福建恒而达新材料股份有限公司 独立董事2024年度述职报告（陈少华） 2024年11-12月，本人作为福建恒而达新材料股份有限公司（以下简称公司） 的独立董事，在工作中严格按照《上市公司独立董事管理办法》和《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》等有关法律、 行政法规、规章、规范性文件及《公司章程》《公司独立董事制度》的规定，忠 实履行了独立董事的职责，充分发挥了独立董事的作用，勤勉尽责，在不受公司 大股东、实际控制人或者其他与公司存在利害关系的单位或个人的影响下，切实 维护了全体股东特别是中小股东的合法权益。本人2024年度履行职责情况如下： | | 出席董事会情况 | | | | | 出席股东大会情况 | | | --- | --- | --- | --- | --- | --- | --- | --- | | 应参加 | 亲自出席 | 委托出席 | 缺席 | 投票表决 | 是否连续两次 | 应出席股东 | 出席股东大 | | 次数 | 次数 | 次数 | 次数 | 情况 | 未出席会议 | 大会次数 | 会次数 | | 1 | 1 | 0 | 0 | 均投同意票 | 否 ...

福建恒而达新材料股份有限公司 董事会对独立董事独立性自查情况的专项报告 经公司独立董事自查及董事会核查独立董事在公司的履职情况，董事会认为 公司全体独立董事均具备胜任独立董事岗位的资格。公司现任独立董事及其配 偶、父母、子女、主要社会关系未在公司或公司附属企业任职，未在公司主要股 东及其附属企业任职，与公司以及主要股东之间不存在重大业务往来关系或财 务、法律、咨询、保荐等服务关系。 综上，独立董事不存在任何妨碍其进行独立客观判断的关系，不存在影响独 立董事独立性的情况，符合《上市公司独立董事管理办法》《公司章程》等规定 中关于独立董事的任职资格及独立性的要求。 福建恒而达新材料股份有限公司 福建恒而达新材料股份有限公司（以下简称公司）第二届董事会独立董事由 傅元略先生、陈工先生、陈菡女士组成；公司于2024年11月4日完成董事会的换 届选举工作，第三届董事会独立董事由陈少华先生、雷根强先生、陈菡女士组成。 董 事 会 根据《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》等规定并结合公司上述五位独立董事出 具的《独立董事独立性自查情况表》，就公司独立董事的独立 ...

福建恒而达新材料股份有限公司 独立董事2024年度述职报告（陈工） 2024年1-11月，本人作为福建恒而达新材料股份有限公司（以下简称公司） 的独立董事，在工作中严格按照《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》等有关法律、行 政法规、规章、规范性文件及《公司章程》《公司独立董事制度》的规定，忠实 履行了独立董事的职责，充分发挥了独立董事的作用，勤勉尽责，在不受公司大 股东、实际控制人或者其他与公司存在利害关系的单位或个人的影响下，切实维 护了全体股东特别是中小股东的合法权益。本人2024年度履行职责情况如下： 一、独立董事的基本情况 本人任职期间，不存在任何妨碍本人进行独立客观判断的关系，不存在影响 本人独立性的情况，本人已根据《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》等有关规定，对 本人任职期间是否满足独立性要求进行自查，并向公司董事会提交了自查报告。 经自查，本人任职符合相关规定对独立董事的独立性要求，不存在影响独立性的 情况。本人履历如下： 陈工，男，中国国籍，无境外永久居留权，195 ...

福建恒而达新材料股份有限公司 独立董事2024年度述职报告（陈菡） 本人任职期间，不存在任何妨碍本人进行独立客观判断的关系，不存在影响 本人独立性的情况，本人已根据《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》等有关规定，对 本人任职期间是否满足独立性要求进行自查，并向公司董事会提交了自查报告。 经自查，本人任职符合相关规定对独立董事的独立性要求，不存在影响独立性的 情况。本人履历如下： 陈菡，女，中国国籍，无境外永久居留权，1983年1月出生，博士研究生学 历。曾任厦门大学会计发展研究中心科研助理，2014年11月至今在厦门国家会计 学院任职，现为副教授、硕士生导师及管理会计与财务管理研究所所长。2021年 10月至今在公司任独立董事。目前，本人还兼任中国会计学会管理会计专业委员 会委员、厦门市会计学会副秘书长、厦门市党外知识分子联谊会监事；兴储世纪 科技股份有限公司（非上市）独立董事、厦门厦钨新能源材料股份有限公司 （SH.688778）独立董事、深圳光峰科技股份有限公司（SH.688007）独立董事。 二、独立董事年度履职概况 任职期限内，本人未发现 ...

福建恒而达新材料股份有限公司 市值管理制度 第一章 总则 第一条 为提升福建恒而达新材料股份有限公司（以下简称公司）的投资 价值，增强投资者回报，规范公司的市值管理活动，确保公司市值管理活动的 合规性、科学性、有效性，实现公司价值和股东利益最大化，积极响应《国务 院关于加强监管防范风险推动资本市场高质量发展的若干意见》中关于鼓励上 市公司建立市值管理制度的号召，根据《中华人民共和国公司法》《中华人民 共和国证券法》《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》及其他有关法律、行 政法规、规章、规范性文件和《福建恒而达新材料股份有限公司章程》（以下 简称《公司章程》）的有关规定，制定本制度。 第二条 本制度所称市值管理是以提高公司质量为基础，为提升公司投资 价值和股东回报能力而实施的战略管理行为。 第二章 市值管理的目的与基本原则 第三条 市值管理主要目的是通过充分、合规的信息披露，增强公司透明 度，引导公司的市场价值与内在价值趋同；同时，利用资本运作、权益管理、 投资者关系管理等手段，使公司价值得以充分实现，必要时积极采取措施提振 投资者信心，推动 ...

Financial Data and Indicators - The basic earnings per share (EPS) for 2024 remained unchanged at 0.7300 CNY compared to 2023, while it decreased from 0.7900 CNY in 2022 [1] - The net asset per share increased by 5.36% to 9.83 CNY in 2024 from 9.33 CNY in 2023, up from 8.84 CNY in 2022 [1] - The undistributed profits per share rose by 14.48% to 3.40 CNY in 2024 from 2.97 CNY in 2023, compared to 2.55 CNY in 2022 [1] - The operating revenue for 2024 was 5.85 billion CNY, reflecting a 7.93% increase from 5.42 billion CNY in 2023, and up from 4.83 billion CNY in 2022 [1] - The net profit for 2024 remained at 0.87 billion CNY, unchanged from 2023, but down from 0.95 billion CNY in 2022 [1] - The return on equity (ROE) decreased by 5.11% to 7.61% in 2024 from 8.02% in 2023, down from 9.30% in 2022 [1] Shareholder Structure - The top ten unrestricted shareholders collectively hold 27.49 million shares, accounting for 48.65% of the circulating shares, with a decrease of 273,400 shares from the previous period [1] - The largest shareholder, Lin Zhenghua, holds 19.89 million shares, representing 35.20% of the total shares, with no change [2] - New entrants to the top ten shareholders include Li Baojun with 0.36 million shares (0.64%) and Xiao Jiangqiao with 0.34 million shares (0.60%) [2] - Notable exits from the top ten shareholders include Yang Bofan and Shen Qunbin [2] Dividend Distribution - The company announced a dividend distribution plan of 10 shares for every 3 shares held, along with a cash dividend of 1.5 CNY (including tax) [2]

恒而达（300946）公告，2024年营业收入为5.85亿元，同比增长7.88%。归属于上市公司股东的净利润 为8731.23万元，同比增长0.03%。公司拟向全体股东每10股派发现金红利1.5元(含税)，送红股0股(含 税)，以资本公积金向全体股东每10股转增3股。 ...

Financial Performance - The company's operating revenue for 2024 reached ¥585,232,376.05, representing a 7.88% increase compared to ¥542,485,791.20 in 2023[18]. - The net profit attributable to shareholders for 2024 was ¥87,312,337.26, showing a slight increase of 0.03% from ¥87,286,269.65 in 2023[18]. - The net profit after deducting non-recurring gains and losses was ¥83,887,508.67, up by 0.76% from ¥83,252,150.68 in 2023[18]. - The total assets at the end of 2024 amounted to ¥1,482,005,448.28, a 1.95% increase from ¥1,453,698,510.49 at the end of 2023[18]. - The company's cash flow from operating activities for 2024 was ¥67,113,322.41, a decrease of 3.95% compared to ¥69,873,123.22 in 2023[18]. - The company reported a basic earnings per share of ¥0.73 for 2024, unchanged from 2023[18]. - In 2024, the company achieved operating revenue of 585.23 million yuan, a year-on-year increase of 7.88%[70]. - The net profit attributable to shareholders was 87.31 million yuan, with a slight increase of 0.03% year-on-year[70]. - The sales revenue from metal cutting tools reached 494.68 million yuan, growing by 2.84% year-on-year[71]. - The intelligent CNC equipment business saw a significant revenue increase of 53.66%, totaling 35.53 million yuan[73]. - The rolling functional components business achieved sales revenue of 34.91 million yuan, marking a growth of 59.96%[74]. - The company’s metal cutting tools now account for 87.53% of total revenue, while intelligent CNC equipment and rolling functional components have increased their shares to 6.29% and 6.18%, respectively[74]. Dividend and Capital Management - The company plans to distribute a cash dividend of 1.5 RMB per 10 shares to all shareholders, based on a total of 120,006,000.00 RMB[5]. - The company will increase its capital reserve by converting 3 shares for every 10 shares held by shareholders[5]. - The company announced a cash dividend of 27.6014 million yuan, accounting for 31.62% of the net profit attributable to shareholders for 2023, distributed at a rate of 2.3 yuan per 10 shares[149]. - The company plans to distribute a cash dividend of 2.30 CNY per 10 shares, totaling 18,000,900 CNY, which represents 100% of the profit distribution[182]. - The company will not issue new shares or convert capital reserves into shares this year, with all undistributed profits carried forward to future years[182]. Risk Management - The company emphasizes the importance of risk awareness among investors regarding forward-looking statements in the report[5]. - The report includes a detailed analysis of potential risks and countermeasures related to the company's future development[5]. - The company faces risks from fluctuations in downstream market demand, particularly in light industry and equipment manufacturing, which could adversely affect sales and operational sustainability[128]. - Major raw materials, including hot-rolled steel coils and cold-rolled alloy steel strips, are sourced from a concentrated supplier base, leading to potential supply and cost challenges due to geopolitical issues or market conditions[129]. - The company is experiencing a continuous increase in accounts receivable, which could negatively impact financial performance if large amounts become uncollectible due to economic changes or client issues[135]. - The company is implementing measures to enhance inventory management and improve turnover rates to mitigate risks associated with inventory levels[131]. - The company is focusing on establishing stable supplier relationships and maintaining reasonable raw material inventory to ensure supply security and stable gross margins[130]. - The company is actively monitoring exchange rate trends and implementing strategies to manage foreign exchange risks effectively[132]. Market and Industry Insights - The global cutting tools market is projected to reach $26.53 billion in 2024, with a CAGR of 5.9% from 2025 to 2031[27]. - The Chinese cutting tools market consumption in 2023 was ¥53.8 billion, reflecting a year-on-year growth of 5%[27]. - The domestic market's reliance on imported metal cutting tools decreased from 37.17% in 2016 to approximately 27% in 2022, indicating improved self-sufficiency[27]. - The overall domestic CNC machine tool market's localization rate was 55% in 2023, indicating significant room for improvement compared to developed countries[29]. - The domestic machine tool industry is currently at a peak of stock replacement and structural adjustment, with a significant push for the replacement of outdated equipment over 10 years old[30]. - The market share of domestic rolling functional components is approximately 50% for Taiwanese companies, while Japanese companies hold around 15%[34]. - The localization rate of high-end rolling functional components in high-end CNC machine tools is only 5%, indicating a heavy reliance on imports[34]. - The metal cutting tools market shows a strong demand with 74.30% of users reporting that tool costs account for less than 4% of production costs[39]. - High-quality metal cutting tools significantly enhance processing efficiency and quality, leading to increased customer loyalty and repurchase rates[41]. - The industry is witnessing a trend towards integrated solutions for metal cutting tools and supporting equipment, which is essential for meeting diverse customer needs[31]. Research and Development - The company has nearly 30 years of technical accumulation and industrial application experience in metal materials and heat treatment, establishing a leading market position[52]. - The company holds 91 valid patents and has established several research collaborations with prestigious institutions, emphasizing its commitment to innovation[58]. - The company invested CNY 20.37 million in R&D during the reporting period, accounting for 3.48% of its revenue, with four key projects initiated[81]. - In 2024, the company allocated CNY 9.06 million to the rolling functional components business, representing 44.50% of total R&D spending[82]. - The company completed the development of a new series of high-performance carbide band saw blades, enhancing product competitiveness[95]. - The ongoing development of a new flexible material intelligent cutting machine aims to improve product series and market competitiveness[95]. - The company is currently optimizing the structure of CNC high-speed saws to enhance product quality and performance[95]. Corporate Governance - The company has confirmed that all board members attended the meeting to review the annual report[4]. - The financial report is guaranteed to be true, accurate, and complete by the company's management team[4]. - The company held three shareholder meetings during the reporting period, ensuring all shareholders, especially minority shareholders, could fully exercise their rights[142]. - The company completed the election of its board of directors on November 4, 2024, and held seven board meetings during the reporting period[144]. - The company established a value management system to enhance investment value and ensure compliance with market regulations, approved on April 18, 2025[139]. - The company maintained independence from its controlling shareholder in terms of personnel, assets, finance, and operations, ensuring no non-operational occupation of funds[143]. - The company conducted seven supervisory board meetings, confirming a good operational status for 2024 without any objections to the supervisory matters[145]. - The company has a complete and independent R&D, procurement, production, and sales system, ensuring no competition or unfair transactions with its controlling shareholder[151]. - The company has established an independent financial department with a complete accounting system and does not share bank accounts with its controlling shareholder[155]. - The company actively respects and protects the rights of stakeholders, balancing interests among society, shareholders, and employees[148]. Environmental Compliance - The company’s environmental compliance includes valid discharge permits for its facilities, with the latest permits effective until 2028 and 2029[196]. - The company reported no exceedances in pollutant emissions against the national standards during the reporting period[197]. - The company achieved compliance with the "Comprehensive Emission Standard of Air Pollutants" (GB16297-1996) for various emissions, including particulate matter at 38 mg/m³ and lead compounds at 0.00509 mg/m³[199]. - Wastewater treatment results showed ammonia nitrogen at 32.9 mg/L and total nitrogen at 49.4 mg/L, meeting the B-level standards of the "Discharge Standard of Pollutants for Municipal Wastewater Treatment Plant" (GB/T31962-2015)[199]. - The company implemented a multi-faceted approach to air pollution control, including the use of alkaline spray and activated carbon adsorption, ensuring compliance with air quality standards[200]. - The company established a wastewater treatment station to manage and treat wastewater effectively, ensuring stable compliance with environmental regulations[200]. - The company reported that the odor concentration from wastewater treatment was managed to meet the GB14554-93 standards, with ammonia at 2.14 mg/m³ and hydrogen sulfide at 0.02 mg/m³[199]. - Heavy-duty die-cutting tools' production processes achieved emissions compliance through advanced treatment systems, including multi-layer ball packing and alkaline spray[200]. - The company has taken measures to prevent environmental contamination, including wind, rain, and leakage prevention strategies for solid waste management[200]. - The company maintained a rigorous approach to hazardous waste management, ensuring all waste is treated according to legal requirements[200].

福建恒而达新材料股份有限公司（以下简称公司）于2025年4月18日召开了 第三届董事会第二次会议，审议通过了《关于提请股东大会授权董事会以简易程 序向特定对象发行股票的议案》，同意公司董事会提请股东大会授权董事会根据 实际情况，以简易程序向特定对象发行融资总额不超过人民币3亿元且不超过最 近一年末净资产20%人民币普通股（A股）股票（以下简称本次发行或本次发行 上市），授权期限自公司2024年年度股东大会审议通过之日起至2025年年度股东 大会召开之日止，现将具体情况公告如下： 证券代码：300946 证券简称：恒而达 编号：2025-016 福建恒而达新材料股份有限公司 关于提请股东大会授权董事会以简易程序向特定对 象发行股票的公告 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。 （四）定价基准日、定价方式或者价格区间和限售期 1．发行股票的定价基准日为发行期首日，发行价格不低于定价基准日前20 个交易日公司股票均价的80%（计算公式为：定价基准日前20个交易日股票交易 均价=定价基准日前20个交易日股票交易总额/定价基准日前20个交易日股票交 易总量）。 ...

证券代码：300946 证券简称：恒而达 编号：2025-003 因徐芹工作调整不再任公司2024年度的签字注册会计师，容诚所现指派韩嘉 欣接替其工作，其他人员、职责保持不变。 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 关于变更签字注册会计师的公告 福建恒而达新材料股份有限公司（以下简称公司、恒而达）2023年年度股东 大会审议通过了《关于续聘公司2024年度审计机构的议案》，同意续聘容诚会计 师事务所（特殊普通合伙）（以下简称容诚所）为公司2024年度的审计机构，具 体 内 容 详 见 公 司 于 2024 年 4 月 20 日 、 2024 年 5 月 11 日 在 巨 潮 资 讯 网 （www.cninfo.com.cn）披露的《关于续聘公司2024年度审计机构的公告》（公告 编号：2024-018）、《2023年年度股东大会会议决议公告》（公告编号：2024-023）。 近日，公司收到容诚所发来的《关于变更福建恒而达新材料股份有限公司签 字注册会计师的说明函》，具体如下： 一、签字注册会计师的变更情况 容诚所作为公司 ...