关于浙江亚光科技股份有限公司 的专项说明 容诚专字2025518Z0653 号 容诚会计师事务所(特殊普通合伙) 中国·北京 上海证券交易所： 浙江亚光科技股份有限公司（以下简称"亚光股份"或"公司"）于近期 收到上海证券交易所出具的《关于浙江亚光科技股份有限公司 2024 年年度报告 的信息披露监管问询函》（上证公函【 2025 】0719 号）（以下简称"问询 函"）。根据贵所出具的问询函的要求，容诚会计师事务所（特殊普通合伙） （以下简称"我们"、"年审会计师"）作为亚光股份年审会计师，对问询函 中需要会计师发表意见的事项回复如下： （如无特殊说明，本回复中金额单元为万元，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。由于涉及商业敏感信息，公司申请 对客户名称等信息采取脱密处理的方式进行披露。） 问题 1：关于经营情况 年报显示，公司主要从事制药机械和节能环保设备业务，2024 年实现营业收 入 8.01 亿元、净利润 1.02 亿元，分别同比下滑 17.80%、36.79%，业绩下滑幅度 较大。同时，公司毛利率为 34.29%，较上年增加 0.72 个百分点，但各业务板块 变化情况不 ...

Company Overview - Shandong Xinhua Medical Equipment Co., Ltd. specializes in the manufacturing and sales of medical devices and pharmaceutical equipment, providing compatible medical services and medical commerce [2] - The company is a leading entity in the Chinese medical device industry, holding several key positions in various associations, including the China Medical Device Industry Association and the China Pharmaceutical Equipment Industry Association [2] - Xinhua Medical has developed several high-tech products, including the world's first peracetic acid low-temperature sterilizer and the first high-energy medical linear accelerator in China [2] Financial Performance - As of the first quarter of 2025, the company reported a revenue of 2.308 billion yuan, a year-on-year decrease of 8.74%, and a net profit of 160 million yuan, down 23.97% compared to the previous year [3] - The company's gross profit margin stands at 23.79% [3] Market Position - The company's current price-to-earnings (PE) ratio is 14.29, significantly lower than the industry average of 49.12 and the industry median of 36.07 [3] - Xinhua Medical's total market capitalization is approximately 9.161 billion yuan [3] Institutional Holdings - As of the first quarter of 2025, 11 institutions hold shares in Xinhua Medical, including 8 funds, with a total holding of 266.514 million shares valued at 4.283 billion yuan [1]

Core Viewpoint - The company is actively expanding its international market presence and has established localized sales and service networks in over ten key countries and regions, aiming to enhance its global competitiveness and brand influence in the pharmaceutical equipment sector [1][4]. Group 1: International Market Expansion - The company has strategically divided its global operations into five regional departments to strengthen its international sales and service capabilities [1]. - In 2024, the company expects to achieve over 1.2 billion in new export orders, with products entering high-end markets such as Europe [1][4]. - Major international pharmaceutical companies have initiated supplier audits for the company, indicating potential future collaborations [1]. Group 2: Order Delivery and Revenue Recognition - The manufacturing cycle for main products typically ranges from 3 to 9 months, with revenue recognition based on specific criteria for domestic and international orders [2]. - The impact of U.S. tariffs on the company's sales and supply chain is minimal, as exports to the U.S. constitute a small portion of overall revenue [2]. Group 3: Development in Specific Fields - The company has established a joint venture in the peptide synthesis equipment sector, with the subsidiary achieving sales and reporting total assets of approximately 15.61 million and a net loss of about 2.22 million for 2024 [3]. - The company is pioneering the development of smart pharmaceutical factories, focusing on integrating artificial intelligence into its production processes to enhance efficiency and user value [3].

| 调研活动类别 | 特定对象调研 □分析师会议  | | --- | --- | | | 媒体采访 □业绩说明会 | | | □新闻发布会□路演活动 | | |  现场参观 其他 | | 参与单位名称 | 国金证券、建信基金、国投瑞银基金、山西证券 | | 时 间 | 2025 年 6 月 13 日上午 10:00-11:30 | | 地 点 | 公司会议室 | | 上市公司接待 | 董事会秘书：黄玉婷 | | 人员姓名 | 证券事务代表：周德伟 | | | 一、内容提要： | | | 1、厂区参观 | | | 2、会议室座谈 | | | 二、主要关注的问题与回复如下： | | | 1、公司国际市场拓展的情况？ | | | 近年来，公司国际销售与服务体系团队不断壮大，已在十多 | | | 个重点国家和地区设立了本土化的销售与服务网点，积极推行国 | | 交流内容 | 际业务本土化战略。2024 年，为深化海外市场拓展，提升国际竞 | | | 争力，公司对海外市场进行了战略性布局，正式将全球划分为东 | | | 亚东南亚地区部、中东非洲独联体地区部、欧洲地区部、美洲地 | | | 区部、印度新澳地区部 ...

Company Overview - Shandong Xinhua Medical Equipment Co., Ltd. specializes in the manufacturing and sales of medical devices and pharmaceutical equipment, providing compatible medical services and medical commerce [2] - The company is a leading entity in the Chinese medical device industry, holding several key positions in various associations, including the China Medical Device Industry Association and the China Pharmaceutical Equipment Industry Association [2] - Xinhua Medical has developed several innovative products, including the world's first peracetic acid low-temperature sterilizer and the first high-energy medical linear accelerator in China [2] Financial Performance - For Q1 2025, the company reported a revenue of 2.308 billion yuan, a year-on-year decrease of 8.74%, and a net profit of 160 million yuan, down 23.97% compared to the previous year [3] - The company's gross profit margin stands at 23.79% [3] Market Position - As of May 7, the company's stock closed at 14.95 yuan, with a rolling price-to-earnings (PE) ratio of 14.15 times, and a total market capitalization of 9.07 billion yuan [1] - In comparison to the industry, the average PE ratio for the medical device sector is 49.02 times, with a median of 36.25 times, placing Xinhua Medical at the 33rd position in the industry ranking [1] Shareholder Information - As of March 31, 2025, the number of shareholders for Xinhua Medical reached 38,959, an increase of 5,308 from the previous count, with an average holding value of 352,800 yuan per shareholder and an average holding of 27,600 shares [1]