天风证券股份有限公司 关于浙江中科磁业股份有限公司 2024 年度募集资金存放与使用情况的核查意见 天风证券股份有限公司（以下简称"天风证券"或"保荐机构"）作为浙江 中科磁业股份有限公司（以下简称"中科磁业"或"公司"）首次公开发行股票 并在创业板上市的持续督导保荐机构，根据《证券发行上市保荐业务管理办法》 《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》《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 律法规和规范性文件的要求，对中科磁业 2024 年度募集资金存放与使用情况进 行了核查，核查情况如下： 一、募集资金基本情况 （一）实际募集资金金额及资金到位情况 经中国证券监督管理委员会《关于同意浙江中科磁业股份有限公司首次公开 发行股票注册的批复》（证监许可[2023]364 号）同意注册，公司首次公开发行 人民币普通股（A 股）股票 2,215 万股，发行价格为 41.20 元/股，募集资金总额 为 912,580,000.00 元，扣除不含增值税发行费用 87,752,862.12 元后，募集资金净 额为 824,827,137.88 元。上述募 ...

天风证券股份有限公司 关于浙江中科磁业股份有限公司 2024年度持续督导跟踪报告 | 保荐机构名称：天风证券股份有限公司 | 被保荐公司简称：中科磁业 | | --- | --- | | 保荐代表人姓名：许刚 | 联系电话：021-65065582 | | 保荐代表人姓名：徐衡平 | 联系电话：021-65065582 | 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、募集 资金管理制度、内控制度、内部审计制度、关 | 是 | | 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1次 | | （2）公司募集资金项目进展是否与信息披露 | 是 | | 文件一致 | | | ...

浙江中科磁业股份有限公司 募集资金存放与使用情况 专项报告的鉴证报告 二○二四年度 关于浙江中科磁业股份有限公司 2024年度募集资金存放与使用情况 专项报告的鉴证报告 信会师报字[2025]第ZA11383号 浙江中科磁业股份有限公司全体股东： 我们接受委托，对后附的浙江中科磁业股份有限公司（以下简称 "中科磁业"）2024年度募集资金存放与使用情况专项报告（以下简称 "募集资金专项报告"）执行了合理保证的鉴证业务。 一、董事会的责任 中科磁业董事会的责任是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《深 圳证券交易所创业板上市公司自律监管指南第2号——公告格式》的 相关规定编制募集资金专项报告。这种责任包括设计、执行和维护与 募集资金专项报告编制相关的内部控制，确保募集资金专项报告真实、 准确、完整，不存在虚假记载、误导性陈述或重大遗漏。 二、注册会计师的责任 我们的责任是在执行鉴证工作的基础上对募集资金专项报告发 表鉴证结论。 ...

天风证券股份有限公司 关于浙江中科磁业股份有限公司 使用部分闲置募集资金进行现金管理的核查意见 天风证券股份有限公司（以下简称"天风证券"或"保荐人"）作为浙江中科磁业 股份有限公司（以下简称"中科磁业"或"公司"）首次公开发行股票并在创业板上市 的持续督导保荐人，根据《证券发行上市保荐业务管理办法》《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《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》 等相关规定，对中科磁业使用部分闲置募集资金进行现金管理的事项进行了核查，具体 情况如下： 一、募集资金基本情况 经中国证券监督管理委员会《关于同意浙江中科磁业股份有限公司首次公开发行股 票注册的批复》（证监许可[2023]364 号）同意注册，公司首次公开发行人民币普通股 （A 股）股票 2,215 万股，发行价格为 41.20 元/股，募集资金总额为 912,580,000.00 元， 扣除不含增值税发行费用 87,752,862.12 元后，募集资金净额为 824,827,137.88 元。上述 募集资金已于 2023 年 ...

浙江中科磁业股份有限公司 审计报告及财务报表 二○二四年度 浙江中科磁业股份有限公司 审计报告及财务报表 （2024 年 01 月 01 日至 2024 年 12 月 31 日止） | | 目录 | 页次 | | --- | --- | --- | | 一、 | 审计报告 | 1-3 | | 二、 | 财务报表 | | | | 合并资产负债表和母公司资产负债表 | 1-4 | | | 合并利润表和母公司利润表 | 5-6 | | | 合并现金流量表和母公司现金流量表 | 7-8 | | | 合并所有者权益变动表和母公司所有者权益变动表 | 9-12 | | | 财务报表附注 | 1-107 | 审计报告 信会师报字[2025]第 ZA11257 号 浙江中科磁业股份有限公司全体股东： 一、 审计意见 我们审计了浙江中科磁业股份有限公司（以下简称中科磁业）财 务报表，包括 2024 年 12 月 31 日的合并及母公司资产负债表，2024 年度的合并及母公司利润表、合并及母公司现金流量表、合并及母公 司所有者权益变动表以及相关财务报表附注。 我们认为，后附的财务报表在所有重大方面按照企业会计准则的 规定编制，公 ...

Financial Performance - The company's revenue for Q1 2025 was CNY 154,029,432.79, representing a 35.09% increase compared to CNY 114,021,195.92 in the same period last year[5]. - Net profit attributable to shareholders reached CNY 13,438,447.13, a significant increase of 232.27% from CNY 4,044,476.11 year-on-year[5]. - The net profit after deducting non-recurring gains and losses was CNY 11,295,772.38, up 589.93% from CNY 1,637,232.39 in the previous year[5]. - Basic and diluted earnings per share increased to CNY 0.1083, up 136.98% from CNY 0.0457 in the previous year[5]. - Total operating revenue for the current period reached ¥154,029,432.79, an increase of 35.1% compared to ¥114,021,195.92 in the previous period[21]. - Net profit for the current period was ¥13,387,083.07, significantly higher than ¥4,044,476.11 in the previous period, marking an increase of 231.5%[22]. - Earnings per share (EPS) for the current period was ¥0.1083, compared to ¥0.0457 in the previous period, representing a growth of 136.4%[23]. Cash Flow - The net cash flow from operating activities was CNY 9,763,572.03, a turnaround from a negative CNY 10,754,964.13 in the same quarter last year, marking a 190.78% improvement[5]. - The company's cash flow from operating activities was ¥148,049,659.16, compared to ¥96,030,085.74 in the previous period, showing a significant increase[25]. - Cash received from other operating activities was $29,010,386.22, compared to $13,015,435.46 previously, showing a substantial increase[26]. - Cash paid to employees increased to $26,230,731.33 from $20,532,350.04, reflecting a rise in personnel costs[26]. - The company reported cash outflow for purchasing goods and services at $133,062,102.04, up from $88,890,004.64, indicating higher operational expenses[26]. - Total cash inflow from investment activities reached $477,112,920.94, while cash outflow was $422,301,381.71, resulting in a net cash flow of $54,811,539.23[26]. - Cash flow from financing activities generated a net inflow of $1,443,295.63, compared to a net outflow of -$31,658.00 in the previous period[27]. Assets and Liabilities - Total assets at the end of the reporting period were CNY 1,625,501,469.10, reflecting a 3.08% increase from CNY 1,576,917,915.25 at the end of the previous year[5]. - Total current assets decreased to ¥986,407,780.55 from ¥1,036,543,452.49[17]. - Fixed assets increased to ¥277,202,035.40 from ¥254,876,202.57[17]. - Total liabilities rose to ¥352,009,491.44, up from ¥318,649,853.96, indicating an increase of 10.4%[19]. - Deferred income increased to ¥58,384,155.67 from ¥37,257,555.52, reflecting a growth of 56.7%[19]. Shareholder Information - Shareholders' equity attributable to the parent company was CNY 1,271,543,341.72, a 1.06% increase from CNY 1,258,268,061.29 at the end of the last year[5]. - The total number of common shareholders at the end of the reporting period is 13,449[13]. - The top three shareholders, Wu Zhongping, Wu Shuangping, and Wu Weiping, hold 33.30%, 16.03%, and 14.79% of shares respectively[13]. - The company has a total of 4,123,057 shares held by Dongyang Shengyi Investment Management Partnership, accounting for 3.32% of shares[13]. Government Support and Investments - The company received government subsidies amounting to CNY 1,269,523.79, which positively impacted its financial performance[7]. - The company plans to continue expanding its investment projects, which have begun to yield increased sales revenue[10]. Other Information - The company has ongoing construction projects valued at ¥173,693,680.86, an increase from ¥118,122,704.77[17]. - The company has not disclosed any new product developments or market expansion strategies in the current reporting period[15]. - The company has no preferred shareholders or changes in restricted shares during the reporting period[15]. - The impact of exchange rate changes on cash and cash equivalents was a decrease of -$72,319.57, contrasting with an increase of $316,383.42 in the previous period[27]. - The company has not yet audited its first-quarter report for 2025, as indicated in the financial statements[28].

Financial Performance - The company's net profit for 2024 significantly decreased compared to the previous year, primarily due to lower prices and gross margins in the magnetic materials industry, resulting in a substantial profit squeeze [4]. - The company's operating revenue for 2024 was ¥546,404,129.27, representing a 12.75% increase compared to ¥484,597,566.06 in 2023 [20]. - The net profit attributable to shareholders for 2024 decreased by 65.59% to ¥16,560,773.82 from ¥48,131,964.23 in 2023 [20]. - The net cash flow from operating activities turned negative at -¥226,226.00, a decline of 100.25% from ¥89,024,610.70 in 2023 [20]. - Basic and diluted earnings per share dropped by 77.59% to ¥0.13 in 2024, down from ¥0.58 in 2023 [20]. - The company reported a significant decline in net profit after deducting non-recurring gains and losses, which was ¥13,787,783.56 in 2024, down 64.07% from ¥38,378,493.98 in 2023 [20]. Investment and Fundraising - The profit distribution plan approved by the board proposes a cash dividend of 1 RMB per 10 shares, based on a total of 124,032,605 shares [5]. - The company raised a total of RMB 91,258.00 million through its initial public offering, with a net amount of RMB 824,827,137.88 after deducting fees [103]. - As of December 31, 2024, the company has invested a cumulative total of RMB 393,945,628.33 in fundraising projects, with RMB 257,042,835.76 invested in the current year [104]. - The remaining balance of the raised funds as of December 31, 2024, is RMB 463,311,793.55 [105]. - The company has committed to invest RMB 69,639.41 million in the production project for energy-saving motor magnetic tiles and high-performance neodymium iron boron magnets, with 43.12% of the investment completed [106]. Market and Competitive Position - Despite the profit decline, the company's core business and competitive advantages remain intact, with no significant risks to its ongoing operations [4]. - The company has established a competitive advantage in the consumer electronics and energy-saving home appliance sectors, providing innovative products to numerous globally recognized enterprises [42]. - The demand for rare earth permanent magnets is expected to grow significantly due to the accelerated elimination of inefficient motors and the widespread application of high-efficiency energy-saving motors [40]. - The company has established itself as a key player in the permanent magnet materials industry, focusing on high-end, digital, green, and international development [44]. - The company is positioned to benefit from the global market competition as it enhances its production technology and moves towards high-performance products [56]. Research and Development - The company continues to focus on research and development of new products and technologies to enhance its market position [4]. - Research and development expenses in 2024 amounted to ¥17,823,225.91, a 4.06% increase compared to ¥17,128,316.21 in 2023 [84]. - The company has achieved multiple technological breakthroughs in the field of permanent magnet material preparation, with 39 projects recognized as provincial-level new products [67]. - The company has fully mastered the core production technology of high-performance rare earth permanent magnet materials, which presents a high technical barrier [58]. - The company plans to produce 20,000 tons of energy-saving motor magnetic tiles and 2,000 tons of high-performance neodymium iron boron magnets annually [110]. Operational Challenges and Risks - The company has outlined potential risks and corresponding countermeasures in its annual report, emphasizing the importance of investor awareness [4]. - The report indicates that the company is actively addressing challenges posed by rising competition and fluctuating raw material prices in the market [4]. - The company has faced uncertainty regarding its ability to continue as a going concern, as indicated in the recent audit report [20]. - The company faces risks from raw material price fluctuations and intensified industry competition, which could impact its operational performance [128][129]. Governance and Compliance - The company maintains a commitment to transparency and accuracy in its financial reporting, as affirmed by its management team [4]. - The annual report is available for public access, ensuring compliance with regulatory requirements and investor information needs [18]. - The company has established a comprehensive internal control system, ensuring no significant deficiencies in financial reporting were identified during the evaluation period [192]. - The internal control audit report confirms that the company maintained effective financial reporting internal controls as of December 31, 2024 [198]. - The company has a governance structure in place that includes a board of directors, supervisory board, and management team, ensuring compliance with relevant laws and regulations [192]. Employee and Management - The company reported a total of 891 employees at the end of the reporting period, with 648 in production, 90 in technical roles, and 39 in sales [183]. - The company has established a fair and reasonable compensation system, including bonuses, allowances, and various benefits to attract and retain talent [185]. - The total pre-tax remuneration for directors, supervisors, and senior management during the reporting period amounted to CNY 3.67 million [173]. - The remuneration for the chairman and general manager, Wu Zhongping, was CNY 858,900, while the vice general manager, Wu Weiping, received CNY 438,300 [173]. - The company emphasizes information disclosure, ensuring timely and accurate communication with investors and compliance with relevant regulations [142].

各位股东及股东代表： 本人楼建伟作为浙江中科磁业股份有限公司(以下简称"公司")的独立董 事，报告期间严格按照《上市公司独立董事管理办法》《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》等法律法规及《公司章程》《独立董事工作制度》等公司相 关规定和要求，忠实履行独立董事的职责，积极参加公司召开的董事会，认真 审议董事会各项议案，充分发挥独立董事的作用，勤勉尽责，维护了全体股东 尤其是中小股东的合法权益。现将 2024 年度本人履行独立董事职责情况汇报如 下： 一、基本情况 （一）个人履历 本人楼建伟，1975 年出生，中国国籍，无境外居留权，浙江工商大学研究 生。1997 年 9 月至 2000 年 9 月在浙江农资集团兴合房地产开发公司任会计；20 00 年 9 月至 2000 年 12 月在浙江农资集团有限公司任会计；2000 年 12 月至 200 5 年 9 月在浙江金昌汽车集团有限公司任财务总监；2005 年 9 月至 2006 年 2 月 在华立医药集团有限公司任财务部副经理；2006 年 3 月至 2006 年 5 月在华立产 业集 ...

浙江中科磁业股份有限公司 关于独立董事独立性情况的专项意见 1 根据公司独立董事自查及其在公司的履职情况，董事会认为公司独立董事严 密先生、楼建伟先生、韩春燕女士均能够胜任独立董事的职责要求，其未在公司 担任除独立董事以外的任何职务，也未在公司主要股东公司担任任何职务，与公 司以及主要股东之间不存在利害关系或其他可能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》等 法律法规及《公司章程》《独立董事工作制度》中关于独立董事的任职资格及独 立性的相关要求。 浙江中科磁业股份有限公司董事会 2025 年 4 月 22 日 根据《上市公司独立董事管理办法》《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》 《公司章程》及《独立董事工作制度》等相关法律法规、规章制度的规定，浙江 中科磁业股份有限公司（以下简称"公司"）董事会，就公司在任独立董事的独 立性情况进行评估并出具如下专项意见： ...

浙江中科磁业股份有限公司 会计师事务所选聘制度 第二章 组 织 管 理 与 职 责 第五条 审计委员会负责选聘会计师事务所工作，并监督其审计工作开展情况。审计委 员会应当切实履行下列职责: （一）按照董事会的授权制定选聘会计师事务所的政策、流程及相关内部控制制度; （二）提议启动选聘会计师事务所相关工作; （三）审议选聘文件，确定评价要素和具体评分标准，监督选聘过程; 第一条 为规范浙江中科磁业股份有限公司（以下简称"公司"）选聘（含续聘、改聘） 会计师事务所的相关行为，提高财务信息质量，切实维护股东利益，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》《国有企业、 上市公司选聘会计师事务所管理办法》等相关法律法规，证券监督管理部门的相关要求及《浙 江中科磁业股份有限公司章程》（以下简称"《公司章程》"）的有关规定，结合公司实际情 况，制定本制度。 第二条 本制度所称选聘会计师事务所，是指公司根据有关法律法规要求，聘任会计师 事务所对公司财务会计报告发表审计意见、出具审计报告及内部控制报告的行为。公司下 属全资或控股子公司不再单独选聘会计师事务所。公司聘任会计师事务所 ...