关于广东广康生化科技股份有限公司 2024 年度非经营性资金占用及其他关联资金往来的专项说明 XYZH/2025GZAA1B0360 广东广康生化科技股份有限公司 广东广康生化科技股份有限公司全体股东： 我们按照中国注册会计师审计准则审计了广东广康生化科技股份有限（以下简称广 康生化公司）2024 年度财务报表，包括 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、合并及母公司股东权益变 动表以及财务报表附注，并于 2025 年 4 月 16 日出具了 XYZH/2025GZAA1B0362 号无保留 意见的审计报告。 根据中国证券监督管理委员会《上市公司监管指引第 8 号——上市公司资金往来、 对外担保的监管要求》（证监会公告[2022]26 号），以及深圳证券交易所相关披露的要求， 广康生化公司编制了本专项说明所附的广康生化公司 2024 年度非经营性资金占用及其 他关联资金往来情况汇总表（以下简称汇总表）。编制和对外披露汇总表，并确保其真实 性、准确性及完整性是广康生化公司的责任。我们对汇总表所载资料与我们审计广康生 化公司 202 ...

使用闲置自有资金进行委托理财的核查意见 华泰联合证券有限责任公司 关于广东广康生化科技股份有限公司 使用闲置自有资金进行委托理财的核查意见 华泰联合证券有限责任公司以下简称"华泰联合"）作为广东广康生化科技 股份有限公司（以下简称"广康生化"、"公司"或"发行人"）首次公开发行 股票的保荐人，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》等文件的要求，华泰联合对广康生化使用闲置自有资金进行委 托理财的事项进行了核查，具体核查情况如下： 一、委托理财概述 （一）委托理财目的 为提高资金使用效率、合理利用闲置自有资金，在控制投资风险且不影响公 司及子公司正常经营的前提下，公司拟使用闲置自有资金进行委托理财，以增加 公司收益，为公司及股东创造更多回报。 （二）投资额度 公司及子公司拟使用不超过 10,000 万元人民币的闲置自有资金进行委托理 财。 （三）委托理财产品品种 公司将严格控制风险，遵守审慎投资的原则对理财产品进行评估、筛选，投 资品种包括但不限于银行、证券公司、信托公司、基金管理公司等金融机构发行 的 ...

关于广东广康生化科技股份有限公司 2024 年度募集资金存放和使用情况专项核查报告 华泰联合证券有限责任公司（以下简称"华泰联合证券"或"保荐人"）作 为广东广康生化科技股份有限公司（以下简称"广康生化"、"公司"或"发行 人"）首次公开发行股票的保荐人，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》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》）等法律法规的规定，对广康生化在 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、募集资金的基本情况 募集资金年度存放和使用情况专项核查报告 华泰联合证券有限责任公司 （一）募集资金金额及到位时间 经中国证监会《关于同意广东广康生化科技股份有限公司首次公开发行股票 注册的批复》（证监许可[2023]1008 号）同意注册，公司首次公开发行人民币普 通 股 1,850.00 万 股 , 发 行 价 格 为 42.45 元 / 股 ， 募 集 资 金 总 额 为 人 民 币 785,325,000.00 元，扣除相关发行费用后实际募集 ...

广东广康生化科技股份有限公司 2024 年度独立董事述职报告（彭文平） 各位股东及股东代表： | | | | | 董事出席董事会及股东大会的情况 | | | | | --- | --- | --- | --- | --- | --- | --- | --- | | 董事姓 | 本报告期 | 现场出席 | 以通讯方式 | 委托出席 | 缺席董 | 是否连续两次 | 出席股 | | 名 | 应参加董 | 董事会次 | 参加董事会 | 董事会次 | 事会次 | 未亲自参加董 | 东大会 | | | 事会次数 | 数 | 次数 | 数 | 数 | 事会会议 | 次数 | | 彭文平 | 6 | 6 | 0 | 0 | 0 | 否 | 2 | 本人于 1972 年出生, 中国国籍，无境外永久居留权，经济学博士。2003 年 9 月至 2004 年 12 月，任华南师范大学经管学院讲师；2004 年 12 月至 2009 年 12 月，任华南师范大学经管学院副教授；2009 年 12 月至今，任华南师范大学 经管学院教授；2023 年 12 月至今，在广州安必平医药科技股份有限公司任独 立董事；2024 年 7 月至今， ...

广东广康生化科技股份有限公司 2024 年度独立董事述职报告（张志祥） 各位股东及股东代表： 作为广东广康生化科技股份有限公司（以下简称"公司"）的独立董事，根 据《公司法》《上市公司独立董事管理办法》《上市公司治理准则》等法律法规 以及《公司章程》《独立董事工作制度》等的有关规定，2024 年度，本人定期 了解检查公司经营情况，认真履行独立董事的职责，恪尽职守，勤勉尽责。本 人密切关注公司的公司治理、内部控制和规范运作，积极出席相关会议，认真 仔细审阅会议议案及相关材料，参与议题讨论并提出合理建议，对董事会的相 关事项发表独立意见，充分发挥独立董事作用，维护公司和全体股东特别是中 小股东的合法权益。现将 2024 年度本人履行独立董事职责情况报告如下： 一、独立董事的基本情况 本人于 1974 年出生，中国国籍，无境外永久居留权，2003 年 7 月获华南 农业大学农业昆虫与害虫防治专业博士学位。2003 年 7 月至 2005 年 10 月，在 华南农业大学资源环境学院农药学系任讲师；2005 年 10 月至 2013 年 12 月， 在华南农业大学资源环境学院农药学系任副教授；2015 年 11 月至 ...

广东广康生化科技股份有限公司 2024 年度独立董事述职报告（黄志威） 各位股东及股东代表： 作为广东广康生化科技股份有限公司（以下简称"公司"）的独立董事，根 据《公司法》《上市公司独立董事管理办法》《上市公司治理准则》等法律法规 以及《公司章程》《独立董事工作制度》等的有关规定，2024 年度定期了解检 查公司经营情况，认真履行独立董事的职责，恪尽职守，勤勉尽责。本人密切 关注公司的公司治理、内部控制和规范运作，积极出席相关会议，认真仔细审 阅会议议案及相关材料，参与议题讨论并提出合理建议，对董事会的相关事项 发表独立意见，充分发挥独立董事作用，维护公司和全体股东特别是中小股东 的合法权益。现将 2024 年度本人履行独立董事职责情况报告如下： 一、独立董事的基本情况 本人于 1966 年出生，中国国籍，无境外永久居留权，硕士研究生学历。1988 年 10 月至 1991 年 11 月，在万宝电器集团公司审计法律部任干部；1991 年 11 月至 2000 年 1 月，在新华社广东分社体育参考报社任记者；1999 年 9 月至 2002 年 7 月，在中山大学攻读硕士研究生学位，获经济法学硕士学位；200 ...

关于独立董事独立性自查情况的专项报告 根据《上市公司独立董事管理办法》《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》等要求，广 东广康生化科技股份有限公司（以下简称"公司"）董事会就公司在任独立董事彭文平、 黄志威、张志祥的独立性情况进行评估并出具如下专项意见： 经核查独立董事彭文平、黄志威、张志祥的任职经历以及签署的相关自查文件，上 述人员未在公司担任除独立董事以外的任何职务，也未在公司主要股东公司担任任何职 务，与公司以及主要股东之间不存在利害关系或其他可能妨碍其进行独立客观判断的关 系，因此，公司独立董事符合《上市公司独立董事管理办法》《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》中对独立董事独立性的相关要求。 广东广康生化科技股份有限公司 董事会 2025 年 4 月 18 日 1 / 1 广东广康生化科技股份有限公司董事会 ...

Financial Performance - The company's revenue for Q1 2025 was CNY 187,242,875.58, representing a 5.16% increase compared to CNY 178,058,819.17 in the same period last year[4] - Net profit attributable to shareholders decreased by 3.17% to CNY 17,109,527.99 from CNY 17,670,252.56 year-on-year[4] - The company's basic earnings per share decreased by 4.17% to CNY 0.23 from CNY 0.24 year-on-year[4] - Net profit for the current period was ¥17,007,426.37, slightly down from ¥17,638,311.26 in the previous period, representing a decrease of 3.6%[19] - Earnings per share (EPS) for the current period was ¥0.23, compared to ¥0.24 in the previous period[20] Cash Flow - The net cash flow from operating activities improved significantly, reaching CNY 4,224,156.30, a 382.43% increase from a negative cash flow of CNY -1,495,654.65 in the previous year[4] - Cash inflow from operating activities totaled ¥133,278,454.70, significantly higher than ¥92,707,705.87 in the previous period, marking an increase of 43.7%[22] - The net cash flow from operating activities was 4,224,156.30, a significant improvement from the previous period's negative cash flow of -1,495,654.65[23] - Cash inflow from investment activities reached 958,147,125.93, up from 580,638,710.89 in the previous period[23] - The net cash flow from investment activities was -56,833,082.45, a decline from the previous period's positive cash flow of 58,471,234.40[23] - Cash inflow from financing activities amounted to 136,296,628.05, compared to 101,116,615.87 in the prior period[23] - The net cash flow from financing activities increased to 61,959,260.62 from 3,810,123.30 in the previous period[23] Assets and Liabilities - Total assets increased by 1.29% to CNY 2,011,100,312.28 compared to CNY 1,985,396,036.66 at the end of the previous year[4] - Total current assets increased to CNY 1,086,819,116.31 from CNY 1,063,088,386.12, reflecting a growth of approximately 2.3%[15] - Total liabilities decreased from CNY 521,263,307.26 to CNY 497,432,448.74, a reduction of approximately 4.5%[15] - Total liabilities increased to ¥669,113,027.68 from ¥661,718,705.69, showing a growth of 1.9%[16] - Total equity attributable to shareholders of the parent company rose to ¥1,341,025,065.38 from ¥1,322,613,010.13, an increase of 1.4%[16] Research and Development - The company reported a significant increase in research and development expenses, which rose by 74.34% to CNY 763.60 from CNY 437.99 in the same period last year[9] - Research and development expenses rose to ¥7,635,984.13, up 74.5% from ¥4,379,916.17 in the previous period, indicating a strong focus on innovation[18] Shareholder Information - The number of ordinary shareholders at the end of the reporting period was 8,501[11] Financial Management - The company experienced a 67.23% increase in trading financial assets, amounting to CNY 45,201.59, due to cash management using idle raised funds[8] - Trading financial assets significantly increased to CNY 452,015,943.14 from CNY 270,295,332.05, representing a growth of approximately 67.2%[14] - Financial expenses increased to ¥3,504,779.31, compared to ¥1,394,119.37 in the previous period, reflecting higher interest costs[19]

Financial Performance - The company reported a plan not to distribute cash dividends, issue bonus shares, or increase capital from reserves[7]. - The company's operating revenue for 2024 reached ¥723,480,846.94, representing a 46.15% increase compared to ¥495,011,431.63 in 2023[18]. - Net profit attributable to shareholders for 2024 was ¥34,681,288.66, up 15.33% from ¥30,071,413.11 in 2023[18]. - The net profit attributable to shareholders after deducting non-recurring gains and losses decreased by 11.45% to ¥23,052,118.57 from ¥26,034,191.14 in 2023[18]. - The total assets at the end of 2024 were ¥1,985,396,036.66, an increase of 8.43% from ¥1,831,102,296.46 at the end of 2023[18]. - The basic earnings per share for 2024 was ¥0.47, a slight increase of 2.17% from ¥0.46 in 2023[18]. - The company reported a cash flow from operating activities of ¥14,344,838.53, which is a 14.79% increase from ¥12,496,503.91 in 2023[18]. - The company experienced a significant decline in net profit in the second quarter, reporting a loss of ¥6,916,400.18 attributable to shareholders[21]. - The company received government subsidies amounting to ¥1,324,480.88 in 2024, down from ¥3,222,499.95 in 2023[24]. Risk Factors - The company faces major risks including raw material price fluctuations, market competition, safety production risks, environmental protection risks, and exchange rate fluctuations[6]. - The company emphasizes the importance of risk awareness for investors regarding future plans and performance forecasts[6]. - The company faces risks from raw material price fluctuations, with strategies to enhance strategic procurement management and optimize supply chain management to mitigate impacts[134]. - The company faces foreign exchange risk due to overseas sales primarily denominated in USD, which could significantly impact performance with increased international sales[139]. Market Trends - The global pesticide market is expected to grow due to increasing food demand driven by population growth, with the global population projected to reach nearly 8.2 billion by mid-2024[28]. - Climate change is exacerbating pest and disease issues, with a 10%-25% increase in crop losses due to pests for every 1°C rise in temperature, highlighting the ongoing demand for pesticide products[29]. - The global pesticide market is currently in a destocking phase, with significant price declines observed due to high interest rates and supply chain adjustments[30]. - In 2024, China's pesticide export volume is projected to reach 3.1761 million tons, a 28.82% increase from 2.4656 million tons in 2023, while export value is expected to hit $8.999 billion, up 11.28% from $8.087 billion[36]. Product Development and Innovation - The company has obtained 125 pesticide product registration certificates and 39 production licenses, showcasing its strong product development capabilities[40]. - The company focuses on a "differentiated and niche" competitive strategy, developing high-margin products with strong market potential[38]. - The company has innovated clean production processes for key products, aligning with national agricultural development policies[40]. - The company has established a strict and standardized production management system, obtaining certifications for quality, occupational health and safety, and environmental management[41]. - The company is actively pursuing new product development to enhance its competitive edge in the agricultural chemicals sector[49]. Corporate Governance - The board of directors confirmed the accuracy and completeness of the annual report, with all members present for the meeting[6]. - The financial report is guaranteed to be true, accurate, and complete by the company's responsible persons[5]. - The company has held two shareholder meetings during the reporting period, adhering strictly to legal and regulatory requirements[145]. - The board of directors consists of 7 members, including 3 independent directors, ensuring compliance with governance standards[147]. - The company has established an independent financial accounting system, enabling it to make autonomous financial decisions[152]. Environmental Compliance - The company strictly adheres to various environmental protection laws and industry standards, including the "Water Pollution Prevention Law" and "Air Pollution Prevention Law"[197]. - The company's wastewater discharge includes ammonia nitrogen at 4.158 mg/L, which is below the limit of 10 mg/L, and chemical oxygen demand at 18.986 mg/L, below the limit of 90 mg/L[199]. - The company has established online monitoring systems for major pollutants at discharge points to ensure compliance with environmental standards[200]. - The company has implemented a principle of "clear sewage diversion" and continuously optimizes wastewater collection and treatment systems[200]. Research and Development - The company invested 38.83 million yuan in R&D, accounting for 5.37% of operating revenue, enhancing innovation and technical support for business development[65]. - The company increased its R&D personnel from 68 in 2023 to 80 in 2024, representing a growth of 17.65%[94]. - R&D investment amounted to ¥38,829,391.03 in 2024, accounting for 5.37% of operating revenue, slightly down from 5.47% in 2023[94]. - The company is conducting small-scale tests for new formulation products, aiming to develop economically viable new formulations and enhance market competitiveness[92]. Financial Management - The company has established a comprehensive internal control system to manage risks and ensure effective operations, with no significant omissions identified[190]. - The internal control evaluation report will be fully disclosed on April 18, 2025, covering all units and business areas of the company[192]. - The company’s internal control system is designed to prevent significant misstatements in financial reporting and is regularly evaluated for effectiveness[190]. - The company has not implemented any employee stock ownership plans or other incentive measures during the reporting period[188]. Strategic Planning - The company aims to implement a "one chain, multiple heads" industrial chain structure to enhance its competitive advantage and cost efficiency in the agricultural chemical sector[126]. - The company plans to focus on core products, industrial chain construction, and cost reduction in its 2025 operational plan[128]. - The company plans to enhance its digital marketing strategy, aiming for a 50% increase in online sales channels[8]. - The company is exploring opportunities for market expansion and potential acquisitions to strengthen its position in the industry[49].

广康生化（300804）公告，2024年营业收入7.23亿元，同比增长46.15%。归属于上市公司股东的净利润 3468.13万元，同比增长15.33%。基本每股收益0.47元/股，同比增长2.17%。公司计划不派发现金红利， 不送红股，不以公积金转增股本。 ...