广东信达律师事务所 股东大会法律意见书 中国 深圳市福田区益田路6001号太平金融大厦11、12楼 邮政编码：518038 11&12/F, Taiping Finance Tower, Yitian Road 6001, Futian District, Shenzhen, P.R.China 电话(Tel)：(0755)88265288 传真(Fax) ：(0755) 88265537 广东信达律师事务所 关于深圳朗特智能控制股份有限公司 2024 年年度股东大会 法 律 意 见 书 信达会字（2025）第149号 致：深圳朗特智能控制股份有限公司 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》）、《上市公司股东会规则》（以下简称《股东会 规则》）、《上市公司治理准则》（以下简称《治理准则》）等法律、法规、规范 性文件以及现行有效的《深圳朗特智能控制股份有限公司章程》（以下简称《公司 章程》）的规定，广东信达律师事务所（以下简称"信达"）接受深圳朗特智能控 制股份有限公司（以下简称"贵公司"或"公司"）的委托，指派张婷婷、黎诗芸 律师（以下简称"信达律师 ...

Core Viewpoint - Entropy Technology plans to acquire 55% of Longzhiyuan Technology's shares for cash, aiming to expand its smart outdoor business and enhance product offerings in this sector [1][4]. Group 1: Acquisition Details - The acquisition involves a cash purchase of 55% equity from Yu Mengchu and Li Weihua, with an estimated total valuation of Longzhiyuan not exceeding 85 million yuan [1][3]. - The transaction price for the shares is capped at 46.75 million yuan, based on the overall valuation multiplied by the equity percentage [3][4]. - Following the acquisition, Entropy Technology may pursue additional equity purchases from Longzhiyuan, contingent on certain conditions [3][4]. Group 2: Company Background - Longzhiyuan, established in 2006, specializes in smart outdoor audio-visual and optical equipment, including outdoor tracking cameras and night vision devices [3][6]. - The company previously listed on the New Third Board and had a notable revenue growth from 15.33 million yuan in 2016 to 103.39 million yuan in 2019, achieving profitability in the latter years [6][7]. Group 3: Financial Performance - Entropy Technology reported a modest revenue increase of 1.07% year-on-year for 2024, totaling 1.991 billion yuan, with a net profit of 183 million yuan, reflecting a 3.26% growth [4]. - The company's non-recurring net profit decreased by 7.21%, indicating challenges in maintaining profitability in core operations [4]. Group 4: Market Context - The valuation of Longzhiyuan has decreased from 920 million yuan during a previous acquisition attempt by another company to 850 million yuan in the current deal, representing a decline of 7.61% [7]. - The previous acquisition attempt by Shenzhen Langte Intelligent Control was terminated due to failure to reach an agreement on key terms [7].

Group 1 - The company reported that the construction of its production base in Thailand is progressing smoothly, with the main structure completed and internal decoration underway, expecting some areas to be operational by June [2] - The company is closely monitoring tariff policy uncertainties and maintaining communication with clients to develop response strategies, emphasizing its commitment to a globalization strategy to enhance market share and competitiveness [2] - The company plans to distribute a dividend of 4 yuan (including tax) for every 10 shares in 2024, with future dividend policies to be determined based on strategic planning and funding needs [2] Group 2 - The wholly-owned subsidiary, Langteng Future, is focused on the research and manufacturing of automotive parts and is currently in the early operational preparation stage [2] - The company aims to increase its overseas revenue share by 9.3% in 2024, driven by growth in other categories of smart products, while planning to expand into markets along the Belt and Road, Europe, and Southeast Asia to mitigate reliance on a single market [2] - The company stated that the termination of the acquisition of Longzhiyuan's equity did not impact its strategic planning, and it will continue to seek merger and acquisition opportunities that align with the industry chain [3]

Group 1: Company Performance and Revenue - The overseas revenue for 2024 increased by 9.3% compared to 2023, primarily driven by other smart products [2] - The company's overseas direct sales accounted for 29.71% in 2024 [4] - The first quarter of 2025 saw a decline in revenue and profit due to external macroeconomic uncertainties affecting consumer electronics [3][4] Group 2: Business Development and Strategy - The company is actively expanding its market presence in regions such as the "Belt and Road" countries, Europe, and Southeast Asia to reduce reliance on a single market [3][4] - The construction of the Thailand base is progressing, with the main structure completed and expected to be partially operational by June [3] - The company plans to continue its global strategy and enhance its market share through various initiatives [3] Group 3: Cost Control and Efficiency Measures - In 2024, the company implemented cost control measures that resulted in a lower growth rate of expenses compared to revenue [5] - The company initiated lean projects to improve production efficiency, completing 94 key projects to enhance material management and reduce costs [5] Group 4: Product Development and Market Trends - The company is focusing on artificial intelligence applications, including robotics path planning and voice recognition technologies, primarily in smart home appliances and consumer electronics [3][6] - The smart controller market is expected to grow significantly due to advancements in technology and increasing consumer demand for quality [6] - The company is committed to expanding its product offerings in emerging sectors such as new consumer electronics, automotive electronics, and energy storage [6]

本次业绩说明会出席人员有：董事兼总经理方芙蓉，董事兼董事会秘书兰美 华，董事兼财务总监付丽萍，独立董事王茂祺（如遇特殊情况，参会人员可能进 行调整）。 欢迎广大投资者积极参与。 特此公告。 关于举行2024年度暨2025年第一季度业绩说明会的公告 本公司及董事会全体成员保证信息披露的内容真实、准确和完整，没有虚 假记载、误导性陈述或重大遗漏。 深圳朗特智能控制股份有限公司（以下简称"公司"）已于 2025 年 4 月 25 日在巨潮资讯网上披露了《2024 年年度报告》及《2025 年第一季度报告》。为 便于广大投资者更深入全面地了解公司情况，公司定于 2025 年 5 月 8 日（星期 四）15:00-16:00 在"价值在线"（www.ir-online.cn）举行公司 2024 年度暨 2025 年第一季度业绩说明会，与投资者进行沟通和交流，广泛听取投资者的意见和建 议。 本次业绩说明会将采用网络互动方式进行。投资者可于 2025 年 5 月 8 日（星 期四）15:00-16:00 通过网址 https://eseb.cn/1nQBtcuzHdC 或使用微信扫描下方小 程序码即可进入参与互动交流。投资 ...

Company Overview - The company specializes in the research, design, production, and sales of smart controllers and smart products, primarily used in smart home appliances, automotive electronics, new consumer electronics, and energy storage industries [1][3] - The main products are categorized into smart controllers and smart products, with smart controllers acting as the "brain" of devices, integrating various high-tech components and technologies [2][3] Industry Development - The smart controller manufacturing industry is a high-tech sector combining technology and knowledge, driven by advancements in automation, microelectronics, and communication technologies [3] - The market for smart controllers is expanding due to the rise of artificial intelligence, cloud computing, big data, and the Internet of Things, with applications extending to smart homes, automotive electronics, renewable energy, and medical devices [3] - Government policies are promoting digitalization and intelligence in the industry, indicating a long-term growth trajectory for smart controllers driven by technological progress and consumer demand [3] Company Position - The company is recognized as a national high-tech enterprise and has received multiple honors, including "Guangdong Province Intelligent Home Electronics Controller Engineering Technology Research Center" and "National Specialized and New Small Giant" [4] - The company holds a competitive advantage in the smart appliance control and energy storage sectors, with several technologies at the forefront of the industry, focusing on the mid-to-high-end market [4] Financial Data - The company has not needed to restate previous financial data, indicating stability in its financial reporting [5] - Recent board meetings have approved significant changes in investment projects, including reallocating surplus funds for the construction of a production base in Thailand, reflecting strategic financial management [6][7]

深圳朗特智能控制股份有限公司 二〇二四年度 审计报告 致同会计师事务所（特殊普通合伙） 目 录 | 审计报告 | 1-5 | | --- | --- | | 合并及公司资产负债表 | 1-2 | | 合并及公司利润表 | 3 | | 合并及公司现金流量表 | 4 | | 合并及公司股东权益变动表 | 5-8 | | 财务报表附注 | 9-89 | 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 审计报告 致同审字（2025）第 441A014672 号 深圳朗特智能控制股份有限公司全体股东： 一、审计意见 我们审计了深圳朗特智能控制股份有限公司（以下简称朗特智能公司）财务 报表，包括 2024 年 12 月 31 日的合并及公司资产负债表，2024 年度的合并及公司 利润表、合并及公司现金流量表、合并及公司股东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 允反映了朗特智能 ...

关于深圳朗特智能控制股份有限公司 非经营性资金占用及其他关联 资金往来的专项说明 致同会计师事务所（特殊普通合伙） 目 录 关于深圳朗特智能控制股份有限公司非经营性资金占用及其他关 联资金往来的专项说明 1-2 深圳朗特智能控制股份有限公司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 1 深圳朗特智能控制股份有限公司全体股东： 1 我们接受深圳朗特智能控制股份有限公司（以下简称"朗特智能公司"） 委托，根据中国注册会计师执业准则审计了朗特智能公司 2024 年 12月 31 日的 合并及公司资产负债表，2024 年度合并及公司利润表、合并及公司现金流量 表、合并及公司股东权益变动表和财务报表附注，并出具了致同审字（2025） 第 441A014672 号无保留意见审计报告。 根据《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》等有关规定，朗特智能公司编制了本专项说明所附的深圳朗特智能控 制股份有限公司 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"）。 编制和对外披露汇总表，并确保其真实性、合法性及完整性是朗特智能 公司管理层的责任。我们对 ...

| 关于深圳朗特智能控制股份有限公司 | 2024 年度募集资金 | 1-2 | | --- | --- | --- | | 存放与实际使用情况鉴证报告 | | | | 深圳朗特智能控制股份有限公司 2024 | 年度募集资金 | 1-7 | | 存放与实际使用情况的专项报告 | | | 关于深圳朗特智能控制股份有限公司 2024 年度募集资金存放与实际使用情况 鉴证报告 致同会计师事务所（特殊普通合伙） 目 录 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 关于深圳朗特智能控制股份有限公司 2024 年度募集资金存放与实际使用情况 鉴证报告 致同会计师事务所 （特殊普通合伙） 中国注册会计师 致同专字（2025）第 441A008926 号 深圳朗特智能控制股份有限公司全体股东： 我们接受委托，对后附的深圳朗特智能控制股份有限公司（以下简称朗 特智能公司）《2024 年度募集资金存放与实际使用情况的专项报告》（以下 简称 ...

兴业证券股份有限公司（以下简称"兴业证券"或"保荐机构"）作为深圳 朗特智能控制股份有限公司（以下简称"朗特智能"、"公司"或"上市公司"） 首次公开发行股票并在创业板上市持续督导阶段的保荐机构，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》等有关规定，对公司 2024 年度募集资金存放与实际使用情况进行了核查，并发表如下意见： 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证监许可（2020）2874 号文核准，并经深圳证券 交易所同意，公司由主承销商兴业证券通过深圳证券交易所系统于 2020 年 11 月 20 日采用网上按市值申购向持有深圳市场非限售 A 股股份和非限售存托凭证市 值的公众投资者直接定价发行的方式，向社会公众公开发行了普通股（A 股）股 票 1,065 万股，发行价为每股人民币 56.52 元。截至 2020 年 11 月 26 日止，公司 共募集资金 60,193.80 万元 ...