国信证券股份有限公司 关于晶瑞电子材料股份有限公司 部分募投项目结项并将节余募集资金 永久补充流动资金的核查意见 国信证券股份有限公司（以下简称"国信证券"、"保荐人"）作为晶瑞电子 材料股份有限公司（以下简称"晶瑞电材"、 "公司"）2021 年向不特定对象发行 可转换公司债券的保荐人，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》等有关规定的要求，对公司本次部分募投项目结项并将节余 募集资金永久补充流动资金的事项进行了审慎核查，核查情况如下： 一、募集资金基本情况 （二）募投项目基本情况 开第三届董事会第四次会议和第三届监事会第三次会议、2021 年年度股东大会、 "晶瑞转 2"2022 年第一次债券持有人会议，审议通过了《关于变更部分募投项目 实施主体及内部投资结构并向全资子公司出售资产暨使用募集资金向全资子公 司增资的议案》。公司拟将"集成电路制造用高端光刻胶研发项目"的实施主体由 公司变更为全资子公司瑞红（苏州）电子化学品股份有限公司（以下简称"瑞红 苏州"），该项目已形成的相关资产由公司出售给瑞红苏州； ...

Group 1 - The company, Crystal Clear Electronic Material Co., Ltd., issued convertible bonds totaling RMB 523 million, approved by the board and shareholders [2][3][25] - The net proceeds from the bond issuance amounted to RMB 514.70 million after deducting underwriting fees [3][23] - The bonds have a maturity period of 6 years, with an annual interest rate starting at 0.2% in the first year and increasing to 2.0% in the sixth year [4][5][25] Group 2 - The company achieved significant operational results, breaking the long-standing technological and market monopolies of international giants in the semiconductor high-purity chemical sector [18][19] - The company reported a revenue increase of 10.44% year-on-year, reaching RMB 1.44 billion, with a significant rise in operating cash flow by 81.13% [19][20] - The company has established itself as a leading supplier in the domestic market, with over 40% market share in high-purity hydrogen peroxide [18][19] Group 3 - The company faced its first loss since listing, with a net profit attributable to shareholders of -RMB 179.59 million due to significant goodwill impairment and increased R&D expenses [20][21] - R&D expenses grew by 39.74%, reflecting the company's commitment to innovation and product development [21][22] - The company maintains a strong competitive position in the industry, with no significant adverse changes in its core business or market conditions [21][22] Group 4 - The company has a robust plan for utilizing the raised funds, focusing on high-end product development and capacity expansion [23][24] - The company has adjusted the implementation of certain projects to optimize resource allocation and achieve strategic business integration [23][24] - The company has not provided any guarantees for the bonds, which may increase repayment risks if significant negative events occur [25]