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 ...

一、主要会计数据和财务指标 | 报告期指标 | 2024年年报 | 2023年年报 | 本年比上年增减(%) | 2022年年报 | | --- | --- | --- | --- | --- | | 基本每股收益（元） | 0.7300 | 0.7300 | 0 | 0.7900 | | 每股净资产（元） | 9.83 | 9.33 | 5.36 | 8.84 | | 每股公积金(元) | 4.95 | 4.95 | 0 | 4.95 | | 每股未分配利润(元) | 3.40 | 2.97 | 14.48 | 2.55 | | 每股经营现金流(元) | - | - | - | - | | 营业收入(亿元) | 5.85 | 5.42 | 7.93 | 4.83 | | 净利润(亿元) | 0.87 | 0.87 | 0 | 0.95 | | 净资产收益率(%) | 7.61 | 8.02 | -5.11 | 9.30 | 数据四舍五入，查看更多财务数据>> 二、前10名无限售条件股东持股情况 前十大流通股东累计持有： 2749万股，累计占流通股比： 48.65%，较上期变化： -27.34万股。 | | ...

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 ...

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、股票交易异常波动的具体情况 福建恒而达新材料股份有限公司（以下简称公司）股票连续2个交易日 （2025年2月18日、2025年2月19日）内收盘价格涨幅偏离值累计超过30%，根 据《深圳证券交易所交易规则》的有关规定，属于股票交易异常波动情形。 二、公司关注、核实的相关情况 针对公司股票交易异常波动，公司董事会对相关事项进行了核实，现就有 关情况说明如下： 1．公司前期披露的信息不存在需要更正、补充之处； 证券代码：300946 证券简称：恒而达 编号：2025-002 福建恒而达新材料股份有限公司 关于股票交易异常波动的公告 四、风险提示 1．经自查，公司不存在违反信息公平披露的情形。 2．公司未发现近期公共传媒报道了可能或者已经对公司股票交易价格产生 较大影响的未公开重大信息； 3．目前公司生产经营正常，近期公司经营情况及内外部经营环境未发生重 大变化； 4．公司、控股股东和实际控制人不存在关于公司应披露而未披露的重大事 项，或处于筹划阶段的重大事项； 5．股票异常波动期间，公司控股股东、实际控制人不存在 ...

福建恒而达新材料股份有限公司 关于募集资金暂时补充流动资金全部归还的公告 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。 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。 具体内容详见公司于2024年6月29日在巨潮资讯网（www.cninfo.com.cn）披露的 证券代码：300946 证券简称：恒而达 编号：2025-001 《关于使用暂时闲置募集资金暂时补充流动资金的公告》（公告编号：2024- 029）。 公司合计使用2,800万元募集资金暂时补充公司流动资金，并对上述资金的 使用进行了合理的安排，未出现影响公司募集资金投资计划正常进行或变相改 变募集资金用途的情形。 2025年2月6日，公司已提前将暂时补充流动资金的2,800万元募集资金全部 归 ...

Investment Rating - The report gives a "Buy" rating for the company, indicating a potential upside of over 20% relative to the market benchmark index within the next six months [95][172]. Core Insights - The company has established a comprehensive product matrix integrating cutting tools and intelligent equipment, focusing on metal cutting tools, smart CNC equipment, and rolling functional components [12][40][88]. - The company has shown steady growth in revenue and profit, with total revenue increasing from 312 million yuan in 2017 to 542 million yuan in 2023, representing a compound annual growth rate (CAGR) of 9.64% [16][91]. - The company is actively expanding its rolling functional components business, with products like linear guideways already in small-scale production and further development underway [4][145]. Summary by Sections Company Overview - The company is a leader in the heavy die-cutting tool segment, continuously enriching its product layout to support various industries such as light industry, equipment manufacturing, construction materials, automotive, and electronic information [12][88]. - The actual controller holds a significant share of 66.3%, indicating a concentrated ownership structure [101][114]. Financial Performance - From 2017 to 2023, the company's net profit increased from 61 million yuan to 87 million yuan, with a CAGR of 6.13% [16][91]. - In the first three quarters of 2024, the company achieved a revenue of 441 million yuan, a year-on-year increase of 8.50% [16]. Product Segmentation - The company's main revenue sources are die-cutting tools and saw-cutting tools, with die-cutting tools accounting for over 50% of total revenue [69][133]. - The die-cutting tool business generated revenues of 274 million yuan in 2023, with a year-on-year growth of 4.60% [69][133]. - The saw-cutting tool business also showed growth, with revenues of 207 million yuan in 2023, reflecting a year-on-year increase of 12.06% [79][133]. Market Expansion - The company has been increasing its investment in overseas markets, with overseas revenue growing by 37.58% year-on-year in 2023, compared to a 10.12% increase in domestic revenue [45][46]. - The gross margin for overseas markets stands at 39.38%, significantly higher than the domestic market's 28.80% [46]. R&D and Innovation - The company has significantly increased its R&D investment, with 26 million yuan allocated in 2023, marking a year-on-year increase of 65.73% [108]. - New products developed include rolling linear guideways and specialized cutting tools tailored for international clients [108][145]. Future Outlook - The company is expected to maintain stable growth in its metal products segment, with projected revenue growth rates of 6.48% to 6.62% from 2024 to 2026 [147]. - The rolling functional components segment is anticipated to grow at a rate of 30% during the same period, reflecting the company's strategic focus on this area [147].