002859SZSE

CITIC Securities Co., Ltd. Special Due Diligence Opinion on the Authenticity of the Performance of the Target Company Changsha Efoes Technology Co., Ltd.

✨ AI Summary

CITIC Securities, as the independent financial advisor, conducted a special due diligence on the performance authenticity of Changsha Efoes Technology Co., Ltd. for the reporting period. The audit confirmed that Efoes Technology's revenue recognition policies comply with accounting standards, and its revenue, cost, and expenses are true, accurate, and complete. The company's performance is deemed authentic and reliable.

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CITIC Securities Co., Ltd.

Special Due Diligence Opinion on the Authenticity of the Performance of Changsha Efoes Technology Co., Ltd. for the Reporting Period

To Shenzhen Stock Exchange:

CITIC Securities Co., Ltd. (hereinafter referred to as "CITIC Securities" or "this independent financial advisor"), as the independent financial advisor for Zhejiang Jiemei Electronic Technology Co., Ltd.'s proposed acquisition of 100% equity of Changsha Efoes Technology Co., Ltd. (hereinafter referred to as "Efoes Technology" or "the target company") through the issuance of shares, has conducted a special due diligence on the authenticity of Efoes Technology's performance during the reporting period for this transaction. This report is hereby submitted:

I. Basic Information and Business Overview

(I) Basic Information

ItemDetails
Enterprise NameChangsha Efoes Technology Co., Ltd.
Enterprise TypeLimited Liability Company (Investment by Natural Persons or Controlling Shareholder)
Registered AddressRoom 101, Small Instrument Assembly Plant, Jinzhuo Industrial Park, No. 118 Qingzhu Lake Road, Kaifu District, Changsha City
Legal RepresentativeZhou Lin
Registered Capital (RMB)10 million
Date of EstablishmentAugust 1, 2018
Unified Social Credit Code91430121MA4PRAP6X1
Business ScopeGeneral items: Research and development of mechanical equipment; software development; technical services, technical development, technical consulting, technical exchange, technology transfer, technology promotion; leasing services (excluding licensed leasing services); mechanical equipment leasing; maintenance of electronic and mechanical equipment (excluding special equipment); processing of mechanical parts and components; manufacturing of optical instruments; manufacturing of pumps and vacuum equipment; manufacturing of electronic components and electromechanical component equipment; manufacturing of mechanical and electrical equipment; manufacturing of optical glass; sales of mechanical equipment; sales of mechanical and electrical equipment; sales of electrical equipment; sales of pumps and vacuum equipment; sales of optical instruments; sales of intelligent instruments and meters; sales of semiconductor device specialized equipment; sales of optical glass; sales of mechanical parts and components; retail of computer software, hardware and auxiliary equipment; import and export of goods; import and export of technology. (Except for projects subject to approval according to law, business activities can be carried out independently according to the business license.)

(II) Overview of Efoes Technology's Business

The target company is a leading domestic enterprise in the research and development and manufacturing of deterministic polishing equipment for ultra-high precision optical components. It is a national high-tech enterprise, a specialized and innovative small and medium-sized enterprise in Hunan Province, and a Gazelle Enterprise in Changsha City. Its core product, the ion beam polishing machine, has been recognized and awarded as a key technological equipment of Hunan Province's first (set) batch. The company possesses a provincial enterprise technology center and multiple national patents and software copyrights. Based on advanced optical manufacturing equipment and processing technology, the target company integrates equipment R&D, precision optical processing, and other technologies and capabilities to provide customers with innovative equipment and solutions for high-end optical processing.

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