北京市中伦（深圳）律师事务所 关于迪阿股份有限公司 2025 年第一次临时股东会的 法律意见书 二〇二五年一月 北京市中伦（深圳）律师事务所 关于迪阿股份有限公司 2025 年第一次临时股东会的 法律意见书 致：迪阿股份有限公司 根据《中华人民共和国公司法》（下称"《公司法》"）、中国证券监督管理委 员会发布的《上市公司股东大会规则》（下称"《股东大会规则》"）的有关规定， 北京市中伦（深圳）律师事务所（下称"本所"）受迪阿股份有限公司（下称"公 司"）委托，指派律师出席公司 2025 年第一次临时股东会（下称"本次股东会" 或"会议"）。 本所现就本次股东会的召集、召开程序，出席人员的资格、召集人资格，表 决程序、表决结果等事宜出具法律意见。 一、 会议召集、召开程序 为召开本次股东会，公司董事会于 2024 年 12 月 28 日在巨潮资讯网 （http://www.cninfo.com.cn）上公告了会议通知。通知载明了会议的召开方式、 召开时间和召开地点，对会议议题的内容进行了充分披露，说明了股东有权出席 并可委托代理人出席和行使表决权，明确了会议的登记办法、有权出席会议股东 的股权登记日、会议联系人 ...

Core Viewpoint - The company, Diya Co., has successfully achieved the National Information Security Level Protection Level 3 certification, indicating its high standards in information security management within the retail industry [3]. Group 1: Information Security Certification - Diya Co. has obtained the Level 3 certification, which is a significant standard in China's information security field, representing national recognition of the company's information security management capabilities [1][3]. - The certification signifies that Diya Co.'s information security management meets the highest standards in the domestic retail sector [1]. Group 2: Data Protection and Blockchain Technology - The company employs irreversible technology to encrypt purchase information, which is then uploaded to the BSN blockchain initiated by the National Information Center, ensuring that all purchase records are immutable and permanently unremovable [2]. - The use of decentralized blockchain technology enhances data security, as once data is written, it cannot be deleted [8]. Group 3: Social Responsibility and ESG Performance - Diya Co. has been recognized for its commitment to consumer information security, reflecting its emphasis on social responsibility, and has won the "Most Socially Responsible Listed Company" award in the 2024 14th China Listed Company Reputation List [7]. - The company has achieved an ESG rating upgrade from BBB to A, becoming the only company in the jewelry industry to receive an A rating, with improvements across environmental, social, and governance dimensions [9]. Group 4: Information Security Team Structure - The information security team at Diya Co. is divided into three parts: infrastructure, product development, and business intelligence, ensuring the stability and security of the system [9]. - The company has implemented comprehensive training on information security for all employees to minimize the risk of customer information leakage, achieving a customer satisfaction rate of 99% in 2023 [9].

证券代码：301177 证券简称：迪阿股份 迪阿股份有限公司 投资者关系活动记录表 编号：2024-003 | --- | --- | --- | |-----------------------------|-----------------------------------------------------------------------------------------------------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------| | | | | | 投资者关系 | | 特定对象调研 □分析师会议 | | 活动类别 | ...

证券代码：301177 证券简称：迪阿股份 公告编号：2024-050 迪阿股份有限公司 第二届董事会第十一次会议决议公告 经全体董事认真审议，通过了以下议案： （一）审议通过《关于<2024 年第三季度报告>的议案》 经审议，董事会认为：公司 2024 年第三季度报告真实、准确、完整，不存 在虚假记载、误导性陈述或者重大遗漏。 本议案已经公司董事会审计委员会审议通过。 具体内容详见公司同日披露于巨潮资讯网（www.cninfo.com.cn）的《2024 年第三季度报告》（公告编号：2024-047）。 表决结果：9 票同意，0 票反对，0 票弃权。 本公司及董事会全体成员保证信息披露内容的真实、准确和完整，没有虚 假记载、误导性陈述或重大遗漏。 一、董事会会议召开情况 迪阿股份有限公司（以下简称"公司"）第二届董事会第十一次会议于 2024 年 10 月 28 日（星期一）在公司会议室以现场及通讯表决方式召开。本次会议通 知已于 2024 年 10 月 24 日以电子邮件的方式发出。会议应出席董事 9 名，实际 出席董事 9 名（其中董事长张国涛先生、董事卢依雯女士、独立董事李洋先生、 梁俊先生、钟敏先生 ...

根据《深圳证券交易所创业板股票上市规则》及《公司章程》等相关规定， 公司控股股东为公司本次竞买土地使用权并投资建设项目下的违约责任提供连 带责任担保构成关联交易。 关于迪阿股份有限公司接受关联方担保的核查意见 中信建投证券股份有限公司（以下简称"中信建投证券"或"保荐人"）作 为迪阿股份有限公司（以下简称"迪阿股份"或"公司"）首次公开发行股票的 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》等有关规定，对迪阿股份因拟参与竞买国有土地使用权并投资建设项 目而接受关联方担保的事项进行了审慎核查，具体情况如下： 一、关联交易概述 （一）关联担保基本情况 迪阿股份有限公司（以下简称"公司"）于 2024 年 10 月 28 日在公司会议 室召开 2024 年第三次独立董事专门会议、第二届董事会第十一次会议和第二届 监事会第十一次会议，审议通过了《关于公司拟参与竞买国有土地使用权并投资 建设项目暨接受关联方担保的议案》，同意公司使用自有或自筹资金参与竞买深 圳市南山区 K602-0014 地块国有建设用地使 ...

证券代码：301177 证券简称：迪阿股份 公告编号：2024-048 本公司及董事会全体成员保证信息披露内容的真实、准确和完整，没有虚 假记载、误导性陈述或重大遗漏。 迪阿股份有限公司 关于 2024 年前三季度计提资产减值准备的公告 迪阿股份有限公司（以下简称"公司"）根据《企业会计准则》《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》以及公司相 关会计政策的规定，对合并报表范围内截至 2024 年 9 月 30 日的各类资产进行了 减值测试，现将公司 2024 年前三季度计提资产减值准备的具体情况公告如下： 一、本次计提资产减值准备情况概述 （一）本次计提减值准备的原因 依据《企业会计准则》及公司会计政策的相关规定，为真实、准确反映公司 2024 年前三季度财务状况、资产价值和经营成果情况，基于谨慎性原则，公司对 合并报表范围内截至 2024 年 9 月 30 日的各类资产进行了全面清查，并进行了充 分的分析和评估，对各项可能发生减值损失的相关资产计提了资产减值准备。 （二）本次计提减值准备的资产范围及总金额 2024 年前三季度公司计提各项资产的减值准备金额合计 10,39 ...

证券代码：301177 证券简称：迪阿股份 公告编号：2024-051 本公司及监事会全体成员保证信息披露内容的真实、准确和完整，没有虚 假记载、误导性陈述或重大遗漏。 一、监事会会议召开情况 迪阿股份有限公司（以下简称"公司"）第二届监事会第十一次会议于 2024 年 10 月 28 日（星期一）在公司会议室以现场方式召开。本次会议通知已于 2024 年 10 月 24 日以电子邮件的方式发出，会议应出席监事 3 名，实际出席监事 3 名。本次会议由监事会主席黄颖凤女士主持，公司董事会秘书列席会议。会议的 召集、召开和表决符合《中华人民共和国公司法》等法律、法规和《公司章程》 的规定。 二、监事会会议审议情况 经监事会认真审议，通过了以下议案： 迪阿股份有限公司 第二届监事会第十一次会议决议公告 （二）审议通过《关于公司拟参与竞买国有土地使用权并投资建设项目暨接 受关联方担保的议案》 经审议，监事会认为：公司本次参与竞买国有土地使用权并投资建设项目暨 接受关联方担保事项，有利于公司未来业务发展，项目建设符合公司业务战略布 局和长期发展需要，公司控股股东提供无偿担保有利于该项目的顺利开展。本次 交易事项的决策 ...

证券代码：301177 证券简称：迪阿股份 公告编号：2024-049 迪阿股份有限公司 关于公司拟参与竞买国有土地使用权并投资建设项目 暨接受关联方担保的公告 本公司及董事会全体成员保证信息披露内容的真实、准确和完整，没有 虚假记载、误导性陈述或重大遗漏。 特别提示： 1、公司拟参与深圳市南山区 K602-0014 地块（以下简称"目标地块"）国 有土地使用权的挂牌出让竞买并投资建设项目，公司控股股东迪阿投资（珠海） 有限公司（以下简称"迪阿投资"）无偿为公司在本项目下的违约责任提供连带 责任担保，公司预计参与该项目的土地出让金及未来投资建设的总金额不超过 9 亿元人民币（以上为预估价格，具体金额以实际发生额为准）； 2、本次土地使用权的获取及投资建设项目的实施需履行政府部门的相关审 批程序，尚存在不确定性，期间如因国家或地方有关政策、公司实际发展情况等 发生变化，本项目可能存在延期、变更、中止或者终止的风险；若项目完成后， 还可能面临一定的市场、经营和管理风险；公司将根据本事项的进展情况，按照 相关法律、法规、规范性文件的要求，及时履行信息披露义务，公司敬请广大投 资者理性投资，注意投资风险； 3、本次交 ...

Revenue and Profit - Revenue for Q3 2024 was RMB 333.10 million, a decrease of 33.41% year-over-year[2] - Net profit attributable to shareholders for Q3 2024 was a loss of RMB 12.63 million, down 160.91% year-over-year[2] - Total revenue for the first nine months of 2024 was RMB 1.11 billion, a decrease of 36.19% year-over-year[2] - Revenue for the first nine months of 2024 decreased by 36.19% to 1,111,612,211.62 yuan, mainly due to weak demand for diamond inlays and the impact of gold products[9] - Net profit for the quarter was 20,185,783.59 yuan, down from 74,143,019.32 yuan in the previous year[21] - Operating income for the quarter was 1,111,612,211.62 yuan, down from 1,742,034,299.37 yuan[20] - Net profit attributable to parent company shareholders was RMB 20,185,783.59[22] - Comprehensive income attributable to parent company shareholders was RMB 12,082,142.06[22] Cash Flow - Net cash flow from operating activities for the first nine months of 2024 was RMB 230.37 million, an increase of 4006.44% year-over-year[2] - The net cash flow from operating activities increased by 4006.44% to 230,370,218.25 yuan, mainly due to reduced payments for matured bills and lower operating costs[10] - The net cash flow from investing activities decreased by 74.94% to 154,849,832.85 yuan, primarily due to a reduction in the redemption of financial products[10] - The net cash flow from financing activities improved by 31.10% to -539,130,932.78 yuan, mainly due to a decrease in cash dividends distributed[10] - Cash received from sales of goods and services was RMB 1,162,437,766.41[23] - Cash paid for goods and services was RMB 302,607,603.77[24] - Net cash flow from operating activities was RMB 230,370,218.25[24] - Net cash flow from investing activities was RMB 154,849,832.85[24] - Net cash flow from financing activities was RMB -539,130,932.78[24] - Net increase in cash and cash equivalents was RMB -161,399,970.18[25] - Ending cash and cash equivalents balance was RMB 65,563,640.78[25] Assets and Liabilities - Total assets as of the end of Q3 2024 were RMB 7.13 billion, a decrease of 5.30% compared to the end of the previous year[2] - The company's monetary funds decreased by 71.22% to 65,565,640.78 yuan, primarily due to the purchase of financial products[8] - Total assets decreased to 7,130,779,119.67 yuan from 7,530,082,307.45 yuan[19] - Total liabilities decreased to 845,795,615.69 yuan from 1,057,444,465.49 yuan[20] - Cash and cash equivalents decreased to 65,565,640.78 yuan from 227,854,223.17 yuan[18] - Inventory decreased to 464,355,067.55 yuan from 526,939,044.37 yuan[19] - Accounts receivable decreased to 58,583,934.28 yuan from 83,147,399.06 yuan[19] - Short-term borrowings decreased to 240,578,066.69 yuan from 389,995,277.14 yuan[19] - Equity attributable to owners of the parent company decreased to 6,284,983,503.98 yuan from 6,472,637,841.96 yuan[20] Business Segments and Operations - Online self-operated business revenue for Q3 2024 increased by 21.91% year-over-year[6] - Revenue from other business segments for the first nine months of 2024 increased by 21.83% year-over-year[6] - The company opened a total of 11 new stores in the first three quarters of 2024, with 7 in Q2 and 4 in Q3, while closing 138 stores, resulting in a net decrease of 127 stores[7] - As of the end of the reporting period, the company had 401 self-operated stores, with 244 (61.15%) located in first and second-tier cities and 155 (38.85%) in third-tier and below cities[7] - Sales expenses decreased by 35.67% to 622,579,956.61 yuan, driven by optimization of low-potential stores and reduced promotional investments[9] - Total operating costs were 1,201,026,810.22 yuan, down from 1,753,283,108.35 yuan[21] Shareholders and Equity - The total number of restricted shares at the end of the period is 360,000,000, all of which are pre-IPO shares and will be released on June 16, 2025[16] - The company's actual controllers, Zhang Guotao and Lu Yiwen, collectively hold 100% of the shares of Diya Investment (Zhuhai) Co., Ltd.[13] - The top 10 shareholders hold a total of 342,000,000 shares, accounting for 85.50% of the total shares[12] - The company's top 10 shareholders include Diya Investment (Zhuhai) Co., Ltd., Gongqingcheng Wendi No. 1 Investment Management Partnership, and Gongqingcheng Wendi No. 2 Investment Management Partnership[12] - The company's top 10 shareholders do not have any shares pledged, marked, or frozen[12] - The company's top 10 shareholders do not participate in margin trading or securities lending[13] - The company's top 10 shareholders do not have any shares lent out through securities lending[14] - The company's top 10 shareholders do not have any changes in their shareholding due to securities lending[15] Investments and Projects - The company plans to participate in the bidding for a state-owned land use right in Shenzhen's Nanshan District with a maximum investment of 900 million RMB for the construction of a modern fashion creative industry headquarters base[17] - The company's controlling shareholder, Diya Investment (Zhuhai) Co., Ltd., will provide a free joint liability guarantee for the company's breach of contract in this project[17] Gross Margin - Gross margin for the first nine months of 2024 was 65.57%, a decrease of 3.40 percentage points year-over-year[6]

本公司及董事会全体成员保证信息披露内容的真实、准确和完整，没有 虚假记载、误导性陈述或重大遗漏。 一、担保情况概述 迪阿股份有限公司（以下简称"公司"）分别于 2024 年 4 月 25 日、2024 年 5 月 28 日召开了第二届董事会第九次会议、第二届监事会第九次会议和 2023 年年度股东大会，审议通过《关于公司及子公司向银行申请综合授信并提供担保 的议案》，同意公司及控股子公司向银行申请总额不超过人民币 500,000 万元的 授信额度，其中全资子公司好多钻石（深圳）有限公司可共用授信额度不超过人 民币 30,000 万元且由公司为其提供连带责任保证担保。具体内容详见公司 2024 年 4 月 27 日披露于巨潮资讯网（www.cninfo.com.cn）的《关于公司及子公司向 银行申请综合授信并提供担保的公告》（公告编号：2024-013）。 证券代码：301177 证券简称：迪阿股份 公告编号：2024-046 迪阿股份有限公司 关于公司及子公司向银行申请综合授信并提供担保的进展公告 2、类型：有限责任公司（法人独资） 3、住所：深圳市宝安区新安街道兴东社区宝城创业路北侧建设工业园 J 栋 一层 ...