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ST智知: 新智认知数字科技股份有限公司独立董事《关于2024年年度报告监管工作函》相关事项的专项意见

Group 1 - The company conducted over 1 million yuan in related party sales during the reporting period, primarily involving entities controlled by the actual controllers of the company [1] - The company has adhered to legal regulations and internal procedures regarding the approval and disclosure of related party transactions, ensuring the independence of the review process [1] - Independent directors provided prior approval and consent for the expected related party transactions for the 2024 fiscal year [1] Group 2 - The pricing of products and services in related party transactions is fair and consistent with non-related party transactions, maintaining a gross profit margin within the industry standard [2] - The collection period for related party transactions is consistent with non-related transactions, with accounts receivable turnover days shorter for related sales [2] - As of March 31, 2025, overdue receivables from related parties amounted to 35.782 million yuan, primarily due to cash flow issues from end users, with the longest overdue period being 1-2 years [2] Group 3 - The company has taken measures to collect overdue payments and has made provisions for bad debts in accordance with accounting policies, reflecting the financial situation accurately [3] - The pricing of related party sales follows market principles, and the gross profit margin aligns with industry benchmarks [3] - No actions were found that would harm the interests of the company or minority shareholders regarding related party transactions [3]