立信会计师事务所（特殊普通合伙） 关于上海奥浦迈生物科技股份有限公司 信会师函字2025第 ZA262 号 上海证券交易所： 贵所于2025年6月6日出具的《关于上海奥浦迈生物科技股份有限公司2024年年 度报告的信息披露监管问询函》（上证科创公函【2025】0240号） （以下简称"问 询函"）已收悉。立信会计师事务所（特殊普通合伙） （ 以下简称"我们"、"会 计师"或"年审会计师"）作为上海奥浦迈生物科技股份有限公司（以下简称"公 司"或"奥浦迈"）2024年度年审会计师，对问询函中需要会计师说明的问题 进行了认真核查，现回复如下： （注：如无特别说明，本回复所使用的名词释义与奥浦迈2024年年报一致；回 复数值若出现总数与各分项数值之和尾数不符的情况，均为四舍五入原因造成。 鉴于部分信息涉及公司商业敏感信息，因此针对该部分内容进行豁免披露。） 问询函回复 第1页 问题一、关于营业收入和毛利率。公司 2024 年实现营业收入 2.97 亿元，同 比增长 22.26%。分业务看，CHO 培养基、293 培养基、其他产品营业收入同比 变化幅度分别为 49.02%、-22.35%和 74.27%；CDMO 服 ...

Core Viewpoint - Aopumai's acquisition of Pengli Biotechnology for 1.45 billion is seen as a strategic move to diversify its client base and enhance its early pipeline, despite facing internal dissent and regulatory scrutiny [4][7][9]. Company Overview - Aopumai plans to acquire 100% of Pengli Biotechnology for a total consideration of 1.45 billion, with 710 million needing to be paid in cash, which nearly depletes Aopumai's cash reserves [4][9]. - Aopumai's main business includes cell culture products and services, with a significant reliance on CHO culture media, contributing over 70% of its revenue in 2024 [7][9]. Financial Performance - Aopumai's performance has been declining, with a reported 80% drop in earnings over the past three years, and a net profit of 14.67 million in Q1 2024, down 25.08% year-on-year [9][11]. - The company's cash balance as of Q1 2024 was 737 million, which covers the cash portion of the acquisition, but still represents a significant portion of its total funds [9][11]. Market Context - The acquisition is positioned as a strategic opportunity during a low point in the industry, with Aopumai aiming to integrate early-stage research capabilities through this merger [7][9]. - Pengli Biotechnology, which previously aimed for a listing on the STAR Market, has also faced growth challenges, with a net profit of 44.51 million in 2024, down 25.52% from 2023 [11]. Stock Market Reaction - Following the announcement of the acquisition, Aopumai's stock price showed a slight increase, closing at 38.49 yuan, reflecting market optimism regarding the transaction [12].