关 于 对 捷邦 精 密科 技 股 份有 限 公司 2023 年 度 营业 收入 扣 除 情况 的 专 项 核查 意 见 天职业字[2024]21889-1 号 目 录 关于对捷邦精密科技股份有限公司 2023 年 度 营 业 收 入扣除情况的专项核查意见 1 关于捷邦精密科技股份有限公司 2023 年度营业收入扣除情况的专项核查意见 天职业字[2024] 21889-1 号 捷邦精密科技股份有限公司全体股东： 我们接受捷邦精密科技股份有限公司（以下简称"捷邦科技"）委托，在审计了捷邦科 技 2023 年 12 月 31 日的合并及公司资产负债表，2023 年度的合并及公司利润表、合并及公 司现金流量表、合并及公司股东权益变动表以及财务报表附注的基础上，对后附的由捷邦科 技管理层编制的《2023 年度营业收入扣除情况表》（以下简称扣除情况表）进行了专项核 查。 一、管理层的责任 根据《深圳证券交易所创业板股票上市规则》（以下简称"上市规则"）的要求，捷邦 科技编制了上述扣除情况表。设计、执行和维护与编制和列报扣除情况表有关的内部控制， 采用适当的编制基础如实编制和对外披露扣除情况表并确保其真实性、合法性及完整 ...

捷邦精密科技股份有限公司 关于开展远期结售汇、外汇期权及掉期套期保值业 务的可行性分析报告 一、公司开展远期结售汇、外汇期权及掉期套期保值业务的背景 随着海外金融市场环境的不断变化，外汇汇率波动日趋频繁，外汇市场不 确定性越发凸显。当前捷邦精密科技股份有限公司（以下简称"公司"）的出 口业务占比相对较高，汇率出现较大波动时，汇兑损益将对公司的业绩造成一 定影响。为有效规避外汇市场风险，防范汇率大幅波动对公司造成的不利影响， 提高公司抵御汇率波动的能力，公司及子公司在保证正常经营的前提下，拟开 展远期结售汇、外汇期权及掉期套期保值业务。 二、投资情况概述 （一）投资目的 （四）交易期限 自2023年年度股东大会审议通过之日起十二个月内有效，如单笔交易的存 续期超过了决议的有效期，则决议的有效期自动顺延至该笔交易终止时止，上 述额度在交易期限内可以循环使用。 （五）资金来源 公司开展远期结售汇、外汇期权及掉期套期保值业务的资金来源于公司自 有资金，不存在直接或间接使用募集资金从事该业务的情形。 公司出口业务占比相对较高，汇率出现较大波动时，汇兑损益将对公司的 业绩造成一定影响。为有效规避和防范汇率风险，减少汇率波 ...

中信建投证券股份有限公司 关于捷邦精密科技股份有限公司 2023 年度证券与衍生品投资情况的核查意见 中信建投证券股份有限公司（以下简称"中信建投证券"或"保荐机构"） 作为捷邦精密科技股份有限公司（以下简称"捷邦科技"或"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》 《深圳证券交易所上市公司自律监管指引第 13 号——保荐业务》《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》等相关规定，对捷邦科技 2023 年度证券与衍生品投资 情况进行了审慎核查，具体情况如下： 一、证券与衍生品投资审议批准情况 公司于 2022 年 12 月 23 日召开第一届董事会第二十次会议和第一届监事会 第十九次会议，审议通过《关于开展远期结售汇及外汇期权业务的议案》，同意 公司及子公司开展额度不超过人民币 24,000.00 万元（含本数）或等值外币的远 期结售汇及外汇期权业务，只限于从事与公司生产经营所使用的主要结算货币相 同的币种，期限自董事会审议通过之日起 12 个月内，在上述额度内可循环滚动 使用，并授权管理层在额 ...

中信建投证券股份有限公司 关于捷邦精密科技股份有限公司 2023 年度募集资金存放与使用情况的专项核查报告 中信建投证券股份有限公司（以下简称"中信建投证券"或"保荐机构"） 作为捷邦精密科技股份有限公司（以下简称"捷邦科技"或"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》 《深圳证券交易所上市公司自律监管指引第 13 号——保荐业务》《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》等相关规定，对捷邦科技 2023 年度募集资金的存放与 使用情况进行了审慎核查，具体情况如下： 一、募集资金基本情况 （一）实际募集资金金额、资金到账时间 根据中国证券监督管理委员会《关于同意捷邦精密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]1228 号），公司 2022 年 9 月首次向 社会公众发行人民币普通股 1,810 万股，发行价格为每股人民币 51.72 元，募集 资金总额为人民币 936,132,000.00 元，扣除发行费用人民币 99,181,666.78 元，实 际募集资金净额为 ...

中信建投证券股份有限公司 关于捷邦精密科技股份有限公司 2024 年度向银行申请综合授信额度 并由公司实际控制人提供担保暨关联交易的核查意见 中信建投证券股份有限公司（以下简称"中信建投证券"或"保荐机构"） 作为捷邦精密科技股份有限公司（以下简称"捷邦科技"或"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》 《深圳证券交易所上市公司自律监管指引第 13 号——保荐业务》《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》等相关规定，对捷邦科技 2024 年度向银行申请综合授 信额度并由公司实际控制人提供担保暨关联交易事项进行了审慎核查，具体情况 如下： 一、关联交易概述 为满足公司、子公司及孙公司生产经营和发展需要，公司、子公司及孙公司 2024 年度拟向银行申请总计不超过人民币 100,650.00 万元整（含等值外币）的 综合授信额度，并根据各银行要求由公司实际控制人辛云峰先生、杨巍先生和殷 冠明先生为公司、子公司及孙公司向银行申请综合授信额度提供连带责任担保， 公司、子公司及孙公司不提供反担保且免于支 ...

Financial Performance - The company's net profit for 2023 was negative, indicating challenges in the current market environment[3]. - The company's operating revenue for 2023 was ¥678,193,574.22, a decrease of 34.44% compared to ¥1,034,452,364.01 in 2022[33]. - The net profit attributable to shareholders for 2023 was a loss of ¥55,803,415.39, representing a decline of 165.01% from a profit of ¥85,839,800.65 in 2022[33]. - The net cash flow from operating activities improved significantly to ¥146,987,913.70, compared to a negative cash flow of ¥22,179,187.16 in 2022, marking a 762.73% increase[33]. - The total assets at the end of 2023 were ¥1,612,270,071.77, down 7.29% from ¥1,729,545,388.94 in 2022[33]. - The net assets attributable to shareholders decreased by 6.02% to ¥1,321,483,976.34 at the end of 2023, compared to ¥1,406,195,571.44 in 2022[33]. - The company reported a basic earnings per share of -¥0.77 for 2023, a decrease of 152.74% from ¥1.46 in 2022[33]. - The weighted average return on equity was -4.11% in 2023, down from 11.64% in 2022, indicating a significant decline in profitability[33]. - The company's revenue after deducting non-recurring gains and losses was ¥664,565,330.63 in 2023, compared to ¥1,026,464,238.96 in 2022[34]. - The quarterly revenue for Q4 2023 was ¥156,453,808.03, with a net profit loss of ¥39,458,122.95 attributable to shareholders[36]. Market Risks - The company faces risks from high customer concentration, as its revenue primarily comes from leading enterprises in the consumer electronics industry[8]. - There is a risk of declining gross margins due to intensified competition and cost control measures from major clients, which may pressure the pricing of components[10]. - The company is exposed to macroeconomic risks, including geopolitical tensions and inflation, which could impact consumer purchasing power and overall demand in the consumer electronics sector[6]. - The company acknowledges the risk of technological innovation and product development, which could affect its competitiveness if it fails to meet market demands[5]. - The company is at risk of raw material price increases and supply chain disruptions, which could adversely affect its operational performance[12]. - The company faces potential goodwill impairment risks if acquired companies do not perform as expected, impacting overall financial results[17]. Strategic Initiatives - The company plans to suspend the construction of the "High-Precision Electronic Functional Structure Component Production Base" and "R&D Center" projects due to sufficient existing capacity to meet current order demands[13]. - The company has established a wholly-owned subsidiary in Vietnam to expand its overseas customer base, but faces risks if this expansion does not proceed smoothly[16]. - The company aims to become a trusted provider of precision manufacturing and new material application solutions in the consumer electronics and new energy lithium battery sectors[44]. - The company has established a specialized procurement department to manage raw materials, molds, and production equipment, ensuring timely supply through a "production-based procurement" model[50]. - The company maintains a "sales-based production" model, aligning production plans with sales orders and customer demand forecasts, optimizing production efficiency[52]. - The company has developed advanced production processes for precision functional parts, including multi-layer composite processing and waste elimination techniques, improving production efficiency and yield rates[54]. - The company has successfully implemented a fluidized bed process for carbon nanotube production, ensuring effective control of key parameters like temperature and pressure, balancing cost and quality[55]. - The company has been certified as a qualified supplier by major brands like Apple and Google, reflecting its strong product quality and reliable service capabilities[56]. Research and Development - The company is actively involved in the R&D of next-generation precision components for major clients, including Apple, Google, and Amazon[49]. - The company has built a robust R&D team that continuously tracks market demands and technological trends, ensuring its products meet evolving customer needs[51]. - Research and development expenses amounted to 5,544.03 million yuan, representing 8.17% of operating revenue, focusing on expanding applications in precision functional and structural components[65]. - The company is developing several new technologies, including high-precision intelligent correction composite die-cutting technology and anti-wrinkle single-sided adhesive components[81]. - The company has completed the development of several new products, including a new type of conductive material and an automatic die-cutting machine, aimed at enhancing product quality and production efficiency[82]. Governance and Compliance - The company has established a governance structure that complies with relevant laws and regulations, ensuring effective operation of decision-making and supervision[138]. - The board of directors consists of 7 members, including 3 independent directors, meeting the legal requirements[139]. - The company maintains a fully independent business system, with no shared assets or financial resources with the controlling shareholder[142]. - The company has an independent financial department and decision-making system, ensuring financial autonomy[142]. - The company respects the rights of stakeholders and has not provided undisclosed information to major shareholders[141]. - The company has established a strict procurement management system to ensure fair relationships with suppliers[188]. - The company has committed to providing additional benefits beyond statutory requirements, including commercial insurance and various allowances[172]. Future Outlook - The company provided a positive outlook for 2024, projecting a revenue growth of 10% to 12% based on current market trends[155]. - The company plans to focus on high-intensity R&D investment to enhance core competitiveness and optimize product development processes[123]. - The company aims to expand its market presence by exploring new business models and enhancing customer solutions[124]. - The company plans to expand its market presence in Southeast Asia, targeting a 30% increase in market share within the next two years[193]. - The company is exploring partnerships with local firms to strengthen its supply chain and distribution networks in emerging markets[194]. Shareholder Relations - The company has proposed no cash dividends, no bonus shares, and no capital reserve transfer to share capital for the 2023 profit distribution plan due to the negative net profit[179]. - The company distributed a cash dividend of 4 CNY per 10 shares (including tax) for the fiscal year 2022, totaling 28,877,131.20 CNY[174]. - The company has not engaged in any stock incentive plans or employee stock ownership plans in place during the reporting period[179]. - The company will ensure that new directors and senior management are bound by the stock price stabilization plan[196]. - The company will notify investors of its current operating performance and future strategies if the stock price triggers stabilization measures[196].

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营合法合规、资产安全、财务报告及相关 信息真实完整，提高经营效率和效果，促进实现发展战略。由于内部控制存在固 有局限性，故仅能对达到上述目标提供合理保证。此外，由于公司内外部情况的 变化可能导致内部控制变得不恰当，或对控制政策和程序遵循的程度降低，根据 内部控制评价结果推测未来内部控制的有效性具有一定的风险。 二、内部控制评价结论 捷邦精密科技股份有限公司 2023 年度内部控制评价报告 捷邦精密科技股份有限公司全体股东： 根据《企业内部控制基本规范》及其配套指引的规定和其他内部控制监管要 求（以下简称"企业内部控制规范体系")，结合捷邦精密科技股份有限公司（以 下简称"公司"）内部控制制度和评价 ...

捷邦精密科技股份有限公司 第三条 根据内部控制缺陷的成因或来源，公司内部控制缺陷包括设计缺陷 和运行缺陷： （一）设计缺陷：指公司未建立为实现控制目标所必要的控制，或者现有控 制设计不适当，即使正常运行也难以实现控制目标。 （二）运行缺陷：指建立了有效的内部控制制度，但由于运行不当，包括未 按设计的方式运行、没有得到有效运行、执行人员缺乏必要的专业能力等，无法 实现控制目标。 第四条 内部控制缺陷按其对公司的影响程度分为重大缺陷、重要缺陷和一 般缺陷： （一）重大缺陷：是指一个或多个控制缺陷的组合，可能严重影响公司整体 内部控制的有效性，进而导致公司无法及时防范或发现并纠正严重偏离整体控制 目标的情形。 （二）重要缺陷：是指一个或多个控制缺陷的组合，其严重程度低于重大缺 陷，但仍有可能导致公司无法及时防范或发现并纠正偏离整体控制目标的情形， 内部控制缺陷认定标准 第一章 总则 第一条 为了完善捷邦精密科技股份有限公司（以下简称"公司"）内部控制 制度，建立健全公司内部控制评价标准，确保公司内部控制评价工作有效开展， 根据《企业内部控制基本规范》等有关规定，结合公司规模、行业特征、风险水 平等因素，特制定本认定 ...

Financial Performance - The company's revenue for Q1 2024 was ¥162,958,440.50, representing a 13.95% increase compared to ¥143,011,877.59 in the same period last year[5] - The net loss attributable to shareholders decreased to ¥5,078,063.53, a 57.26% improvement from a loss of ¥11,880,613.24 in the previous year[5] - The net profit excluding non-recurring gains and losses was -¥7,649,200.93, showing a 65.41% improvement from -¥22,113,399.09 in the same period last year[5] - The weighted average return on net assets improved to -0.39% from -0.85% year-on-year[5] - The company reported a net profit margin of approximately -3.0% for Q1 2024, compared to -26.3% in the previous year, indicating an improvement in profitability[24] - The net profit for Q1 2024 was -5,875,536.32 CNY, compared to -12,782,853.07 CNY in Q1 2023, indicating an improvement of approximately 54% year-over-year[26] - Operating profit for Q1 2024 was -4,371,907.30 CNY, an improvement from -17,138,157.47 CNY in the same period last year[26] - The total comprehensive income for Q1 2024 was -5,824,332.56 CNY, compared to -12,861,546.41 CNY in Q1 2023, reflecting a year-over-year improvement of approximately 54.7%[27] - Basic and diluted earnings per share for Q1 2024 were both -0.07 CNY, an improvement from -0.16 CNY in Q1 2023[27] Cash Flow and Assets - The net cash flow from operating activities was negative at ¥3,588,307.01, a decline of 104.10% compared to a positive cash flow of ¥87,414,393.10 in Q1 2023[5] - Cash and cash equivalents at the end of Q1 2024 were CNY 256,573,017.30, down from CNY 301,005,701.29 at the beginning of the period, a decrease of 14.8%[21] - Cash flow from operating activities showed a net outflow of -3,588,307.01 CNY, a significant decrease compared to a net inflow of 87,414,393.10 CNY in the previous year[28] - The company reported a net cash outflow from investing activities of -35,541,831.02 CNY in Q1 2024, compared to -103,095,806.63 CNY in the previous year[30] - Cash and cash equivalents at the end of Q1 2024 were 254,442,930.68 CNY, down from 188,063,894.72 CNY at the end of Q1 2023[30] Assets and Liabilities - Total assets increased by 1.08% to ¥1,629,659,059.81 from ¥1,612,270,071.77 at the end of the previous year[5] - Total liabilities remained relatively stable at CNY 277,083,896.56 compared to CNY 276,865,927.16, showing a slight increase of 0.1%[23] - The company's inventory increased to CNY 80,805,501.27 from CNY 79,116,331.76, a rise of 2.1%[21] - The total equity attributable to shareholders decreased to CNY 1,315,446,373.43 from CNY 1,321,483,976.34, a decline of 0.5%[23] Shareholder Information - The total number of common shareholders at the end of the reporting period is 10,157[13] - Shenzhen Jiebang Holdings holds 55.41% of shares, amounting to 40,000,000 shares[13] - The company has extended the lock-up period for 40,000,000 shares held by Shenzhen Jiebang Holdings until March 21, 2026[16] - Guangzhou Jun Cheng Investment Development Co., Ltd. had 2,857,143 shares released from lock-up, resulting in zero locked shares[16] - The company has a total of 50,000,000 shares under lock-up at the beginning of the period, with 4,920,635 shares released during the period[16] - The company’s major shareholders include Shenzhen Jiebang Holdings, Shenzhen Jiebang Investment Partnership, and Guangzhou Jun Cheng Investment Development Co., Ltd.[14] Mergers and Acquisitions - The company acquired 55% equity in Stable Industry (Shanghai) Co., Ltd. as of January 17, 2024[17] Financial Expenses and Subsidies - The financial expenses decreased by 110.06%, resulting in a cost of -¥821,740.15, primarily due to changes in exchange gains and losses[11] - The company recorded a government subsidy of ¥460,348.24, which was a 95.27% decrease compared to the previous year's amount of ¥9,730,285.23[11] Operating Costs and Revenue - Total operating revenue for Q1 2024 was CNY 162,958,440.50, an increase of 14.0% compared to CNY 143,011,877.59 in the same period last year[24] - Total operating costs decreased to CNY 169,275,322.07 from CNY 180,662,691.41, reflecting a reduction of 6.5% year-over-year[24] - Total revenue from operating activities decreased to 196,232,096.51 CNY in Q1 2024, down from 296,668,876.81 CNY in Q1 2023, representing a decline of about 33.8%[28] Research and Development - The company’s R&D expenses for Q1 2024 were CNY 12,761,759.88, down from CNY 14,357,872.26, a decrease of 11.1% year-over-year[24] Share Repurchase Plan - The company plans to repurchase shares with a budget between RMB 20 million and RMB 40 million, with a maximum repurchase price of RMB 40.00 per share[18] - As of March 31, 2024, the company has repurchased 42,600 shares, accounting for 0.06% of the total share capital[18] - The highest repurchase price was RMB 24.19 per share, and the lowest was RMB 23.41 per share, totaling RMB 1,010,623.07 spent[18] Employee Incentives - The company plans to implement a stock option incentive plan as approved in the board meeting on March 29, 2024, to enhance employee motivation and retention[19]

捷邦精密科技股份有限公司 审计报告 天职业字[2024]21889 号 目 录 审计报告 1 2023 年度财务报表 6 2023 年度财务报表附注 18 审计报告 天职业字[2024]21889 号 捷邦精密科技股份有限公司全体股东： 一、审计意见 我们审计了捷邦精密科技股份有限公司（以下简称"捷邦科技"）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、合并及母公司股东权益变动表，以及财务报表附注。 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，公允反映了捷 邦科技 2023 年 12 月 31 日的合并及母公司财务状况以及 2023 年度的合并及母公司经营成果和 现金流量。 二、形成审计意见的基础 我们按照中国注册会计师审计准则的规定执行了审计工作。审计报告的"注册会计师对财 务报表审计的责任"部分进一步阐述了我们在这些准则下的责任。按照中国注册会计师职业道 德守则，我们独立于捷邦科技，并履行了职业道德方面的其他责任。我们相信，我们获取的审 计证据是充分、适当的，为发表审计意见提供了基础。 三、关键 ...