关于江苏骏成电子科技股份有限公司发行股份 购买资产并募集配套资金申请的审核问询函 审核函〔2024〕030004 号 江苏骏成电子科技股份有限公司： 根据《上市公司重大资产重组管理办法》（以下简称《重组 办法》）《深圳证券交易所上市公司重大资产重组审核规则》（以下 简称《重组审核规则》）等有关规定，我所重组审核机构对江苏骏 成电子科技股份有限公司（以下简称上市公司或骏成电子）发行 股份购买资产并募集配套资金申请文件进行了审核，并形成如下 审核问询问题。 1．申请文件显示：（1）本次交易对方之一丹阳精易至诚科 技合伙企业（有限合伙）（以下简称精易至诚）成立于 2023 年 8 月，系江苏新通达电子科技股份有限公司（以下简称标的资产） 的员工持股平台。2023 年 10 月，因精易至诚普通合伙人徐锁璋 的出资额由 570 万元减少至 1 万元，精易至诚的注册资本由设立 时的 1,003.80 万元减少至 434.80 万元。（2）最近三年，标的资 产共发生两次股权转让。2023 年 9 月 23 日，标的资产原控股股 1 东江苏新通达科技集团有限公司（以下简称新通达集团）将其所 持26,920,000股股份以3. ...

Investment Rating - The report maintains a "Hold" rating for the company, with an expected price increase of 5% to 15% relative to the industry index over the next six months [16]. Core Insights - The company achieved a revenue of 570 million yuan in 2023, a year-on-year decrease of 9.9%, and a net profit attributable to shareholders of 71 million yuan, down 21.8% year-on-year [3][18]. - For Q1 2024, the company forecasts a net profit attributable to shareholders between 19 million to 22 million yuan, representing a year-on-year growth of 64% to 90% [3][34]. - The company is set to acquire a 75% stake in a Tier 1 cockpit display supplier, which is expected to drive new growth in the automotive display sector [5][22]. Revenue Summary - The company experienced a revenue decline in 2023 primarily due to intensified industry competition and a decrease in overseas market demand, with overseas revenue dropping by 60.73 million yuan [18]. - The revenue for Q4 2023 was 156 million yuan, showing a slight year-on-year decline of 1.3% but a quarter-on-quarter increase of 6.2% [3][18]. Profitability Summary - The gross margin for 2023 showed a recovery year-on-year, with a gross margin of 23.6% [19]. - The company expects significant growth in net profit for Q1 2024, driven by high revenue growth and the gradual mass production of high-margin products [35]. Business Expansion - The company is actively expanding into new business areas, including electronic cigarettes and two-wheeled vehicles, with successful market entries in India and Southeast Asia [8]. - The acquisition of the cockpit display supplier is anticipated to enhance the company's product offerings and customer base, potentially leading to a new growth trajectory in the automotive display market [5][22]. Financial Projections - The company is projected to achieve revenues of 1.21 billion yuan, 1.96 billion yuan, and 2.46 billion yuan for the years 2024, 2025, and 2026, respectively, with corresponding net profits of 130 million yuan, 205 million yuan, and 290 million yuan [22][33].

Financial Performance - The company reported a revenue of ¥570,057,252.01 in 2023, a decrease of 9.89% compared to ¥632,654,725.79 in 2022[33]. - Net profit attributable to shareholders was ¥70,941,969.69, down 21.84% from ¥90,767,726.53 in the previous year[33]. - The net profit after deducting non-recurring gains and losses was ¥65,914,010.97, reflecting a 12.10% decline from ¥74,984,092.09 in 2022[33]. - Basic earnings per share decreased by 23.51% to ¥0.9773 from ¥1.2776 in the previous year[33]. - The company achieved operating revenue of CNY 57,005,752.01 in 2023, a year-on-year decrease of 9.89%[48]. - The company reported a total revenue of 8,207 million CNY for the year 2023, reflecting a year-on-year increase of 31.29%[112]. - The net profit attributable to shareholders reached 1,665 million CNY, representing a growth of 16.65% compared to the previous year[112]. - The company reported a significant increase in revenue, achieving a total of 1.5 billion CNY for the fiscal year, representing a 20% year-over-year growth[167]. Cash Flow and Investments - Operating cash flow net amount increased by 12.27% to ¥71,992,328.38 from ¥64,122,761.49 in 2022[33]. - Cash and cash equivalents increased by 171.42% to ¥341,436,226.18, primarily due to the redemption of structured deposits without reinvestment[62]. - Investment cash inflow increased by 10.25% to ¥894,519,240.95, while investment cash outflow decreased significantly by 56.16% to ¥587,143,690.35, leading to a net cash flow from investing activities of ¥307,375,550.60[61]. - The company reported a total investment during the reporting period of 587,143,690.35 CNY, a decrease of 56.16% compared to the previous year's investment of 1,339,401,516.68 CNY[70]. Market Strategy and Product Development - The company is focusing on expanding its market presence and enhancing its product offerings in the professional display sector[4]. - The company is focused on the development of customized liquid crystal display products, indicating a strategic shift towards tailored solutions in response to market demands[34]. - The company plans to increase investment in automotive-related products and production in the future[47]. - The company is focusing on developing new technologies such as high-efficiency binding technology for automotive LCD displays and anti-scratch technology to enhance product competitiveness[59]. - The company plans to expand its market presence in Southeast Asia, targeting a 10% market share within the next two years[169]. Research and Development - The company holds 20 invention patents and 41 utility model patents, recognized as a high-tech enterprise, reflecting its commitment to continuous innovation in LCD technology[42]. - The company’s R&D expenses for 2023 were CNY 3,001,260.00, a decrease of 3.36% from the previous year[48]. - R&D investment amounted to ¥30,012,570.66 in 2023, representing 5.26% of total revenue, an increase from 4.91% in 2022[61]. - Investment in R&D has increased by 30%, focusing on innovative technologies and new product development to enhance competitive advantage[195]. Risk Management - The company has outlined potential risks in its future development outlook and corresponding countermeasures[4]. - The company faces challenges from intensified industry competition and a decline in overseas market demand, impacting overall performance[33]. - The company has established risk management measures for foreign exchange derivatives, including not engaging in speculative trading and adhering to a robust internal control system[78]. Corporate Governance - The company maintains independence from its controlling shareholders in terms of assets, personnel, finance, and operations, ensuring a complete and clear ownership of assets[106]. - The company has established a robust internal management and control system to enhance governance levels[102]. - The company has implemented a restricted stock incentive plan for 2023, which was approved by the remuneration and assessment committee[129]. - The company has not reported any penalties from securities regulatory authorities for its directors, supervisors, and senior management in the past three years[121]. Shareholder Engagement and Dividends - The company plans to distribute a cash dividend of 4 RMB per 10 shares to all shareholders, based on a total of 72,586,668 shares[4]. - The cash dividend distribution represents 100% of the total distributable profits, adhering to the minimum requirement of 20% for cash dividends during the growth phase[139]. - The company will increase its total share capital to 101,621,335 shares after a capital reserve transfer of 4 shares for every 10 shares held[139]. Environmental and Social Responsibility - The company emphasizes its commitment to environmental protection and has implemented a comprehensive energy management system to reduce carbon emissions[150]. - The company focuses on clean production and circular economy strategies, continuously improving processes to enhance energy efficiency and reduce waste emissions[152]. - The company actively engages with government authorities, cooperating with regulatory inspections and fulfilling its responsibilities[153]. Future Outlook - Future guidance suggests a projected revenue growth of 25% for the upcoming fiscal year, driven by new product launches and market expansion strategies[112]. - The company provided a positive outlook for 2024, projecting a revenue growth of 25% driven by new product launches and market expansion strategies[194]. - The company plans to maintain long-term stock ownership since its IPO and will strictly adhere to regulations regarding stock reduction after the lock-up period[171].

JONTEN CERTIFIED PUBLIC ACCOUNTANTS LLP 中天运会计师事务所（特殊普通合伙）JONTEN CPAS 江苏骏成电子科技股份有限公司 内部控制签证报告 中天运[2024]核字第 90035 号 中天运会计师事务所 (特殊普通合伙) 中天运会计师事务所（特殊普通合伙）JONTEN CPAS 录 m | 1、内部控制鉴证报告 … | | --- | | 2、2023年度内部控制评价报告 …………………………………3 | | 3 事务所营业执照复印件 | | 4、签字注册会计师资质证明复印件 … | 内部控制鉴证报告 中天 江苏骏成电子科技股份有限公司全体股东: 我们审核了后附的江苏骏成电子科技股份有限公司(以下简称"贵公司")管理层按 业内部控制基本规范》及相关规定对 2023年12月 31 日与财务报告相关的内部控制有效性作出 的认定。 一、管理层的责任 贵公司管理层的责任是建立健全内部控制并保持其有效性,同时按照《企业内部控制基本规 范》及相关规定对 2023年12月 31 日与财务报告相关的内部控制有效性作出认定,并对上述认 定负责。 二、注册会计师的责任 我们的责任是在实 ...

中天运会计师事务所（特殊普通合伙） JONTEN CERTIFIED PUBLIC ACCOUNTANTS LLP 江苏骏成电子科技股份有限公司 募集资金年度存放与使用情况的专项报告 的鉴证报告 中天运[2024]核字第 90033 号 中天运会计师事务所（特殊普通合伙）JONTEN CPAS 目 录 | 1、 鉴证报告 | | --- | | 2、 江苏骏成电子科技股份有限公司董事会关于募集资金年 | | 度存放与使用情况的专项报告 | | 3、 事务所营业执照复印件 ……………………………………12 | | 4、 签字注册会计师资质证明复印件 | 江苏骏成电子科技股份有限公司 募集资金年度存放与使用情况的专项报告的鉴证报告 江苏骏成电子科技股份有限公司全体股东: 我们接受委托,对后附的江苏骏成电子科技股份有限公司(以下简称"贵公司")《关于募集 资金年度存放与使用情况的专项报告》（以下简称"募集资金专项报告"）进行了审核鉴证。 一、董事会责任 按照中国证券监督管理委员会《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(2022年修订)》(证监会公告[2022]15 号)、《深圳证 ...

江苏骏成电子科技股份有限公司 2023年度董事会工作报告 2023 年，江苏骏成电子科技股份有限公司（以下简称"公司"）董事会依照 《公司法》《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《公司章程》等 有关法律法规及公司相关制度的规定，切实履行公司及股东大会赋予董事会的各 项职责，严格执行股东大会各项决议，勤勉尽责地开展年度工作，积极推进董事 会各项决议的实施，不断规范公司治理，确保董事会科学决策和规范运作。现将 公司董事会 2023 年度董事会主要工作情况汇报如下： 一、2023 年度公司经营情况 报告期内，公司实现营业收入 570,057,252.01 元，比去年同期下降 9.89%； 实现归属于上市公司股东的净利润 70,941,969.69 元，比去年同期下降 21.84%； 实现归属于上市公司股东扣除非经常性损益后净利润为 65,914,010.97 元，同比 下降 12.10%。上述情形主要因为报告期内，由于外部因素行业竞争加剧，海外 市场需求萎缩，内部因素公司调整产品与客户结构，更新迭代产线，导致公司营 业收入、净利 ...

报告期内，江苏骏成电子科技股份有限公司（以下简称"公司"）严格按照 《公司法》、《会计法》、《企业会计准则》等规定进行会计核算，公司编制的 2023 年度财务报表经中天运会计师事务所（特殊普通合伙）审计，并出具了标 准无保留意见的审计报告。现将公司 2023 年度的财务决算情况报告如下： 一、2023 年度公司主要财务数据 报告期内，公司实现营业收入 570,057,252.01 元，比去年同期下降 9.89%； 实现归属于上市公司股东的净利润 70,941,969.69 元，比去年同期下降 21.84%； 经营活动产生的现金流量净额 71,992,328.38 元，比去年同期上升 12.27%；归属 于母公司的净资产 1,155,942,017.35 元，比去年同期增长 2.43%。 单位：元 | 项目 | 2023 年度 | 2022 年度 | 同比增减 | | --- | --- | --- | --- | | 营业收入 | 570,057,252.01 | 632,654,725.79 | -9.89% | | 归属于公司所有者的净利润 | 70,941,969.69 | 90,767,726.53 ...

江苏骏成电子科技股份有限公司 章程 二〇二四年四月 | | | | 第一章 | 总则 | 1 | | --- | --- | --- | | 第二章 | | 经营宗旨、范围 2 | | 第三章 | 股份 | 2 | | 第一节 | | 股份发行 2 | | 第二节 | | 股份增减和回购 4 | | 第三节 | | 股份转让 6 | | 第四章 | | 股东和股东大会 7 | | 第一节 | | 股东 7 | | 第二节 | | 股东大会的一般规定 10 | | 第三节 | | 股东大会的召集 13 | | 第四节 | | 股东大会的提案与通知 14 | | 第五节 | | 股东大会的召开 16 | | 第六节 | | 股东大会的表决和决议 20 | | 第五章 | 董事会 | 24 | | 第一节 | | 董事 24 | | 第二节 | | 独立董事 28 | | 第三节 | | 董事会 32 | | 第四节 | | 董事会专门委员会 37 | | 第六章 | | 总经理及其他高级管理人员 39 | | 第七章 | 监事会 | 43 | | 第一节 | | 监事 43 | | 第二节 | | 监事会 45 ...

一、审议通过《关于选举独立董事专门会议召集人的议案》； 同意选举许苏明先生为独立董事专门会议召集人，负责召集并主持独立董事 专门会议。 江苏骏成电子科技股份有限公司 第三届董事会 2024 年第一次独立董事专门会议决议 江苏骏成电子科技股份有限公司（以下简称"公司"）第三届董事会 2024 年第 一次独立董事专门会议，于 2024 年 4 月 9 日在公司会议室召开。会议通知于会议 召开前 3 日以书面或电子邮件的方式送达各位董事及其他会议参加人。 本次会议应到独立董事 3 人，与会独立董事 3 人。本次会议由独立董事许苏 明先生召集、主持。会议召开符合《中华人民共和国公司法》《中华人民共和国证 券法》《上市公司独立董事管理办法》及《江苏骏成电子科技股份有限公司章程》 （以下简称"《公司章程》"）等有关规定。经全体独立董事认真审议，以记名投票 表决通过了以下议案并发表审查意见： 二、审议通过《2023 年度利润分配及资本公积金转增股本预案》； 经审查，公司 2023 年度利润分配及资本公积金转增股本预案符合相关法律、 法规以及《公司章程》的规定，与公司业绩成长性相匹配，且公司本次现金分红不 会造成公司流动资金 ...

江苏骏成电子科技股份有限公司独立董事工作细则 江苏骏成电子科技股份有限公司 独立董事工作细则 第一章 总则 第一条 为了进一步完善江苏骏成电子科技股份有限公司（以下简称"公司"）治理 结构，促进公司规范运作，更好地维护公司整体利益，保障全体股东特别是中小股 东的合法权益不受损害，根据《中华人民共和国公司法》（以下简称"《公司法》"）、 《上市公司治理准则》、《上市公司独立董事管理办法》（以下简称"《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》 等法律、法规、规范性文件及《江苏骏成电子科技股份有限公司章程》（以下简称 "《公司章程》"）的规定，特制定本工作细则。 第二条 独立董事是指不在公司担任除董事外的其他职务，并与公司及主要股 东、实际控制人不存在直接或者间接利害关系，或者其他可能影响其进行独立客 观判断关系的董事。 第三条 独立董事对公司及全体股东负有忠实与勤勉义务。独立董事应当按照法 律、法规、规范性文件和《公司章程》的规定，认真履行职责，在董事会中发挥 参与决策、监督制衡、专业咨询作用，维护公司整体利益，保护中小股东合法权 益。 第四条 独立董事应当独立 ...