Core Viewpoint - The company, Anhui Anfu Battery Technology Co., Ltd., is responding to an inquiry from the Shanghai Stock Exchange regarding its asset acquisition and fundraising activities, specifically focusing on the evaluation of identifiable assets and goodwill recognition during its merger with Yajing Technology [1][2]. Group 1: Asset Evaluation and Goodwill - The company confirmed that it had fully identified identifiable assets during the merger with Yajing Technology, including trademarks and patent rights, and provided reasons for not separately identifying long-term customer contracts [3][4]. - The fair value of identifiable assets was assessed by Zhonglian Guoxin Asset Appraisal Co., Ltd., with the trademark valued at 353.28 million yuan and patent technology at 48.02 million yuan [3][5]. - The company utilized the evaluation results to accurately allocate the merger consideration, confirming the goodwill amount based on the fair value of identifiable net assets [5][15]. Group 2: Financial Projections and Profitability - The projected revenues for Nanfeng Battery, a subsidiary, are expected to grow from 338.40 million yuan in 2023 to 515.87 million yuan by 2026, indicating a strong growth trajectory [7][8]. - The net profit forecast for Nanfeng Battery is projected to increase from 59.98 million yuan in 2023 to 100.66 million yuan by 2026, reflecting the company's profitability potential [7][8]. - The profit-sharing rate for the trademark is set at 4.82%, while the patent's profit-sharing rate is 1.46%, indicating the expected contribution of these intangible assets to the company's overall profitability [11][12]. Group 3: Regulatory Compliance and Reporting - The company has engaged independent financial advisors and accountants to evaluate the compliance of its asset acquisition and fundraising activities with relevant accounting standards and regulations [2][3]. - The inquiry from the Shanghai Stock Exchange emphasizes the need for transparency in the reporting of cash flow related to the acquisition and the distribution of dividends from Nanfeng Battery [1][2]. - The company is required to provide detailed disclosures regarding the use of raised funds and the financial performance of Yajing Technology post-acquisition [1][2].

证券代码：603883 证券简称：老百姓 公告编号：2025-029 老百姓大药房连锁股份有限公司 关于 2024 年年度报告的信息披露监管 问询函的回复公告 本公司董事会及全体董事保证本公告内容不存在任何虚假 记载、误导性陈述或者重大遗漏，并对其内容的真实性、准确性 和完整性承担法律责任。 老百姓大药房连锁股份有限公司（以下简称"公司"）收到上海证券交易所 下发的《关于老百姓大药房连锁股份有限公司 2024 年年度报告的信息披露监管 问询函》（上证公函20250625 号）（以下简称"年报问询函"）。公司收到 年报问询函后高度重视，会同安永华明会计师事务所（特殊普通合伙）（以下简 称"年审会计师"）就年报问询函提及的事项逐项进行了认真讨论、核查与落实， 现就有关事项回复如下： 在本问询函相关问题的回复中，若合计数与各分项数值相加之和在尾数上存 在差异，均为四舍五入所致。如无特别说明，本回复中使用的简称或名词释义与 《老百姓大药房连锁股份有限公司 2024 年年度报告》一致。 基于商业秘密和商业敏感信息，根据相关法律法规、规范性文件，对本次问 询函回复中相关内容进行豁免披露处理。 (1) 结合坪效、客单价、行 ...

Core Viewpoint - The company, Anhui Anfu Battery Technology Co., Ltd., is responding to an inquiry from the Shanghai Stock Exchange regarding its asset acquisition and fundraising activities, specifically focusing on the evaluation of identifiable assets and goodwill recognition during its merger with Yajing Technology [1][2]. Group 1: Previous Restructuring - The company acquired 51% of Yajing Technology through its subsidiary Anfu Energy, recognizing goodwill of 2.906 billion yuan [1]. - The transaction counterparties committed to Yajing Technology's net profits from 2022 to 2024, with targets of 616.37 million yuan, 657.46 million yuan, and 698.56 million yuan respectively [1]. - The inquiry requests clarification on the identification of identifiable assets during the merger, the accuracy of goodwill recognition, and the cash flow reporting related to the acquisition [1][2]. Group 2: Asset Evaluation - The company engaged Zhonglian Guoxin to assess Yajing Technology's identifiable net assets as of January 31, 2022, with the fair value of identifiable assets including trademarks valued at 353.28 million yuan and patents at 48.02 million yuan [3][4]. - The assessment concluded that the company had fully identified the identifiable assets, including trademarks and patents, while long-term customer contracts could not be reliably measured and thus were not recognized [4][5]. - The fair value allocation of the merger consideration was based on the evaluation report, confirming the accuracy of the goodwill amount [5][6]. Group 3: Financial Projections - The revenue forecast for Nanfeng Battery, a subsidiary, shows projected revenues increasing from 3.384 billion yuan in 2023 to 5.159 billion yuan in 2026, with net profits expected to rise from 599.78 million yuan to 1.006 billion yuan over the same period [6][7]. - The profit-sharing rate for trademarks was determined to be 4.82%, while the profit-sharing rate for patents was calculated at 1.46% based on various factors including market conditions and technological advancements [8][9]. - The assessment of intangible assets included a detailed analysis of the economic lifespan of trademarks and patents, with the trademark's revenue expected to be perpetual and the patent's revenue projected until the end of 2031 [9][10].

证券代码：601901 证券简称：方正证券 公告编号：2025-023 方正证券股份有限公司 关于 2024 年年度报告的信息披露监管问询函的回复公告 本公司董事会及全体董事保证本公告内容不存在任何虚假记载、误导性陈述或者重大遗 漏，并对其内容的真实性、准确性和完整性承担法律责任。 公司收到了上海证券交易所《关于方正证券股份有限公司 2024 年年度报告 的信息披露监管问询函》（上证公函【2025】0624 号）。公司高度重视，会同 年审会计师安永华明会计师事务所（特殊普通合伙）（简称"年审会计师"）对 问询函提及的事项逐项认真核实，现将有关问题回复如下 ： 一、关于金融资产投资。年报显示，截至报告期末，公司持有的交易性金 融资产、其他债权投资、其他权益工具投资和衍生金融资产等各类金融投资合 计 1,136.64 亿元，同比增长 14.54%。公司本期实现投资净收益和公允价值变动 净收益合计 13.49 亿元，同比下降 13.91%；其中交易性金融资产确认公允价值 损失 6.49 亿元，衍生金融工具确认投资损失和公允价值变动损失合计 14.75 亿 元。请公司核实并补充披露： （1）公司相关金融资产投资的具体 ...

Tel 电话: +86 10 5815 3000 真: +86 10 8518 8298 Dongcheng District Ernst & Young Hua Ming LLP 安永华明会计师事务所（特殊普通合伙） Level 16, Ernst & Young Tower 中国北京巿东城区东长安街 1 号 Fax 传 Oriental Plaza, 1 East Chang An Avenue 东方广场安永大楼 16 层 ey.com 邮政编码: 100738 Beijing, China 100738 就上海证券交易所 《关于对方正证券股份有限公司 2024 年年度报告的信息披露监管问询函》 第 1-5 项涉及财务报表项目问询意见的专项说明 上海证券交易所： 安永华明会计师事务所（特殊普通合伙） （以下简称"我们"）接受委托，审计了方正证 券股份有限公司（以下简称"方正证券"或"公司"）2024 年度按照企业会计准则编制的财 务报表，并于 2025 年 3 月 28 日出具了编号为安永华明(2025)审字第 70023021_A01 号的 无保留意见审计报告。 按照企业会计准则的规定编制财务报表是公司 ...

证券代码：300338 证券简称：*ST 开元 公告编号：2025-042 开元教育科技集团股份有限公司 关于深圳证券交易所《关于对开元教育科技集团股份有限 公司的年报问询函》回复的公告 本公司及董事会全体成员保证公告内容的真实、准确和完整，没有虚假记 载、误导性陈述或重大遗漏。 开元教育科技集团股份有限公司（以下简称"开元教育""上市公司""本 公司或"公司"）于 2025 年 4 月 28 日披露了《2024 年年度报告》，并于 2025 年 5 月 6 日收到贵部下发的《关于对开元教育科技集团股份有限公司的年报问询 函》（创业板年报问询函【2025】第 24 号），公司现根据问询函所涉问题进行 说明、解释和回复，具体内容如下。 如无特别说明，本回复的词语或简称与《2024 年年度报告》"释义"中所定义 的词语或简称具有相同的含义。 本说明中部分合计数与各项目相加之和可能存在尾数差异，这些差异系四舍 五入所致。本报告中涉及货币金额的单位，如无特别指明，均为人民币万元。 问题一： 中，学历中介业务实现收入 0.17 亿元，同比增长 6.99%，发生成本 0.1 亿元，同 比增长 43.15%；教育培训业务实 ...

公证天业会计师事务所(特殊普通合伙) Gongzheng Tianye Certified Public Accountants , SGP 中国.江苏.无锡 Wuxi. Jiangsu . China 关于苏州新锐合金工具股份有限公司 2024 年年度报告 的信息披露监管问询函的核查意见 上海证券交易所科创板公司管理部： 苏州新锐合金工具股份有限公司（以下简称"新锐股份"或"公司"）于近 日收到上海证券交易所科创板公司管理部下发的上证科创公函【2025】0150 号 《关于苏州新锐合金工具股份有限公司 2024 年年度报告的信息披露监管问询函》 （以下简称"《问询函》"）。公证天业会计师事务所（特殊普通合伙）（以下 简称"年审会计师"或"公证天业"）作为新锐股份的年审会计师就《问询函》 有关问题逐项进行了认真核查，核查意见如下： 说明：在下述相关问题的回复中，若合计数与各分项数值相加之和在尾数上 存在差异，均为四舍五入所致。 问题 1：关于经营情况。年报披露，（1）公司 2024 年境内收入 10.31 亿 元，同比上升 34.56%，境外收入 7.82 亿元，同比上升 6.02%；境内毛利率 分点。（2） ...