江苏宏德特种部件股份有限公司 内部控制审计报告 和信审字（2025）第 000965 号 | 录 目 | 页 | 码 | | --- | --- | --- | | 一、内部控制审计报告 | 1-2 | | | 二、内部控制自我评价报告 | 3-7 | | 和信会计师事务所（特殊普通合伙） 二〇二五年四月二十七日 江苏宏德特种部件股份有限公司 报告正文 内部控制审计报告 和信审字(2025)第 000965 号 江苏宏德特种部件股份有限公司全体股东： 按照《企业内部控制审计指引》及中国注册会计师执业准则的相关要求，我 们审计了江苏宏德特种部件股份有限公司（以下简称宏德股份）2024 年 12 月 31 日的财务报告内部控制的有效性。 一、企业对内部控制的责任 按照《企业内部控制基本规范》、《企业内部控制应用指引》、《企业内部控制 评价指引》的规定，建立健全和有效实施内部控制，并评价其有效性是宏德股份 董事会的责任。 二、注册会计师的责任 我们的责任是在实施审计工作的基础上，对财务报告内部控制的有效性发表 审计意见，并对注意到的非财务报告内部控制的重大缺陷进行披露。 三、内部控制的固有局限性 内部控制具有固有局 ...

民生证券股份有限公司 关于江苏宏德特种部件股份有限公司 2024 年度募集资金存放与使用情况的核查意见 民生证券股份有限公司（以下简称"民生证券"、"保荐机构"或"保荐人"） 作为江苏宏德特种部件股份有限公司（以下简称"宏德股份"或"公司"）持续督 导的保荐机构，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》（2022 年修订）及《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》 （2023 年修订）等相关法律、法规和规范性文件的要求，对宏德股份 2024 年度 募集资金实际存放与使用情况进行了审慎核查，核查情况及核查意见如下： 一、募集资金基本情况 （一）募集资金发行和到位情况 经中国证券监督管理委员会（以下简称"中国证监会"）《关于同意江苏 宏德特种部件股份有限公司首次公开发行股票注册的批复》（证监许可﹝2022﹞ 379号文）同意注册，并经深圳证券交易所同意，公司首次公开发行人民币普通 股（A 股）20,400,000 股，每股面值人民币 1 元，发行价格 26.27 元/股，募集资 金总额为 535,908,000. ...

民生证券股份有限公司 关于江苏宏德特种部件股份有限公司 使用闲置自有资金进行现金管理的核查意见 民生证券股份有限公司（以下简称"民生证券"或"保荐机构"）作为江苏 宏德特种部件股份有限公司（以下简称"宏德股份"或"公司"）的保荐机构， 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》《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 13 号——保荐业务》等有关规定， 对宏德股份使用闲置自有资金进行现金管理事项进行了核查，情况如下： 一、本次使用闲置自有资金进行现金管理的基本情况 （一）投资目的 公司将按照《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》等相关要求，做好信息 披露工作。 二、投资风险及风险控制措施 为提高公司资金使用效率、增加股东回报，在确保公司正常经营所需流动资 金的情况下，最大限度地发挥闲置自有资金的持续增值作用，公司拟使用部分闲 置的自有资金进行现金管理，以更好的 ...

江苏宏德特种部件股份有限公司 审计报告 和信审字（2025）第 000964 号 | 目录 | 页次 | | --- | --- | | 一、审计报告 | 1-6 | | 二、已审财务报表及附注 | | | 1、合并及公司资产负债表 | 7-10 | | 2、合并及公司利润表 | 11-12 | | 3、合并及公司现金流量表 | 13-14 | | 4、合并及公司所有者权益变动表 | 15-18 | | 5、财务报表附注 | 19-86 | 和信会计师事务所（特殊普通合伙） 二〇二五年四月二十七日 江苏宏德特种部件股份有限公司 报告正文 审 计 报 告 和信审字(2025)第 000964 号 江苏宏德特种部件股份有限公司全体股东： 一、审计意见 我们审计了江苏宏德特种部件股份有限公司（以下简称宏德股份）财务报表，包括 2024 年 12 月 31 日的合并及公司资产负债表，2024 年度的合并及公司利润表、合并及公司现金流 量表、合并及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，公允反映了 宏德股份 2024 年 12 月 31 日合并及公司 ...

江苏宏德特种部件股份有限公司 2024 年度独立董事述职报告 （吴国庆） 本人作为江苏宏德特种部件股份有限公司（以下简称"公司"）的独立董事， 在任职期间，严格按照《公司法》《证券法》等有关法律法规和《公司章程》《独 立董事工作制度》的规定和要求，勤勉尽责，忠实履行职责，积极出席相关会议， 认真审议各项议案，根据相关规定对公司重大事项发表了事前认可意见和独立意 见，切实维护全体股东的利益，较好地发挥了独立董事的作用。现就本人 2024 年度履行独立董事职责情况汇报如下： 一、独立董事的基本情况 吴国庆，1957 年 10 月生，无境外永久居留权，博士研究生学历。1976 年 10 月至 1996 年 3 月，任海安锻压机床厂工程师、副厂长；1996 年 4 月至 1999 年 12 月，任南通中洋微柴有限公司总工程师；2000 年 1 月至 2017 年 7 月，任 南通大学科技处处长、研究生处处长；2017 年 8 月至 2022 年 6 月，任南通大学 电气工程学院教授；2022 年 7 月至今，南通大学离退处退休；2018 年 8 月至今， 南通理工学院（民办）副校长；2023 年 6 月至今，任宏德股 ...

江苏宏德特种部件股份有限公司 2024 年度独立董事述职报告 （刘剑民） 本人作为江苏宏德特种部件股份有限公司（以下简称"公司"）的独立董事， 在任职期间，严格按照《公司法》《证券法》等有关法律法规和《公司章程》《独 立董事工作制度》的规定和要求，勤勉尽责，忠实履行职责，积极出席相关会议， 认真审议各项议案，根据相关规定对公司重大事项发表了事前认可意见和独立意 见，切实维护全体股东的利益，较好地发挥了独立董事的作用。现就本人 2024 年度履行独立董事职责情况汇报如下： 一、独立董事的基本情况 刘剑民，1971 年 10 月生，中国国籍，无境外永久居留权，博士研究生学历。 1992 年 10 月至 2001 年 9 月，就职于洛阳二轻工业供销公司；2004 年 9 月至 2008 年 9 月，任宁波大学商学院审计研究中心副主任；2008 年 10 月至 2014 年 1 月， 就职于江西财经大学会计学院；2014 年 2 月至 2015 年 2 月，就职于浙江工业大 学经贸学院；2015 年 3 月至 2021 年 4 月，任湖南科技大学商学院财务系系主任、 MPACC 中心主任；2021 年 5 月至今，任 ...

江苏宏德特种部件股份有限公司 2024 年度独立董事述职报告 （李泽广） 本人作为江苏宏德特种部件股份有限公司（以下简称"公司"）的独立董事， 在任职期间，严格按照《公司法》《证券法》等有关法律法规和《公司章程》《独 立董事工作制度》的规定和要求，勤勉尽责，忠实履行职责，积极出席相关会议， 认真审议各项议案，根据相关规定对公司重大事项发表了意见，切实维护全体股 东的利益，较好地发挥了独立董事的作用。现就本人 2024 年度履行独立董事职 责情况汇报如下： 一、独立董事的基本情况 李泽广，1980 年 5 月生，中国国籍，无境外永久居留权，博士研究生学历。 2008 年 7 月至 2015 年 6 月，任南开大学经济学院讲师、副教授；2015 年 6 月至 2020 年 12 月，任南开大学金融学院副教授；2020 年 12 月至今，任南开大学金 融学院教授；2023 年 12 月至今，任南开大学金融学院副院长；2017 年 11 月至 2023 年 11 月，任天津津荣天宇精密机械股份有限公司独立董事；2018 年 5 月至 2025 年 2 月，任黄河财产保险股份有限公司独立董事；2023 年 6 月至今， ...

Financial Performance - The company's net profit for 2024 decreased by over 50% compared to the same period last year, primarily due to increased shipping costs for overseas exports and intensified market competition [5]. - The company's operating revenue for 2024 was CNY 651,712,544, representing a decrease of 6.50% compared to CNY 697,044,411 in 2023 [22]. - Net profit attributable to shareholders for 2024 was CNY 21,345,725, a decline of 56.23% from CNY 48,771,130 in 2023 [22]. - The net cash flow from operating activities for 2024 was CNY 80,778,460, down 5.83% from CNY 85,782,311 in 2023 [22]. - Basic and diluted earnings per share for 2024 were CNY 0.2616, a decrease of 56.23% compared to CNY 0.5977 in 2023 [22]. - Total assets at the end of 2024 were CNY 1,420,024,010, an increase of 6.57% from CNY 1,332,483,920 at the end of 2023 [22]. - The weighted average return on net assets for 2024 was 1.92%, down 2.48% from 4.40% in 2023 [22]. - The company achieved operating revenue of 651.71 million yuan, a year-on-year decrease of 6.50% [48]. - Net profit attributable to shareholders was 21.35 million yuan, down 56.23% year-on-year [48]. Revenue Breakdown - Revenue from cast iron components was 470.69 million yuan, accounting for 72.22% of total revenue, with a year-on-year decline of 11.93% [48]. - Revenue from cast aluminum components was 171.00 million yuan, representing 26.24% of total revenue, with a year-on-year increase of 10.99% [48]. - Domestic revenue for 2024 is CNY 282.25 million, a year-on-year decrease of 33.35%, primarily due to intense price competition among domestic wind power equipment manufacturers [49]. - Overseas revenue for 2024 reached CNY 369.46 million, with a year-on-year increase of 35.06%, accounting for 56.69% of total revenue, partially offsetting the decline in domestic revenue [49]. Cost and Expenses - The company reported a significant increase in management expenses due to changes in personnel structure and training optimization, impacting overall costs [5]. - The gross profit margin for cast iron products was 16.42%, down 3.12% year-on-year [64]. - The gross profit margin for cast aluminum products was 6.01%, reflecting a decrease of 3.86% year-on-year [64]. - Sales expenses decreased by 16.69% to ¥3,171,739.36 compared to the previous year [70]. - Management expenses increased by 16.18% to ¥37,773,720.79 year-on-year [70]. - R&D expenses decreased by 14.01% to ¥33,147,373.16 compared to the previous year [70]. Strategic Developments - Future plans and strategic developments are outlined in the report, emphasizing the importance of risk awareness for investors [7]. - The company is focusing on optimizing its talent development and reserve system to enhance operational efficiency [5]. - The company is set to implement new accounting policies starting January 1, 2024, which will not affect its financial status or results [23]. - The company is focused on high-end equipment key casting, with products primarily used in wind power, electric power, and medical equipment sectors [31]. - The company anticipates a substantial increase in equipment investment across various sectors, including healthcare, by over 25% by 2027, indicating a forthcoming procurement wave in the medical device field [38]. Risk Management - The company is facing risks related to market competition and operational capacity, which are detailed in the management discussion and analysis section of the report [5]. - The report indicates that the company is committed to addressing potential risks in its future operations [7]. - The company's operational outlook includes a detailed analysis of potential risks and corresponding countermeasures [5]. - The company faces risks from industry demand fluctuations, increased fixed asset depreciation, raw material price volatility, and exchange rate fluctuations, with strategies in place to mitigate these risks [106][107][108][109]. - The company faces increased instability and uncertainty in exports due to global trade policy changes and geopolitical tensions, particularly affecting markets like the EU, Japan, and India [110]. Governance and Compliance - The company's financial report has been confirmed as true, accurate, and complete by its management team [5]. - The company has established a sound internal control system and improved information disclosure practices to enhance governance [116]. - The company has established independent financial management and auditing departments, ensuring compliance with legal regulations and independent financial decision-making [130]. - The company has a clear delineation of asset ownership between itself and its shareholders, with no instances of asset or fund occupation by shareholders [128]. - The company has implemented various channels for investor communication, enhancing transparency and investor relations [124]. Research and Development - Ongoing R&D projects include the development of key components for offshore wind power, aimed at enhancing product performance and competitiveness [71]. - The number of R&D personnel increased to 76 in 2024, a rise of 7.04% from 71 in 2023 [72]. - R&D investment amounted to ¥33,147,373.16 in 2024, representing 5.09% of operating revenue, down from 5.53% in 2023 [72]. - The company is focusing on new casting techniques to improve product quality and reduce production costs [71]. - New product development includes the launch of a cutting-edge technology that is expected to enhance production efficiency by 25% [153]. Environmental Responsibility - The company strictly adheres to various environmental protection laws and standards, actively fulfilling its social responsibility in ecological protection [180]. - The company reported a total emission of 2.01 tons of volatile organic compounds, which is compliant with the relevant emission standards [181]. - The company achieved a waste gas treatment efficiency of 99% through specialized equipment, including RTO and zeolite rotary devices [182]. - The company paid an environmental protection tax of 87,230.11 yuan for the year 2024 [182]. - The company has obtained ISO14001, ISO45001, and ISO50001 certifications to enhance its environmental management and sustainability efforts [188].

Revenue and Profit - The company's revenue for Q1 2025 was ¥194,849,272.45, representing a 48.85% increase compared to ¥130,906,696.00 in the same period last year[4] - Net profit attributable to shareholders decreased by 72.64% to ¥2,900,243.28 from ¥10,600,895.51 year-on-year[4] - The net profit attributable to shareholders after deducting non-recurring gains and losses fell by 84.01% to ¥1,674,660.41 from ¥10,471,522.63 in the previous year[4] - Basic earnings per share decreased by 72.67% to ¥0.0355 from ¥0.1299 in the same period last year[4] - Total operating revenue for the current period reached ¥194,849,272.45, a significant increase of 48.8% compared to ¥130,906,696.00 in the previous period[18] - Net profit for the current period was ¥2,900,243.28, a decrease of 72.6% compared to ¥10,600,895.51 in the previous period[19] - The company’s basic and diluted earnings per share decreased to ¥0.0355 from ¥0.1299 in the previous period, reflecting the decline in net profit[19] - The company’s total profit for the current period was ¥2,243,760.59, down 79.6% from ¥11,023,964.73 in the previous period[19] Cash Flow and Investments - Operating cash flow net amount increased by 59.08% to ¥41,582,114.08 from ¥26,138,948.25 year-on-year[4] - Cash and cash equivalents at the end of the period decreased to ¥124,707,392.36 from ¥365,175,287.64, reflecting a decline of 65.8%[22] - The company reported a total cash inflow from operating activities of ¥170,101,326.05, compared to ¥146,849,995.83 in the previous period, marking an increase of 15.9%[21] - The company incurred a net cash outflow from investing activities of ¥77,982,395.18, worsening from a net outflow of ¥14,155,859.79 in the previous period[21] Assets and Liabilities - The company's total assets at the end of the reporting period were ¥1,408,950,628.48, a decrease of 0.78% from the previous year-end[5] - Total current assets decreased from 728,523,569.88 CNY to 708,244,001.07 CNY, a decline of approximately 2.5%[15] - Total liabilities decreased from 307,845,352.24 CNY to 293,871,726.02 CNY, a reduction of about 4.5%[16] - Long-term borrowings increased from 27,739,870.00 CNY to 39,250,270.00 CNY, an increase of approximately 41.6%[16] - The company's cash and cash equivalents decreased by 31.27% to ¥124,707,392.36 from ¥181,446,930.37 due to increased project investments[10] Shareholder Information - Total number of common shareholders at the end of the reporting period is 8,438[12] - The largest shareholder, Yang Jinde, holds 42.96% of shares, totaling 35,059,208 shares[13] Research and Development - Research and development expenses increased by 44.36% to ¥10,600,196.48 from ¥7,342,640.77 year-on-year, indicating a focus on innovation[10] - Research and development expenses increased to ¥10,600,196.48, up 44.5% from ¥7,342,640.77 in the previous period, indicating a focus on innovation[18] Contract Liabilities - The company's contract liabilities increased by 227.69% to ¥1,139,190.10, reflecting an increase in customer prepayments[10]

江苏宏德特种部件股份有限公司 2024 年度内部控制自我评价报告 根据《企业内部控制基本规范》及其配套指引的规定和要求，结合江苏宏德特种 部件股份有限公司（以下简称公司）内部控制制度和评价办法，在内部控制日常监督 和专项监督的基础上，我们对公司 2024 年 12 月 31 日的内部控制有效性进行了自我评 价。 一、重要声明 按照企业内部控制规范体系的规定，建立健全和有效实施内部控制，评价其有效 性，并如实披露内部控制评价报告是公司董事会的责任。监事会对董事会建立和实施 内部控制进行监督。经理层负责组织领导企业内部控制的日常运行。公司董事会、监 事会及董事、监事、高级管理人员保证本报告内容不存在任何虚假记载、误导性陈述 或重大遗漏，并对其内容的真实性、准确性和完整性承担个别及连带法律责任。 二、内部控制评价结论 根据公司财务报告内部控制重大缺陷的认定情况，于内部控制评价报告基准日， 不存在财务报告内部控制重大缺陷，董事会认为，公司已按照企业内部控制规范体系 1 和相关规定的要求在所有重大方面保持了有效的财务报告内部控制。 根据公司非财务报告内部控制重大缺陷认定情况，于内部控制评价报告基准日， 公司未发现非财务 ...