证券代码：300946 证券简称：恒而达 编号：2024-036 福建恒而达新材料股份有限公司 关于第一期员工持股计划锁定期届满的提示性公告 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。 福建恒而达新材料股份有限公司（以下简称公司）于2023年3月17日召开第 二届董事会第八次会议及第二届监事会第七次会议、于2023年4月3日召开2023年 第一次临时股东大会，审议通过了《关于<福建恒而达新材料股份有限公司第一 期员工持股计划（草案）>及其摘要的议案》等相关议案，于2023年9月15日实施 完成公司第一期员工持股计划的股票购买事项，具体内容详见公司于2023年3月 18日、2023年4月4日、2023年9月16日在巨潮资讯网（www.cninfo.com.cn）披露 的相关公告。 公司第一期员工持股计划（以下简称员工持股计划或本持股计划）锁定期将 于2024年9月15日届满，根据《关于上市公司实施员工持股计划试点的指导意见》 《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》 《福建恒而达新材料股份有限公司第一期员工持股计划》的相关规定， ...

Group 1: Financial Performance - The main source of revenue for the company is metal cutting tools, achieving sales revenue of 258.71 million CNY in the first half of 2024, a year-on-year increase of 5.88% [2] - The gross margin for die-cutting tools increased from 24.96% in the same period last year to 28.02% [2] - The gross margin for saw-cutting tools increased by 0.49 percentage points to 37.28% compared to the same period last year [2] Group 2: Market Trends - The global cutting tools market sales reached 163.2 billion CNY in 2023, expected to grow to 241.7 billion CNY by 2030, with a CAGR of 5.9% from 2024 to 2030 [4] - In China, the machine tool industry consumption reached 46.4 billion CNY in 2022, with a CAGR of 5.69% from 2019 to 2022, and is projected to reach 63.1 billion CNY by 2030, with a CAGR of 4.14% from 2020 to 2030 [4] Group 3: Product Development and Strategy - The increase in gross margins for die-cutting and saw-cutting tools is attributed to the decline in raw material prices and the company's strategic pricing and product performance advantages [3] - The company has developed a series of high-value-added products, optimizing its product structure and enhancing the gross margin of its metal cutting tools business [3] - The company is expanding its product line to include intelligent CNC equipment, responding to customer needs for high-quality matching equipment for metal cutting tools [7][10] Group 4: Seasonal Characteristics - The company’s product industry does not exhibit significant seasonal characteristics, with the exception of lower sales in the first quarter due to the Spring Festival [5] Group 5: International Expansion - The company is leveraging cross-border e-commerce platforms and participating in domestic and international trade shows to build its overseas marketing network [11] - Future plans include accelerating the export of products based on business needs and strategic planning [11]

Investment Rating - The investment rating for the company is "Hold" [1] Core Insights - The company reported a strong growth in Q2 2024, with revenue reaching 152 million yuan, a year-on-year increase of 13.92% and a quarter-on-quarter increase of 3.00%. The net profit attributable to the parent company was 27 million yuan, up 14.95% year-on-year but down 5.04% quarter-on-quarter [1][2] - The company achieved a total revenue of 299 million yuan in H1 2024, representing a year-on-year growth of 9.62%, and a net profit of 56 million yuan, which is an 8.18% increase year-on-year [1][2] - The company expects a compound annual growth rate (CAGR) of 23% for net profit attributable to the parent company from 2024 to 2026, with projected net profits of 110 million yuan, 130 million yuan, and 160 million yuan for the respective years [2][3] Revenue Breakdown - In H1 2024, the metal cutting tools segment generated 260 million yuan in revenue, a 5.9% increase year-on-year. The die-cutting tools contributed 140 million yuan (up 1.6%), while the sawing tools generated 120 million yuan (up 11.2%), with hard alloy bimetal band saw blades seeing a significant increase of 26.9% [2] - The smart CNC equipment segment achieved revenue of 18.08 million yuan, marking a 70.1% year-on-year growth [2] - The rolling functional components segment reported revenue of 13.23 million yuan, a 35.2% increase year-on-year, with a notable 169.8% increase in the shipment volume of slider products [2] Profitability Metrics - The company's gross margin improved significantly, with a consolidated gross margin of 31.77% in H1 2024, an increase of 2.37 percentage points year-on-year. The gross margin for Q2 2024 was 30.32%, up 1.36 percentage points year-on-year [2] - The net profit margin for H1 2024 was 18.68%, a slight decrease of 0.14 percentage points year-on-year, while Q2 2024 saw a net profit margin of 18.01%, an increase of 0.34 percentage points year-on-year [2] Financial Forecast - The company forecasts revenues of 542.49 million yuan, 694.17 million yuan, 871.02 million yuan, and 1,035.49 million yuan for the years 2024 to 2026, with growth rates of 27.96%, 25.48%, and 18.88% respectively [3] - The projected net profits for the same period are 87.29 million yuan, 105.97 million yuan, 129.91 million yuan, and 164.22 million yuan, with growth rates of 21.40%, 22.59%, and 26.41% respectively [3]

一、监事会会议召开情况 福建恒而达新材料股份有限公司（以下简称公司）第二届监事会第十五次会 议于2024年8月28日在福建省莆田市荔城区新度镇新度村亭道尾228号公司会议 室以现场会议与通讯相结合的方式召开，会议通知及材料于2024年8月16日以电 子邮件的方式送达全体监事。本次会议由公司监事会主席黄福生先生召集并主持。 本次会议应到监事3名，实际参加会议监事3名（其中监事会主席黄福生先生以通 讯方式参加并主持会议），公司董事会秘书列席了本次会议。本次会议的召集、 召开程序符合《中华人民共和国公司法》《公司章程》等有关规定。 二、监事会会议审议情况 证券代码：300946 证券简称：恒而达 编号：2024-031 福建恒而达新材料股份有限公司 第二届监事会第十五次会议决议公告 公司监事会认为：公司编制和审议《2024年半年度报告》及《2024年半年度 报告摘要》的程序符合法律、法规和《公司章程》的规定，《2024年半年度报告》 及《2024年半年度报告摘要》的内容真实、准确、完整地反映了公司2024年1-6月 的经营成果和财务状况，不存在任何虚假记载、误导性陈述或者重大遗漏。未发 现参与定期报告编制和审议的人 ...

福建恒而达新材料股份有限公司 2024年半年度非经营性资金占用及其他关联资金往来情况汇总表 编制单位：福建恒而达新材料股份有限公司 单位：万元 非经营性资金占用 资金占用方名称 占用方与上市公 司的关联关系 上市公司核算的 会计科目 2024年初占用资 金余额 2024年半年度占 用累计发生金额 （不含利息） 2024年半年度占 用资金的利息 （如有） 2024年半年度偿 还累计发生金额 2024年半年度末 占用资金余额 占用形成原因 占用性质 - 非经营性占用 - 非经营性占用 - 非经营性占用 小计 — — — - - - - - - 非经营性占用 - 非经营性占用 - 非经营性占用 小计 — — — - - - - - 其他关联方及其附属企业 - 非经营性占用 小计 — — — - - - - - 总计 — — — - - - - - 其他关联资金往来 资金往来方名称 往来方与上市公 司的关联关系 上市公司核算的 会计科目 2024年初往来资 金余额 2024年半年度往 来累计发生金额 （不含利息） 2024年半年度往 来资金的利息 （如有） 2024年半年度偿 还累计发生金额 2024年半年度末 往来 ...

证券代码：300946 证券简称：恒而达 编号：2024-030 福建恒而达新材料股份有限公司 第二届董事会第十七次会议决议公告 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、误导性陈述或者重大遗漏。 一、董事会会议召开情况 福建恒而达新材料股份有限公司（以下简称公司）第二届董事会第十七次会 议于2024年8月28日在福建省莆田市荔城区新度镇新度村亭道尾228号公司会议 室以现场会议方式召开，会议通知及材料于2024年8月16日以电子邮件的方式送 达全体董事、监事及高级管理人员。本次会议由公司董事长林正华先生召集并主 持，会议应到董事7名，实际参加会议董事7名，公司部分监事、高级管理人员列 席了本次会议。本次会议的召集、召开程序符合《中华人民共和国公司法》《公 司章程》等有关规定。 二、董事会会议审议情况 1．审议通过了《关于<2024年半年度报告>及其摘要的议案》。 表决结果：7票赞成；无反对票；无弃权票。 本议案已经公司董事会审计委员会审议通过。 2．审议通过了《关于<2024年半年度募集资金存放与使用情况的专项报告> 的议案》。 具体内容详见公司同日于巨潮资讯网（www.cn ...

华泰联合证券有限责任公司 关于福建恒而达新材料股份有限公司 2024 年半年度跟踪报告 | 保荐人名称：华泰联合证券有限责任公司 | 被保荐公司简称：恒而达 | | --- | --- | | 保荐代表人姓名：宁小波 | 联系电话：0755-82492010 | | 保荐代表人姓名：张华熙 | 联系电话：0755-82492010 | 一、保荐工作概述 | 项目 | 工作内容 | | --- | --- | | 1.公司信息披露审阅情况 | | | （1）是否及时审阅公司信息披露文件 | 是 | | （2）未及时审阅公司信息披露文件的次数 | 0 次 | | 2．督导公司建立健全并有效执行规章制度的情 | | | 况 | | | （1）是否督导公司建立健全规章制度（包括 | | | 但不限于防止关联方占用公司资源的制度、 | 是 | | 募集资金管理制度、内控制度、内部审计制 | | | 度、关联交易制度） | | | （2）公司是否有效执行相关规章制度 | 是 | | 3.募集资金监督情况 | | | （1）查询公司募集资金专户次数 | 每月一次 | | （2）公司募集资金项目进展是否与信息披 | 是 | ...

证券代码：300946 证券简称：恒而达 编号：2024-035 福建恒而达新材料股份有限公司 关于公司会计政策变更的公告 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、误导性陈述或者重大遗漏。 福建恒而达新材料股份有限公司（以下简称公司）于2024年8月28日分别召 开了第二届董事会第十七次会议和第二届监事会第十五次会议，审议通过了《关 于公司会计政策变更的议案》，公司本次会计政策变更事项无需提交股东大会审 议。具体情况如下： 一、本次会计政策变更的概述 （一）变更原因 （1）2023年8月1日，中华人民共和国财政部（以下简称财政部）发布了《关 于印发<企业数据资源相关会计处理暂行规定>的通知》（财会〔2023〕11号，以 下简称《企业数据资源相关会计处理暂行规定》），适用于符合企业会计准则相关 规定确认为无形资产或存货等资产的数据资源，以及企业合法拥有或控制的、预 期会给企业带来经济利益的、但不满足资产确认条件而未予确认的数据资源的相 关会计处理，并对数据资源的披露提出了具体要求，相关内容自2024年1月1日起 施行。 （2）2023年10月25日，财政部发布了《关于印发<企业 ...

Financial Performance - The company reported a significant increase in revenue for the first half of 2024, with total revenue reaching RMB 500 million, representing a 25% year-over-year growth[5]. - The company's operating revenue for the reporting period reached ¥299,022,162.41, representing a 9.62% increase compared to ¥272,789,147.49 in the same period last year[11]. - Net profit attributable to shareholders was ¥55,648,162.65, an increase of 8.18% from ¥51,438,025.65 in the previous year[11]. - The net profit after deducting non-recurring gains and losses was ¥55,297,603.99, showing a significant increase of 20.83% compared to ¥45,708,431.78 last year[11]. - The gross profit margin improved to 35%, up from 30% in the same period last year[5]. - The company reported a net increase in cash and cash equivalents of CNY -60,223,080.53, a decrease of 5.75% compared to the previous year[55]. - The company’s total operating revenue for the first half of 2024 reached CNY 299,022,162.41, an increase of 9.62% compared to the previous year[54]. - The net profit for the first half of 2024 was CNY 55,854,950.14, representing a growth of 8.8% from CNY 51,344,659.99 in the first half of 2023[123]. Market Expansion and Product Development - The company has provided a positive outlook for the second half of 2024, projecting a revenue growth of 20% to 30%[5]. - New product development includes the launch of a cutting-edge metal cutting tool, expected to contribute an additional RMB 50 million in revenue by the end of the year[5]. - The company is expanding its market presence in Southeast Asia, targeting a 10% market share by the end of 2025[5]. - The company aims to provide integrated cutting solutions with a series of metal cutting tools and supporting equipment, aligning with industry development trends[18]. - The company aims to develop a series of metal cutting tools to meet diverse user needs and enhance one-stop procurement capabilities[22]. Research and Development - The company plans to invest RMB 100 million in R&D for new technologies in the next fiscal year[5]. - The company invested 10.24 million yuan in R&D, a year-on-year increase of 19.12%, and obtained 5 patent authorizations during the reporting period[53]. - Research and development expenses increased to CNY 10,235,288.70, compared to CNY 8,592,271.64, marking a rise of 19.1% year-over-year[122]. - The company has accumulated nearly 30 years of technical experience in metal materials and heat treatment, contributing significantly to the localization of high-end products in China[39]. Risk Management - The management has identified potential risks including market volatility and supply chain disruptions, with strategies in place to mitigate these risks[1]. - The company faces risks from fluctuations in downstream market demand, particularly in light industry and equipment manufacturing sectors[68]. - The company is exposed to risks from the concentration of suppliers for key raw materials, which could impact procurement costs and production stability[69]. - The company acknowledges the risk of investment projects not meeting expectations, which could lead to discrepancies between projected and actual economic benefits[72]. Environmental Compliance - The company strictly adheres to various environmental protection laws and standards, ensuring stable compliance with environmental indicators and proper treatment of solid and hazardous waste[83]. - The company has implemented advanced air pollution control measures, including multi-faceted absorption and alkaline spraying, to meet the emission standards for various pollutants[83]. - The company has established a comprehensive wastewater treatment system that effectively treats production wastewater before discharge[84]. - The company achieved a 230.60% increase in efforts to reduce carbon emissions during the reporting period[89]. Shareholder Information - The company has no plans to distribute cash dividends or issue bonus shares for this fiscal year[1]. - The employee stock ownership plan includes 28 employees holding a total of 1,910,091 shares, representing 1.59% of the company's total equity[78]. - The company confirmed that it has fulfilled its commitments on time[98]. - The company reported a total rental payment of 302,500 RMB for leasing assets during the reporting period, which accounted for over 10% of the total profit for the period[104]. Financial Position - The company's total assets increased by 4.02% to ¥1,512,112,899.81 from ¥1,453,698,510.49 at the end of the previous year[11]. - The net assets attributable to shareholders rose by 2.50% to ¥1,148,122,943.20 from ¥1,120,076,160.55 at the end of the previous year[11]. - The company’s cash and cash equivalents decreased to CNY 59,569,517.17, representing 3.94% of total assets, down from 8.06% the previous year[58]. - Total liabilities reached CNY 362,924,218.01, up from CNY 332,763,398.83, indicating an increase of about 9.0%[117]. Corporate Governance - The company has established a governance structure that ensures effective checks and balances, receiving an A-level rating for information disclosure for two consecutive years since its listing[91]. - The company has implemented a talent management system to enhance employee skills and ensure timely payment of salaries and social insurance contributions[92]. - The company has improved its order system, "Heng Er Da Mall," to respond to customer needs promptly and enhance service quality[93]. - The company actively participates in social welfare activities, earning the title of "Patriotic and Military Support Enterprise" in 2024[94].

证券代码：300946 证券简称：恒而达 编号：2024-029 福建恒而达新材料股份有限公司 关于使用暂时闲置募集资金暂时补充流动资金的公 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。 福建恒而达新材料股份有限公司（以下简称公司）于2024年6月28日分别召 开了第二届董事会第十六次会议和第二届监事会第十四次会议，审议通过了《关 于使用暂时闲置募集资金暂时补充流动资金的议案》，同意使用不超过3,000万元 的暂时闲置募集资金暂时补充流动资金，使用期限自公司第二届董事会第十六次 会议审议通过之日起12个月，到期前应归还至募集资金专项账户，具体情况如下： 一、募集资金基本情况概述 中国证券监督管理委员会于2021年1月19日下发《关于同意福建恒而达新材 料股份有限公司首次公开发行股票注册的批复》（证监许可〔2021〕163号）， 同意公司首次公开发行股票的注册申请。公司首次公开发行股票1,667万股，发行 价格为29.45元/股，募集资金总额为人民币490,931,500.00元，扣除不含税的发行 费用人民币51,395,635.87元后，实际募集资金净额 ...