一、董事会会议召开情况 飞亚达精密科技股份有限公司（以下简称"公司"）第十一届董事会第三次会议在 2024 年 11 月 1 日以电子邮件形式发出会议通知后于 2024 年 11 月 7 日（星期四）以现场结合通讯表 决方式召开，其中现场会议召开地点为飞亚达科技大厦 20 楼会议室。本次会议由董事长张旭 华先生主持，应出席董事 9 人，实际出席董事 9 人，部分高级管理人员列席会议。会议的召开 符合有关法律法规及《公司章程》的规定。 证券代码：000026 200026 证券简称：飞亚达 飞亚达 B 公告编号：2024-040 飞亚达精密科技股份有限公司 第十一届董事会第三次会议决议公告 本公司及董事会全体成员保证信息披露的内容真实、准确和完整，没有虚假记载、误导性陈述或者重大 遗漏。 具体内容详见在巨潮资讯网披露的《会计师事务所选聘制度》全文。 （三）会议以 9 票同意，0 票反对，0 票弃权通过了《关于提请召开 2024 年第二次临时股 东会的议案》。 二、董事会会议审议情况 （一）会议以 9 票同意，0 票反对，0 票弃权通过了《关于拟变更会计师事务所的议案》； 根据《国有企业、上市公司选聘会计师事务所 ...

证券代码：000026 200026 证券简称：飞亚达 飞亚达 B 公告编号：2024-042 飞亚达精密科技股份有限公司 3、拟变更会计师事务所的原因：公司于 2024 年 4 月 18 日召开了 2023 年度股东会，续聘 大华事务所为公司 2024 年度财务报表和内部控制审计机构。根据《国有企业、上市公司选聘 会计师事务所管理办法》等相关规定，结合公司审计工作的需要，公司拟变更容诚事务所为公 司 2024 年度财务报表和内部控制审计机构。 4、本次拟变更会计师事务所符合财政部、国务院国资委、证监会印发的《国有企业、上 市公司选聘会计师事务所管理办法》（财会〔2023〕4 号）的规定。 一、拟变更会计师事务所的基本情况 （一）机构信息 关于拟变更会计师事务所的公告 本公司及董事会全体成员保证信息披露的内容真实、准确和完整，没有虚假记载、误导性陈述或者重 大遗漏。 特别提示： 1、拟聘任的会计师事务所：容诚会计师事务所（特殊普通合伙）（以下简称"容诚事务所"）； 2、原聘任的会计师事务所：大华会计师事务所（特殊普通合伙）（以下简称"大华事务所"）； 1、基本信息 机构名称：容诚会计师事务所（特殊普通合伙） ...

证券代码：000026 200026 证券简称：飞亚达 飞亚达 B 公告编号：2024-041 飞亚达精密科技股份有限公司 第十一届监事会第三次会议决议公告 本公司及监事会全体成员保证信息披露的内容真实、准确和完整，没有虚假记载、误导性陈述或者重大 遗漏。 （一）会议以 3 票同意，0 票反对，0 票弃权通过了《关于拟变更会计师事务所的议案》。 具体内容详见在巨潮资讯网披露的《关于拟变更会计师事务所的公告 2024-042》。 本议案尚需提交股东会审议。 三、备查文件 1、公司第十一届监事会第三次会议决议。 特此公告 飞亚达精密科技股份有限公司 监 事 会 二〇二四年十一月九日 一、监事会会议召开情况 飞亚达精密科技股份有限公司（以下简称"公司"）第十一届监事会第三次会议在 2024 年 11 月 1 日以电子邮件发出会议通知后于 2024 年 11 月 7 日（星期四）以通讯表决方式召开。 本次会议应参加表决监事 3 人，实际参加表决监事 3 人。会议的召开符合有关法律法规及《公 司章程》的规定。 二、监事会会议审议情况 ...

证券代码：000026 200026 证券简称：飞亚达 飞亚达B 公告编号：2024-043 飞亚达精密科技股份有限公司 关于召开 2024 年第二次临时股东会的通知 本公司及董事会全体成员保证信息披露的内容真实、准确、完整，没有虚假记载、误导性陈述或重大 遗漏。 飞亚达精密科技股份有限公司（以下简称"公司"）于 2024 年 11 月 7 日召开的第十一届 董事会第三次会议审议通过了《关于提请召开 2024 年第二次临时股东会的议案》。现将本次 股东会相关事项通知如下： 一、召开会议的基本情况 1．股东会届次：2024 年第二次临时股东会。 2．股东会的召集人：公司董事会。 3．会议召开的合法、合规性：本次股东会的召开符合有关法律、行政法规、部门规章、 规范性文件和《公司章程》的规定。 （1）现场会议召开时间：2024 年 11 月 28 日（星期四）下午 15:00； （2）网络投票时间：2024 年 11 月 28 日。 其中，通过深圳证券交易所交易系统进行网络投票的具体时间为：2024 年 11 月 28 日 9:15-9:25,9:30-11:30,13:00-15:00；通过深圳证券交易所互联网投 ...

飞亚达精密科技股份有限公司会计师事务所选聘制度 飞亚达精密科技股份有限公司 会计师事务所选聘制度 （2024 年 11 月修订） 第一章 总则 第一条 为规范飞亚达精密科技股份有限公司（以下简称"公司"）选聘（包括续聘、改聘, 下同）会计师事务所相关行为，提高审计工作和财务信息质量，公司依据《中华人民共和国公 司法》、《国有企业、上市公司选聘会计师事务所管理办法》、《深圳证券交易所股票上市规 则》及《公司章程》等有关规定，结合公司实际情况，特制定本制度。 第二条 本制度所称选聘会计师事务所，是指公司根据相关法律法规要求，聘任会计师事 务所对财务会计报告发表审计意见、出具审计报告的行为。选聘会计师事务所从事除财务会计 报告审计之外的其他法定审计业务的，公司管理层视重要性程度可参照本制度执行。 第三条 本制度适用于公司及控股子公司。 第二章 职责和权限 第四条 公司选聘会计师事务所应当经董事会审计委员会（以下简称"审计委员会"）审议 同意后，提交董事会审议，并由股东会决定。公司不得在董事会、股东会审议通过前聘请会计 师事务所开展审计业务。 飞亚达精密科技股份有限公司会计师事务所选聘制度 （七）负责法律法规、章程和 ...

证券代码：000026 200026 证券简称：飞亚达 飞亚达 B 公告编号：2024-039 飞亚达精密科技股份有限公司 关于 2018 年 A 股限制性股票激励计划（第二期） 部分限制性股票回购注销完成的公告 本公司及董事会全体成员保证信息披露的内容真实、准确和完整，没有虚假记载、误导性陈述或者重大 遗漏。 特别提示： 1、本次回购注销 90,180 股 A 股限制性股票，占回购注销前公司总股本的 0.02%。 2、经中国证券登记结算有限责任公司深圳分公司审核确认，公司本次部分 A 股限制性股 票回购注销事项已于 2024 年 10 月 31 日办理完成。 3、本次回购注销完成后，公司总股本由 405,854,187 股减少为 405,764,007 股。 飞亚达精密科技股份有限公司（以下简称"公司"）于 2024 年 8 月 19 日召开的第十届董 事会第二十次会议审议通过了《关于回购注销 2018 年 A 股限制性股票激励计划（第二期）部 分限制性股票的议案》，同意公司对 2018 年 A 股限制性股票激励计划（第二期）（以下简称 "激励计划"）2 名离职的、1 名去世的原激励对象合计持有的、已获授但 ...

Investment Rating - The report maintains an "Accumulate" rating for the company [2][3] Core Views - The company experienced pressure in Q3, with sales from both Swiss watches and proprietary brands underperforming. The company is actively optimizing its channel structure and cultivating new growth points, awaiting business stabilization and recovery [2][3][4] - Revenue for the first three quarters was 3.04 billion yuan, down 13.8%, with net profit attributable to shareholders at 198 million yuan, down 25.6%. Q3 single-quarter revenue was 963 million yuan, down 17.2%, and net profit attributable to shareholders was 50 million yuan, down 35.4% [3][4] - The forecast for EPS from 2024 to 2026 has been revised down to 0.61, 0.68, and 0.75 yuan respectively, reflecting a growth rate of -26%, 13%, and 10% [3][4] - The target price has been adjusted to 12.20 yuan, based on a 20x PE ratio for 2024, down from a previous estimate of 12.57 yuan [2][3][9] Financial Summary - The company reported total revenue of 4.57 billion yuan for 2023, with a projected decline to 3.98 billion yuan in 2024, followed by a recovery to 4.39 billion yuan in 2025 and 4.77 billion yuan in 2026 [3][4] - The net profit attributable to shareholders is expected to be 333 million yuan in 2023, decreasing to 247 million yuan in 2024, and then recovering to 278 million yuan in 2025 and 305 million yuan in 2026 [3][4] - The gross profit margin for the first three quarters was 37.2%, an increase of 1.14 percentage points year-on-year, while the net profit margin was 6.5%, down 1.03 percentage points [4]

Group 1: Business Performance - The overall operating revenue for the first three quarters decreased by 13.82% year-on-year, primarily due to declines in watch brand and luxury retail service revenues [1] - The export value of Swiss watches to mainland China has dropped by over 20% this year, indicating significant pressure on the domestic watch market [1] - Despite the challenging industry environment, the company's watch business has shown stable performance with a slight increase in market share [1] Group 2: Strategic Focus - The company plans to enhance its watch business performance by investing in core resources, product quality, brand structure adjustments, channel operation efficiency, and targeted marketing [1] - The precision technology and smart wearable sectors are prioritized for strategic development, aiming for breakthroughs in emerging industries [1] Group 3: Consumer Trends - The offline sales remain dominant for luxury watches, while the online sales of the self-owned brand "Feiyada" have increased, particularly for high-value products on e-commerce platforms [2] - There is a noticeable brand differentiation in the mid-to-high-end watch market, with consumers favoring brands that offer unique designs and better value [2] Group 4: Channel Management - The company emphasizes quality over quantity in channel management, focusing on optimizing store structures and improving operational efficiency [2] - The number of retail stores for the "Hengjili" luxury watch business is nearly 200, while the self-owned brand "Feiyada" has over 2000 stores [2] Group 5: Shareholder Engagement - The company is committed to enhancing its quality through operational performance, corporate governance, compliance, and investor relations management to boost shareholder value [3] - Ongoing initiatives include share buybacks and maintaining cash dividends to improve shareholder returns [3]

Financial Performance - Revenue for Q3 2024 was CNY 963,368,988.81, a decrease of 17.15% compared to the same period last year[2] - Net profit attributable to shareholders for Q3 2024 was CNY 50,484,466.22, down 35.41% year-over-year[2] - Basic earnings per share for Q3 2024 was CNY 0.1256, reflecting a decline of 34.65% compared to the previous year[2] - Total operating revenue for Q3 2024 was ¥3,039,766,900.13, a decrease of 13.8% compared to ¥3,527,243,623.07 in Q3 2023[15] - Net profit for Q3 2024 was ¥197,622,948.56, a decline of 25.6% from ¥265,557,992.81 in Q3 2023[15] - The net profit attributable to the parent company for Q3 2024 is ¥197,622,948.56, a decrease of 25.6% compared to ¥265,557,992.81 in the same period last year[16] - The total comprehensive income for Q3 2024 is ¥196,332,347.53, down from ¥273,351,841.88 in Q3 2023, reflecting a decline of 28.2%[16] - Basic earnings per share for Q3 2024 is ¥0.4824, compared to ¥0.6439 in Q3 2023, representing a decrease of 25%[16] Assets and Liabilities - Total assets at the end of Q3 2024 were CNY 4,188,811,409.75, a decrease of 0.37% from the end of the previous year[2] - Total assets decreased to ¥4,188,811,409.75 from ¥4,204,260,897.08, a decline of 0.4%[14] - Total liabilities decreased to ¥818,158,476.26 from ¥870,455,144.89, reflecting a reduction of 6.0%[14] Cash Flow - Cash flow from operating activities for the year-to-date period was CNY 317,367,961.38, a decline of 33.75% compared to the same period last year[2] - Cash flow from operating activities for Q3 2024 is ¥317,367,961.38, down 33.8% from ¥479,074,483.11 in the previous year[18] - Cash inflow from operating activities totals ¥3,342,710,870.32, a decrease of 13.6% from ¥3,865,652,596.61 in the previous year[18] - Cash outflow from operating activities is ¥3,025,342,908.94, down from ¥3,386,578,113.50 in Q3 2023, indicating a reduction of 10.7%[18] - Investment activities generated a net cash outflow of ¥98,590,281.55, compared to a net outflow of ¥56,481,404.48 in the previous year[18] - The total cash outflow for financing activities is ¥505,591,339.00, slightly up from ¥503,749,908.15 in the same period last year[18] Shareholder Information - The total number of common shareholders at the end of the reporting period is 27,378[7] - The largest shareholder, AVIC International Holdings, holds 40.16% of the shares, totaling 162,977,327 shares[7] Corporate Governance - The board of directors has elected new members, including Zhang Xuhua as the chairman of the 11th board[8] - The company has elected new representatives to the supervisory board, including Hu Min and Yuan Tianbo[9] Strategic Developments - The company has signed a new financial services framework agreement with AVIC Finance, terminating the previous contract[10] - The company plans to repurchase and cancel 90,180 shares of restricted stock due to the departure and death of original incentive plan participants[11] - The company has not disclosed any new product developments or market expansion strategies in this report[8] - The company has not provided specific future performance guidance or outlook in this report[8] - There are no significant mergers or acquisitions reported in this quarter[8] Income and Expenses - Other income decreased by 58.06% year-over-year to CNY 3,418,006.55 due to reduced government subsidies[5] - Investment income increased by 129.22% year-over-year to CNY 495,966.46, primarily due to increased profits from joint ventures[5] - Cash received from tax refunds increased by 53.44% year-over-year to CNY 1,953,384.44, mainly due to increased VAT refunds[6] - Cash paid for financing activities decreased by 41.34% year-over-year to CNY 88,815,458.65, primarily due to reduced share buyback expenditures[6] - Total operating costs for Q3 2024 were ¥2,789,227,954.27, down from ¥3,193,712,123.89 in the same period last year, reflecting a reduction of 12.7%[15] - Research and development expenses for Q3 2024 were ¥42,788,996.21, slightly down from ¥43,344,236.22 in Q3 2023[15] Inventory and Receivables - Accounts receivable increased to ¥338,894,430.91 from ¥323,142,761.64, representing a growth of 4.9% year-over-year[13] - Inventory decreased to ¥2,062,539,803.21 from ¥2,100,666,175.28, a reduction of 1.8%[13] - Contract liabilities rose significantly to ¥20,023,549.02, up 63.3% from ¥12,286,243.62 in the previous year[14] - Short-term borrowings increased to ¥320,207,333.32 from ¥250,187,763.87, marking a rise of 27.9%[14]

飞亚达精密科技股份有限公司 关于董事会、监事会完成换届选举及聘任高级管理人员的公告 本公司及董事会全体成员保证公告内容的真实、准确和完整，没有虚假记载、误导性陈述或者重大遗 漏。 飞亚达精密科技股份有限公司（以下简称"公司"）于 2024 年 8 月 26 日召开职工代表大 会，选举产生了第十一届监事会职工代表监事；于 2024 年 9 月 6 日召开 2024 年第一次临时股 东会，选举产生了公司第十一届董事会董事及第十一届监事会股东代表监事。公司董事会、监 事会完成换届选举。 2024 年 9 月 6 日，公司召开第十一届董事会第一次会议，选举产生了公司董事长、董事 会各专门委员会成员，并聘任了公司高级管理人员；召开第十一届监事会第一次会议，选举产 生了公司第十一届监事会主席。现将有关情况公告如下： 一、第十一届董事会组成情况 （一）董事会成员 公司第十一届董事会由九名董事组成，其中非独立董事六名，独立董事三名，任期自公司 2024 年第一次临时股东会选举通过之日起三年，具体情况如下： 非独立董事：张旭华先生（董事长）、王波先生、李培寅先生、邓江湖先生、郭高航先生、 潘波先生 独立董事：王苏生先生、王文博 ...