关于黄山谷捷股份有限公司 非经营性资金占用及 其他关联资金往来情况 汇总表的专项审核报告 众环专字（2025）0100447号 本审核报告仅供黄山谷捷股份有限公司 2024 年度年报披露之目的使用，不得用作任何 其他目的。 中审众环会计师事务所（特殊普通合伙） 中国注册会计师： 刘钧 关于黄山谷捷股份有限公司 非经营性资金占用及其他关联资金往来情况汇总表 的专项审核报告 众环专字（2025）0100447 号 黄山谷捷股份有限公司全体股东： 我们接受委托，在审计了黄山谷捷股份有限公司（以下简称"黄山谷捷公司"）2024 年 12 月 31 日合并及公司的资产负债表，2024 年度合并及公司的利润表、合并及公司的现 金流量表和合并及公司的股东权益变动表以及财务报表附注的基础上，对后附的《上市公司 2024 年度非经营性资金占用及其他关联资金往来的情况汇总表》（以下简称"汇总表"） 进行了专项审核。按照中国证券监督管理委员会印发的《上市公司监管指引第 8 号——上市 公司资金往来、对外担保的监管要求》的规定，编制和披露汇总表、提供真实、合法、完整 的审核证据是黄山谷捷公司管理层的责任，我们的责任是在执行审核工作的 ...

国元证券股份有限公司 关于黄山谷捷股份有限公司 2024 年度内部控制自我评价报告的核查意见 国元证券股份有限公司（以下简称"国元证券"或"保荐机构"）作为黄 山谷捷股份有限公司（以下简称"黄山谷捷"或"公司"）首次公开发行股票 并上市的保荐机构，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》《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》《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，对黄山谷捷《2024年度内部控制自我评价报告》进行 了核查，具体情况如下： 一、公司关于内部控制的重要说明 公司董事会及全体董事保证《2024年度内部控制自我评价报告》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责任。 建立、健全并有效实施内部控制是公司董事会及管理层的责任。公司内部 控制的目标是：合理保证公司经营管理合法合规、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，促进公司实现发展战略。 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；而且内 部控制的有效性亦可能随公 ...

关于黄山谷捷股份有限公司 募集资金年度存放与实际使用情况的鉴证报告 众环专字（2025）0100448 号 黄山谷捷股份有限公司全体股东： 关于黄山谷捷股份有限公司 募集资金年度存放与实际使用情况 的鉴证报告 众环专字（2025）0100448号 我们接受委托，对后附的黄山谷捷股份有限公司（以下简称"黄山谷捷公司"）截至 2024 年 12 月 31 日止的《关于募集资金年度存放与实际使用情况的专项报告》进行了鉴证工作。 按照中国证监会发布的《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》和深圳证券交易所颁布的《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，编制《关于募集资金年度存放与实际使用情况的专项 报告》，提供真实、合法、完整的实物证据、原始书面材料、副本材料、口头证言以及我们 认为必要的其他证据，是黄山谷捷公司董事会的责任。我们的责任是在执行鉴证工作的基础 上，对《关于募集资金年度存放与实际使用情况的专项报告》发表鉴证意见。 我们按照《中国注册会计师其他鉴证业务准则第 3101 号——历史财务信息审计或审阅 以外的鉴证业务》的规定执行了鉴 ...

黄山谷捷股份有限公司 2024 年度独立董事述职报告 （郭少明） 作为黄山谷捷股份有限公司（以下简称"公司"或"黄山谷捷"）董事会独立 董事，2024 年任职期间本人严格按照《中华人民共和国公司法》《上市公司独立董 事管理办法》《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》《深圳证券交易所创业板股票上市规则》和《公司章程》《公司独立董 事工作制度》等相关法律、法规、规定和要求，诚实、勤勉、独立地履行职责，积 极出席相关会议，认真审议董事会各项议案，充分发挥了独立董事的作用。 经过法定程序，本人自 2024 年 7 月 31 日起担任公司董事会独立董事及董事会 专门委员会相关职务。现将本人 2024 年度任职期间履行独立董事职责的情况报告 如下： 一、独立董事基本情况 （一）个人履历、专业背景以及兼职情况 本人 1963 年 8 月出生，中国国籍，无境外永久居留权，硕士研究生学历。1984 年 8 月至 1989 年 12 月任深圳建业石油产品有限公司财务部部长。1989 年 12 月至 1996 年 4 月任深圳市液化石油气管理公司计财部部长。1996 年 4 月至 2007 年 ...

本人作为黄山谷捷股份有限公司（以下简称"公司"或"黄山谷捷"）董事会 独立董事，在任职期间严格按照《公司法》《证券法》《上市公司独立董事管理办 法》《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《公司章程》《公司独立董事工作制度》等相关法律、法规、规章的规定和要 求，在 2024 年度工作中，诚实、勤勉、独立地履行职责，积极出席相关会议，认 真审议各项议案，对公司重大事项发表了独立意见，充分发挥了独立董事及各专业 委员会的作用。现将本人 2024 年度履行独立董事职责的情况报告如下： 一、独立董事基本情况 （一）个人履历、专业背景以及兼职情况 本人 1966 年 11 月出生，中国国籍，无境外永久居留权，硕士研究生学历，正 高级工程师。1989 年 7 月至 2001 年 7 月历任大连显像管厂工程师、项目经理，大 连大显集团有限公司项目经理。2001 年 7 月至 2003 年 7 月任大连光电通信发展有 限公司国际合作部部长。2003 年 7 月至 2005 年 7 月任大连华录影音实业有限公司 营销部部长。2005 年 8 月至 2006 年 5 月任大连光电通信发展有 ...

经核查独立董事徐冬梅、郭少明、江建辉的任职经历以及签署的相关自查文 件，上述人员未在公司担任除独立董事以外的任何职务，也未在公司主要股东公 司担任任何职务，与公司以及主要股东之间不存在利害关系或其他可能妨碍其进 行独立客观判断的关系，不存在影响独立董事独立性的情况。因此，公司独立董 事符合《上市公司独立董事管理办法》、《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》中对独立董事的任职资格及独立性的相关 要求。 根据中国证监会《上市公司独立董事管理办法》、深圳证券交易所《创业板 股票上市规则》《上市公司自律监管指引第 2 号—创业板上市公司规范运作》及 《黄山谷捷股份有限公司章程》（以下简称"《公司章程》"）等要求，黄山谷捷股 份有限公司（以下简称"公司"）董事会，就公司在任独立董事徐冬梅、郭少明、 江建辉的独立性情况进行评估并出具如下专项意见： 黄山谷捷股份有限公司董事会 黄山谷捷股份有限公司董事会 2025 年 4 月 22 日 关于独立董事独立性情况的专项意见 ...

黄山谷捷股份有限公司 2024 年度独立董事述职报告 （陈高才，离任） 作为黄山谷捷股份有限公司（以下简称"公司"或"黄山谷捷"）董事会独立 董事，2024 年任职期间本人严格按照《中华人民共和国公司法》《上市公司独立董 事管理办法》《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》《深圳证券交易所创业板股票上市规则》和《公司章程》《公司独立董 事工作制度》等相关法律、法规、规定和要求，诚实、勤勉、独立地履行职责，积 极出席相关会议，认真审议董事会各项议案，充分发挥了独立董事的作用。 鉴于个人原因，本人于 2024 年 7 月 31 日之后不再担任公司董事会独立董事及 董事会专门委员会相关职务。现将本人 2024 年度任职期间履行独立董事职责的情 况报告如下： （一）2024 年度出席会议情况 - 1 - 2024 年度任职期间，本着勤勉务实、客观审慎和诚信负责的态度，共出席董事 会会议 2 次，股东大会 2 次。公司股东大会、董事会会议的召集召开符合法定程序， 重大事项均履行了审议决策程序，合法有效。本人认真审阅每次会议各项议案，在 充分了解情况的基础上独立作出判断，本人任职期间对 ...

| 报告期指标 | 2025年一季报 | 2024年一季报 | 本年比上年增减(%) | 2023年一季报 | | --- | --- | --- | --- | --- | | 基本每股收益（元） | 0.2800 | 0.4400 | -36.36 | | | 每股净资产（元） | 12.91 | 0 | 0 | 0 | | 每股公积金(元) | 7.54 | 0 | 0 | 0 | | 每股未分配利润(元) | 3.96 | | 0 | | | 每股经营现金流(元) | - | - | - | - | | 营业收入(亿元) | 1.91 | 1.4 | 36.43 | 1.55 | | 净利润(亿元) | 0.22 | 0.26 | -15.38 | 0.29 | | 净资产收益率(%) | 2.18 | | 0 | | 数据四舍五入，查看更多财务数据>> 二、前10名无限售条件股东持股情况 一、主要会计数据和财务指标 前十大流通股东累计持有： 129.73万股，累计占流通股比： 6.5%，较上期变化： 129.73万股。 | 名称 | 持有数量(万股) | 占总股本比例 | 增减情况(万 | | -- ...

Financial Performance - The company's operating revenue for 2024 was CNY 724,632,950.17, a decrease of 4.53% compared to CNY 758,986,418.14 in 2023[16]. - The net profit attributable to shareholders for 2024 was CNY 111,918,264.26, down 28.84% from CNY 157,283,222.96 in 2023[16]. - The net cash flow from operating activities decreased by 45.62% to CNY 51,279,514.16 in 2024, compared to CNY 94,304,611.21 in 2023[16]. - Basic earnings per share for 2024 were CNY 1.87, a decline of 28.63% from CNY 2.62 in 2023[16]. - The company reported a significant decrease in the weighted average return on equity, which fell to 23.65% in 2024 from 46.45% in 2023, a drop of 22.80%[16]. - The company experienced a decline in net profit after deducting non-recurring gains and losses, which was CNY 102,255,700.66 in 2024, down 29.62% from CNY 145,292,122.86 in 2023[16]. - The net profit attributable to shareholders, excluding non-recurring gains and losses, was CNY 26,064,341.49, compared to CNY 28,917,399.76 in the previous year, reflecting a decrease of approximately 9.9%[19]. - The gross margin for power semiconductor modules decreased due to falling product sales prices and rising raw material costs, impacting overall business performance[46]. - The gross margin for automotive-related manufacturing was 22.88%, reflecting a decrease of 6.55% compared to the previous year[52]. Assets and Liabilities - The total assets at the end of 2024 reached CNY 1,233,350,909.29, an increase of 118.81% from CNY 563,654,755.58 at the end of 2023[16]. - The net assets attributable to shareholders increased by 142.18% to CNY 1,010,427,283.06 at the end of 2024, compared to CNY 417,224,493.66 at the end of 2023[16]. - Cash and cash equivalents increased to 637,339,397.09, representing 51.68% of total assets, a significant rise of 31.71% due to new share issuance[68]. - Accounts receivable decreased by 11.55% to 218,019,076.63, now making up 17.68% of total assets, attributed to customer payment arrangements[68]. - Inventory increased to 70,233,407.14, accounting for 5.69% of total assets, driven by increased market demand[68]. - Fixed assets rose to 189,408,847.63, representing 15.36% of total assets, due to the completion of certain fundraising projects[68]. Dividends and Shareholder Returns - The company plans to distribute a cash dividend of CNY 7 per 10 shares to all shareholders, based on 80,000,000 shares[3]. - The cash dividend policy executed during the reporting period aligns with the company's articles of association, with a total cash dividend amounting to RMB 56 million, representing 100% of the profit distribution[132]. - The company has proposed a plan for the distribution of profits for the fiscal year 2023 during the annual shareholders' meeting[101]. Research and Development - A total of 32 new R&D projects were initiated during the year, with 105 ongoing projects aimed at synchronizing product development with customer needs[47]. - Research and development expenses increased by 14.93% year-on-year, totaling ¥21,147,767.26, which is 2.92% of the operating revenue[58]. - The company is developing several automation projects aimed at improving production efficiency and reducing labor costs, including automated inspection and CNC machining enhancements[58]. - The company plans to enhance its product quality and production efficiency through ongoing R&D projects, which are expected to significantly impact future growth[58]. Market Position and Strategy - The company maintains a leading position in the automotive power semiconductor cooling field, with established partnerships with major manufacturers such as Infineon and Bosch[29]. - The company is strategically positioned to supply components directly to new energy vehicle manufacturers as they extend upstream in the supply chain[29]. - The automotive industry in China is expected to continue its growth trajectory, supported by favorable policies and market demand[27]. - The company is focusing on enhancing its talent pool and improving employee skills and management capabilities to boost innovation and execution[88]. Governance and Compliance - The company has established a structured governance framework, including a shareholders' meeting, board of directors, and supervisory board, ensuring independent operational management[99]. - The board of directors consists of nine members, including three independent directors, and has held five meetings, maintaining compliance with governance standards[95]. - The company emphasizes transparent communication with investors and adheres to strict information disclosure practices to protect shareholder rights[97]. - The company has established a remuneration and assessment committee to oversee the compensation standards for directors and senior management[115]. Environmental and Social Responsibility - The company actively implemented low-carbon management practices, including photovoltaic panel installation and the use of green electricity, to reduce carbon emissions[140]. - The company strictly adhered to environmental protection laws and did not face any administrative penalties related to environmental issues during the reporting period[141]. - The company actively participated in social welfare activities, including donations to education, support for veterans, and disaster relief efforts[145]. Shareholder Structure and IPO - The company completed its initial public offering (IPO) of 20 million RMB ordinary shares on December 23, 2024, increasing total shares from 60 million to 80 million[188]. - The shareholding structure post-IPO shows that state-owned shares decreased from 28.5% to 21.38%, while domestic private shares decreased from 71.5% to 53.62%[188]. - The largest shareholder, Huangshan Supply and Marketing Group Co., Ltd., holds 38.90% of shares, totaling 31,122,000 shares[198]. - The company’s shares were listed on the Shenzhen Stock Exchange on January 3, 2025, following the IPO[190].

Financial Performance - The company's operating revenue for Q1 2025 was ¥190,846,185.60, representing a 36.18% increase compared to ¥140,142,530.59 in the same period last year[4] - The net profit attributable to shareholders decreased by 14.69% to ¥22,288,408.01 from ¥26,127,840.53 year-on-year[4] - The net profit after deducting non-recurring gains and losses fell by 24.02% to ¥19,803,026.00 compared to ¥26,064,341.49 in the previous year[4] - Net profit for the current period was ¥23,748,831.88, a decrease of 13.5% from ¥27,327,600.81 in the previous period[21] - Earnings per share (EPS) for the current period was ¥0.28, down from ¥0.44 in the prior period[22] Cash Flow - The net cash flow from operating activities was negative at -¥47,102,675.82, a decline of 760.33% from ¥7,133,196.75 in the same period last year[4] - Cash inflow from operating activities totaled ¥182,204,996.48, compared to ¥156,308,337.74 in the previous period, reflecting a growth of 16.6%[24] - Cash outflow from operating activities totaled 229,307,672.30, compared to 149,175,140.99 previously[25] - The net cash flow from investing activities was -23,232,231.60, worsening from -10,999,160.82 in the prior period[25] - Cash inflow from investing activities amounted to 230,214,050.60, with no inflow recorded in the previous period[25] - Cash outflow for investment payments was 250,000,000.00, with no outflow in the previous period[25] - Cash flow from financing activities resulted in a net outflow of -25,004,724.23, compared to -809,039.35 previously[25] Assets and Liabilities - The total assets at the end of the reporting period were ¥1,166,832,520.48, down 5.39% from ¥1,233,350,909.29 at the end of the previous year[4] - Total liabilities decreased to ¥118,171,318.08 from ¥208,438,538.77, a decline of 43.3%[18] - Total equity attributable to shareholders of the parent company increased to ¥1,032,715,691.07 from ¥1,010,427,283.06, a rise of 2.2%[18] - The company's cash and cash equivalents decreased to ¥541,974,220.09 from ¥637,339,397.09, a decline of approximately 14.9%[16] Shareholder Information - The total number of common shareholders at the end of the reporting period is 13,007[12] - The largest shareholder, Huangshan Supply and Marketing Group Co., Ltd., holds 38.90% of shares, totaling 31,122,000 shares[12] - The total number of restricted shares at the end of the period remains at 60,000,000, with no changes in the number of restricted shares during the period[14] - The company has no significant changes in the top 10 shareholders participating in margin trading[12] - The total number of preferred shareholders is not applicable, indicating no preferred shares issued[13] Expenses and Income - The company’s management expenses increased by 91.20% to ¥4,670,021.38, primarily due to expenses related to the listing[9] - Total operating costs amounted to ¥166,992,593.64, up 50.4% from ¥111,113,119.10 in the prior period[20] - The company reported a financial income of ¥783,260.01, up from ¥402,651.28 in the previous period, indicating a growth of 94.3%[21] - The company received tax refunds of ¥3,562,745.58, an increase of 393.49% compared to ¥721,952.41 in the previous year[10] - The company reported tax payments of 5,755,734.25, a decrease from 9,993,978.93 previously[25] Inventory and Receivables - Accounts receivable increased slightly to ¥221,247,074.38 from ¥218,019,076.63, reflecting a growth of about 1.0%[16] - Inventory rose to ¥72,348,717.08 from ¥70,233,407.14, an increase of approximately 3.0%[17] Other Information - The company has not disclosed any new strategies or product developments in the current reporting period[15] - Deferred income tax liabilities decreased to ¥227,022.80 from ¥276,575.79, indicating a reduction of 18%[18] - The impact of exchange rate changes on cash and cash equivalents was 3,384.68, compared to -167.83 in the previous period[25]