兴业证券股份有限公司 关于福建创识科技股份有限公司 2024 年度募集资金存放与使用情况的核查意见 兴业证券股份有限公司（以下简称"保荐机构"、"兴业证券"）作为福建创 识科技股份有限公司（以下简称"创识科技"、"公司"）首次公开发行股票并在 创业板上市的持续督导机构，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，对创识科技 2024 年度募集资金存放与 使用情况进行了审慎核查，具体核查情况如下： 一、募集资金基本情况 （一）实际募集资金金额、资金到位时间 中国证券监督管理委员会出具的《关于同意福建创识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[2021]93 号）核准福建创识科技股份有 限公司向社会公开发行人民币普通股（A 股）股票 34,125,000.00 股，每股面值 1 元，发行价格 21.31 元/股，募集资金总额为 727,203,750.00 元，扣除承销保荐 费、律师费、审计费和股份登记费等发 ...

福建创识科技股份有限公司 内部控制审计报告 信会师报字[2025]第 ZB10544 号 内部控制审计报告 信会师报字[2025]第 ZB10544 号 福建创识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则的相 关要求，我们审计了福建创识科技股份有限公司（以下简称创识科技） 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， 并评价其有效性是创识科技董事会的责任。 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。 按照中国证监会发布《上市公司实施企业内部控制规范体系监管 问题解答》(2011 年第 1 期，总第 1 期)的相关豁免规定，创识科技未 将于 2024 年度并购的子公司上海速连信息科技有限公司内部控制包 括在创识科技 2024 年度内部控制自我评价范围内。同样地，按照《企 业内部控制审计指引实施意见》的相关指 ...

Financial Performance - The company's revenue for Q1 2025 was ¥34,455,385.70, a decrease of 23.95% compared to ¥45,304,377.58 in the same period last year[5] - Net profit attributable to shareholders was ¥3,032,016.88, down 79.67% from ¥14,910,680.89 year-on-year[5] - Basic and diluted earnings per share were both ¥0.01, down 85.71% from ¥0.07 in the same period last year[5] - Net profit for the period was ¥1,222,494.58, down from ¥14,124,097.72, a decrease of approximately 91.3% year-over-year[21] - Total operating revenue decreased to ¥34,455,385.70 from ¥45,304,377.58, representing a decline of approximately 23.5% year-over-year[20] - Total operating costs increased to ¥47,393,230.33 from ¥41,130,057.83, marking an increase of about 15.5% year-over-year[20] - Research and development expenses were ¥10,756,465.75, down from ¥11,759,272.73, a decrease of approximately 8.5% year-over-year[20] - The weighted average return on equity was 0.24%, down 0.93% from 1.17% in the previous year[5] Cash Flow - The net cash flow from operating activities was -¥71,537,671.09, representing a decline of 206.76% compared to -¥23,320,542.24 in the previous year[5] - Operating cash inflow totaled $75,750,650.32, a decrease of 1.46% from $76,875,872.49 in the previous period[23] - Operating cash outflow increased significantly to $147,288,321.41, up 47% from $100,196,414.73 in the previous period[23] - Cash inflow from investment activities was $157,828,519.89, down 58.4% from $378,925,613.04 in the previous period[23] - Net cash flow from investment activities was $3,406,597.57, a decline of 96.9% compared to $112,369,659.75 in the previous period[23] - Cash inflow from financing activities was $1,960,000.00, an increase from $646,000.00 in the previous period[24] - Net cash flow from financing activities was -$481,813.69, improving from -$11,089,665.83 in the previous period[24] - The ending cash and cash equivalents balance decreased to $46,337,737.43 from $140,177,254.84 in the previous period[24] Assets and Liabilities - Total assets at the end of the reporting period were ¥1,375,230,078.61, a decrease of 1.34% from ¥1,393,939,333.22 at the end of the previous year[5] - The company's total assets decreased slightly to ¥1,375,230,078.61 from ¥1,393,939,333.22, a reduction of about 1.4%[19] - Total liabilities decreased to ¥89,034,176.96 from ¥106,807,084.50, a decline of approximately 16.7%[19] - The equity attributable to the parent company increased slightly to ¥1,288,987,305.61 from ¥1,287,089,545.91, an increase of about 0.1%[19] Shareholder Information - The number of ordinary shareholders at the end of the reporting period was 21,055[10] - The largest shareholder, Zhang Gengsheng, holds 34.17% of the shares, totaling 69,962,250 shares[11] - The top ten shareholders hold a combined total of 17,490,563.00 shares, representing a significant portion of the company's equity[12] - There are no significant changes in the shareholding structure among the top ten shareholders, with no new relationships or actions reported[12] - The company has a total of 85,845,422.0 shares under lock-up agreements, with 1,695,075.00 shares released during the current period[14] Current Assets - The company reported a total current assets of CNY 1,340,016,231.46 as of March 31, 2025, a slight decrease from CNY 1,354,756,283.75 at the beginning of the period, reflecting a decrease of approximately 1.08%[17] - Cash and cash equivalents decreased significantly from CNY 118,164,191.69 to CNY 48,519,149.40, representing a decline of about 59.0%[17] - Accounts receivable increased from CNY 56,134,590.04 to CNY 66,453,811.63, marking an increase of approximately 18.5%[17] - The company’s inventory decreased from CNY 30,618,061.19 to CNY 27,011,423.77, a reduction of about 11.0%[17] - The total non-current assets remained stable at CNY 12,440,273.68 for goodwill, unchanged from the previous period[17] - The company’s prepayments increased from CNY 5,445,387.02 to CNY 51,739,963.84, indicating a substantial rise of approximately 850.0%[17] Non-Recurring Items - The company reported non-recurring gains and losses totaling ¥219,830.77 for the period[6] - The company has not reported any changes in the number of preferred shareholders or any new strategies related to mergers and acquisitions[15] Additional Notes - The cash flow statement details are not provided in the content, indicating a need for further analysis in future reports[22]

Financial Performance - The company's operating revenue for 2024 was ¥209,360,358.05, a decrease of 19.86% compared to ¥261,245,408.45 in 2023 [20]. - Net profit attributable to shareholders for 2024 was ¥55,606,943.48, down 31.57% from ¥81,266,203.41 in 2023 [20]. - Basic earnings per share decreased by 32.50% to ¥0.27 in 2024 from ¥0.40 in 2023 [20]. - The company reported a significant drop in net profit after deducting non-recurring gains and losses, which was ¥54,022,251.96 in 2024, down 31.09% from ¥78,389,853.19 in 2023 [20]. - The company received government subsidies amounting to ¥692,943.53 in 2024, down from ¥2,028,196.64 in 2023 [26]. - The company's weighted average return on equity decreased to 4.35% in 2024 from 6.41% in 2023, a decline of 2.06% [20]. - The company achieved operating revenue of CNY 209.36 million, a decrease of 19.86% compared to the previous year, and a net profit attributable to shareholders of CNY 55.61 million, down 31.57% year-on-year [69]. - The revenue from merchant hardware significantly declined to CNY 64.62 million, a drop of 45.12% year-on-year, which was a major factor in the overall revenue and profit decrease [70]. - Digital marketing revenue surged to CNY 42.71 million, reflecting a growth of 114.61% compared to the previous year, becoming one of the company's key growth engines [70]. Cash Flow and Dividends - The company plans to distribute a cash dividend of 1.20 RMB per 10 shares to all shareholders, based on a total of 202,958,847 shares [3]. - The total cash dividend (including other methods) for the reporting period was RMB 34.530 million, representing 100% of the profit distribution total [173]. - The company reported a net cash flow from operating activities of ¥15,841,761.98, a significant increase of 1,899.90% compared to the previous year [101]. - Total cash inflow from operating activities reached ¥508,868,253.11, reflecting a year-on-year growth of 20.68% [101]. - The company plans to distribute a cash dividend of RMB 1.40 per 10 shares, totaling RMB 28.414 million for the 2023 fiscal year, with no stock dividends or capital reserve transfers [168]. - The 2024 mid-term dividend proposal includes a cash distribution of RMB 0.20 per 10 shares, amounting to RMB 4.059 million, also with no stock dividends or capital reserve transfers [169]. Market and Industry Trends - The company is positioned to benefit from the ongoing digital economy initiatives outlined in national policies, which aim to enhance the integration of digital and traditional industries [29]. - The digital yuan pilot program has expanded to 26 regions across 17 provinces, with cumulative transaction amounts exceeding 7 trillion yuan by June 2024 [38]. - The digital payment industry is evolving from a single payment service to a comprehensive digital service, enhancing merchant digital transformation [37]. - The internet user base in China reached 1.108 billion by 2024, with an internet penetration rate of 78.6% [31]. - The company is focusing on innovation-driven development, emphasizing electronic payments and digital marketing as dual engines for growth, with plans to expand into new industries such as elderly care and tourism [71]. Strategic Initiatives and Innovations - The company has transitioned from an electronic payment IT solution provider to a digital solution provider, offering integrated payment and digital marketing services [45]. - The company aims to expand its marketing services from banks to larger enterprises in various sectors, providing comprehensive marketing solutions [46]. - The company is integrating AI technology into its solutions, particularly in the development of a comprehensive smart elderly care system and medical products, to improve service efficiency and patient experience [73]. - The company has initiated over 20 provincial-level digital marketing projects, becoming a public domain traffic service provider for various banks [69]. - The company is committed to deepening its penetration into the scenic area business field, enhancing user experience through continuous optimization and upgrading of services [94]. Governance and Compliance - The company has established a complete independent financial department with a sound financial management system, ensuring no interference from the controlling shareholder [133]. - The company has developed a series of governance documents, including the internal audit system, to ensure compliance and protect shareholder rights [132]. - The company has maintained a complete separation of personnel, assets, and finances from the controlling shareholder, ensuring independent operations [133]. - The company is committed to improving its governance structure in compliance with relevant laws and regulations to protect investor rights [125]. - The company has not reported any violations or significant deficiencies in its governance practices as of the reporting period [132]. Employee and Training Initiatives - The company has established a multi-level training system to enhance employee skills and management capabilities, including onboarding, professional, and management training [166]. - The total number of employees at the end of the reporting period is 331, with 171 in the parent company and 160 in major subsidiaries [163]. - The educational background of employees includes 18 with master's degrees, 186 with bachelor's degrees, 113 with associate degrees, and 14 with education below associate level [164]. - Total employee compensation for the reporting period amounted to RMB 9.823 million, accounting for 9.64% of the total company costs, with minimal impact on profits [165]. Future Outlook and Commitments - The company anticipates significant breakthroughs in its smart elderly care business by 2025, aiming to further reduce reliance on a single bank for revenue [127]. - The company plans to accelerate the implementation of fundraising investment projects, primarily focusing on "industry electronic payment solution upgrades," "merchant service networks," and "R&D centers" to enhance its core business [194]. - The company recognizes the potential risks to future profits due to external factors and does not guarantee future profit outcomes despite the implementation of its compensation measures [195]. - The company is committed to compensating investors for losses incurred due to any misleading information in its IPO prospectus, with compensation limited to actual direct losses [193]. - The company aims for a minimum cash dividend ratio of 80% during profit distribution when in a mature development stage without significant capital expenditure [199].

福建创识科技股份有限公司 2024年度独立董事述职报告 各位股东及股东代表： 本人曾政林作为福建创识科技股份有限公司（以下简称"公司"）第七届董 事会及第八届董事会的独立董事、审计委员会召集人、薪酬与考核委员会委员。 在2024年独立董事的职任期间中，严格根据《公司法》《证券法》等法律法规和 《公司章程》《独立董事制度》等有关规定要求，出席公司董事会和股东大会会 议，慎重审议了各项议案，对相关事项发表了事前认可和独立意见，勤勉、忠实 、诚信地履行职责，积极参与公司治理，充分发挥独立董事的职能，切实维护公 司和股东特别是中小股东的合法利益。现将本人在2024年任职期间履行独立董事 职责情况报告如下： 一、独立董事的基本情况 报告期内，本人具有中国证监会《上市公司独立董事管理办法》等法律法规 以及《公司章程》《独立董事工作制度》所要求的独立性和担任公司独立董事的 任职资格，能够确保客观、独立的专业判断，不存在影响独立性的情况。本人履 历如下： 曾政林，1976年8月出生，中国国籍，大学学历，高级会计师职称，福建省会 计领军人才，全国税务师行业领军人才，长期从事财务与税收专业领域工作。任 福建华政诚仕达税务师事务所 ...

福建创识科技股份有限公司 2024年度独立董事述职报告 各位股东及股东代表： 本人熊辉作为福建创识科技股份有限公司（以下简称"公司"）第七届董事 会及第八届董事会的独立董事、提名委员会召集人、审计委员会委员，在2024年 独立董事的相关工作中，严格根据《公司法》《证券法》等法律法规和《公司章 程》《独立董事制度》等有关规定要求，出席公司董事会和股东大会会议，慎重 审议了各项议案，对相关事项发表了意见，勤勉、忠实、诚信地履行职责，积极 参与公司治理，充分发挥独立董事的职能，切实维护公司和股东特别是中小股东 的合法利益。现将本人在2024年度履行独立董事职责情况报告如下： 一、独立董事的基本情况 报告期内，本人具有中国证监会《上市公司独立董事管理办法》等法律法规 以及《公司章程》《独立董事工作制度》所要求的独立性和担任公司独立董事的 任职资格，能够确保客观、独立的专业判断，不存在影响独立性的情况。本人履 历如下： 熊辉，1972年5月出生，中国国籍。现为美国电气与电子工程师协会院士（ IEEE Fellow）、科学促进会院士(AAAS Fellow)。本科毕业于中国科学技术大学； 硕士毕业于新加坡国立大学；博士毕 ...

各位股东及股东代表： 本人刘泽军作为福建创识科技股份有限公司（以下简称"公司"或"创识科技" ）第七届董事会的独立董事、薪酬与考核委员会召集人、战略委员会委员、提名委 员会委员，任期至2024年5月17日结束。在2024年独立董事的相关工作中，严格根据 《公司法》《证券法》等法律法规和《公司章程》《独立董事制度》等有关规定要 求， 出席公司董事会和股东大会会议，慎重审议了各项议案，对相关事项发表了 意见，勤勉、忠实、诚信地履行职责，积极参与公司治理，充分发挥独立董事的职 能，切实维护公司和股东特别是中小股东的合法利益。现将本人在2024年度履行独 立董事职责情况报告如下： 福建创识科技股份有限公司 2024年度独立董事述职报告 一、独立董事的基本情况 报告期内，本人具有中国证监会《上市公司独立董事管理办法》等法律法规 以及《公司章程》《独立董事工作制度》所要求的独立性和担任公司独立董事的 任职资格，能够确保客观、独立的专业判断，不存在影响独立性的情况。本人履 历如下： 刘泽军，1966年5月出生，中国国籍。毕业于中国科学技术大学，本科学历， 研究员职称。任北京高能时代环境技术股份有限公司副董事长，2018年7 ...

福建创识科技股份有限公司 2024年度独立董事述职报告 林锦贤，1957年1月出生，中国国籍，毕业于西安交通大学计算机科学与技术 专业，博士研究生学历。曾任福建省超级计算中心主任、长威信息科技发展股份 有限公司独立董事；现任福州大学计算机与大数据学院教授，2024年5月17日起创 识科技独立董事。 作为公司独立董事，本人及直系亲属等主要社会关系成员均未在公司或附属 企业任职；本人不是公司前十名股东及其直系亲属，不存在直接或间接持有公司 已发行股份1%以上的情况；本人及直系亲属均未在直接或间接持有公司已发行股 份5%以上的股东单位或公司前五名股东单位任职。本人没有为公司及附属企业提 供财务、法律、管理咨询、技术咨询等服务，没有从公司及公司主要股东或利害 关系的机构和人员处取得额外的、未予披露的其他利益。 本人具有中国证监会《上市公司独立董事管理办法》等法律法规以及《公司 章程》《独立董事工作制度》所要求的独立性和担任公司独立董事的任职资能够 确保客观、独立的专业判断，不存在影响独立性的情况。 二、2024年度出席董事会会议情况 2024年度，本人在任期内亲自出席了3次董事会会议、列席1次股东大会，未曾 缺席或连 ...

福建创识科技股份有限公司 董事会关于在任独立董事独立性情况评估的专项意见 根据中国证券监督管理委员会《上市公司独立董事管理办法》、 深圳证券交易所《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》 等法律法规的相关要求，福建创识科技股份有限公司（以下简称"公 司"）董事会就公司在任独立董事独立性情况进行评估并出具如下专 项意见： 2025 年 4 月 25 日 经核查，根据公司独立董事熊辉、曾政林、林锦贤的任职经历以 及提交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，公司独立董事均符合《上市公司独立董事管理办法》《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。 福建创识科技股份有限公司 董事会 ...

福建创识科技股份有限公司 独立董事候选人声明与承诺 声明人曹阳作为福建创识科技股份有限公司第八届 董事会独立董事候选人，已充分了解并同意由提名人 福 建创识科技股份有限公司董事会提名为福建创识科技股份有 限公司（以下简称该公司）第八届董事会独立董事候选人。 现公开声明和保证，本人与该公司之间不存在任何影响 本人独立性的关系，且符合相关法律、行政法规、部门 规章、规范性文件和深圳证券交易所业务规则对独立董 事候选人任职资格及独立性的要求，具体声明并承诺如 下事项： 一、本人已经通过福建创识科技股份有限公司第八届董事 会提名委员会或者独立董事专门会议资格审查，提名人与 本人不存在利害关系或者其他可能影响独立履职情形的 密切关系。 是 □ 否 如否，请详细说明： 二、本人不存在《中华人民共和国公司法》第一百七十 八条等规定不得担任公司董事的情形。 是 □ 否 如否，请详细说明： 三、本人符合中国证监会《上市公司独立董事管理办法》和 深圳证券交易所业务规则规定的独立董事任职资格和条件。 是 □ 否 如否，请详细说明： 四、本人符合该公司章程规定的独立董事任职条件。 是 □ 否 如否，请详细说明： 五、本人已经参加培训 ...