三夫户外: 容诚会计师事务所（特殊普通合伙）关于北京三夫户外用品股份有限公司前次募集资金使用情况鉴证报告

Core Viewpoint - The report provides an overview of the fundraising activities and the utilization of the raised funds by Beijing Sanfu Outdoor Products Co., Ltd, confirming that the funds have been used in accordance with regulatory guidelines and for the intended projects [1][2]. Fundraising Situation - The company raised a total of RMB 193.18 million through a non-public offering of 12,218,843 shares at RMB 15.81 per share, with net proceeds amounting to RMB 185.99 million after deducting issuance costs of RMB 7.19 million [2][5]. - The funds were deposited into a dedicated account on September 27, 2021, and verified by RSM China [1][2]. Fund Management - The company established a fundraising management system to ensure the proper use of funds, adhering to principles of regulation, safety, efficiency, and transparency [2]. - A tripartite supervision agreement was signed with Beijing Bank and Xinda Securities to manage the funds [2]. Fund Utilization - As of December 31, 2024, the total amount of funds utilized was RMB 185.99 million, with RMB 146.70 million allocated to the committed investment project and RMB 39.30 million used to supplement working capital [2][3]. - The company generated interest income of RMB 2.27 million and investment income of RMB 2.31 million from the funds [3][5]. Project Adjustments - The company adjusted the internal structure of the investment project, reallocating funds from facility and equipment purchases to store upgrades and marketing for the X-BIONIC brand [3][4]. - The adjustments were made to enhance operational efficiency and focus on brand promotion amidst industry challenges [4]. Remaining Funds - As of December 31, 2024, there were no remaining funds from the previous fundraising activities, as all funds were utilized or reallocated [4][5]. - The company permanently supplemented working capital with the remaining funds, totaling RMB 39.30 million, after the closure of the fundraising account [5]. Project Performance - The X-BIONIC project has shown stable revenue growth, with the company focusing on expanding sales channels and enhancing marketing efforts [4][5]. - The project has met its expected performance metrics, with a cumulative production utilization rate indicating successful implementation [5].