General Principles - The external guarantee management system aims to regulate the financial interactions between the company and its controlling shareholders, actual controllers, and other related parties, effectively controlling external guarantee risks and protecting investors' rights [1][2] - External guarantees include various forms such as guarantees, mortgages, and pledges for debts of other units or individuals, including guarantees for controlling subsidiaries [1][2] External Guarantee Total - The total amount of external guarantees refers to the sum of the company's external guarantees and those of its controlling subsidiaries [2] Principles of External Guarantees - External guarantees must adhere to principles of legality, prudence, mutual benefit, and safety, with strict control over guarantee risks [2][3] - The board of directors or shareholders' meeting must approve external guarantees, and no individual has the authority to sign guarantee contracts without such approval [2][3] Responsibilities of Independent Directors - Independent directors should focus on related transactions and external guarantees that closely relate to the interests of minority shareholders, with the ability to propose meetings and hire external auditors for reviews [3][4] Review and Approval Process - The finance department is responsible for reviewing guarantee applications, assessing the credit status of applicants, and managing guarantee contracts [4][5] - The company must analyze the credit status of the guaranteed party and provide detailed information in board meeting proposals [5][6] Conditions for Providing Guarantees - The company cannot provide guarantees to applicants with certain conditions, such as non-compliance with laws, poor financial records, or existing overdue debts [5][6] Evaluation Report Requirements - The finance department must prepare an evaluation report for guarantee applications, ensuring the applicant meets specific criteria, including good financial health and the ability to provide counter-guarantees [5][6] Shareholder Meeting Approval - Certain guarantees require submission to the shareholders' meeting for approval, especially those exceeding specified thresholds related to the company's net assets [6][7] Board Meeting Procedures - Board meetings must have a majority of non-related directors present for decisions on guarantees, and related directors must abstain from voting [8][9] Risk Management - The company must establish written contracts for approved guarantees, detailing the rights, obligations, and liabilities of all parties involved [10][11] - The finance department must monitor the financial status of guaranteed parties and report any significant changes to the board [13][14] Disclosure Requirements - The company must disclose approved guarantees on the stock exchange and other media, including details of the total amount of guarantees provided [10][11] Compliance and Accountability - Any violations of the guarantee management system must be disclosed, and responsible parties will be held accountable for any losses incurred [16][17] - The company must maintain a robust system for managing seals and ensure proper usage in relation to guarantee matters [16][17]

深圳市倍轻松科技股份有限公司 内幕信息管理制度 深圳市倍轻松科技股份有公司 内幕信息管理制度 第一章 总则 第一条 为规范深圳市倍轻松科技股份有限公司（以下简称"公司"）内幕 信息管理，做好内幕信息保密工作，维护信息披露的公平原则，保护公司与投资 者的合法权益， 根据《中华人民共和国公司法》（以下简称"《公司法》"） 《中华人民共和国证券法》（以下简称"《证券法》"）《上市公司信息披露管 理办法》《上海证券交易所科创板股票上市规则》《上市公司监管指引第 5 号— —上市公司内幕信息知情人登记管理制度》《上海证券交易所科创板上市公司自 律监管指引第 1 号——规范运作》等相关法律、法规、规范性文件和《深圳市倍 轻松科技股份有公司章程》（以下简称"《公司章程》"）结合公司实际情况， 修订本制度。 第二条 董事会是内幕信息的管理机构，对内幕信息进行严谨管理并保证内 幕信息知情人档案真实、准确、完整，董事长为主要责任人，董事会秘书负责组 织落实内幕信息知情人登记入档事宜，证券部在董事会秘书的领导下具体落实内 幕信息知情人登记、报备工作，并负责保管内幕信息管理资料。 第三条 公司由董事会秘书和证券部负责证券监管机构、证 ...

Core Insights - The article highlights the 25-year journey of the company, Beiliqingsong, which has evolved from creating the first eye massager to becoming a leader in the smart portable massager industry, emphasizing the integration of traditional Chinese medicine and modern technology [2][3] Business Focus - The company has maintained a strong focus on the smart portable massager sector, continuously innovating in core technologies such as drive control, sensor interaction, and the Internet of Things, with over 1,000 patents, including nearly 200 invention patents [3] - The company underwent a pivotal transformation by narrowing its product line to portable massagers, which led to increased sales [3] - Beiliqingsong adopts a differentiation strategy rather than a cost-leadership approach, which has helped it avoid homogenization in a competitive market [3] Channel Strategy - The company has developed a comprehensive service system that includes 33 million global users, 6.6 million platform members, and 2.8 million private domain members, expanding from traditional retail to high-end venues and global networks [4] Iterative Innovation - Product iteration and innovation are central to the company's growth, having pioneered an online and offline dual-channel model as early as 2008 and launched the first smart eye massager in collaboration with Alibaba in 2019 [5][6] - The introduction of the "Relax Moment" model combines sales of technology products with immediate massage services, addressing the evolving needs of consumers [6] Collaborative Growth - The company emphasizes continuous product evolution every one to two years, integrating customer feedback to enhance product performance [7] - The company collaborates with medical experts and institutions to ensure that its products are designed based on traditional Chinese medicine principles, validated through extensive clinical trials [7] - The company aims to influence public health positively and maintain a commitment to health and wellness through its products and services [7]

湖南启元律师事务所 关于 深圳市倍轻松科技股份有限公司 的 法律意见书 ·湖南启元律师事务所· 湖南省长沙市芙蓉区建湘路 393 号世茂环球金融中心 63 层 电话：（0731）82953777 传真：（0731）82953779 网站：www.qiyuan.com 二〇二五年 五月 致：深圳市倍轻松科技股份有限公司 湖南启元律师事务所（以下简称"本所"）接受深圳市倍轻松科技股份有限 公司（以下简称"公司"）的委托，指派本所律师出席了公司 2024 年年度股东会 （以下简称"本次股东会"），对本次股东会的召集和召开程序、出席会议人员 及召集人的资格、表决程序和表决结果的合法有效性进行现场律师见证，并发表 法律意见。 本所律师根据《中华人民共和国公司法》（以下简称"《公司法》"）、《中 华人民共和国证券法》（以下简称"《证券法》"）、《上市公司股东会规则》 等我国现行法律法规、规范性文件以及《深圳市倍轻松科技股份有限公司章程》 （以下简称"《公司章程》"）的有关规定出具本法律意见书。 本所声明如下： （一）本所律师根据本法律意见书出具日以前已经发生或者存在的事实，严 格履行了法定职责，遵循了勤勉尽责和诚实信用原 ...

Investment Rating - The investment rating for the company is "Buy" and is maintained [8] Core Insights - In 2024, the company achieved operating revenue of 1.085 billion yuan, a year-on-year decline of 14.88%. The net profit attributable to the parent company was 10.25 million yuan, marking a return to profitability. However, the net profit after deducting non-recurring items was -3.28 million yuan, a reduction in loss of 52.72 million yuan year-on-year [2][5] - In Q4 2024, the company reported operating revenue of 249 million yuan, down 25.38% year-on-year, with a net profit of -2.85 million yuan, a reduction in loss of 31.69 million yuan year-on-year [2][5] - For Q1 2025, the company recorded operating revenue of 197 million yuan, a decline of 32.83% year-on-year, with a net profit of -1.83 million yuan, a year-on-year decline of 111.74% [2][5] Summary by Sections Revenue Performance - The company's revenue decreased by 14.88% in 2024, with specific product categories showing varied performance: eye products down 33.88%, neck products down 26.95%, and scalp products up 43.65% driven by the new Scalp 3S product. Domestic sales fell by 16.44%, while overseas sales grew by 9.49% due to increased investment in overseas online platforms [10] Profitability Analysis - The gross margin increased by 1.86 percentage points in 2024, with variations across product categories. The sales expense ratio decreased by 3.18 percentage points, while management and R&D expense ratios increased due to rising employee compensation and consulting fees. The operating profit showed a reduction in loss of 35.84 million yuan year-on-year [10] Future Outlook - The company is focused on the smart portable massager market with its brands "Breo" and "倍轻松". It aims to launch new products and optimize channel strategies, which are expected to drive high-quality growth. Projected net profits for 2025-2027 are estimated at 53 million, 85 million, and 112 million yuan respectively [10]