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 2023 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：福建恒而达新材料股份有 | | --- | --- | | | 限公司 | | 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 ...

证券代码：300946 证券简称：恒而达 编号：2023-038 截至2023年06月30日，公司首次公开发行股票募投项目及募集资金使用情况 如下： 序号 募集资金投资项目 投资总额 募集资金拟 投资总额 募集资金累 计投资总额 募集资金累 计使用率 1 模切工具生产智能化升级改 扩建生产项目 10,541.83 5,300.00 391.04 7.38% 2 锯切工具生产项目 28,422.55 20,000.00 19,371.64 96.86% 单位：人民币，万元 | 序号 | 募集资金投资项目 | 投资总额 | 募集资金拟 投资总额 | 募集资金累 计投资总额 | 募集资金累 计使用率 | | --- | --- | --- | --- | --- | --- | | 3 | 智能数控装备生产项目 | 9,928.82 | 7,500.00 | 7,574.81 | 101.00% | | 4 | 研发中心升级项目 | 6,140.54 | 3,000.00 | 1,685.37 | 56.18% | | 5 | 补充流动资金 | 10,000.00 | 8,153.59 | 8,175.47 | 1 ...

福建恒而达新材料股份有限公司 独立董事关于第二届董事会第十一次会议相关事项 的独立意见 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，根据《中 华人民共和国公司法》等法律、法规、规章、规范性文件和《公司章程》《公司 独立董事制度》的有关规定，我们在认真审阅公司董事会提供的相关议案和资料 的基础上，现基于独立判断的立场，就公司第二届董事会第十一次会议审议的相 关事项发表如下独立意见： 一、关于《2023年半年度募集资金存放与使用情况的专项报告》的独立意见 公司编制的《2023年半年度募集资金存放与使用情况的专项报告》真实、准 确、完整地反映了公司2023年半年度募集资金的存放与使用情况，不存在虚假记 载、误导性陈述或重大遗漏。公司募集资金的存放和使用情况符合《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、 法规、规章、规范性文件和《公司募集资金使用管理办法》的规定，因此我们同 意公司编制的《2023年半年度募集资金存放与使用情况的专项报告》。 二、关于调整部分募集资金投资项目实施内容、投资总额的独立意见 本次调整部分募集资金投资项目实施内容、投资总额是对募集资金 ...

福建恒而达新材料股份有限公司 独立董事关于控股股东及其他关联方占用公司资 金、公司对外担保事项的专项说明 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》《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》 以及《福建恒而达新材料股份有限公司章程》等有关规定，福建恒而达新材料股 份有限公司（以下简称公司）独立董事经过审阅研究相关材料后，基于独立判断 的立场，就公司报告期内（2023年1月1日至2023年6月30日）控股股东及其他关 联方占用公司资金及公司对外担保事项发表以下专项说明： （一）报告期内，公司控股股东及其他关联方不存在非经营性占用公司资金 的行为，也不存在以前年度发生的延续到2023年6月30日的控股股东及其他关联 方非经营性占用公司资金的情形，没有变相影响公司独立性的情况出现，公司在 经营管理的过程中有效地杜绝了控股股东及其他关联方非经营性资金占用情况 的发生，保持了独立性。 （二）报告期内，公司认真贯彻执行有关规定，严格控制对外担保风险，不 存在为控股股东及其他关联方等个人或单位提供担保的情形，也不存在以前年度 发生并累计至2023年6月30日的对外担 ...

证券代码：300946 证券简称：恒而达 编号：2023-037 福建恒而达新材料股份有限公司 2023年半年度募集资金存放与使用情况的专项报告 本公司及董事会全体成员保证信息披露内容的真实、准确、完整，没有 虚假记载、误导性陈述或重大遗漏。 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〔2021〕163号文《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》核准，福建恒而达新材 料股份有限公司（以下简称公司）首次公开发行人民币普通股（A股）股票 1,667万股，每股发行价格为人民币29.45元。截至2021年2月3日，公司实际已向 社会公众公开发行人民币普通股股票1,667万股，募集资金总额 为人民币 490,931,500.00元，扣除不含税的各项发行费用合计人民币51,395,635.87元后， 实际募集资金净额为人民币439,535,864.13元。上述资金到位情况业经容诚会计 师事务所（特殊普通合伙）（以下简称容诚所）审验，并出具了容诚验字 [2021]361Z0018号《验资报告》。 （二）募集资金使用及结余情况 截至2023年6月3 ...

证券代码：300946 证券简称：恒而达 福建恒而达新材料股份有限公司 投资者关系活动记录表 | --- | --- | --- | |--------------------|----------------------------|----------------| | | | 编号：2023-001 | | | □特定对象调研 | □分析师会议 | | 投资者关系活动类别 | □媒体采访 | ☑业绩说明会 | | | □新闻发布会 | □路演活动 | | | □现场参观 | □其他 电话会议 | | 参与单位名称及 | 投资者 | | | 人员姓名 | | | | 时间 | 2023年05月15日 16:00-17:30 | | 地点 全景•路演天下（http://rs.p5w.net） 公司接待人员姓名 公司董事长、总经理 林正华先生 公司董事、副总经理、财务总监 沈群宾先生 公司独立董事 陈菡女士 公司副总经理、董事会秘书 方俊锋先生 保荐机构保荐代表人 张华熙先生 为了更好地与广大投资者进行互动交流，使投资者能够 进一步了解公司2022年度报告及经营情况，公司参加了由福 投资者关系活动 主要内容介 ...

证券代码：300946 证券简称：恒而达 编号：2023-025 福建恒而达新材料股份有限公司 关于参加福建辖区上市公司投资者网上集体接待日活 动暨召开2022年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、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）已于2023年04月25日在巨 潮资讯网（www.cninfo.com.cn）披露了《2022年年度报告》（公告编号：2023- 014）、《2022年年度报告摘要》（公告编号：2023-015）。 为了更好地与广大投资者进行互动交流，使投资者能够进一步了解公司2022 年度报告及经营情况，公司将参加由福建证监局、福建省上市公司协会与深圳市 全景网络有限公司联合举办的"2023年福建辖区上市公司投资者网上集体接待日 活动"暨召开"2022年度业绩说明会"（以下简称本次活动）。现将相关事项公 告如下： 一、活动时间及方式 本次活动将采用网络远程的方式举行，投资者可登入"全景路演"网站 （https://rs.p5w.net），或关注微信公众号：全景财经，或下载全景路演APP参加 本次互动交流， ...

Financial Performance - The company achieved operating revenue of 482.88 million yuan in 2022, a year-on-year increase of 6.03%[63]. - Net profit attributable to shareholders was 95.24 million yuan, a year-on-year decrease of 11.57%[63]. - The revenue from die-cutting tools was 262.09 million yuan, up 3.87% year-on-year, while saw-cutting tools revenue reached 184.61 million yuan, increasing by 5.38%[63]. - The intelligent CNC equipment business generated revenue of 16.75 million yuan, marking an 18.99% increase year-on-year[63]. - The total assets at the end of 2022 were ¥1,233,649,748.86, reflecting a growth of 7.05% from ¥1,152,426,845.46 at the end of 2021[17]. - The net assets attributable to shareholders increased by 6.77% to ¥1,060,391,270.90 at the end of 2022 from ¥993,153,291.92 at the end of 2021[17]. - The company reported a weighted average return on equity of 9.30% for 2022, down from 12.27% in 2021[17]. - The company’s operating cash inflow totaled ¥478,518,146.97 in 2022, a slight increase of 0.32% compared to ¥476,976,955.76 in 2021[88]. - The net cash flow from operating activities dropped by 71.04% to ¥19,617,332.41, primarily due to a decrease in government subsidies received[88]. - The company plans to distribute a cash dividend of 2.30 RMB per 10 shares to all shareholders, based on a total of 120,006,000 shares[3]. Research and Development - The company has initiated the linear guide rail project, contributing to the development of intelligent CNC equipment and core components[63]. - The company is currently developing several key R&D projects, including high-strength and tough plate materials, flexible material intelligent cutting machines, and new CNC saws, aimed at enhancing product performance and market competitiveness[85][86]. - The company launched 3 new R&D projects and has 12 ongoing projects, resulting in 8 invention patents and 4 utility model patents granted[66]. - The company invested CNY 15.8561 million in R&D, accounting for 3.28% of its operating revenue, focusing on production process optimization and new product development[66]. - The company has established a strong R&D collaboration with institutions such as the Chinese Academy of Engineering and various universities, enhancing its technological capabilities[51]. Market and Industry Trends - The metal cutting tools market in China is projected to grow from ¥447 billion in 2021 to ¥556.5 billion by 2026, with a compound annual growth rate of 5.64%[27]. - The domestic industry is actively developing high-precision rolling functional components to gradually break the overseas monopoly, particularly in sectors like industrial robotics and aerospace[31]. - The overall trend in the industry indicates a shift towards domestic brands participating in competition, with an increasing focus on upgrading and replacing imported components[32]. - The company aims to enhance its competitive advantage in the intelligent CNC equipment sector by developing products that complement its metal cutting tools[39]. Operational Efficiency - The company has established a comprehensive management system, certified by ISO9001:2015 and ISO14001:2015, enhancing operational efficiency[59]. - The company’s automated cutting systems for flexible materials improve raw material utilization and processing efficiency, showcasing its innovation in production technology[42]. - The company has developed a fully automated production line for bimetal band saw blades, enhancing product quality and mechanical performance, including toughness and wear resistance[53]. - The company has a large inventory scale, and a declining inventory turnover rate may lead to risks of reduced net realizable value and increased inventory write-downs[133]. Governance and Management - The company has established a governance structure that includes a general meeting of shareholders, board of directors, and supervisory board, all operating independently[152]. - The company maintains complete independence in business, assets, personnel, organization, and finance from its controlling shareholders and actual controllers[148]. - The company has a clear governance structure with independent directors overseeing operations, ensuring compliance and strategic oversight[165]. - The company’s board of directors and management team are composed of qualified individuals, ensuring compliance with relevant laws and regulations[150]. Risks and Challenges - The company faces risks from fluctuations in downstream market demand, particularly for its heavy die-cutting tools and bimetal band saw blades, which depend on consumer demand and fixed asset investment[130]. - The company acknowledges the risk of fundraising projects not meeting expectations, which could affect the anticipated economic benefits and capacity release[134]. - The company’s main raw materials, such as hot-rolled steel coils and cold-rolled alloy steel strips, are sourced from a concentrated supplier base, which poses risks related to supply disruptions and cost increases[132]. Employee and Compensation - The total number of employees at the end of the reporting period was 616, with 477 in production, 31 in sales, 53 in technical roles, 13 in finance, and 42 in administration[179]. - Total remuneration for directors, supervisors, and senior management in 2022 amounted to 3.2676 million CNY[170]. - The company has established a comprehensive salary management system that aligns with market levels and emphasizes fairness and efficiency in employee compensation[180]. - The company has no stock incentive plans or employee stock ownership plans in place during the reporting period[189].

Financial Performance - The company's operating revenue for Q1 2023 was CNY 139,612,719.84, representing an increase of 8.75% compared to CNY 128,378,049.10 in the same period last year[2]. - Net profit attributable to shareholders was CNY 27,857,305.99, up 4.94% from CNY 26,545,861.28 year-on-year[2]. - The net profit after deducting non-recurring gains and losses was CNY 24,382,344.66, reflecting an increase of 8.60% from CNY 22,450,922.14 in the previous year[2]. - The total operating revenue for Q1 2023 was CNY 139,612,719.84, an increase of 8.6% compared to CNY 128,378,049.10 in Q1 2022[18]. - The net profit for Q1 2023 reached CNY 27,815,736.66, representing a year-on-year increase of 4.8% from CNY 26,545,861.28[20]. - The basic and diluted earnings per share for Q1 2023 were both CNY 0.23, compared to CNY 0.22 in Q1 2022, indicating a 4.5% increase[21]. Cash Flow - The net cash flow from operating activities improved significantly to CNY 10,164,802.66, a 132.75% increase from a negative CNY 31,038,103.92 in the same period last year[2][7]. - The cash inflow from operating activities totaled $107,001,470.77, an increase of 5.4% compared to $101,265,581.51 in the previous period[24]. - The net cash flow from operating activities was $10,164,802.66, a significant recovery from a negative cash flow of -$31,038,103.92 in the previous period[24]. - Cash outflow for purchasing goods and services was $71,745,663.00, down from $101,761,180.01 in the previous period, indicating improved cost management[24]. - The company received tax refunds amounting to $1,058,393.00, a significant increase from $87,674.89 in the previous period[24]. - The company’s cash and cash equivalents decreased by $66,771,412.01 compared to a decrease of $126,911,019.54 in the previous period[25]. Assets and Liabilities - Total assets at the end of Q1 2023 were CNY 1,272,574,310.96, a 3.16% increase from CNY 1,233,649,748.86 at the end of the previous year[3]. - The total liabilities increased to CNY 183,812,255.89 in Q1 2023, up from CNY 172,703,430.45 in Q1 2022, marking a rise of 6.4%[16]. - The cash and cash equivalents at the end of Q1 2023 were not explicitly stated but are part of the total current assets of CNY 724,534,720.79, which is slightly up from CNY 716,268,471.73 in Q1 2022[15]. Shareholder Information - The company reported a total of 10,967 common shareholders at the end of the reporting period[9]. - The top shareholder, Lin Zhenghua, holds 66.30% of the shares, amounting to 79,560,000 shares[9]. - Shareholders' equity attributable to the parent company was CNY 1,088,248,576.89, up 2.63% from CNY 1,060,391,270.90 at the end of the previous year[3]. - The total equity attributable to shareholders of the parent company was CNY 1,088,248,576.89 as of Q1 2023, up from CNY 1,060,391,270.90 in Q1 2022, reflecting a growth of 2.6%[16]. Research and Development - Research and development expenses for Q1 2023 were CNY 3,864,182.22, an increase from CNY 3,311,084.27 in Q1 2022, reflecting a growth of 16.7%[18]. Government Support - The company received government subsidies amounting to CNY 1,395,996.62 during the quarter, contributing to its financial performance[4]. Employee Initiatives - The company approved an employee stock ownership plan to enhance the profit-sharing mechanism between workers and owners[11].

编号：2021-002 证券代码：300946 证券简称：恒而达 福建恒而达新材料股份有限公司 投资者关系活动记录表 | --- | --- | --- | --- | |-------------------------|------------------------------------------------------------|------------------------------------------------|--------------------------------------------------------| | 投资者关系活动类别 | □特定对象调研 \n□媒体采访 \n□新闻发布会 \n□现场参观 | □分析师会议 \n□业绩说明会 \n□路演活动 \n☑ 其他 | 网上集体接待日活动 | | 参与单位名称及 人员姓名 | 投资者 | | | | 时间 | 2021 年 5 月 14 日 14:00-17:00 | | | | 地点 | 全景 • 路演天下（ http://rs.p5w.net | ） | | | | 公司董事长、总经理 | | 林正华先生 | ...