公证天业会计师事务所（特殊普通合伙） Gongzheng Tianye Certified Public Accountants, SGP 中国．江苏．无锡 Wuxi．Jiangsu．China 总机：86（510）68798988 Tel：86（510）68798988 传真：86（510）68567788 Fax：86（510）68567788 电子信箱：mail@gztycpa.cn E-mail：mail@gztycpa.cn 关于南京茂莱光学科技股份有限公司 向不特定对象发行可转换公司债券申请文件的 审核问询函的回复 上海证券交易所： 由南京茂莱光学科技股份有限公司（以下简称"公司"、"发行人"或"茂莱光 学"）转来的《关于南京茂莱光学科技股份有限公司向不特定对象发行可转换公司债 券申请文件的审核问询函》(以下简称"审核问询函")奉悉，我们就《审核问询函》 对茂莱光学审核问询问题中涉及公证天业会计师事务所（特殊普通合伙）（以下简称 "申报会计师"）的问题进行了逐项核查，现回复如下： 除非文义另有所指，本审核问询函回复中的简称与《南京茂莱光学科技股份有限 公司向不特定对象发行可转换公司债券募集说明书（ ...

南京茂莱光学科技股份有限公司（以下简称"公司"）于 2025 年 5 月 16 日收 到上海证券交易所（以下简称"上交所"）出具的《关于南京茂莱光学科技股份有 限公司向不特定对象发行可转换公司债券申请文件的审核问询函》（上证科审（再 融资）〔2025〕52 号）（以下简称"《审核问询函》"）。公司收到《审核问 询函》后，按照要求会同相关中介机构就《审核问询函》提出的问题进行了认真 研究和逐项落实，并已根据相关要求对《审核问询函》回复进行公开披露，具体 内容详见公司于 2025 年 6 月 17 日在上交所网站（www.sse.com.cn）披露的《关 于南京茂莱光学科技股份有限公司向不特定对象发行可转换公司债券申请文件 的审核问询函的回复》等相关文件。 根据上交所的进一步审核意见及相关要求，公司会同相关中介机构对部分回 复内容进行了相应补充与更新，并根据相关要求对更新后的审核问询函回复进行 公开披露，具体内容详见公司于2025年7月15日在上交所网站（www.sse.com.cn） 披露的《关于南京茂莱光学科技股份有限公司向不特定对象发行可转换公司债券 申请文件的审核问询函的回复》等相关文件。 公司于 202 ...

Core Viewpoint - The fundraising by Nanjing Maolai Optical Technology Co., Ltd. is directed towards projects in the field of technological innovation, specifically focusing on the production and research of ultra-precision optical components, which are essential for various high-tech applications [28][30]. Company Overview - Nanjing Maolai Optical is a provider of precision optical solutions, specializing in the research, design, manufacturing, and sales of precision optical devices, lenses, and systems [1][2]. - The company has developed capabilities across the ultraviolet to infrared spectrum, offering integrated solutions that encompass optics, mechanics, electronics, and computing [1]. Product Range - The main products include precision optical devices, optical lenses, and optical systems, which are utilized in critical applications such as photolithography machines, high-resolution satellites, and aerospace projects [2]. - The precision optical devices are characterized by high surface quality and performance, while the optical lenses are known for their high precision and imaging quality, applicable in semiconductor inspection and gene sequencing [2]. Research and Development - The company emphasizes enhancing its R&D capabilities and has established partnerships with leading tech firms and research institutions to advance optical product development [3]. - It has accumulated significant technical expertise in precision optical coating, polishing, and assembly technologies, holding one patent and eight software copyrights [3]. Fundraising Plan - The company plans to raise up to 562.5 million yuan through the issuance of convertible bonds, with the funds allocated primarily for ultra-precision optical component production and R&D projects [4][29]. - The total investment for the ultra-precision optical component project is estimated at 417.46 million yuan, with the company aiming to achieve mass production capabilities [5][11]. Market Context - The semiconductor industry is a core driver of modern technology, with increasing demand for precision optical components due to the rapid evolution of devices like smartphones and IoT applications [5][6]. - The domestic semiconductor equipment market has surpassed 200 billion yuan, with a significant portion attributed to photolithography equipment, indicating a robust demand for ultra-precision optical components [11][12]. Economic Benefits - The project is expected to yield an internal rate of return of 16.51% and a payback period of approximately 8.3 years, indicating strong economic viability [19]. - The fundraising will also support the company's operational liquidity, enhancing its ability to respond to market changes and invest in innovation [27][28]. Strategic Alignment - The fundraising initiatives align with national policies promoting technological innovation and the development of strategic emerging industries, particularly in the semiconductor sector [14][30]. - The projects funded will enhance the company's technological capabilities and market competitiveness, reinforcing its position as a key player in the ultra-precision optical field [30].

Core Viewpoint - The company plans to issue convertible bonds to unspecified investors, which is expected to dilute short-term returns and impact earnings per share in the near term [1][5][6] Financial Impact - The issuance of convertible bonds is projected to lead to a decrease in basic and diluted earnings per share due to the potential dilution effect [1][5] - The company estimates a net profit of 35.52 million yuan and a net profit attributable to the parent company of 28.43 million yuan for the year 2025, with a projected decrease of 10% in net profit growth for 2025 and 2026 [2][4] Measures to Mitigate Dilution - The company has outlined specific measures to mitigate the dilution of immediate returns, including enhancing core business profitability and actively promoting the construction of funded projects [10][11] - The company commits to strict management of the raised funds to ensure compliance and effective utilization [11] Necessity and Reasonableness of the Issuance - The funds raised will be invested in projects that align with the company's existing business and national industrial policies, aimed at enhancing core competitiveness and sustainable development [6][7] Company’s Resource Readiness - The company has a well-established team of 234 R&D personnel, with a significant portion holding advanced degrees, ensuring a solid foundation for project implementation [8][9] - The company has accumulated extensive technical expertise in precision optics, which supports the successful execution of the proposed projects [8][9] Commitment from Major Stakeholders - The controlling shareholders and management have made commitments to ensure the fulfillment of measures to compensate for the dilution of immediate returns, including adherence to corporate governance standards [13][14]

Core Viewpoint - Nanjing Maolai Optical Technology Co., Ltd. has adjusted its plan for issuing convertible bonds, reducing the total number of bonds and the total amount to be raised, while outlining the intended use of the funds [1][2][4]. Group 1: Meeting Details - The 11th meeting of the 4th Supervisory Board was held on July 15, 2025, with all three supervisors present, and the meeting was deemed legally valid [1]. - The meeting was an emergency session, and the notification period was waived by unanimous consent [1]. Group 2: Adjustments to Convertible Bond Issuance - The number of convertible bonds to be issued has been adjusted from a maximum of 5,812,500 to 5,625,000 [2]. - The total amount to be raised through the issuance has been reduced from RMB 58,125.00 million to RMB 56,250.00 million [2][4]. Group 3: Fund Utilization - The net proceeds from the bond issuance will be allocated to specific projects, with the total investment amounting to RMB 56,459.98 million, and the intended amount from the bond proceeds being RMB 56,250.00 million [4]. - If the actual funds raised are less than the intended amount, the board will prioritize the use of funds based on urgency and importance, with any shortfall to be covered through self-raised funds [3][4]. Group 4: Resolutions Passed - Multiple resolutions regarding the issuance of convertible bonds were passed unanimously, including adjustments to the bond issuance plan, feasibility analysis, and measures to mitigate the dilution of immediate returns [5][6][7].

Core Viewpoint - The company has adjusted its plan for issuing convertible bonds, including changes in the number of bonds, total issuance scale, and the use of raised funds [2][3][5] Group 1: Issuance Details - The number of convertible bonds to be issued has been adjusted from a maximum of 5,812,500 to 5,625,000 [2][3] - The total amount of the convertible bond issuance has been revised from RMB 58,125.00 million to RMB 56,250.00 million [3][5] Group 2: Fund Utilization - The net amount of raised funds (after deducting issuance costs) will be used for specific projects, with the total investment amount adjusted from RMB 58,334.98 million to RMB 56,459.98 million [3][5] - The company will prioritize the use of raised funds based on the importance and urgency of the projects, and any shortfall will be addressed through self-raised funds [4][5] Group 3: Regulatory Compliance - The issuance plan is subject to approval from the Shanghai Stock Exchange and registration with the China Securities Regulatory Commission [6]

南京茂莱光学科技股份有限公司 关于向不特定对象发行可转换公司债券预案相关文 件修订情况说明的公告 证券代码：688502 证券简称：茂莱光学 公告编号：2025-052 本公司董事会及全体董事保证本公告内容不存在任何虚假记载、误导性陈 述或者重大遗漏，并对其内容的真实性、准确性和完整性承担个别及连带责任。 南京茂莱光学科技股份有限公司（以下简称"公司"）于 2025 年 1 月 26 日召 开第四届董事会第八次会议、第四届监事会第七次会议，于 2025 年 2 月 13 日召 开 2025 年第一次临时股东会，审议通过了公司向不特定对象发行可转换公司债 券的相关议案。相关文件已于 2025 年 1 月 27 日在上海证券交易所网站 （www.sse.com.cn）披露。 2025 年 4 月 18 日，公司召开第四届董事会第十次会议、第四届监事会第九 次会议，审议通过了《关于<向不特定对象发行可转换公司债券预案（修订稿）> 的议案》等相关议案，对本次向不特定对象发行可转换公司债券预案及相关文件 进行了修订。本次方案调整及相关文件的修订在股东会授权范围内，无需再次提 交公司股东会审议。修订后的文件已于 2025 ...

证券代码：688502 证券简称：茂莱光学 南京茂莱光学科技股份有限公司 MLOPTIC Corp. （江苏省南京市江宁区经济技术开发区铺岗街 398 号） 向不特定对象发行可转换公司债券的 论证分析报告 （修订稿） 二〇二五年七月 南京茂莱光学科技股份有限公司（以下简称"茂莱光学"或"公司"）系上海 证券交易所科创板上市公司。为满足公司业务发展的资金需求，增加公司资本实 力，提升盈利能力，根据《中华人民共和国公司法》（以下简称"《公司法》"）、《中 华人民共和国证券法》（以下简称"《证券法》"）和《上市公司证券发行注册管理 办法》（以下简称"《注册管理办法》"）等有关法律法规和规范性文件的规定，拟 通过向不特定对象发行可转换公司债券（以下简称"本次发行"；可转换公司债券 以下简称"可转债"）的方式募集资金。 第一节 本次发行证券及其品种选择的必要性 一、本次发行证券选择的品种 本次发行证券的种类为可转换为公司股票的可转换公司债券。该可转债及未 来转换的公司股票将在上海证券交易所科创板上市。 二、本次发行选择可转换公司债券的必要性 本次向不特定对象发行可转债募集资金投资项目均经过公司谨慎论证，项目 的实施有利 ...

证券代码：688502 证券简称：茂莱光学 公告编号：2025-053 具体调整内容如下： 南京茂莱光学科技股份有限公司 关于调整公司向不特定对象发行可转换公司债券方 案的公告 本公司董事会及全体董事保证本公告内容不存在任何虚假记载、误导性陈 述或者重大遗漏，并对其内容的真实性、准确性和完整性承担个别及连带责任。 南京茂莱光学科技股份有限公司（以下简称"公司"）于 2025 年 1 月 26 日召开第四届董事会第八次会议、第四届监事会第七次会议，于 2025 年 2 月 13 日召开 2025 年第一次临时股东会，审议通过了《关于公司向不特定对象发行可 转换公司债券方案的议案》。相关文件已于 2025 年 1 月 27 日在上海证券交易所 网站（www.sse.com.cn）披露。 公司于 2025 年 4 月 18 日召开第四届董事会第十次会议、第四届监事会第九 次会议，审议通过了《关于调整公司向不特定对象发行可转换公司债券方案的议 案》，同意对本次向不特定对象发行可转换公司债券方案中的发行数量、发行规 模、募集资金用途进行调整。修订后的相关文件已于 2025 年 4 月 19 日在上海证 券交易所网站（w ...

证券代码：688502 证券简称：茂莱光学 南京茂莱光学科技股份有限公司 MLOPTIC Corp. （江苏省南京市江宁区经济技术开发区铺岗街 398 号） 向不特定对象发行可转换公司债券预案 （修订稿） 二〇二五年七月 声明 1、本公司及全体董事、监事、高级管理人员承诺本预案内容真实、准确、 完整，不存在虚假记载、误导性陈述或重大遗漏，按照诚信原则履行承诺，并承 担相应的法律责任。 2、本次向不特定对象发行可转换公司债券完成后，公司经营与收益的变化 由公司自行负责；因本次向不特定对象发行可转换公司债券引致的投资风险由投 资者自行负责。 3、本预案是公司董事会对本次向不特定对象发行可转换公司债券的说明， 任何与之相反的声明均属不实陈述。 4、投资者如有任何疑问，应咨询自己的经纪人、律师、专业会计师或其他 专业顾问。 5、本预案所述事项并不代表审核、注册机关对于本次向不特定对象发行可 转换公司债券相关事项的实质性判断、确认、批准或注册。本预案所述本次向不 特定对象发行可转换公司债券相关事项的生效和完成尚待公司股东会审议、上海 证券交易所发行上市审核并报经中国证券监督管理委员会（以下简称"中国证监 会"）注册，且 ...