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天铁股份:中兴财光华会计师事务所关于浙江天铁实业股份有限公司申请向特定对象发行股票的审核问询函之回复报告2022-11-03  

                        2-1
2022 020243




               1
              2-2
    1

                                                       25.41


                    12.41                      13
             6.15                                        40%              2022
9   9          11.39         /                                     7.69
            2022     1                         5               6



                         1




                                                   2




                                                                           3




                                                                    4
        6      5




                     1           2   4

                                                               4




                                          2
                                         2-3
    1

                                    254,081.16
                                    254,081.16

    2




30,000.00   52,081.16                                          30,000.00



                   1           52,081.16     2
                                                   30,000.00
                               52,081.16                        30,000.00

                               72,000.00                        72,000.00

                           130,000.00                          152,081.16

                           254,081.16                          254,081.16




    3

                                       30,000.00       52,081.16
                        30,000.00




                          3
                         2-4
1



                2022   10
    25,198.32




8,000.00




                                           30,000.00




                60,000.00



                       52,081.16


                                   30,000.00




                             4
                            2-5
 2




  2022/10/21                                            1,099.93

  2022/10/09                                             572.34

  2022/10/10                                            2,900.00

                                                        4,572.27




                                            27,000.00
12,000.00      2023   8         15,000.00     2023      9




                           5
                          2-6
                                                 31,572.27



  61,626.05




    1



72,000.00




               98,072,548    9.11%          35,175,000        35.87%      3.27%

               94,258,452    8.75%          43,963,500        46.64%      4.08%

               55,634,367    5.17%                    -            -            -

              247,965,367    23.03%         79,138,500        31.92%      7.35%



247,965,367                     79,138,500                             31.92%
               168,826,867                                68.08%




                                        5.20%/




                                       6
                                      2-7
                                      40%              170%      150%
                                                         24




                                                              168,826,867
                  2022   10    27                 20                    11.04
/           40%                                                    74,553.94
                                             72,000.00

    2

        1




                              10.00   13.00

                                                   6.00%


                          5

                                                    5                   5




                  13                                5                   5
                                6



                                        7
                                       2-8
                                                             002840.SZ
                                  2022      10        27
             30

                                                                         60.00%
                                                                         2020          2021
1-9


                                   2021     9     30                2020    12    31

                                                  1,093,432.88                    894,262.81

                                                      801,365.07                  620,892.70

                                                      292,067.81                  273,370.11

                                     2021       1-9                      2020

                                                      675,523.12                  892,396.10

                                                        5,110.44                   23,682.89
                                     2020
          2021    1-9




      2



603500.SH
                                                                            5




                                                             603500.SH
             2022       10   27
16




                                             8
                                            2-9
   1




       1

   2022        10   27




                                63.79           37.76              37.75

                                59.15           22.42              29.63

                                37.82           37.82              37.82



                            Wind



                                               2022      10   27
                    TTM    32.44




       2

                                                        40%
                          40%       2021   1   2022      9


         40%



300565                                                  60%

300014                                                  50%

300553                                                  50%

300873                                             40%-60%

300055                                                  40%




                                     9
                                    2-10
300953                                     40%

300757                                     40%

300729                                     40%

300691                                     40%

300389                                     40%

300761                                     35%

300715                                     35%

300926                                     35%

       3             50%



                   43.60%




   2



       002840.SZ                          13



                              603500.SH
             5




                        10
                       2-11
                                                                                       1
                     2                                 3
                                 4                                          5
              6                                                7

      1

          1          1                                             30,000.00

                                                30,000.00
                          22,081.16                            6%
                                                                                           24
                  5.2%/
                                      5                                5
  5
          5


                          1               2                3               4                    5
                           3,744.00        3,744.00

                                          72,000.00

                                                                                                30,000.00

                                                           50,000.00       50,000.00            30,000.00

                                                            3,974.61

                                                           22,081.16

                           3,744.00       75,744.00        76,055.77       50,000.00            60,000.00

                                                               5
3,744.00            75,744.00         76,055.77             50,000.00           60,000.00
                      265,543.77

          2          2                                             52,081.16




                                                 11
                                                2-12
                                          52,081.16
                             5


                     1             2                 3                  4                5
                     3,744.00       3,744.00

                                   72,000.00

                                                                                         30,000.00

                                                     50,000.00      50,000.00            30,000.00

                     3,744.00      75,744.00         50,000.00      50,000.00            60,000.00

                                                         5
3,744.00         75,744.00        50,000.00           50,000.00              60,000.00
                  239,488.00

    2

                                                                                3,744.00
            7,488.00                                             1,620.00

                                                  61,626.05
     52,081.16                                 9,544.89
30,000.00                                31,626.05
                                                                   4,050.89
                                          40.69%
              1,648.31                                       3,296.62




                         43.60%           50%

    3



                                   30,000.00                                      258,055.77
                             52,081.16                                      232,000.00




                                            12
                                           2-13
    1

                                                                           568,774,911


                                                                              /
                                   20%                      30%                   40%

                    11.04               8.83                    7.73                   6.62

                627,927.50       502,228.25               439,663.01          376,528.99
              2022 10 27                                  20                          11.04
/       30%       7.73 /                           7.92    /

                                                                                      40%



    2

         1                                     30,000.00




                                                                                  /
                                        20%                    30%                40%

                        11.04             8.83                    7.73                 6.62

                             0                 0                       0                    0

                   78,575,171      98,241,210             112,221,201        131,037,747




                                  13
                                 2-14
                                                    20%               30%          40%

                             68,891,097        86,133,375        98,390,389     114,887,871

                             45,289,856        56,625,142        64,683,054      75,528,701

                             54,347,827        67,950,170        77,619,664      90,634,442

                            247,103,951       308,949,897       352,914,308     412,088,761

                            321,670,960       259,825,014       215,860,603     156,686,150

                                  23.01%            18.59%            15.44%           11.21%
     1
                                                                       90
                             1%                                         2%
                       3%
5%

               25%

 2                             36
         135,545,753                   40%
                       320,809,544
 3                                                              17%

 4




         40%                 11.21%

           2                                              52,081.16




                                                                                   /
                                                    20%               30%          40%

                                   11.04              8.83              7.73             6.62

                                      0                   0                 0               0

                             78,575,171        98,241,210       112,221,201     131,037,747

                             45,289,856        56,625,142        64,683,054      75,528,701

                             45,289,856        56,625,142        64,683,054      75,528,701

                             54,347,827        67,950,170        77,619,664      90,634,442

                            223,502,710       279,441,664       319,206,973     372,729,591

                            345,272,201       289,333,247       249,567,938     196,045,320



                                              14
                                             2-15
                                                   20%              30%            40%

                                 24.70%             20.70%             17.86%      14.03%



             40%               14.03%

         3

             2022    9    30
                                                    -
                                      21,189,712                       1.97%
                      1.52%




5%




                                        30,000.00                                  40%
                                                              11.21%
     52,081.16                                          40%
                          14.03%




     4




         1

                   2019        2020        2021              2022       1-9
                               12,674.84           19,609.76           30,240.62



                                             15
                                            2-16
33,676.85




      2




      3




                                             30,000.00
52,081.16                              30,000.00
                         72,000.00
            130,000.00




                                 16
                                2-17
     98,072,548      9.11%          35,175,000      35.87%       3.27%

     94,258,452      8.75%          43,963,500      46.64%       4.08%

     55,634,367      5.17%                   -            -             -

    247,965,367     23.03%          79,138,500      31.92%       7.35%



                                                                   /



                                       2021.8.9
35,175,000    12,000.00                            3.41   170%   140%
                                       -2023.8.9

                                       2022.9.9
43,963,500    15,000.00                            3.41   170%   140%
                                       -2023.9.8




                              17
                             2-18
      79,138,500        27,000.00                -             -        -        -         -




                                                     5.20%/

                                                                   24

                                                                    40%

                                                               170%

                                                               150%




1




    35,175,000      35.87%          98,072,548       100.00%        98,072,548       23.41%

    43,963,500      46.64%          94,258,452       100.00%        94,258,452       100.00%

             -              -       55,634,367       100.00%        55,634,367       100.00%

    79,138,500      31.92%      247,965,367          100.00%       247,965,367       43.60%



                 100%
                                                     43.60%             50%




                                          18
                                         2-19
2




                                                                          /


                                           3.41                          4.42

                                          170%                          170%

                                          140%                          150%

                                           5.80                          7.51

                                           4.77                          6.62

                                          11.04                         11.04

        20%                                8.83                          8.83

        30%                                7.73                          7.73

        40%                                6.62                          6.62
    1     =                           =
2

3


                                                  40%    6.62       /


                       7.51       /                     6.62    /


              43.60%




3




                              1




                          19
                         2-20
             247,965,367           23.03%
79,138,500                        31.92%




    4




                            20
                           2-21
    1




2




3




         21
        2-22
    6   5




1




         22
        2-23
 2




2022     4-5




 3

               2022



     1




     2



                2020          2021




                        23
                       2-24
3




           2022


                  2022   1   7


     24
    2-25
                          2022   6   25
               6

    2022   6       24




1



2




3




                    25
                   2-26
                                ” “
             ”




                  247,965,367            23.03%
79,138,500                              31.92%




                                  26
                                 2-27
           1

1




2




3



4



5



6
    2021       1          2022   9



7

8                  2022     9    30

           2

1




                                       27
                                      2-28
 2

 3



             3

 1




             4

 1



 2

 3




 1




 2



 3




 4
2022   4-5




                  28
                 2-29
5




     29
    2-30
        2

                  2020           2021                                    3.90              7.95
                                        1.02           2.25               2022        6      30
                                                  85.41%        28.51%                2020
                         2022      9     30             2021
                                                                 0%             2022        6
30                        3.21                                5.80
                  11.36
            30%                                                                      16
                      5.3                                                              2,600
                                                                                10


     2022                                13.39%    12.03%

                             1 2020




                             2             2021




                                                                     3


                                                 30%




                                                                                       4




                                           30
                                          2-31
                                                          5




                    2      5

                                                                  2021




    2020



                           2020 248
                                                              2020        3   19
           399.00                                         39,035.20




1                                             14,492.16       12,074.73        2022   9

2                                             10,345.35        8,494.93        2022   9

3                                              9,752.65        8,230.34        2022   9

4                                             11,100.00       10,235.20

                                              45,690.15       39,035.20                   -



                               2020




                    2022   3      31             2022     9     30


                                        31
                                       2-32
2022   10   25




                          2022     9      30



                 2020

                   2020




        2020




1

            2022    10    26
                                 2022     9    30              2020




                          3305016673350
                                                     290.50
                          9666666

                          3585201001002
                                                     657.48
                          26712

                          364977680898              1,013.35




                                  32
                                 2-33
                                       1994010104006
                                                                     0.48
                                       6663
                                                  0.48

              2022   9     30
5,961.80
                                              1,961.80
        4,000.00

                         2022   10     26
                                       2020




                                              A             B               C
                                                                                    A-B-C

1                          14,492.16    12,074.73        11,814.06      2,236.23    -1,975.56


2                          10,345.35     8,494.93         6,341.30      3,147.55     -993.92

3                           9,752.65     8,230.34         5,299.30      3,575.26     -644.22

4                          11,100.00    10,235.20        10,235.18              -           -

                           45,690.15    39,035.20        33,689.84      8,959.04    -3613.70
          1                            0.02
    2


                                                                                       2020




    2




                                                   33
                                                  2-34
             30%




      2020


                   2020


                                               2020
                                 25.65%          30%




                                 2021   3341


4,885.4041   A                                 79,471.65




 40                                                        49,800.00

 45                                                         7,200.00

                                                           22,471.65

                                                           79,471.65




                           34
                          2-35
                          2021

                                                                                        2022      10
     17                                                             THS02-0102                 2021



                                 m2
     2022
                              86,598.00                                   2022.9.26-2072.9.25
            0016895




      1

                                          40
          45



             2022        10       31      2021


                    79,471.65                                          29,721.47
                                 0.00
                                          2021       22,471.65
0.00%                                     2022   1-10     7,249.82




               40                40

 1                                        49,800.00   49,800.00       7,033.82     14.12%    2024.12.31


               45                45

 2                                         7,200.00      7,200.00      216.00       3.00%    2024.12.31



 3                                        24,000.00   22,471.65      22,471.65     100.00%

                                          81,000.00   79,471.65      29,721.47     37.40%




                                                   35
                                                  2-36
                                   2022        10     31               2021
           37.40%                         40
                           14.12%               45
                                  3.00%

       2       2021

           1

                                               40
           45


2021
                                                    40
                       45

                                  2021

           2

                       2021
       2021
                                                                2022     3
                 2022         4
       2022           10

                2021                                 2021       11            2022
  10



                                  2021

           3

                2021




                                                          36
                                                         2-37
    2022   10




           2021

3




                                                18


                   6

                         2021
                                2022   6   24
            6




                   37
                  2-38
                                                                 30%




1

                                  2019     2021




    1




    2                                        =        +           +
        +         +   +                           =       +            +
                          =                  -
            =                 -

    3

        2019-2021                        31.54%           2022-2024
                30%
                                                          2021




                               38
                              2-39
             2021          2021                 2022     2024

                                         2022    E       2023      E      2024   E

              171,327.06          -       222,725.18      289,542.73       376,405.55

               11,729.81      6.85%        15,248.75          19,823.38     25,770.39

              116,128.90     67.78%       150,967.57      196,257.84       255,135.19

               12,066.38      7.04%        15,686.29          20,392.18     26,509.84

                1,535.17      0.90%         1,995.72           2,594.44      3,372.77

               36,833.56     21.50%        47,883.63          62,248.72     80,923.33

                8,260.61      4.82%        10,738.79          13,960.43     18,148.56

              186,554.43    108.89%       242,520.76      315,276.99       409,860.08

               17,956.53     10.48%        23,343.49          30,346.54     39,450.50

               31,777.75     18.55%        41,311.08          53,704.40     69,815.72

                1,742.32      1.02%         2,265.02           2,944.52      3,827.88

               51,476.60     30.05%        66,919.58          86,995.45    113,094.09

              135,077.83     78.84%       175,601.18      228,281.53       296,765.99

                                           40,523.35          52,680.35     68,484.46

                                                                           161,688.16

                                         2022          2024
161,688.16

 2



                    /




                                   39
                                  2-40
                                                               2018     2020
                                                     26.78%
                            2021     -2023
                                                                  26.78%


                                                     10.00%
                            2020     -2022                            11.81%

                                                               2017     2019

                              2020     -2022         12.00%
               /
                                                              32.33% 9.94%
                                                                   12.17%

                                                               2016     2018
                                                     59.45%
                            2019     -2021
                                                                  59.45%

                                                               2019     2021
                                                     57.27%
                            2022     -2024
                                                                  57.27%




       3



2021       7
                   50,000   3,800




                               50,000                 3,800
                                               5.3




                              40
                             2-41
               2,600



2021      9




4                                         30%

    1                            30%




                 2019    -2021                              31.54%
              43.10%

                 /




                                    30%

    2



                                                2022-2024
        30%             2019-2021                       31.54%




                              30%

    3




                                   41
                                  2-42
       /




                     /




      2021




                                2020
       2022   9      30




                          30%



30%




                   42
                  2-43
      5




                            5.3
2,600                                                167,470.28



          1   5.3

                                            5.3
                              5.3
  3
               101,049                                      600




127,730.64

                                                                  %

                                                    123,149.15        96.41

   1                                                 32,494.44        25.44

   2                                                 76,981.00        60.27

   3                                                  2,309.43         1.81

   4                                                  7,864.28         6.16

   5                                                  3,499.99         2.74

                                                      4,581.49         3.59

                                                    127,730.64    100.00

                                    127,730.64




          2   2,600

                                             2600
                    2,600                               2


                                      43
                                     2-44
                                                           11,301
                 400




39,739.64

                                                                    %

                                               35,246.28                88.69

   1                                            5,283.53                13.30

   2                                           23,266.00                58.55

   3                                            2,326.60                 5.85

   4                                            1,759.31                 4.43

   5                                            2,610.84                 6.57

                                                4,493.36                11.31

                                               39,739.64              100.00

                          39,739.64                                     2018
                                      2018




                           2022     -2024



    5.3
                       127,730.64            119,649.16              8,081.48

    2,600
                        39,739.64             32,635.44              7,104.20

                       167,470.28            152,284.60             15,185.68
             =


                                       2022     -2024
167,470.28                      152,284.60
15,185.68




                             44
                            2-45
                         A                                    152,284.60

                             B                                  2,970.00

                                                               28,398.07

                                                               69,238.41

                        C=A-B                                 149,314.60
                                                          2




     152,284.60                          2,970.00
149,314.60                       100,000.00




    6




             2022   9                                          32,931.31

             2022   9                                          57,000.00

                                                               61,533.24

                                         =    +   -            28,398.07

                                                               69,238.41

                                                              100,000.00

                                                              161,688.16

                                         =    +   +   -       302,528.50



                                   45
                                  2-46
           1

                                      2019          2021
                                                                                30%
2019       -2021                             31.54%



           2



                                                           149,314.60
                   100,000.00

           3

                                      2021




                                                                        2022        9    30
                                120,401.28                           3,134.91


                                             15,185.68




       1

           1   2020

                                                            2016     -2019      6
                           33,485.57           41,740.90        58,657.52
78,442.85                                                   386.54      426.41          368.43
       327.40


                                              46
                                             2-47
  10,235.20

                       2020   3    25



        2   2021                               A

    2018      -2021    6                                 41.11% 48.22% 41.69%
  42.52%
-3,308.12
                                                                    22,471.65



                       2021   11   25



    2

                                        254,081.16



        1

            2020      2021




        2



                                                     /




                                         47
                                        2-48
3



           2020                 2021




4

    2019   2021          2022          2024
                                   30.25




                   48
                  2-49
                2020                            2021




1

                                        25.41            15.41


                         10.00



2

    1       /

        /




                                                         600
        40%                                       2022
                       2022               620


                                  49
                                 2-50
                             2025               800
                                1100




        2




/




            5.3                         2,600



        3

                                       50%




                  /




    3

        1


                       50
                      2-51
                       2020                                    2021




2

    2022   9    30                             32,931.31
                         57,000.00
               61,533.23        2020         2021
            3,533.23                                       49,000.00
                 9,000.00                                        2022   9
                                       28,398.07



3




                                 51
                                2-52
  2022      9      30




                                                        2022   9   30

                                                                           32,931.31

                                                                           57,000.00

                   A                                                       89,931.31

                         B                                                 61,533.24

                        C=A-B                                              28,398.07

                                                                          120,401.28

                    /                                                        23.59%
                2020         2021                                           3,533.24
                              49,000.00                        9,000.00

                    2022        9     30                            32,931.31
                57,000.00                        89,931.31
       61,533.24                                                          28,398.07
                          120,401.28                    23.59%



                                                    1




                                                                             2
2018                            60%                                2020
   40%                                           30,800.00


                                           52
                                          2-53
    19,400.00            3              2022       5
21.74%                       42,900.00




   1




                                                       1




                                                   2




                3
                                        30%
         4
                                               5




   2

         2022   9   30




                                  53
                                 2-54
                                          57,000.00                              -

               -                             255.60                         255.60

                                           4,387.96                              -

                                          51,965.34                              -

                                           2,265.00                              -

                                          11,264.92                              -

    1

        2022       9     30




                                                                 2022.12.
1                                         10,000.00   2022.3.7
                                                                   12




                                                                 2022.10.
2                                         10,000.00   2022.4.8
                                                                   10




                                                      2022.4.1   2022.10.
3                                         10,000.00
                                                         2         12




                                                      2022.4.2   2022.12.
4                                         10,000.00
                                                         2         12




                                                      2022.4.2   2022.10.
5                                          9,000.00
                                                         8         28




                                                      2022.5.1   2022.10.
6                                          1,000.00
                                                         9         19



                                                      2022.07.   2022.10.
7                                          3,500.00
                       CSDVY2022                        11         21
                         18448



                                    54
                                   2-55
                                                         2022.07.       2022.10.
8                           CSDVY202          3,500.00
                                                           11             21
                               21
                              8449




          2

               2022     9     30                                                   255.60
                     2019                                                             2022
    9     30                           255.60




          3

               2022     9     30                                        4,387.96




                                                         2022       9    30

                                                                                      4,387.88

                                                                                            0.09

                                                                                      4,387.96

        2022     9     30



          4

               2022     9     30




                                        55
                                       2-56
            2,017.34   49.00%

           49,948.00   21.74%




    2020   12




5




                 56
                2-57
                      2020




2022   9   30




                1,500.00     15.00%

                 760.00      19.00%

                   5.00      5.00%

                2,265.00           -   -




                             90%




                    57
                   2-58
2014     8




   58
  2-59
    6

        2022   9   30                               11,264.92




                                    2022   9   30

                                                                2,810.02

                                                                 769.42

                                                                7,685.48

                                                            11,264.92

        2022   9   30



                                           255.60
                        0.09%      30%



3




    1




                             59
                            2-60
    2




    3




    4




    5




    6




                           2021.12.   2022.04.
1               5,000.00
                             27         01

                           2021.12.   2022.04.
2               5,000.00
                             27         01



                           2021.12.   2022.03.
3              10,000.00
                             29         30




         60
        2-61
         -
      2021
     377   H

                                      2021.12.   2022.02.
4                          3,000.00
                                        31         07

     2022      9
                                      2022.01.   2022.04.
5                         10,000.00
                                        05         06




                                      2022.01.   2022.03.
6                          5,000.00
                                        07         31




                                      2022.01.   2022.03.
7                          5,000.00
                                        17         31



                                      2022.02.   2022.05.
8    CDs2236007            3,000.00
                                        08         09



                                      2022.03.   2022.12.
9                         10,000.00
                                        07         12




                                      2022.04.   2022.10.
10                        10,000.00
                                        08         10




                                      2022.04.   2022.10.
11                        10,000.00
                                        12         12




                                      2022.04.   2022.12.
12                        10,000.00
                                        22         12



                                      2022.04.   2022.10.
13                         9,000.00
                                        28         28




                    61
                   2-62
                                    2022.10.   2022.12.
14                      10,000.00
                                      13         12


     2022
                                    2022.01.   2022.04.
15                       2,000.00
                                      10         11
       220037


     22JG3172
                                    2022.03.   2022.06.
16     3                 1,500.00
                                      23         23
         B



                                    2022.04.   2022.07.
17                       5,000.00
                                      13         15



                                    2022.05.   2022.10.
18                       1,000.00
                                      19         19


     2022
                                    2022.06.   2022.09.
19                       3,000.00
                                      20         20
       221183

                                    2022.07.   2022.10.
20                       3,500.00
     CSDVY2022                        11         21
       18448


                                    2022.07.   2022.10.
21   CSDVY2022           3,500.00
                                      11         21
          1
        8449
     2022
                                    2022.10.   2023.01.
22                       5,000.00
                                      18         18
       222122

                                    2022.10.   2023.01.
23                       3,490.00
     CSDVY2022                        27         30
       22697

                                    2022.10.   2023.01.
24                       3,510.00
     CSDVY2022                        27         31
       22698




                  62
                 2-63
    7




    8




                     2022
                                     2021           2020            2019
                      1-9
                            62.84           83.78           81.76          51.79

                             5.89           53.01          235.84          38.02

                            9.37%       63.27%        288.46%          73.40%

                       3,900.00        5,200.00       5,200.00        5,200.00

                        583.42         3,650.39       3,747.68        2,979.85

                        14.96%          70.20%         72.07%          57.30%

1       2022   1-9




                               63
                              2-64
                                                     2022   1-9



 2       2022     1-9




                                                                  2021
12   4
                   2021        12   5


                                    2022    5   27




           2022         1-5

         2022      5      27




           2022         6-9

                2022          1-9




                                      64
                                     2-65
  1




        2019   2021                                           2019
-2021


                  2021              2020              2019

                         95.00%            95.00%




  2



                             2019      2021




                  2021              2020                2019

                         96.92%            98.58%            89.72%

                         68.79%            56.85%            89.85%

                         87.98%            88.00%            99.39%

                         100.72%

                         67.30%



                                               2022    1-9




                   65
                  2-66
1




2025         2020          10%
15%




2




      2022




                     66
                    2-67
3




           2022   5




     67
    2-68
 1     2020




 2     2020
                            2022   9   30



 3            2021
2021




 4




                      68
                     2-69
                 2022    9

    5




    6



    7




    8



    9                   2022   1-9


2022       1-9




       1         2020




                                      69
                                     2-70
2         2021




3
    30%



4


                        15.41   10



5




6




7




8




                  70
                 2-71
 71
2-72