艾可蓝 2025 年股票激励计划法律意见书 北京天驰君泰（合肥）律师事务所 关于安徽艾可蓝环保股份有限公司 2025年限制性股票激励计划（草案） 之法律意见书 天驰君泰-合（2025）非第00012号 致：安徽艾可蓝环保股份有限公司 根据《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》"）、中国证券监督管理委员会（以下简称 "中国证监会"）《上市公司股权激励管理办法》（以下简称"《管理办法》"） 等有关法律、法规和规范性文件以及《安徽艾可蓝环保股份有限公司章程》（以 下简称"《公司章程》"）的规定，北京天驰君泰（合肥）律师事务所（以下简 称"本所"）依法接受安徽艾可蓝环保股份有限公司(以下简称"艾可蓝"或 "公司")的委托，指派本所张俊、汪泳艳律师作为经办律师，为公司实施2025 年限制性股票激励计划（草案）（以下简称"本次激励计划"）及相关事项出具 本法律意见书。 为出具本法律意见书，本所律师谨作如下承诺和声明： 1、本法律意见书是本所律师依据《公司法》、《证券法》、《管理办法》 等法律、法规和规范性文件的有关规定及出具日前艾可蓝已经发生或存在的事实 出具 ...

本报告依据中国资产评估准则编制 安 徽 艾 可 蓝 环 保 股 份 有 限 公 司 拟 对 并 购 A c t B l u e F r a n c e S A S 所 形 成 的 商 誉 进 行 减 值 测 试 涉 及 的 资 产 组 可 收 回 金 额 资 产 评 估 报 告 中水致远评报字[2025]第 020337 号 中水致远资产评估有限公司 二Ｏ二五年四月十八日 四、资产评估报告使用人应当正确理解和使用评估结论，评估结论 不等同于评估对象可实现价格，评估结论不应当被认为是对评估对象可 实现价格的保证。 | 目 录 | 1 | | --- | --- | | 声 明 | 2 | | 摘 要 | 3 | | 正 文 | 5 | | 一、委托人和其他资产评估报告使用人 | 5 | | 二、评估目的 | 8 | | 三、评估对象和评估范围 | 8 | | 四、价值类型及其定义 | 10 | | 五、评估基准日 | 10 | | 六、评估依据 | 10 | | 七、评估方法 | 13 | | 八、评估程序实施过程和情况 | 16 | | 九、评估假设 | 18 | | 十、评估结论 | 19 | | 十一、特 ...

我们接受委托，依据中国注册会计师审计准则审计了安徽艾可蓝环保股份有 限公司（以下简称艾可蓝）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 25 日出具了容诚专字 [2025]230Z1376 号的无保留意见审计报告。 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》的要求及深圳证券交易所《深圳证券交易所创业板上 市公司自律监管指南第 1 号——业务办理》的规定，艾可蓝管理层编制了后附的 安徽艾可蓝环保股份有限公司 2024 年度非经营性资金占用及其他关联资金往来情 况汇总表（以下简称汇总表）。如实编制和对外披露汇总表并保证其真实、准确、 完整是艾可蓝管理层的责任。 我们对汇总表所载信息与本所审计艾可蓝 2024 年度财务报表时所复核的会计 资料和经审计的财务报表的相关内容进行了核对，在所有重大方面没有发现不一 致。除了对艾可蓝实施 2024 年度财务报表审计中所执行的对关联方交易有关的审 计程序外，我们并未对汇总表 ...

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/ 审 计 报 告 容诚审字[2025] 230Z2901 号 安徽艾可蓝环保股份有限公司全体股东： 一、审计意见 我们审计了安徽艾可蓝环保股份有限公司（以下简称艾可蓝）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、合并及母公司所有者权益变动表以及相关财务报表附 注。 我们认为，后附的财务报表在所有重大方面按照企业会计准则的规定编制，公 允反映了艾可蓝 2024 年 12 月 31 日的合并及母公司财务状况以及 2024 年度的合 并及母公司经营成果和现金流量。 二、形成审计意见的基础 我们按照中国注册会计师审计准则的规定执行了审计工作。审计报告的"注册 会计师对财务报表审计的责任"部分进一步阐述了我们在这些准 ...

内部控制审计报告 安徽艾可蓝环保股份有限公司 容诚审字[2025]230Z3011 号 容诚会计师事务所(特殊普通合伙) 中国·北京 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]230Z3011 号 安徽艾可蓝环保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 们审计了安徽艾可蓝环保股份有限公司（以下简称"艾可蓝"）2024 年 12 月 31 日 的财务报告内部控制的有效性。 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，并评价其有效性是艾可 蓝董事会的责任。 二、注册会计师的责任 （特殊普通合伙） 容诚会计师事务所 中国注册会计师： 王书彦 三、内部控制的固有局限性 内部控制具有固 ...

Financial Performance - The company's operating revenue for 2024 is reported at ¥946,540,590.39, a decrease of 9.56% compared to ¥1,046,542,458.78 in 2023[18]. - Net profit attributable to shareholders for 2024 is ¥49,877,842.84, showing a significant increase of 366.61% from ¥10,689,432.90 in 2023[18]. - The net cash flow from operating activities improved to ¥133,356,351.17, a 415.10% increase from -¥42,322,033.94 in 2023[18]. - Basic earnings per share for 2024 is reported at ¥0.6305, reflecting a 371.93% increase from ¥0.1336 in 2023[18]. - Total assets as of the end of 2024 reached ¥2,050,912,466.99, marking a 16.33% increase from ¥1,762,978,993.52 at the end of 2023[18]. - The net assets attributable to shareholders increased to ¥827,939,265.41, a rise of 1.89% from ¥812,613,827.71 in 2023[18]. - The weighted average return on net assets for 2024 is reported at 6.09%, up from 1.17% in 2023, indicating improved profitability[18]. - The net profit excluding non-recurring gains and losses for 2024 is ¥37,221,716.33, a 303.61% increase from -¥18,280,707.53 in 2023[18]. - The company reported a total of 12,656,126.51 CNY in non-recurring gains and losses for 2024, down from 28,970,140.43 CNY in 2023[25]. - The company's total revenue for 2024 was approximately ¥946.54 million, a decrease of 9.56% compared to ¥1,046.54 million in 2023[55]. Dividend and Share Repurchase - The company plans to distribute a cash dividend of 0.52 CNY per 10 shares to all shareholders, based on a total of 78,740,300 shares[4]. - A cash dividend of RMB 0.64 per 10 shares (including tax) was approved, amounting to a total distribution of RMB 5,039,379.20[150]. - The total amount of cash dividends and share repurchases for 2024 was RMB 34,154,993.52, representing 68.48% of the net profit attributable to shareholders[156]. - The company repurchased a total of 1,259,700 shares, representing 1.57% of the total share capital, with a total transaction amount of ¥25,021,118.72[54]. Risk Management and Governance - The company emphasizes the importance of risk awareness regarding forward-looking statements in the annual report[4]. - The board of directors has confirmed the accuracy and completeness of the financial report, ensuring no significant omissions or misleading statements[4]. - The company has established a robust internal control system to adapt to rapid business expansion and mitigate management risks[99]. - The company has committed to maintaining transparency and governance standards as evidenced by the shareholder meetings and board elections[119]. - The company has a governance structure in place for its red-chip architecture, although details were not disclosed[118]. - The company has committed to not selling shares held before the IPO during the lock-up period, which lasts until February 2025[175]. Research and Development - The company is developing a new SCR catalyst that meets the National VI standards, which has already transitioned to mass production[65]. - The company plans to achieve mass production of a high-precision electric control nozzle by 2025, enhancing product competitiveness[65]. - The company is working on a new generation of SCR systems to improve performance and market competitiveness[65]. - Research and development (R&D) expenditure for 2024 was ¥52,258,329.03, accounting for 5.52% of operating revenue, down from 5.97% in 2023[67]. - The number of R&D personnel decreased slightly to 182 in 2024, while the proportion of R&D staff increased to 37.60% from 35.38% in 2023[67]. - The company is committed to increasing R&D investment in the hydrogen energy industry chain and accelerating the transformation of technological achievements, particularly in fuel cell catalysts and methanol reforming hydrogen technology[93]. Market and Industry Trends - The company operates in the rapidly growing engine exhaust after-treatment industry, with significant demand driven by stricter environmental regulations and increased awareness of pollution[28]. - The Chinese government has intensified regulations on vehicle emissions, with strict penalties for non-compliance, supporting the growth of the exhaust after-treatment market[31]. - The "14th Five-Year" national key R&D plan aims to address pollution control technology for diesel vehicles, promoting the development of a complete technology industry chain in the exhaust after-treatment sector[33]. - The company has expanded its product applications from light diesel engines to heavy diesel, non-road vehicles, and marine engines, serving major clients in the industry[30]. Operational Efficiency - The company has established a comprehensive supply chain management system to quickly respond to market demands and ensure product quality[45]. - The company has passed the IATF16949 quality management system certification, continuously improving product quality through regular management reviews[45]. - The company has implemented a competitive salary policy to enhance employee motivation and ensure fairness[146]. - A comprehensive employee training program was established to improve overall management and technical capabilities[147]. Shareholder Engagement - The annual shareholders' meeting had an investor participation rate of 52.72% on May 14, 2024[116]. - The first extraordinary shareholders' meeting in 2024 had a participation rate of 52.94% on November 22, 2024[116]. - The second extraordinary shareholders' meeting in 2024 had a participation rate of 53.28% on December 30, 2024[116]. Environmental Commitment - The company actively complies with environmental laws and regulations, implementing measures to reduce emissions and enhance sustainability[171]. - The company reported a green electricity usage rate of 20.38% during the reporting period, contributing to a reduction in carbon emissions[163]. - The company has not faced any administrative penalties related to environmental issues during the reporting period[163]. Employee and Management Structure - The total number of employees at the end of the reporting period is 484, with 300 in the parent company and 184 in major subsidiaries[144]. - The professional composition includes 209 production personnel, 22 sales personnel, 182 technical personnel, 15 financial personnel, and 56 administrative personnel[145]. - The total remuneration for the board of directors, supervisors, and senior management during the reporting period was 3.8189 million yuan (including tax) for 17 individuals[134].

安徽艾可蓝环保股份有限公司 关于获得政府补助的公告 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。 一、获得政府补助的基本情况 安徽艾可蓝环保股份有限公司（以下简称"公司"）于近日收到地方政府相关 部门下发的融资贴息 300.00 万元人民币，单笔金额占公司最近一个会计年度经 审计的归属于上市公司股东的净利润 28.07%。截至本公告披露日，公司已经收 到上述款项，具体情况如下： | | | | | | | 占最近一期 | | | --- | --- | --- | --- | --- | --- | --- | --- | | 获得补助主 | 补助金额 | 到账时间 | | 补助 是否与日常 | | 经审计净利 | 是否具有 | | 体 | （万元） | | | 形式 经营相关 | | 润绝对值的 | 可持续性 | | | | | | | 比例 | | | | 安徽艾可蓝 | | 2025 年 3 | 月 | | | | | | 环保股份有 | 300.00 | | | 现金 是 | | 28.07% | 否 | | | | 26 日 | | | | | | ...

证券代码：300816 证券简称：艾可蓝 公告编号：2025-005 安徽艾可蓝环保股份有限公司 关于控股股东、实际控制人部分股份解除质押的公告 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。 安徽艾可蓝环保股份有限公司（以下简称"公司"）近日收到公司控股股东、 实际控制人刘屹先生的通知，刘屹先生将其持有的公司部分股权办理了解除质押 的登记手续，具体情况如下： 注：上表中如出现合计数与各分项数值总和不符，均为四舍五入原因造成。 二、股东股份累计被质押的情况 注：刘屹先生共持有公司股份 31,108,572 股，其中 23,331,429 股为高管锁定股，中国 股东 名称 是否为控 股股东或 第一大股 东及其一 致行动人 本次解除 质押数量 （股） 占其所 持股份 比例 占公司 总股本 比例 起始日 解除日期 质权人 刘屹 是 7,100,000 22.82% 8.88% 2024 年 7 月 22 日 2025 年 2 月 14 日 合肥兴泰 科技小额 贷款有限 公司 合计 7,100,000 22.82% 8.88% - - - 一、本次解除质押的基本情况 ...

证券代码：300816 证券简称：艾可蓝 公告编号：2025-004 安徽艾可蓝环保股份有限公司 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。 一、股票交易异常波动的具体情况 安徽艾可蓝环保股份有限公司（以下简称"公司"，股票简称：艾可蓝，股票 代码：300816）股票于2025年2月13日、2月14日连续二个交易日收盘价涨跌幅偏 离值累计达到43.65%，根据《深圳证券交易所交易规则》《深圳证券交易所创业 板股票上市规则》的相关规定，属于股票交易异常波动的情况。 二、公司关注并核实情况的说明 公司董事会已对股票交易发生异动问题进行自查，并对公司、控股股东及实 际控制人就相关事项进行了核实，现就有关情况说明如下： 股票交易异常波动公告 4、经查询，公司、控股股东及实际控制人不存在关于本公司的应披露而未 披露的重大事项，或处于筹划阶段的重大事项； 5、经查询，公司控股股东、实际控制人在公司股票交易异常波动期间未买 卖公司股票； 6、经查询，公司不存在违反公平信息披露规定的其他情形。 三、是否存在应披露而未披露信息的说明 本公司董事会确认，公司目前没有任何根据《 ...

Financial Performance - The company expects a net profit attributable to shareholders of 45 million to 65 million RMB, representing a year-on-year increase of 320.98% to 508.08% compared to 10.69 million RMB in the same period last year[4] - The net profit after deducting non-recurring gains and losses is projected to be 35 million to 50 million RMB, recovering from a loss of 18.28 million RMB in the previous year[4] Operational Improvements - The significant performance improvement is attributed to the expansion of the shipbuilding segment, with notable growth in sales and profits compared to the previous year[6] - The company has implemented cost reduction and efficiency enhancement measures, leading to improved cost management and operational efficiency[6] Non-Recurring Items - Non-recurring gains and losses for the year 2024 are estimated to be between 12 million and 18 million RMB, primarily from government subsidies and investment income[6] Audit and Reporting - The financial data in this earnings forecast has not been audited by external auditors, and the final figures will be disclosed in the 2024 annual report[7]