深圳市致尚科技股份有限公司 关于 《关于深圳市致尚科技股份有限公司申请发行股份、 现金购买资产的审核问询函》的回复 （修订稿） 独立财务顾问 二〇二五年十二月 深圳证券交易所： 贵所下发的《关于深圳市致尚科技股份有限公司申请发行股份、现金购买资 产的审核问询函》（审核函〔2025〕030011 号）（以下简称"问询函"）已收悉。 深圳市致尚科技股份有限公司（以下简称"上市公司"、"公司"或"致尚科技"） 及相关中介机构就问询函所提问题进行了认真讨论分析与核查，并按照要求在 《深圳市致尚科技股份有限公司发行股份购买资产暨关联交易报告书（草案）》 （以下简称"重组报告书"）中进行了相应的修订和补充披露。 除另有说明外，本审核问询函回复（以下简称"本回复"）中的简称和名词 释义与重组报告书中的含义一致。 本回复中若出现总计数与各分项数值之和的尾数不符的情况，均为四舍五入 所致。 | 问询函所列问题 | 黑体加粗 | | --- | --- | | 对问询函所列问题的回复 | 宋体（不加粗） | | 对问询函回复中涉及问题的标题部分 | 宋体（加粗） | | 对重组报告书、审核问询函回复的修改、补充披露 | 楷体（加 ...

湖南启元律师事务所 关于 深圳市致尚科技股份有限公司 发行股份及支付现金购买资产暨关联交易 之 补充法律意见书（一） 二〇二五年十二月 湖南省长沙市芙蓉区建湘路 393 号世茂环球金融中心 63 层 电话：0731-82953778 传真：0731-82953779 邮编：410000 网站：www.qiyuan.com 4-1 致：深圳市致尚科技股份有限公司 湖南启元律师事务所（以下简称"本所"）接受深圳市致尚科技股份有限公司（以 下简称"致尚科技"）的委托，担任致尚科技本次发行股份及支付现金购买资产暨关 联交易（以下简称"本次交易"）的专项法律顾问。 本所已根据《中华人民共和国公司法》《中华人民共和国证券法》《上市公司重 大资产重组管理办法》《上市公司监管指引第9号——上市公司筹划和实施重大资产 重组的监管要求》《公开发行证券的公司信息披露内容与格式准则第26号——上市公 司重大资产重组》等现行法律、行政法规及中国证券监督管理委员会相关文件的规定， 为致尚科技本次交易出具了《湖南启元律师事务所关于深圳市致尚科技股份有限公司 发行股份及支付现金购买资产暨关联交易之法律意见书》（以下简称"《法律意见书》"）。 ...

Group 1 - The core viewpoint of the article is that Zhishang Technology (301486) is focusing on the production of optical communication products, particularly fiber optic connectors, and is committed to enhancing its technological capabilities in response to industry demands [1] Group 2 - Currently, the company's mass-produced optical communication products include MTP/MPO fiber optic jumpers, high-density fiber optic jumpers, fiber optic array components, and conventional fiber optic jumpers [1] - The company anticipates that the acceleration of data center construction and the growing demand for computing power will drive continuous technological iterations of optical communication products [1] - To maintain competitiveness, the company plans to increase R&D investment, strengthen technical processing capabilities, and upgrade its product offerings in line with industry trends and customer needs [1]

Group 1 - On December 11, a total of 33 companies were investigated by institutions, with 20 companies being surveyed by funds, including 5 companies that attracted more than 5 funds each [1] - Chaojie Co., Ltd. was the most popular, with 34 funds participating in the survey, followed by Zhishang Technology and Guanglian Aviation, which had 20 and 7 funds respectively [1] - Among the surveyed companies, 6 were from the Shenzhen Main Board, 12 from the ChiNext, 1 from the Shanghai Main Board, and 1 from the Sci-Tech Innovation Board, covering 9 different industries [1] Group 2 - The total market capitalization of the surveyed companies included 2 with a market cap over 50 billion yuan, and 10 with a market cap under 1 billion yuan, such as Jiama Clothing and Mankalon [1] - In terms of market performance, 15 of the surveyed stocks increased in the last 5 days, with Chaojie Co., Ltd., Zhishang Technology, and Binglun Environment showing gains of 39.03%, 35.00%, and 30.32% respectively [1] - Conversely, 5 stocks experienced declines, with Asia Pacific Technology, Huali Group, and Changhong Meiling showing decreases of 8.74%, 7.51%, and 2.24% respectively [1] Group 3 - Among the surveyed stocks, Chaojie Co., Ltd. had a net capital inflow of 402 million yuan over the last 5 days, the highest among the surveyed companies [2] - Other companies with significant net inflows included Guanglian Aviation and Shaanxi Huada, with inflows of 155 million yuan and 144 million yuan respectively [2] - A detailed list of surveyed companies included Chaojie Co., Ltd. (34 funds, 80.65 yuan, 39.03% increase), Zhishang Technology (20 funds, 103.33 yuan, 35.00% increase), and Guanglian Aviation (7 funds, 23.75 yuan, 23.38% increase) [2][3]

格隆汇12月11日丨致尚科技(301486.SZ)在投资者关系中表示，有被问到:公司在越南的生产基地建设情 况如何？ 答:目前，公司在越南前期规划的生产基地已经全面投产，明年达产可达到5亿元人民币产值。此外，公 司计划使用部分超募资金投资建设越南智能制造生产基地建设项目，该项目主要产品包括光通信产品及 游戏机零部件等，项目完全达产后预计可达到7亿元人民币产值。届时，公司在越南的生产基地全部达 产后预计可达到12亿元人民币产值。 ...

Core Viewpoint - The company has successfully launched its production base in Vietnam, with plans for further investment to enhance production capacity and output value [1] Group 1: Production Base in Vietnam - The company's initial production base in Vietnam is now fully operational, with an expected output value of 500 million RMB by next year [1] - The company plans to utilize part of the raised funds to invest in the construction of an intelligent manufacturing production base in Vietnam, focusing on products such as optical communication products and gaming console components [1] - Once the new project reaches full production, it is anticipated to generate an output value of 700 million RMB, contributing to a total expected output value of 1.2 billion RMB from all operations in Vietnam [1]

Core Viewpoint - The company is advancing its MPC (Metal PIC Coupler) products in the optical communication sector, which are designed to provide high-density optical connectivity solutions for emerging onboard and co-packaged applications [1] Group 1: Product Overview - MPC products are specifically designed for direct fiber chip connections, significantly reducing transmission loss and enhancing system efficiency [1] - The company has successfully passed customer certification for its MPC-related products, which are currently in the New Product Introduction (NPI) phase [1] Group 2: Production Plans - The company plans to introduce an automated production line for small-scale production of MPC products by mid-next year [1]

Core Viewpoint - The company is focused on maintaining growth in the optical communication sector through product innovation and capacity expansion in response to increasing market demand [1] Group 1: Current Products - The company's main optical communication products currently in mass production include optical fiber connectors, specifically MTP/MPO fiber jumpers, high-density fiber jumpers, optical fiber array components, and conventional fiber jumpers [1] Group 2: Future Growth Strategy - The company plans to enhance its research and development efforts to keep pace with technological advancements in the optical communication field, driven by the acceleration of data center construction and growing computing power demands [1] - The company aims to steadily increase production capacity based on market demand, thereby improving overall operational efficiency [1]

Group 1 - The core viewpoint of the article is that Zhishang Technology (301486.SZ) has been asked about the application of its MPC solutions in investor relations [1] - The MPC solution provides high-density optical connection solutions for emerging onboard and co-packaged applications [1]

证券日报网12月11日讯致尚科技在12月11日回答调研者提问时表示，目前，公司在越南前期规划的生产 基地已经全面投产，明年达产可达到5亿元人民币产值。此外，公司计划使用部分超募资金投资建设越 南智能制造生产基地建设项目，该项目主要产品包括光通信产品及游戏机零部件等，项目完全达产后预 计可达到7亿元人民币产值。届时，公司在越南的生产基地全部达产后预计可达到12亿元人民币产值。 （文章来源：证券日报） ...