法律意见书 北京中银律师事务所 关于北京华如科技股份有限公司 2023 年年度股东大会之 法律意见书 中银意字 2024 第 100 号 10524298 中国·北京·朝阳区金和东路正大中心 2 号楼 11-12 层 电话:(8610) 65876666 传真:(8610) 65876666-6 二〇二四年五月 法律意见书 北京中银律师事务所 关于北京华如科技股份有限公司 2023 年年度股东大会之 法律意见书 致:北京华如科技股份有限公司 北京中银律师事务所(以下简称"本所")接受北京华如科技股份有限公司 (以下简称"公司")的委托,指派本所律师出席公司 2023年年度股东大会(以 下简称"本次股东大会"或"本次会议"),对本次股东大会进行见证并出具法律 意见书。 本所律师依据《中华人民共和国公司法》(以下简称《公司法》)《中华人民 共和国证券法》(以下简称《证券法》)、《上市公司股东大会规则》《深圳证券交 易所上市公司股东大会网络投票实施细则(2020年修订》(以下简称《网络投票 实施细则》)等法律、法规、规范性文件以及《北京华如科技股份有限公司章程》 (以下简称《公司章程》)、《北京华如科技股份有限公司 ...

证券代码：301302 证券简称：华如科技 公告编号：2024-026 北京华如科技股份有限公司 关于回购股份事项前十大股东和前十大无限售条件股东 持股情况的公告 本公司及董事会全体成员保证公告内容的真实、准确和完整，没有虚假记载、误 导性陈述或者重大遗漏，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。 北京华如科技股份有限公司（以下简称"公司"）于2024年4月22日召开公司第五 届董事会第五次会议，审议通过了《关于回购公司股份方案的议案》，并于2024年4月 23日在巨潮资讯网（http://www.cninfo.com.cn)上披露了公司《关于回购公司股份方 案的公告》（公告编号：2024-023），该议案尚需提交公司2023年年度股东大会审议， 根据《深圳证券交易所上市公司自律监管指引第9号——回购股份》相关规定，现披露 2023年年度股东大会股权登记日（即2024年5月10日）登记在册的前十大股东和前十大 无限售条件股东的名称、持股数量及持股比例，具体如下： | 序号 | 持有人名称 | 持股数量（股） | 占总股本比例 （%） | | --- | --- | --- | --- | ...

证券代码：301302 证券简称：华如科技 公告编号：2024-025 北京华如科技股份有限公司 关于回购股份事项前十大股东和前十大无限售条件股东 持股情况的公告 本公司及董事会全体成员保证公告内容的真实、准确和完整，没有虚假记载、误 导性陈述或者重大遗漏，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。 | 10 | 西安高新技术产业风险投资有限责任公司－西安西高 | 1,989,000 | 1.26 | | --- | --- | --- | --- | | | 投君石投资基金合伙企业（有限合伙） | | | 二、前十大无限售条件股东持股情况 | 序号 | 持有人名称 | 持股数量（股） | 占无限售流通 股份比例（%） | | --- | --- | --- | --- | | 1 | 刘旭凌 | 7,585,000.00 | 8.76 | | 2 | 丝路华创投资管理（北京）有限公司－北京丝路科创投 | 2,560,250.00 | 2.96 | | | 资中心（有限合伙） | | | | 3 | 周玉华 | 2,248,500.00 | 2.60 | | 4 | 北京海国睿创股权投资基金 ...

Financial Performance - Total assets at the end of the reporting period amounted to ¥2,283,750,260.30, a decrease of 3.28% compared to the end of the previous year[5] - Equity attributable to shareholders of the listed company was ¥2,103,533,802.87, down 1.85% from the previous year-end[5] - Net cash flow from operating activities was -¥153,266,815.56, representing a decline of 38.99% compared to the same period last year, primarily due to decreased sales collections and increased operating expenses[6]

Financial Performance - The company's revenue for Q1 2024 was ¥37,139,856.54, representing a 92.99% increase compared to ¥19,244,561.65 in the same period last year[5]. - The net loss attributable to shareholders decreased by 26.39% to ¥39,741,670.62 from ¥53,990,806.12 year-on-year[5]. - Basic and diluted earnings per share improved by 50.98%, reaching -¥0.25 compared to -¥0.51 in the same period last year[5]. - The net profit for Q1 2024 was a loss of CNY 39,741,670.62, compared to a loss of CNY 53,990,806.12 in Q1 2023, showing an improvement of about 26.4%[24]. - The total comprehensive income for Q1 2024 was a loss of CNY 39,741,670.62, compared to a loss of CNY 53,990,806.12 in Q1 2023, reflecting a 26.4% improvement[24]. Cash Flow and Liquidity - The net cash flow from operating activities was negative at ¥153,266,815.56, a decline of 38.99% compared to the previous year's negative cash flow of ¥110,269,099.05[5]. - Cash and cash equivalents at the end of Q1 2024 were ¥276,792,907.08, down from ¥1,121,335,867.64 at the beginning of the period, indicating a decrease of 75.3%[18]. - Cash flow from operating activities showed a net outflow of CNY 153,266,815.56, worsening from a net outflow of CNY 110,269,099.05 in the previous year[27]. - Cash and cash equivalents at the end of Q1 2024 were CNY 279,727,376.25, down from CNY 914,800,866.27 at the end of Q1 2023, a decrease of about 69.5%[28]. Assets and Liabilities - Total assets decreased by 3.28% to ¥2,283,750,260.30 from ¥2,361,118,082.54 at the end of the previous year[5]. - Total liabilities decreased to ¥180,216,457.43 in Q1 2024 from ¥217,842,609.05 in the previous period, reflecting a reduction of 17.3%[20]. - The company's total equity as of March 31, 2024, was ¥2,103,533,802.87, down from ¥2,143,275,473.49, representing a decline of 1.8%[20]. - Accounts receivable decreased to ¥578,831,907.34 from ¥596,633,786.87, a reduction of 3.0%[19]. - Inventory increased to ¥319,105,009.07 from ¥264,001,818.53, marking a rise of 20.9%[19]. Operating Performance - Operating costs rose to ¥21,768,472.24, reflecting a 117.86% increase due to a higher proportion of hardware product sales[11]. - Total operating costs for Q1 2024 were CNY 92,698,005.13, an increase from CNY 88,217,518.40 in Q1 2023, representing a growth of approximately 5.6%[23]. - The company's total revenue from sales of goods and services was CNY 61,762,676.95 in Q1 2024, compared to CNY 87,714,474.01 in Q1 2023, indicating a decrease of about 29.6%[27]. Investments and Other Income - The net cash flow from investing activities was -¥683,596,464.77, representing a 54.54% increase from -¥442,330,468.82 year-on-year, primarily due to the purchase of financial products[11]. - The company reported a decrease in other income by 67.57%, down to ¥704,251.91 from ¥2,171,875.54 in the previous year[11]. - Investment income fell by 58.88% to ¥1,416,283.40 from ¥3,444,285.30, attributed to reduced returns from financial management and equity investments[11]. - The company recorded investment income of CNY 1,416,283.40 in Q1 2024, down from CNY 3,444,285.30 in Q1 2023, a decline of approximately 58.9%[23]. Shareholder Information - The total number of ordinary shareholders at the end of the reporting period was 18,018[13]. - Major shareholders include Li Jie with 14.70% and Han Chao with 14.22% of the shares[14]. - The company reported a total of 71,625,000 shares under lock-up agreements, with no changes during the reporting period[16]. Future Outlook - The company plans to continue its focus on market expansion and new product development in the upcoming quarters[19].

中信证券股份有限公司 关于北京华如科技股份有限公司 使用自有资金支付募投项目部分款项并以募集资金等额置换的核查意 见 中信证券股份有限公司（以下简称"中信证券"、"保荐机构"）作为北京华 如科技股份有限公司（以下简称"华如科技"、"公司"）首次公开发行股票并在 创业板上市的保荐机构，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》《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》等相关规定，在持续督导期内，对华如科技使用自有资金支付募投项 目部分款项并以募集资金等额置换的事项进行了审慎核查，核查意见如下： 一、募集资金基本情况 经中国证券监督管理委员《关于同意北京华如科技股份有限公司首次公开发行 股票注册的批复》（证监许可〔2022〕598 号），核准同意公司首次公开发行股票 的注册申请，公开发行股票 26,370,000.00 股人民币普通股（A 股）。公司由主承 销商中信证券股份有限公司首次公开发行 A 股股票，公开发行 A 股普通股 26,370,000.00 股（每股面值为人民币 ...

中信证券股份有限公司 关于北京华如科技股份有限公司 2023 年度内部控制自我评价报告的核查意见 中信证券股份有限公司（以下简称"中信证券"、"保荐机构"）作为北京华 如科技股份有限公司（以下简称"华如科技"、"公司"）首次公开发行股票并在 创业板上市的保荐机构，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》《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》等相关法律法规文件要求，在持续督导期内，对华如科技 2023 年度 内部控制自我评价报告进行了审慎核查，核查意见如下： 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，并对报告内容的真实性、准确性和完整性承担个别及连带法 律责任。 公司内部控制的目标是合理保证经 ...

关于北京华如科技股份有限公司 2023年度营业收入扣除情况表的 鉴证报告 信会师报字[2024]第 ZA90558 号 立信会计师事务所(特殊普通合伙) DO CHINA SHU LUN PAN CERTIFIED PUBLIC ACCOUNTANTS LL 于北京华如科技股份有限公司2023年度 营业收入扣除情况表的鉴证报告 信会师报字[2024]第ZA90558号 北京华如科技股份有限公司全体股东; 我们审计了北京华如科技股份有限公司(以下简称"华如科 技")2023年度的财务报表,包括 2023年12月 31日的合并及母公司 资产负债表、2023年度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和相关财务报表附注,并于 2023 年 12月 31 日出具了报告号为信会师报字[2024]第 ZA90563 号的无保 留意见审计报告。 在对上述财务报表执行审计的基础上,我们接受委托,对后附的 华如科技2023年度营业收入扣除情况表(以下简称"营业收入扣除情 况表")执行了合理保证的鉴证业务。 一、管理层的责任 华如科技管理层的责任是按照《深圳证券交易所创业板股票上市 规则》和《深 ...

北京华如科技股份有限公司 2023年度独立董事述职报告 作为北京华如科技股份有限公司（以下简称"公司"）的独立董事，本人严格按 照《公司法》《上市公司治理准则》《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》等有关法律法规、规范性文件及《公司章程》《独立董 事工作制度》的规定和要求，在2023年度的工作中，凭借丰富的专业知识和经验，积 极参加公司董事会及各专门委员会会议、股东大会，在董事会日常工作及决策中尽职 尽责，对董事会审议的重大事项发表了独立客观的意见，为董事会的科学决策提供支 撑，促进公司规范运作，有效保障全体股东权益不受损害。 本人因任期届满于2023年7月20日公司召开2023年第二次临时股东大会选举产生新 任独立董事后正式离任，不再担任公司董事会独立董事及各专门委员会中相关职务。 现将本人2023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 作为公司的独立董事，本人拥有专业资质及能力，在从事的专业领域积累了丰富 的经验。本人个人工作履历、专业背景以及兼职情况如下： 洪艳蓉，女，出生于1975年，中国国籍，无境外永久居留权。洪艳蓉女士毕业于 厦门大学法学院国际 ...

Financial Performance - The company's operating revenue for 2023 was ¥362,028,349.15, a decrease of 56.55% compared to ¥833,241,986.15 in 2022[23]. - The net profit attributable to shareholders for 2023 was -¥221,634,892.18, representing a decline of 265.76% from ¥133,708,882.94 in 2022[23]. - The net cash flow from operating activities was -¥245,801,323.36, which is a 46.29% increase in losses compared to -¥168,021,488.45 in 2022[23]. - The total assets at the end of 2023 amounted to ¥2,361,118,082.54, down 8.51% from ¥2,580,633,285.57 at the end of 2022[23]. - The net assets attributable to shareholders decreased by 9.37% to ¥2,143,275,473.49 at the end of 2023 from ¥2,364,910,365.67 at the end of 2022[23]. - The basic earnings per share for 2023 was -¥1.40, a decline of 244.33% from ¥0.97 in 2022[23]. - The weighted average return on net assets was -9.83% in 2023, down 17.88% from 8.05% in 2022[23]. - The company reported a quarterly revenue of ¥19,244,561.65 in Q1, ¥169,340,493.29 in Q2, ¥132,522,819.57 in Q3, and ¥40,920,474.64 in Q4 of 2023[27]. - The net profit attributable to shareholders in Q4 was -¥207,033,232.75, following a profit of ¥16,312,136.65 in Q3[27]. - The company has indicated uncertainty regarding its ability to continue as a going concern, as the net profit has been negative for the last three accounting years[23]. Company Overview - The company’s stock code is 301302, and it is listed on the Shenzhen Stock Exchange[20]. - The registered address of the company is located in Haidian District, Beijing, with a postal code of 100193[20]. - The company has several wholly-owned subsidiaries, including Jiangsu Huaru Defense Technology Co., Ltd. and Beijing Dingcheng Intelligent Manufacturing Technology Co., Ltd.[17]. - The company’s official website is www.huaru.com.cn, providing additional information and updates[20]. - The company’s management team is led by CEO Han Chao, who is responsible for the overall operations[20]. Risk Management - The company has faced various risks in its management, which are discussed in the section on future development outlook[4]. - The company emphasizes the importance of risk awareness for investors regarding forward-looking statements and future plans[4]. - The company is aware of operational risks stemming from changes in military spending and international security situations, which could impact market demand and performance[170]. - The company faces risks related to large accounts receivable and low collection ratios, which could lead to significant cash flow fluctuations and potential bad debt losses[176]. - The company has implemented measures to enhance marketing efforts and improve cash flow management to mitigate seasonal revenue risks[171]. Research and Development - The company is investing $50 million in R&D for new technologies, focusing on AI and machine learning applications in simulation[41]. - The company has maintained a high level of R&D investment intensity, focusing on innovation in simulation technology[96]. - The company is actively investing in R&D to maintain its technological advantage and has established a patent portfolio to create technical barriers against competitors[173]. - The company has obtained 121 patents and 473 software copyrights, establishing a strong technological foundation in the military simulation industry[96]. Market Expansion and Strategy - The company reported a significant increase in revenue, reaching $500 million, representing a 25% year-over-year growth[42]. - The company provided guidance for the next fiscal year, projecting revenue growth of 20% to $600 million[42]. - Market expansion plans include entering the European market, targeting a revenue contribution of $100 million within two years[42]. - The company plans to expand its market presence in Southeast Asia, targeting a 10% market share within the next two years[183]. - A strategic acquisition of a smaller tech firm is anticipated to enhance the company's product offerings and increase market competitiveness[183]. Governance and Compliance - The company has established a robust governance structure in compliance with relevant laws and regulations, enhancing the professionalism of the board[190]. - The company is committed to equal treatment of all shareholders and has ensured the legality of shareholder meeting procedures[192]. - The company actively engages in investor relations management, utilizing multiple channels for communication with investors[198]. - The company strictly complies with information disclosure regulations, ensuring timely and accurate information dissemination to shareholders[197]. Product Development and Offerings - The company has developed numerous application products, including joint combat experiment systems and parachute simulation training systems, expanding its product library steadily[73]. - The company emphasizes customized technology development for military simulation systems, addressing specific client needs through tailored applications[75]. - The company’s simulation application products are designed based on comprehensive user needs analysis, ensuring both technological advancement and practical application[61]. - The company introduced a scalable simulation platform for military simulation, supporting C4ISR system modeling and OODA process simulation[78]. Financial Outlook - The company provided a positive outlook for the next fiscal year, projecting a revenue growth of 20% to 1.8 billion yuan[183]. - The company aims to improve operational efficiency, targeting a reduction in costs by 5% through streamlined processes[183]. - Future guidance includes an expected EBITDA margin improvement to 35% as a result of cost management and revenue growth strategies[185].