, 2025, which is crucial for future funding [4] - R&D investment for 2024 is projected at 138 million yuan, with an annual growth rate of nearly 10% in R&D spending over the past few years [5] Group 4: Market Position and Future Prospects - The company is exploring opportunities to collaborate with leading brands, including Apple, and is focused on enhancing its global manufacturing network [4] - The EMS industry is expected to grow significantly, with the company aiming to leverage its differentiated advantages to capture market share [4] - The company is positioned to respond to the increasing demand for AI server hardware manufacturing, which is anticipated to grow due to market trends [4]

Company Overview - Guanghong Technology Co., Ltd. is located in Huizhou, Guangdong Province, and was established on March 24, 1995. The company was listed on December 29, 2017. Its main business involves PCBA and finished product assembly for consumer electronics, network communications, and automotive electronics, along with providing complete services such as process technology research and development, process design, procurement management, production control, and warehousing logistics [1]. Financial Performance - As of June 30, 2025, Guanghong Technology achieved operating revenue of 3.318 billion yuan, representing a year-on-year growth of 0.17%. The net profit attributable to shareholders was 99.3431 million yuan, with a year-on-year increase of 0.46% [2]. - The company has cumulatively distributed 1.188 billion yuan in dividends since its A-share listing, with 537 million yuan distributed over the past three years [3]. Stock Performance - On September 19, Guanghong Technology's stock price increased by 2.15%, reaching 31.42 yuan per share, with a trading volume of 303 million yuan and a turnover rate of 1.29%. The total market capitalization is 24.114 billion yuan [1]. - Year-to-date, the stock price has risen by 13.27%, with a 5-day increase of 5.22%, a 20-day increase of 1.39%, and a 60-day increase of 25.83% [1]. Shareholder Structure - As of June 30, 2025, the number of shareholders decreased by 9.18% to 77,300, while the average number of circulating shares per person increased by 10.15% to 9,798 shares [2]. - The top ten circulating shareholders include major ETFs, with E Fund's ChiNext ETF holding 9.3338 million shares, a decrease of 246,500 shares from the previous period. New entrants include Southern CSI 500 ETF, holding 5.7077 million shares [3].

Core Viewpoint - Guanghong Technology's stock price has shown a modest increase this year, with a notable rise in recent trading days, indicating potential investor interest and market confidence in the company's performance [1][2]. Financial Performance - As of June 30, 2025, Guanghong Technology reported a revenue of 3.318 billion yuan, reflecting a year-on-year growth of 0.17% [2]. - The net profit attributable to shareholders for the same period was 99.3431 million yuan, with a year-on-year increase of 0.46% [2]. Stock Market Activity - On September 18, Guanghong Technology's stock price decreased by 2.01%, closing at 30.69 yuan per share, with a trading volume of 843 million yuan and a turnover rate of 3.56% [1]. - The company has seen a year-to-date stock price increase of 10.63%, with a 2.71% rise over the last five trading days and a 24.15% increase over the last 60 days [1]. Shareholder Information - As of June 30, 2025, the number of shareholders decreased by 9.18% to 77,300, while the average number of circulating shares per person increased by 10.15% to 9,798 shares [2]. - The top ten circulating shareholders include notable ETFs, with changes in holdings indicating shifts in institutional investment [3]. Dividend Distribution - Guanghong Technology has distributed a total of 1.188 billion yuan in dividends since its A-share listing, with 537 million yuan distributed over the past three years [3]. Business Overview - Guanghong Technology specializes in PCBA and finished product assembly for consumer electronics, network communications, and automotive electronics, with revenue composition of 60.98% from consumer electronics and 38.04% from automotive electronics [1]. - The company is categorized under the electronic industry, specifically in consumer electronics components and assembly [1].