Core Viewpoint - The company, Hubei Shengtian Network Technology Co., Ltd., is utilizing its own funds to pay for part of the fundraising investment projects and will replace these amounts with raised funds in an equal amount, following regulatory guidelines [1][5]. Fundraising Overview - The company has issued 31,665,598 shares at a price of RMB 15.36 per share, raising a total of RMB 486,383,585.28, with a net amount of RMB 476,087,831.50 after deducting underwriting fees [1][2]. Investment Project Details - The total investment amount for the fundraising projects is RMB 59,900,000, with RMB 48,638,360 allocated from the raised funds [3]. Reason for Using Own Funds - Due to regulatory requirements, the company is unable to directly use the raised funds for certain expenses such as employee salaries and social insurance during the project implementation phase, necessitating the use of its own funds initially [4]. Replacement Process - The company will replace the amounts paid with its own funds by transferring equivalent amounts from the fundraising account to its own account, treating these replaced funds as part of the investment project funds [4][5]. Approval Process - The board of directors approved the use of own funds for project expenses and the subsequent replacement with raised funds during a meeting held on August 26, 2025 [5]. Sponsor's Verification Opinion - The sponsor institution has verified that the company's process for using its own funds and replacing them with raised funds complies with relevant regulations and does not affect the investment plan or shareholder interests [6].

Summary of Key Points Core Viewpoint - The company plans to use its own funds to pay for investment projects and subsequently replace these funds with raised capital, ensuring efficient use of resources and compliance with regulatory requirements [1][6]. Group 1: Fundraising Overview - The company raised a total of RMB 973.6 million by issuing 40 million shares at RMB 24.34 per share, with a net amount of RMB 891.425937 million after deducting issuance costs [1]. - The funds were deposited into a special account dedicated to the raised capital, adhering to the principle of dedicated use [1]. Group 2: Investment Project Details - As of June 30, 2025, the company has invested RMB 677.7135 million in various projects, including innovative drug research and brand development [2]. - The total committed investment for the projects remains at RMB 891.4259 million, indicating that the company is on track with its financial commitments [2]. Group 3: Reasons for Using Own Funds - The company encountered operational challenges that necessitated the use of its own funds for project payments, primarily due to banking regulations regarding payroll and the need for efficient fund management [3]. - Using own funds initially allows for better management of project costs and compliance with financial regulations, enhancing operational efficiency [3]. Group 4: Replacement Process - The company intends to replace the funds used from its own resources with raised capital within six months, ensuring that the funds are accounted for as part of the investment project [4]. - The replacement process involves transferring equivalent amounts from the special account to the company's own funds account after necessary approvals [4]. Group 5: Impact on Daily Operations - The use of own funds is expected to optimize payment methods for investment projects, improve fund utilization efficiency, and lower financial costs without affecting the company's normal operations [5]. - The decision aligns with the interests of all shareholders and does not alter the intended use of raised funds [5]. Group 6: Approval Procedures - The board of directors and the supervisory board have both approved the proposal to use own funds for project payments, confirming that the decision complies with relevant regulations [6]. - The approval process followed legal and regulatory requirements, ensuring transparency and accountability in the decision-making process [6].

Group 1 - The core viewpoint of the article is that Jiangxi Jiangnan New Materials Technology Co., Ltd. is using raised funds to replace pre-invested self-raised funds for its fundraising projects and to cover issuance expenses, which has been verified and approved by relevant authorities [1][4]. Group 2 - The total amount of funds raised through the initial public offering (IPO) is RMB 384.0386 million, with a net amount of RMB 331.0701 million after deducting issuance expenses of RMB 52.9685 million [1][2]. - The company has established a special account for managing the raised funds and signed a regulatory agreement with the sponsoring institution and the bank [2]. Group 3 - The company pre-invested a total of RMB 63.2411 million in fundraising projects using self-raised funds before the raised funds were received, with RMB 6.853 million of this amount being paid through bill endorsements [2][3]. - The total issuance expenses paid using self-raised funds amounted to RMB 6.9856 million, which includes various fees such as underwriting, auditing, and legal fees [3][4]. Group 4 - The board of directors approved the proposal to use raised funds to replace pre-invested amounts and issuance expenses, totaling RMB 70.2267 million, in compliance with relevant regulations [4][5]. - The verification report from the accounting firm confirms that the company's actions align with regulatory requirements and accurately reflect the pre-invested amounts and expenses [4].

容诚专字[2025]361Z0495号 容诚会计师事务所(特殊普通合伙) 关于江西江南新材料科技股份有限公司 以自筹资金预先投入募集资金投资项目 及支付发行费用的鉴证报告 江西江南新材料科技股份有限公司 中国·北京 目 录 序号 内 容 页码 以自筹资金预先投入募集资金投资项目及支付发 行费用鉴证报告 以自筹资金预先投入募集资金投资项目及支付发 行费用专项说明 容诚会计师事务所（特殊普通合伙） 本鉴证报告仅供江南新材公司为用募集资金置换预先已投入募集资金投资项 目及支付发行费用的自筹资金之目的使用，不得用作任何其他目的。我们同意将本 鉴证报告作为江南新材公司用募集资金置换预先已投入募集资金投资项目及支付 发行费用的自筹资金必备的文件，随其他文件一起报送并对外披露。 二、管理层的责任 总所：北京市西城区阜成门外大街 22 号 关于江西江南新材料科技股份有限公司 TEL:010-6600 1391 FAX:010-6600 1392 E-mail:bj@rsmchina.com.cn https://www.rsm.global/china/ 以自筹资金预先投入募集资金投资项目 及支付发行费用的鉴证报告 容诚专字 ...

Summary of Key Points Core Viewpoint - The company, Shantou Ultrasonic Instrument Research Institute Co., Ltd., is utilizing raised funds to replace self-raised funds invested in its fundraising projects, following necessary approvals and regulations [1][5][7]. Group 1: Fundraising Overview - The company completed its initial public offering (IPO) of 64,249,446 shares at a price of 6.70 RMB per share, raising a total of 430,471,288.20 RMB, with a net amount of 384,363,201.32 RMB after deducting issuance costs [1][2]. - The funds have been stored in a dedicated account, and a tripartite supervision agreement has been signed with the sponsor and the bank [2][3]. Group 2: Investment Project Details - The company plans to invest the raised funds in specific projects, with a total investment amount of 31,145.75 million RMB [3][4]. - Adjustments to the investment structure and usage of excess funds have been approved by the shareholders' meeting [3][5]. Group 3: Use of Self-raised Funds - As of June 30, 2025, the company has utilized 8.7146 million RMB of self-raised funds for its projects, with an equivalent amount planned for replacement by the raised funds [5][6]. - The specific projects include medical imaging product development and industrial non-destructive testing system research [6]. Group 4: Approval Process - The board of directors and the supervisory board have approved the use of raised funds to replace self-raised funds, confirming compliance with legal regulations and ensuring no adverse effects on shareholder interests [7]. - The sponsor has verified that the replacement of funds does not alter the intended use of the raised funds or harm shareholder interests [7].

Core Viewpoint - The company, Nanjing Mairande Medical Technology Co., Ltd., is utilizing self-raised funds to pay for investment projects and will subsequently replace these with raised funds in an equivalent amount, ensuring compliance with regulations and maintaining operational efficiency [1][5][7]. Fundraising Overview - The total amount raised from the initial public offering (IPO) was RMB 90,975.85 million, with a net amount of RMB 90,975.85 million after expenses. The share price was set at RMB 40.29 [1]. - The funds are stored in a dedicated special account, and a tripartite supervision agreement has been signed with the sponsor and the commercial bank [2]. Investment Project Details - The total investment for the projects is RMB 7,622.54 million, with RMB 65,000.48 million planned to be funded from the raised funds and RMB 57,377.94 million from self-raised funds [2]. Reasons for Using Self-Raised Funds - The company needed to use self-raised funds initially due to regulatory requirements for employee salary payments and other operational expenses, which could not be processed through the special fund account [3][4]. - This approach aims to enhance the efficiency of fund usage and project implementation [6]. Replacement of Funds - As of the date of the report, the company has replaced a total of RMB 2,122.47 million of self-raised funds with raised funds, covering expenses such as salaries, utilities, and government payments [4][5]. Impact on Operations - The use of self-raised funds for project payments will not affect the normal implementation of investment projects and is designed to improve operational efficiency [6][7]. Review Procedures - The board of directors and the supervisory board have approved the use of self-raised funds and the subsequent replacement with raised funds, confirming that the process complies with relevant regulations [6][7].

民生证券股份有限公司 关于深圳市优优绿能股份有限公司 使用募集资金置换已支付发行费用的自筹资金的核查意见 民生证券股份有限公司（以下简称"民生证券""保荐机构"）作为深圳市优 优绿能股份有限公司（以下简称"优优绿能""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》《上市公司募集资 金监管规则》《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》以及《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 关法律法规和规范性文件的要求，对优优绿能使用募集资金置换已支付发行费用的 自筹资金进行了审慎核查，并发表如下意见： 一、募集资金基本情况 经中国证券监督管理委员会《关于同意深圳市优优绿能股份有限公司首次公开 发行股票注册的批复》（证监许可〔2025〕466号）同意注册，公司首次公开发行人 民币普通股（A股）股票1,050万股，募集资金总额为人民币940,800,000.00元，扣 减不含税发行费用，实际募集资金净额人民币843,791,385.19元。致同会计师事务 所（特殊普通合伙）对公司首次公开发行股票的资金到账情况进行了审验确认，并 出 ...

Core Viewpoint - Shenzhen Youyou Green Energy Co., Ltd. is utilizing raised funds to replace self-raised funds used for issuing expenses, ensuring compliance with regulatory requirements [1][2]. Fundraising and Financial Details - The company has received approval from the China Securities Regulatory Commission for an initial public offering (IPO) to issue 10.5 million shares at a price of RMB 89.60 per share, aiming to raise a total of RMB 940.8 million [3][4]. - After deducting underwriting and advisory fees totaling RMB 24,197,445, the net amount raised is RMB 916,602,555 [4]. - The intended use of the raised funds includes investments in a charging module production base, headquarters and R&D center construction, and supplementing working capital, with a total planned investment of RMB 70 million [5]. Issued Expenses and Replacement Amount - As of July 31, 2025, the company plans to replace self-raised funds used for issuing expenses amounting to RMB 10,549,180.24 [6]. - The breakdown of the expenses includes IPO intermediary fees of RMB 10,447,169.81 and other issuance registration fees of RMB 102,010.43 [6].

东方证券股份有限公司 东方证券股份有限公司（以下简称"东方证券"、"保荐机构"）作为深圳光大 同创新材料股份有限公司（以下简称"光大同创"、"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 交易所创业板股票上市规则》《上市公司募集资金监管规则》及《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，对光大同创拟使 用自有资金支付募投项目人员费用并以募集资金等额置换事项进行了审慎核查， 并发表独立意见如下： 一、募集资金基本情况 公司首次公开发行股票已经中国证券监督管理委员会"证监许可〔2023〕361 号"文同意注册，公司公开发行人民币普通股（A 股）股票 19,000,000 股，发行 价格为 58.32 元/股，募集资金总额为人民币 1,108,080,000.00 元，扣除发行费用 （ 不 含 增 值 税 ） 人 民 币 103,717,534.12 元 后 ， 募 集 资 金 净 额 为 人 民 币 金到账情况进行了审验，并于 2023 年 4 月 13 日出具了[2023]3138 号《验资报告》。 关于深圳光大同创新材料股份 ...

Group 1 - The core viewpoint of the article is that the company, Si Rui Pu Microelectronics Technology (Suzhou) Co., Ltd., is using raised funds to replace self-raised funds that were used to pay for a cash consideration in a transaction [1][2][5] - The company plans to purchase 100% equity of Shenzhen Chuangxin Microelectronics Co., Ltd. through the issuance of convertible bonds and cash payments, with a total fundraising amount of RMB 383,379,903.00 [2][4] - The company has pre-paid a cash consideration of RMB 676,610,500.00 using self-raised funds, and intends to replace RMB 361,870,469.04 of this amount with the raised funds [4][5] Group 2 - The company has established a special account for the raised funds and signed a regulatory agreement with the independent financial advisor and the supervising bank [2][4] - The independent financial advisor has confirmed that the use of raised funds to replace pre-paid cash consideration complies with relevant regulations and does not harm shareholder interests [6][7] - The board of directors and the supervisory board have approved the proposal to use raised funds for this purpose, ensuring that the process followed necessary review procedures [6][7]