| 目 录 | | | --- | --- | | 一、关于项目投资和在建工程……………………………………第 | 1—13 页 | | 二、关于货币资金与负债…………………………………………第 | 14—18 页 | | 三、关于经营业绩…………………………………………………第 | 18—22 页 | | 四、关于存货………………………………………………………第 | 22—28 页 | | 五、关于预付款项…………………………………………………第 | 28—31 页 | | 问询函专项说明 | | 天健函〔2025〕630 号 上海证券交易所： 由浙江百达精工股份有限公司（以下简称百达精工公司或公司）转来的《关 于浙江百达精工股份有限公司 2024 年年度报告的信息披露监管问询函》（上证 公函〔2025〕0726 号，以下简称问询函）奉悉。我们已对问询函中需要我们说 明的财务事项进行了审慎核查，现汇报说明如下。 一、关于项目投资和在建工程 根据年报及前期公告，报告期末公司在建工程余额为 6.63 亿元，占净资产 比例约 50%。公司 2023 年以来项目投建规模较大，主要系公司控股子公司江西 百达新能源有限公 ...

Core Viewpoint - Zhejiang Baida Precision Engineering Co., Ltd. (the "Company") reported a significant decline in its 2024 annual performance, primarily due to asset impairment provisions related to its solar cell project, which is currently on hold and not yet completed [1] Group 1: Project Investment and Progress - The Company has invested in a 4.5GW TOPCON solar cell project through its subsidiary, Jiangxi Baida New Energy Co., Ltd., with an expected investment of 1.331 billion yuan and a construction period of 10 months [1] - As of the end of the reporting period, the project was 62% complete, with a construction balance of 663 million yuan, accounting for approximately 50% of the Company's net assets [1] - The Company has recognized an impairment provision of 72.24 million yuan for the project due to slower-than-expected progress and the project not being operational [1] Group 2: Financial Impact and Future Outlook - The Company plans to further assess the project and may recognize additional impairment provisions based on the prudence principle, which could adversely affect its profits [1] - The Company has established a partnership with Suzhou Zhonglai Photovoltaic New Materials Co., Ltd. to enhance its technical capabilities, although it acknowledges the risks associated with cross-industry operations [1] - The Company has decided to suspend the remaining 1.5GW of the TOPCON solar cell project investment due to intensified competition and significant price declines in the photovoltaic industry [5] Group 3: Market Conditions and Strategic Decisions - The solar cell market has experienced rapid fluctuations, leading the Company to slow down its project construction pace, with plans to resume based on market conditions [5] - The management has conducted feasibility studies and believes that the investment decision was reasonable and prudent, considering existing asset utilization and local government support [5] - The Company expects that the solar cell market will stabilize and improve by 2026, with a gradual return to normal profitability levels by 2029-2032 [8]

净利润减少72.23%，资产减值准备是主因 归属于上市公司股东的净利润为33,015,631.87元，相较于2023年的118,903,086.53元，减少了72.23%。 公司解释称，主要原因是江西百达太阳能电池片项目投入后未投产，计提了资产减值准备。这一项目的 停滞对公司净利润产生了重大负面影响，反映出公司在项目投资决策和运营管理上可能存在一定问题， 投资者需关注该项目后续进展以及是否会对公司未来业绩造成进一步冲击。 浙江百达精工股份有限公司近日发布2024年年度报告，报告期内公司营业收入实现增长，但净利润却大 幅下滑。其中，财务费用增长167.82%，归属于上市公司股东的净利润减少72.23%，这两项数据变化幅 度较大，值得投资者重点关注。 营业收入增长6.63%，下游市场需求是主因 2024年，百达精工营业收入为1,534,728,078.71元，较上年同期的1,439,251,928.78元增长6.63%。公司方 面表示，这主要得益于下游市场需求增长，拉动了压缩机零部件订单的增加。从业务板块来看，压缩机 零部件实现销售收入830,720,228.34元，同比增长12.42%，主要是空调行业终端市场需 ...