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天铁股份:中兴财光华会计师事务所(特殊普通合伙)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发行注册环节反馈意见落实函的回复2023-02-07  

                        2-1
 1
2-2
        2021

    1



                                    2023          318003          2022   12
  31           2021


         79,471.65                                    31,141.47
                      0.00
                             2021     22,471.65
0.00%                        2022     8,669.82



                                     2
                                    2-3
           40               40

 1                                      49,800.00       49,800.00      8,453.82     16.98%    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     31,141.47     39.19%

                            2022        12     31                   2021
         39.19%                    40
                   16.98%                 45
                         3.00%                                                            2024    12
31



                                             40
                                                                            2024     12
                       45


         2023

     2   2021

           2021




         2022     10




                                                   3
                                                  2-4
1       2021

    1          40




    2          45




                     4
                    2-5
       2

           1   2021




                                 2035
                                                             3,000


                      2022   6
                                                     2021



           2

                                                   2018      2021
                                  2018     25.92            2021       77.56
                                  2018    0.60     2021        11.28




           3




2021




           4   2021


                                          5
                                         2-6
2021
    2021




        2021




1

       2021


               2022
                               2021           2020           2019
                 1-9
                       27.63          36.84          29.50          24.79

                       37.39          83.25          59.21          44.41

                  135.31%        225.98%        200.73%        179.14%

                       55.05          77.56          40.45          40.25

                  147.26%         93.17%         68.31%         90.63%

                       11.88          15.84           7.92           3.96

                       10.17          14.10          11.12           5.06

                   85.60%         89.02%        140.40%        127.76%

                       18.32          11.28           5.72           3.60

                  180.13%         80.00%         51.44%         71.15%




    2021




                         6
                        2-7
 2

 2021




 3    2021

        2021                   2021    11               2022
10
                         40
                              2024     12   31
45                                               2023




     2021



         2021




        2022    9   30




                                  7
                                 2-8
                            0.02           0.00%
                                                                                  3,533.24

                                                           9,000.00
                       26,146.16           29.07%
                                                                                          13,612.92



                        6,785.13           7.54%
                                                         49,000.00

                       57,000.00           63.38%            8,000.00


                                                         61,533.24
                       89,931.31       100.00%                        -                   28,398.07



                          2022     9       30                                 89,931.31
  61,533.24                                                       3,533.24
            9,000.00                                  49,000.00
                  28,398.07                              6,785.13
     21,612.94



                                       -
69,238.41                                                                 3




    1

        1



                                                 8
                                                2-9
                          2022          2024
        2019       2021                          31.54%
2022    2024                                                         2022
 2024                     30%



  2




                                                           2018     2020
                                                  26.78%
                                 2021    -2023                      26.78%


                                                  10.00%
                                 2020    -2022                    11.81%

                                                           2017     2019
               /                                  12.00%
                                                                   32.33%
                                 2020    -2022
                                                             9.94% 12.17%
                                                           2016    2018
                                                  59.45%
                                 2019    -2021                       59.45%
                                                           2019     2021
                                                  57.27%
                                 2022    -2024                      57.27%




                                   9
                                 2-10
2

2021       7
                                                                                            5.3
                                                2,600



                                                                         2022   -2024
                            152,284.60
               100,000.00

3



                             =                      ÷

               2021                                          =              +           -


           =360/                  +                              -



4




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




                                          10
                                         2-11
                                302,528.50
    230,000.00




                                                 /



                                                         /




    1



                 96,530.82          119,875.53       164,239.41
110,386.50
                       2022         9    30
135,802.91             120,401.28




    2




                              11
                             2-12
002386                                                                  78.94
                            200,000                                300409
                                                     105.84
         260,000.00




             2022     9     30




1

                                  5.3
    2,600                                                  167,470.28
                          152,284.60

    1       5.3

                                               5.3
                                                     5.3




                                         12
                                        2-13
       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

       2         2,600

                                          2600
                                      2,600
                                                                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




                                13
                               2-14
                                                              %

                                           39,739.64           100.00

     2

                                     5.3


                                   2,600




     1

         1

     2021    7
                 2021   9                              2021   10
11




         2




         /




                             14
                            2-15
2

    1




    2




        /




    3

            2021      9




                15
               2-16
1                2021


          2021

2                2021




3                       2022    9        30




4




1        2021
                  2022     12       31          2021
39.19%




                                          16
                                         2-17
2




3                             167,470.28
152,284.60           5.3
             2,600




                            17
                           2-18
 18
2-19