评估基本信息 - 评估报告文号为中水致远评报字[2025]第020825号，评估结论为332478.24万元[3] - 评估基准日为2025年3月31日[14] - 评估价值类型为公允价值[113] 公司财务数据 - 2025年3月31日合并报表资产总额392226.82万元，负债总额74729.83万元，所有者权益合计317496.99万元；2024年12月31日资产总额394580.47万元，负债总额82862.80万元，所有者权益合计311717.67万元[37] - 2025年1 - 3月合并报表营业收入46978.96万元，营业利润5527.92万元，利润总额5591.74万元，净利润4532.39万元；2024年度营业收入238390.47万元，营业利润34413.54万元，利润总额34524.68万元，净利润27988.46万元[37] - 2025年3月31日母公司报表资产总额86017.33万元，负债总额47.31万元，净资产85970.02万元；2024年12月31日资产总额86583.07万元，负债总额73.16万元，净资产86509.92万元[39] - 2025年1 - 3月母公司报表营业利润、利润总额、净利润均为 - 539.90万元；2024年度均为10968.19万元[39] 资产评估数据 - 可辨认资产总额账面价值为392226.82万元，评估价值为407208.07万元，增值额为14981.24万元，增值率为3.82%[16] - 可辨认负债总额账面价值为74729.83万元，评估价值为74729.83万元，无评估增减值[16] - 可辨认净资产账面价值为317496.99万元，评估价值为332478.24万元，增值额为14981.24万元，增值率为4.72%[16] - 流动资产合计账面价值为201893.14万元，评估价值为202962.89万元，增值额为1069.75万元，增值率为0.53%[17] - 非流动资产合计账面价值为190333.69万元，评估价值为204245.18万元，增值额为13911.49万元，增值率为7.31%[17] - 固定资产账面价值为63595.63万元，评估价值为69490.81万元，增值额为5895.17万元，增值率为9.27%[17] - 无形资产账面价值为4288.30万元，评估价值为17081.93万元，增值额为12793.63万元，增值率为298.34%[17] - 商誉账面价值为4777.31万元，评估价值为0，减值额为4777.31万元，减值率为100%[17] 股权结构 - 景丰控股有限公司持有纷美包装1375675495股，持股比例97.76%；其他股东持有31453505股，持股比例2.24%[24] - 委托人通过景丰控股有限公司间接持有产权持有单位97.76%股份[41] 公司注册信息 - 山东新巨丰科技包装股份有限公司注册资本为42000万元[23] - 纷美包装法定股本为港币30000000元[25] - 廊坊鑫策恒塑业有限公司注册资本为1000万元人民币[52] - 纷美包装（山东）有限公司注册资本为6508万美元[52] - 青岛利康食品包装科技有限公司注册资本为10000万元[53] - 纷美包装（内蒙古）有限公司注册资本为2000万美元[54] - 北京清睿源技术开发有限公司注册资本为1000万元[54] - 北京数码通科技有限公司注册资本为1000万元[55] 专利及商标情况 - 公司拥有多项专利，涵盖不同申请时间、授权时间和类别，如山东纷美、青岛利康、纷美北京贸易等均有相关专利[62][70][73] - 公司拥有15项美术作品著作权、3项软件著作权和24项商标，商标申请日期从2006年到2024年，涵盖不同状态[79][80][82] 评估相关事项 - 评估方法需审慎分析收益法、市场法、成本法适用性并恰当选择[123] - 不同资产采用不同评估方法，如货币资金、交易性金融资产等按相应规则确定评估值[125] - 本次评估增值14981.24万元，主要源于存货、房屋建筑物、设备、土地使用权和其他无形资产增值[168] - 纷美包装下属子公司起诉利乐相关公司索赔4.64亿元，目前二审审理中，评估未考虑该诉讼影响[176] - 丰景控股等公司有银行授信担保金额，评估未考虑担保事项影响[177]

会议信息 - 第三届董事会第三十一次会议通知于2025年10月31日送达，11月5日召开[2] - 会议应出席董事10人，实际出席10人，董事长袁训军召集和主持[2] 市场扩张和并购 - 公司通过子公司现金收购纷美包装已发行股份，2025年2月28日交易完成[3] - 《关于批准重大资产购买备考审阅报告等相关报告的议案》全票通过[4] 报告情况 - 交易完成后编制审计及备考审阅报告拟披露，已完成编制[3]

业绩数据 - 2025年1 - 3月、2024年度、2023年度公司营业收入分别为46,978.96万元、230,699.47万元、278,431.70万元[10] - 2025年1 - 3月、2024年度、2023年度净利润分别为19,391,901.84元、187,553,666.70元、264,638,216.55元[29] - 2025年3月31日公司资产总计39.22亿元，较2024年12月31日下降0.6%，较2023年12月31日下降1.8%[25][27] - 2025年3月31日负债合计7.47亿元，较2024年12月31日下降9.9%，较2023年12月31日下降31.4%[27] - 2025年3月31日所有者权益合计31.75亿元，较2024年12月31日增长1.8%，较2023年12月31日增长9.3%[27] 应收账款情况 - 2025年3月31日、2024年12月31日、2023年12月31日，公司应收账款原值分别为45,143.01万元、56,441.85万元、45,583.29万元[14] - 2025年3月31日、2024年12月31日、2023年12月31日，公司已计提的坏账准备余额分别为1,544.24万元、1,459.85万元、1,559.50万元[14] - 2025年3月31日、2024年12月31日、2023年12月31日，公司应收账款账面价值分别为43,598.77万元、54,982.00万元、44,023.80万元[14] 审计相关 - 审计将收入确认列为关键审计事项，涉及2025年1 - 3月、2024年度、2023年度[9] - 审计将应收账款坏账准备计提列为关键审计事项，涉及2025年1 - 3月、2024年度、2023年度[13] 股权与权益变动 - 2024年公司股本增加640,262.84元，资本公积增加51,710,851.06元，未分配利润增加32,624,660.68元，所有者权益合计增加84,975,774.58元[56] - 2025年1 - 3月所有者权益合计减少5,398,990.26元，主要因综合收益总额减少5,398,990.26元[52] 现金流量 - 2025年1 - 3月经营活动产生的现金流量净额47,127,702.71元，2024年度为154,129,752.55元，2023年度为181,2 "44,571.82元[ "30] - 2025年1 - 3月投资活动产生的现金流量净额 - "193 "657,317.42元，2024年度为 - "180 "887,702.48 " "元，2023年度 "为15,957,516.73元[30] - 2025年 "1 - 3月筹资活动产生的现金流量净额 - "64 "158,032.37元，202 "4年度为 - "39 "213,574.67元 "， "2023年度为64,051,414.82元[30] 其他事项 - 公司为 "重大资产重组编制 "了2023年度、2024年度及 "2025年1 - 3月的模拟合并财务报表[ "66] - 公司因国际业务视作出售事项独立调查未完成， "多次 "公告延迟刊发2024年全年业绩及2025年中期业绩[67][68] - 公司于2025年9月25日向香港高等法院提起法律 " " "诉讼以 "撤销重组[68] " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " 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会议信息 - 第三届监事会第二十七次会议通知于2025年10月31日送达全体监事[2] - 会议于2025年11月5日在公司会议室现场召开，应出席3人，实际出席3人[2] 市场扩张和并购 - 公司通过下属子公司现金收购纷美包装已发行股份，构成重大资产重组，2025年2月28日披露交易实施完成公告[3] 其他新策略 - 公司编制中国企业会计准则下的审计报告及备考审阅报告拟披露[3] - 《关于批准重大资产购买备考审阅报告等相关报告的议案》表决3票同意，0票反对，0票弃权[4]

财务数据 - 2025年3月31日货币资金为1,287,526,478.2元，2024年12月31日为1,402,584,450.91元[11] - 2025年3月31日短期借款为293,367,721.04元，2024年12月31日为98,581,283.73元[11] - 2025年3月31日流动资产合计为3,684,809,329.47元，2024年12月31日为3,864,533,469.13元[11] - 2025年3月31日流动负债合计为3,084,661,600.12元，2024年12月31日为3,980,273,521.04元[11] - 2025年3月31日非流动资产合计为3,271,117,090.49元，2024年12月31日为3,252,013,395.76元[11] - 2025年3月31日负债合计为4,034,075,568.81元，2024年12月31日为4,226,212,362.61元[11] - 2025年3月31日所有者权益合计为2,921,850,851.15元，2024年12月31日为2,890,334,502.28元[11] - 2025年3月31日资产总计为6,955,926,419.96元，2024年12月31日为7,116,546,864.89元[11] - 2025年1 - 3月营业总收入为831,891,070.20元，2024年度为4,013,237,290.77元[14] - 2025年1 - 3月营业总成本为791,061,800.87元，2024年度为3,665,910,916.26元[14] - 2025年1 - 3月净利润为25,439,774.78元，2024年度为300,927,752.49元[14] 股本情况 - 截至2025年3月31日，公司股本为人民币42,000.00万元[17] - 公司2007年10月8日设立时初始注册资本为人民币10,000.00万元[15] - 2016年12月23日整体变更为股份公司，股本总额为35,700.00万元[15] - 2022年首次公开发行股票增加注册资本人民币6,300.00万元，变更后注册资本为42,000.00万元[16] 股权结构 - 公司直接持股泰东包装、时代贸易、上海铸砾、贯一机械、国山瑞鼎比例为100.00%[20] - 公司直接持股科技包装20.00%，间接持股80.00%[20] - 公司间接持股纷美包装等多家公司比例为97.76%，间接持股北京数码通等公司比例为78.21%[20] 并购情况 - 2023年新巨丰境外子公司景丰控股现金收购纷美包装377,132,584股成第一大股东，要约价格每股2.65港元[22] - 2025年1月21日景丰控股接获657,235,000股要约有效接纳，占已发行股份约46.71%[23] - 2025年2月4日景丰控股接获936,385,790股要约有效接纳，占已发行股份约66.55%[23] - 2025年2月18日新巨丰接获998,542,911股要约有效接纳，占已发行股份约70.96%[23] - 要约完成后景丰控股及一致行动人将合共持有1,375,675,495股，占已发行股份约97.76%[23] - 2025年2月19日起纷美包装暂停股份买卖，暂停前共发行1,407,129,000股[25] - 2024年1月1日完成对纷美包装股权收购，持有1375675495股，占比约97.76%[30] - 2024年1月1日完成对纷美包装股权收购的合并对价为3354796541.41元，其中购买日前持有的26.801%股权公允价值为915316960.36元，现金对价2439479581.05元[30] 财务准则 - 重要应收款项核销标准为单项核销金额占应收款项余额1%以上且金额大于100万元[39] - 重要坏账准备收回或转回标准为单项收回或转回金额占各类应收款项坏账准备总额1%以上且金额大于100万元[39] - 重要债权投资标准为单项投资金额大于1000万元[39] - 重要在建工程项目标准为单个项目投资金额大于1000万元[39] 会计政策 - 同一控制下企业合并取得的净资产账面价值与支付对价账面价值有差额时，先调整资本公积，不足冲减依次冲减盈余公积和未分配利润[41] - 非同一控制下企业合并购买日合并成本大于被购买方可辨认资产、负债公允价值差额确认为商誉，小于则先复核，仍小于确认为合并当期损益[43] 资产折旧 - 房屋及建筑物折旧年限20 - 30年，残值率4.00 - 5.00%，年折旧率3.17 - 4.80%[165] - 生产设备折旧年限4 - 15年，残值率4.00 - 5.00%，年折旧率6.33 - 24.00%[165] - 辅助设备折旧年限4 - 12年，残值率4.00 - 5.00%，年折旧率7.92 - 24.00%[165] - 运输设备折旧年限4 - 12年，残值率4.00 - 5.00%，年折旧率7.92 - 24.00%[165] - 工具仪器及办公设备折旧年限3 - 12年，残值率4.00 - 5.00%，年折旧率8.00 - 31.67%[165] 职工薪酬 - 职工薪酬包括短期薪酬、离职后福利、辞退福利和其他长期职工福利[187] - 公司在职工提供服务的会计期间，将实际发生的短期薪酬确认为负债并计入当期损益[189] - 职工福利费实际发生时按实际发生额计入当期损益或相关资产成本[190] - 公司为职工缴纳的社保、公积金及提取的工会经费和职工教育经费，按规定计提基础和比例计算确定职工薪酬金额[190] - 公司在职工提供服务增加未来带薪缺勤权利时，确认累积带薪缺勤相关职工薪酬[191] - 公司根据设定提存计划计算的应缴存金额确认为负债并计入当期损益或相关资产成本[193] - 公司向职工提供辞退福利，在两者孰早日确认职工薪酬负债并计入当期损益[200] - 辞退福利预期年度报告期结束后十二个月内不能完全支付的，需折现计量应付职工薪酬[200]

股价表现 - 公司股票今日收报8.64元，跌幅达5.37%，目前处于破发状态 [1] - 公司于2022年9月2日在深交所创业板上市，发行价格为18.19元/股，上市首日股价高点为22.07元，为上市以来最高价 [1] 首次公开发行详情 - 公司公开发行新股6,300万股，占发行后总股本的15% [1] - 首次公开发行募集资金总额为114,597.00万元，募集资金净额为105,571.18万元，较原计划多募集51,571.18万元 [1] - 根据招股书，公司原计划募集资金54,000.00万元，拟用于50亿包无菌包装材料扩产项目、50亿包新型无菌包装片材材料生产项目、研发中心(2期)建设项目及补充流动资金 [1] 发行相关费用 - 公司公开发行新股的发行费用（不含增值税）合计9,025.82万元 [1] - 保荐机构中信证券股份有限公司获得保荐承销费用6,875.82万元 [1]

公司财务表现 - 2025年前三季度公司营收约20.45亿元，同比大幅增加63.71% [1] - 2025年前三季度归属于上市公司股东的净利润约6802万元，同比减少45.47% [1] - 2025年前三季度基本每股收益为0.16元，同比减少46.67% [1] 行业市场动态 - A股市场突破4000点，结束了长达十年的沉寂期 [1] - 科技主线成为市场重塑的重要驱动力 [1] - 市场开启“慢牛”新格局 [1]

公司财务表现 - 前三季度实现营收约20.45亿元，同比增加63.71% [1] - 前三季度实现归母净利润约6801.74万元，同比减少45.47% [1]

定期报告披露 - 年度报告应在会计年度结束4个月内披露，中期报告在上半年结束2个月内披露[12] - 变更定期报告披露时间需提前5个交易日向深交所书面申请[12] - 年度报告财务会计报告需经规定会计师事务所审计[12] - 中期报告财务会计报告一般可不审计，特定情形应考虑审计[12] - 季度报告财务资料一般无须审计，另有规定除外[13] 信息审核与审议 - 定期报告财务信息需经审计委员会审核，半数以上成员同意后提交董事会审议[14] - 定期报告由高级管理人员编制草案提请董事会审议[27] - 审计委员会对定期报告财务信息事前审核，过半数通过后提交董事会[27] 业绩相关披露 - 预计经营业绩亏损或大幅变动应及时进行业绩预告[15] - 定期报告披露前业绩泄露或交易异常应及时披露相关财务数据[16] 特殊情况披露 - 定期报告财务会计报告被出具非标准审计意见，董事会应出具专项说明[18] - 任一股东所持公司5%以上股份被质押、冻结等情况需披露[21][30] - 持有公司5%以上股份的股东或实际控制人股份或控制情况变化需告知公司[30] - 拟对公司进行重大资产或业务重组时股东或实际控制人应告知公司[30] - 公司向特定对象发行股票时，控股股东、实际控制人和发行对象需配合信息披露[44] 人员责任与义务 - 董事和高管无法保证定期报告内容真实性等应发表意见并陈述理由[15] - 公司董事、高级管理人员、持股5%以上的股东及其一致行动人、实际控制人应报送关联人名单及关系说明[32] - 通过委托或信托等方式持有公司5%以上股份的股东或实际控制人需告知委托人情况[32] - 公司重大事件发生时董事、高级管理人员应向董事长报告[29] - 公司董事长为信息披露第一责任人，董事会秘书为直接责任人[34] - 董事会秘书负责公司对外信息披露文件档案管理工作[43] - 公司董事长、总经理、董事会秘书对临时报告信息披露负主要责任[46] - 公司董事长、总经理、财务负责人对财务报告披露负主要责任[46] 违规与差错处理 - 董事、高级管理人员等失职致信息披露违规，可批评、警告、解除职务并追究赔偿责任[46] - 年度报告信息披露重大差错责任追究形式包括责令改正、通报批评、调离岗位等[47] - 公司发生年度报告信息披露重大差错，应按要求披露更正、原因及董事会问责措施[48] - 半年度报告信息披露重大差错责任追究参照年度报告规定执行[48] 保密与制度相关 - 内幕信息知情人在披露前负有保密义务，公司应控制知情者范围[42] - 制度未尽事宜按国家有关法律法规、规范性文件和《公司章程》规定执行[50] - 制度与国家日后颁布法律等抵触时按相关规定执行[50] - 制度依据实际情况变化修改须由董事会审议通过[51] - 制度由公司董事会负责解释[52] - 制度经董事会审议通过后生效，修改时亦同[52] - 公司原《年报信息披露重大差错责任追究制度》同时废止[52] 其他 - 公司不得委托证券公司、证券服务机构以外的公司或机构编制或审阅信息披露文件[26] - 公司各部门、分公司和各子公司应在应披露事件发生后24小时内报告公司证券部或董事会秘书并提供完整资料[39]

募集资金检查 - 公司内部审计机构至少每季度检查一次募集资金情况并报告[3] - 保荐机构至少每半年度对募集资金进行一次现场核查[3] - 每个会计年度结束后保荐机构需出具专项核查报告，会计师事务所需出具鉴证报告[5] 资金支取与通知 - 公司一次或十二个月内累计从专户支取金额超5000万元或达募集资金净额20%时，需通知保荐机构等[7] 协议终止与专户注销 - 商业银行三次未及时出具对账单等情况公司可终止协议并注销专户[8] 募投项目论证 - 募投项目搁置超一年需重新论证是否继续实施[13] - 超过募集资金投资计划完成期限且投入金额未达计划金额50%需重新论证[13] 资金使用审议 - 公司将募集资金用作特定事项需经董事会审议及保荐机构发表意见[14] - 改变募投项目等达到股东会审议标准还需经股东会通过[14] 节余资金处理 - 节余资金低于500万元且低于项目募集资金净额5%可豁免部分程序[14] - 使用节余募集资金（含利息收入）达项目募集资金净额10%且高于1000万元，需经股东会审议通过[16] 投资计划调整 - 募投项目年度实际使用募集资金与最近一次披露的当年预计使用金额差异超30%，公司应调整投资计划[26] 资金置换与管理 - 公司以募集资金置换预先投入募投项目的自筹资金，原则上应在资金转入专户后六个月内实施[16] - 现金管理产品期限不得超十二个月，不得为非保本型且不得质押[17] 流动资金补充 - 公司使用闲置募集资金临时补充流动资金，单次不得超十二个月[18] 项目进展核查 - 公司董事会每半年度全面核查募投项目进展，出具专项报告并与定期报告同时披露[26] 资金使用审核 - 公司当年有募集资金使用，需聘请会计师事务所对使用情况专项审核并披露鉴证结论[27] 主体与地点变更 - 公司募投项目实施主体在公司及全资子公司间变更或仅地点变更，不视为改变用途[23] 超募资金使用 - 公司使用超募资金应在同一批次募投项目整体结项时明确具体使用计划[19] 公司信息 - 公司名称为山东新巨丰科技包装股份有限公司[31] - 时间为2025年10月27日[31]