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金埔园林:中兴华会计师事务所(特殊普通合伙)关于关于金埔园林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

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关于金埔园林股份有限公司申请

向特定对象发行股票的审核问询函之回复

中兴华会计师事务所(特殊普通合伙)

ZHONGXINGHUACERTIFIED PUBLIC ACCOUNTANTS LLP

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2025

2022

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2024

2035

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2027

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9/312“”

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10 / 312EPC ” “”

2

1

2024

A.B.

20242023

27957.7930.86%19822.9719.84%

38067.6642.02%39383.1039.42%

22515.1724.85%33258.6233.29%

1979.712.19%7339.117.35%

72.960.08%96.710.10%

90593.29100.00%99900.50100.00%

2

“--”

2024

20242025

11241.07

5704.46

12/31220242025

2163.70

-

1770.81

2025

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20880.04

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20242025

20880.04

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“”

“”

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14/312202520242023

63223.30-8.75%69286.75

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20261-3202520242023

88137.86-6.8494611.10

2040.57-56.174656.08

351.10-38.40569.99

90529.53-9.3299837.17

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88137.862024

15/312-6.84%20242025

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2040.572024

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“”

569.99351.10

2

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202520242023

61287.45-6.9665873.56

1775.50-38.132869.69

160.35-70.50543.5

63223.30-8.7569286.75

69286.75

63223.302024-8.75%

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%

20261-3202520242023

27306.22-10.6230550.42

20232024

2025

18/31219/31220/31221/312202520242023

104593.92-272833.01141785.51-152055.32

214554.022980.48189414.9126271.07

40145.1610146.2240034.0411517.67

72208.00-19163.7562837.03-15789.95

14528.81-7089.8637702.403417.21

37593.16-63533.5282869.18-32567.12

80603.85-58248.9192440.51-26534.41

90593.293288.7499900.502787.88

2023

PPP

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20232024

1298.00867.46

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23 / 3122 PPP

2018 PPP

2018 92 PPP

24 / 312PPP

PPP

PPP

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47927.28-13.6790593.29-9.3299900.50

-9599.82-699.412271.52-2.492216.34

99900.5090593.29

202420251-9

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-

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“”2023

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202120002021

20232024

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2

26/312“2”“2”

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2025

20242023

27957.7930.86%19822.9719.84%

38067.6642.02%39383.1039.42%

27/31222515.1724.85%33258.6233.29%

1979.712.19%7339.117.35%

72.960.08%96.710.10%

90593.29100.00%99900.50100.00%

28/31229/31230/3122

“1”

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202520251-920242023

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-6271.94-6747.81

2025

2025

5

1

5

2024

150779.612538.985.00%

1-239953.183995.3210.00%

2-343113.108622.6220.00%

3-415121.317560.6650.00%

4-59042.969042.96100.00%

58178.568178.56100.00%

166188.7239939.0924.03%

2023

151360.742568.045.00%

1-247772.434777.2410.00%

2-317129.143425.8320.00%

3-414539.747269.8750.00%

32/3124-510727.2610727.26100.00%

54744.954744.95100.00%

146274.2633513.1922.91%

22.91%24.03%%

20243

20253

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2025

2025

3

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2

202520242023

30.46%30.37%

12.99%38.37%

54.33%4.65%

30.16%30.60%

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2025

3

202520242023

8340.829.21%8963.098.97%

2565.652.83%3165.303.17%

3641.144.02%2646.742.65%

14547.6116.06%14775.1314.79%

50/31214.79%16.06%%

51/31220242025

3

2025

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52/312“”“”

“”“”

2

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EPC

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20

EPC

EPC

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EPC

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“--”

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2024

20242025

11241.07

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2163.70

-

1770.81

56/31220242025

2025

-

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20242025

20880.04

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3

8

1

2

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“--”“”

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20252024202320222021

90593.2999900.5097603.8695841.66

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20249

59/312102025

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20212025

20218387.382025-24188.01

2025

2

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20242024

“”“4”“1”

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5.2

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2023

20242025

“”“420242025”

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2

3

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4

“--”

5

2021

20252024

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214554.022980.48

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72208.00-19163.75

14528.81-7089.86

37593.16-63533.52

80603.85-58248.91

90593.293288.74

202320222021

141785.51-152055.32278965.90-91000.94266269.76-36224.30

62/312189414.9126271.07222244.3020193.49291142.6936854.66

40034.0411517.6758666.8315571.4258508.8716769.06

62837.03-15789.9551435.56-26141.01122370.946289.99

37702.403417.2145334.965243.4440202.907812.56

82869.18-32567.12124203.672726.91271074.9148058.31

92440.51-26534.41130141.87-12234.45174928.3513260.05

99900.502787.8897603.867916.8795841.668524.55

2021

PPP

“”“4”

63/31220212024

PPP PPP PPP

1“”“”

2020

40825.4042640.925488.596821.95

35.76%28.79%3.06%3.62%202020216

53729.2271690.7729.99%38.05%

65/31250446.6781150.4897319.7694867.20

44.19%54.79%54.32%50.35%

202012.06%10.62%2020

14.08%

1

1

2018

201950.45%19.24%

2

2

1

66/31281150.4897319.7692307.27110620.15

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2-34587.5219738.3133340.02

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877.533804.279460.8910891.90

0.95%3.35%8.42%8.23%

2-33-4

3

42640.9259217.81107749.50

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202293071.34%

2022

2

“”“”“”“”

“--”

2

4

“”“”

1

70/312202520242023

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8123.475607.076173.39

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5000

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2

“”“”“2”

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1

2

1

70%

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“”

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2-343113.1025.9217138.0111.70

3-415130.189.1014543.119.93

4-59046.335.4410734.867.33

58291.234.994850.213.31

166318.54100.00146417.01100.00

35.09%30.53%%

2023

2022

20231-220242-3

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202520242023

166318.54146417.01

136482.29127806.36

302800.83274223.37

274223.37302800.83

-26708.79-17102.81

3

2025

3

202520242023

17946.28-13422.31

157862.30169961.80

19967.4810566.17

8537.65-10506.76

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9662.83-19767.01

34696.6022329.35

10063.46-7197.13

-17102.81-26708.79

2025

20232024

2023

74/312169961.80

2023

2024

2023

2024“”

202417946.282024“”20249662.83

20242024

2024

2024

2025

20261-3202520242023

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1

2

1

70%

2

2024

“--”

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“3”

2024

1

3

“”“”

4

“--”“

78/312”

2025

202420252023

1

79/312202520242023

12507.49

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80/31281/31282/3122

-

84 / 312-S1

85/312--

--

202520242023

31.59%30.82%

22.45%18.24%

30.16%30.60%

2024

87/31288/31289/3121

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130

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3

1

21

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2024

2025

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2025

20242023

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2024123120231231

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%%

129.820.08129.82100.00142.750.10142.75100.00

166188.7299.9239939.0924.03146274.2699.9033513.1922.91

166318.54100.0040068.9224.09146417.01100.0033655.9322.99

1

100.00%

111/3122.962.96100.00%

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5.905.90100.00%

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2

“”“”

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1

5

2025

112/31215.00%

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2024

150779.612538.985.00%

1-239953.183995.3210.00%

2-343113.108622.6220.00%

3-415121.317560.6650.00%

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58178.568178.56100.00%

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2023

151360.742568.045.00%

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2-317129.143425.8320.00%

3-414539.747269.8750.00%

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11-22-33-44-55

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2025

4-55100%

22——

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20242023

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51.750.4951.75100.0051.751.0351.75100.00

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10617.10100.00980.529.245027.00100.00566.0611.26

1

100.00%

2

“”“”

115/3122025

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4-5100.00%

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2024

18976.53448.835.00%

1-2608.5960.8610.00%

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2023

13871.04193.555.00%

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116/3124-551.5351.53100.00%

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11-22-33-44-55

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2025

3

BT

202520242023

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20232024

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2025

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2022

2023

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202520242023

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2023

120/3122025

2025

121/312122/312123/3121

124/312125/312126/312127/312128/312129/312130/312131/312132/312133/312134/312135/312136/312137/312138/312139/312140/312141/312142/312143/312144/312145/312146/312147/312148/312149/312150/312151/312152/312153/312154/312155/312156/31263093.5283177.11

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4407.58

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20241227

2024343572024

34358

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3

“”

163/312“---”

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167/312/

EPC

2023

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G343 4788.18 67 7900.69 6061.04[ ]

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169/3122023

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20232025

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298.08-

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20242025

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2023

[2024]0320

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2024

[2025]01-0473

5679.65

2024298.08

171/312172/312173/3121

2025

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10.00

1-20.00

2-30.00

3-40.00

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2025

2025

11-22-33

100.00%

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3

3

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2

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175/3121-2

2

“”

3

“”

“ EPC ” “EPC ”

3

4

176/312“”“”“1”

1

177/3122025

20242023

10139.1095.50%4724.2493.98%

38.500.36%35.040.70%

78.330.74%236.954.71%

361.173.40%30.770.61%

10617.10100.00%5027.00100.00%

2

20263202520242023

18976.5384.55%3875.5477.09%

1-2613.095.77%688.7613.7%

178/31220263202520242023

2-3675.156.36%49.610.99%

3-449.250.46%298.595.94%

4-5188.591.78%51.531.03%

5114.501.08%62.971.25%

10617.10100.00%5027.00100.00%

980.52-566.06-

9636.58-4460.94-

3

91.78%96.68%%

3

2025

2025

-

-

179/3122025

-

-

-

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-

1:51%“”

2025

2025%

1

180/3125000

2 EPC 11235.68

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EPC

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55348.92

EPC

6

75246.53

EPC

5000

181 / 312EPC

2025

1300.00

1000.00

2024

4209.1639.65%

2600.0024.49%

182/3121000.009.42%

940.008.85%

670.006.31%

9419.1688.72%

2023

3000.0059.68%

600.0011.94%

500.009.95%

149.002.96%

100.001.99%

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183/312184/312185/312186/312187/312188/3122

1“

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3%”

2

5000

189/312“”“”“2”

11-22-33

190/3122025

60.00

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150.007.50150.00

14.3714.3714.37

4.000.404.00

2.000.202.00

230.37-34.37150.006.0060.0014.37

2024

2.000.102.00

2.000.102.00

4.000.204.00

60.006.0060.00

14.377.1914.37

82.37-13.598.0060.00-14.37

2023

600.0030.00600.00

60.003.0060.00

14.372.8714.37

5.000.255.00

1.000.101.00

680.37-36.22665.001.0014.37-

191/3121202312

193/312194/312195/312196/312197/312198/31222025

202610

121256.07-

1

EPC

20266

217647.06-

1

202610

335674.25-

1

EPC)

20266

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EPC 1

199/31220276

511832.19-

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202610

6 EPC 22973.52 -

1

202612

79157.63-

1

EPC

20266

813000.00-

1

200/312202612

9()4000.08-

1

(EPC)

201/312202612

1013755.00-

EPC 1

202/312203/31222024

202610

121256.07-

1

EPC

20256202512

2-15497.63

301

EPC

317647.06-20266

202610

435674.25-

1

EPC

20266

5 EPC 11062.94 -

1

202020243202511

69200.00

312

205/31220259202512

746488.83

281

20276

811832.19-

1

202610

9 EPC 22973.52 -

1

20266

1013140.52-

1

206/31232023

202610

121256.07-

1

EPC

20245202412

229800.00

311

202610

335674.25-

1

EPC

207/31220256202512

415497.63

-301

EPC

202020243202511

59200.00

312

20266

611062.94-

EPC 1

20259202512

746488.83

281

208/312202412202512

84449.82

311

EPC

2024820248

99039.04

28

EPC

202612

109157.63-

1

EPC

191626.21--

1:2020

2

2

6

3

2

/

1

2

12

34

56

“---”

2

212/312202520242023

136482.29127806.36

213/312214/3121

/

2020

2

217/312“/”

14——

2

2025

2025

%

2025

2025

2

12025

PPP

2

“”“/”

3

1.20%

219/312%

2025

220/312221/312222/3121

2

223/3125.00%

1

1

“”

2

-26708.79-17102.81

4

202520242023

514787.55530441.19

256326.88237107.67

21359.6730755.25

73442.8183913.45

36334.8537047.52

107581.95101491.97

2

225/312202520242023

90593.2999900.50

64385.6472425.44

71.07%72.50%

EPC

2025

1

142.96

226 / 312133.00 B 2025 84.90

104.76

2

2025

3

EPC 2025

2025590.62

3

%

202520242023

153673.4249.8956539.4155.71

1-225231.0723.4523016.1222.68

2-314200.7913.2013428.2013.23

314476.6713.468508.248.38

107581.95100.00101491.97100.00

3

8.38%13.46%%

336.73%38.97%

3

220253

12%30%25%

“-”3

3

20253

100

1

/

2

229/312230/3122

1

1

231/312“”

“”

2

3

8——

20232024

2

1

232/312“”“”“”“”“3”“”“”

2

“”“”

3

“”“

233/312”

3

2025

1

2

1

2

3

4

“”“”“”

235/3122025

“”

“”“3”

“ PPP ”

236 / 312PPP PPP

--

1

1

20232——7

2025318

20254“”“”

20207——

1

1

2——7“”

2

2025

2024

117000.002024-5-12024-7-302.05%

02892

2202416705000.002024-4-152024-5-152.30%

30

3202431733000.002024-8-12024-9-42.40%

34

417000.002024-9-232024-10-242.20%

17664

5202438043000.002024-9-192024-10-222.05%

33

6202443813000.002024-10-252025-2-242.00%

122

72000.002024-10-262024-11-251.95%

18279

815000.002024-10-262025-2-281.95%

18278

97500.002025-3-62025-5-61.05%

238/31221774

107500.002025-3-62025-5-61.90%

21777

115000.002025-5-102025-6-102.02%

A04356

125000.002025-5-102025-6-101.90%

A04359

132500.002025-6-212025-7-211.70%

A07044

142500.002025-6-212025-7-211.80%

A07046

1520259713000.002025-2-262025-8-252.17%

180

16202526785000.002025-6-262025-8-271.62%

62

174000.002025-7-262025-10-91.68%

A09666

18202537615000.002025-9-82025-10-131.57%

35

194000.002025-10-162025-11-151.66%

A15026

20202542954000.002025-10-172025-11-171.57%

31

214000.002025-11-202026-1-191.69%

A21095

22202547893500.002025-11-212026-1-201.57%

60

2025“”

-1651%“1”2021-9

-1449%1

-620%

240/312“-920%”“”“EPC ”“”-1728%“”“2023-1

0-3035%EPC ”

-2935%

2

241/3122023-1

2-1421%3

2-2740%

1-620%

2-315%

-2930%

1“1”

2

027%

010%

35%72%

202625

3

242/312243/3124“”

“”“2”“3”

18——1

1

2

3

5

2025

“”

6

7

8

20259262025326

2

4

5

6

7202111

8

9

10

12

13

14/

15

16

17

18

19

20

22

23

24

25

26

27

29

30

31

32

33

34

35

3618

372025

38

249/312120242025

2

3

4

6

7

8

9

4-5100%

10

11

%

20245.05%2025

123%

%

14

15

16%

17

181

202025

21

20259262025326

1

3

4

5

6

7

1

255/312100%

2

202520242023

90593.2999900.50

73379.3673007.57

81.00%73.08%

3

100%

4

80%

5

1

202520242023

90593.2999900.50

81489.4980231.80

89.95%80.31%

79402.1880231.80

97.44%100.00%

5947

2

202520242023

166318.54146417.01

135485.22130136.90

256/31281.46%88.88%

118970.54111195.55

87.81%85.45%

6784

3

202520242023

136482.29127806.36

126876.69119109.56

92.96%93.20%

126158.10115152.23

99.43%96.68%

4038

1

2

257/312258/312259/3121

1

260/3122025/

2

3

261/31252.00

884.00“”

4

12852.00

2

50%

1

6426.00

2000.004426.00

600036

262/3121100

1391305

2000-04-03

63.143%18.571%18.286%

2025/20251-12

17946.63

3363.21

2679.23

9516.22

-

8430.41

2953.00

-178.10

2025

6042.44“”“

7000”

1“”

2“1/

2

3“”

300.00

3822.00

19.26%2100.00

10.58%

5922.00%

%

265/312“”“

”“”

1

23

4“”“2”

2

95.6780.42

274.80

206.10

3

60%40%

/

267/3123-57

LPR 3 3% 5 3.5%

1

25%2

70-100%3

2026720267

*2026720276

*2027720286

*2028720296

4

20251-128.97/

7.14/

7.14/

90

*3%25%

20267

2026125922.005922.00-1190.611030.50-5922.00

20271

2027125922.004891.501480.502381.221480.501480.504441.50

20281

2028124441.503331.131110.382381.221110.381110.383331.13

20291

202963331.132498.34832.781190.61832.78832.782498.34

3423.66

1800“”“”

12%

18——“

269/312”

12%25%

2025930

19843.52

*20267202612

*20275922.00

12%2381.22

25%1480.50

20271202712

1480.50202712

4441.50

270/312*20284441.50

12%2381.22

25%1110.38

20281202812

1110.38

3331.13

*20293331.13

6%1190.61

25%832.78

2029120296832.78

2498.34

2025

271/312“”“

132630.40”“”“”“

252000.00”“”

20212742

A 2640.00

12.3632630.40

1950.94

2051.37

28628.09

2021118

20217542

1

272/312273/3121“”

274/3122“”“”“”

3

365.00-

-800.00

95.0080.00-

940.00700.00-

600.00420.00-

2000.002000.00-

202242

22022123120241231

32023123120231231

2

1“”

20221

2022123120231231

20221216

20221218

2“”“”

277/3122023

123120241231

20231226

20231227“”“”“”“”

202412

202512“”“”“”

278/3122023742

520.00

10052000.00

490.57

225.3851284.06

20238008

280/312281/312282/312283/312119638.0412000.007700.00

EPC

212967.943000.001700.00

EPC

3 EPC 7190.91 5000.00 4000.00

4 EPC 3255.57 2000.00 1600.00

59822.662065.063565.06

69119.621500.002500.00

741789.581747.672247.67

EPC

8 EPC 21474.21 - 3000.00

9 EPC 9343.45 - 1000.00

134601.9827312.7327312.73

“”

1

2

284/31220258

2025

2025“”“”“”

“”“EPC ” “EPC ”

285/312286/312287/312288/312289/312290/3121800.0012852.00

1

1998

112761.07126249.62

36.37%38.55%%

2025

22023

12852.00

2

“--”“”“--”“”“”

“”

292/312“”“”“”“”

“”“EPC ” “ ”

3

202520242023

22931.1652615.18

471.39621.62

3.132.78

23405.6953239.58

18037.41-

41443.1053239.58

2025

293/312202520242023

57633.7570330.66

9944.8911195.33

4489.885107.08

13630.848415.87

85699.3695048.94

7141.617920.75

312021

2023

%2025

1

294/3122021

2023

51284.06

15600

31

2

202520242023

22931.1652615.18

471.39621.62

3.132.78

23405.6953239.58

18037.41-

41443.1053239.58

20235.2

20242025

2025

1

295/31222023

3

1

216822.40220687.53

2024123120231231

%%%

43513.1223.1331931.6819.13

3272.551.744707.972.82

107581.9557.18101491.9760.79

4171.242.224922.822.95

1500.470.801113.420.67

16037.868.5213450.978.06

2372.891.26224.330.13

400.600.21926.680.56

9305.594.958189.664.91

188156.29100.00166959.51100.00

--450.710.90

31736.0897.5648409.8697.09

599.121.84867.391.74

168.730.52127.310.26

27.320.087.620.02

32531.24100.0049862.89100.00

2025

20262028

2029

2025

2025

4

1

99900.5090593.29

9.32%

20242025“”“

202420251-9

297/312”“

202420251-9”“5

202420251-9

2

202520242023

51466.1723838.91

-17102.81-26708.79

-20590.63-3307.42

8884.6957643.47

-28808.7527627.26

22657.4251466.17

-26708.79

-17102.81

202520242023

61837.6965084.67

--

6758.863255.48

68596.5568340.15

57633.7570330.66

9944.8911195.33

4489.885107.08

298/312202520242023

13630.848415.87

85699.3695048.94

-17102.81-26708.79

2023-26708.79

2024-17102.812023

2025

“”“”“

299/312”“4”

5

1

202520242023

57633.7570330.66

9944.8911195.33

4489.885107.08

13630.848415.87

85699.3695048.94

7141.617920.75

2

2

6

52978.37

7“”17640.00

300/31212852.00

29.84%

1“”

1“”

202520242023

90593.2999900.50

1

“”

“+”

C

B /G

20242025

20880.0423.05%

%“”

“”

2025

2025

“”

20262025

302/312“”

2“”

202520242023

90593.2999900.50

-17102.81-26708.79

-18.88%-26.74%

2024

1

2024

A.

303 / 312B.

C.“”“”

2

2025

-18.88%“”“2026”

304/312“

4

202520242023

90593.2999900.50

-17102.81-26708.79

-18.88%-26.74%

2024

2024

1

2

3

4

2025

2025202425%

305/3121%“A

B

C=A+B

D

E

F=C-D-E

G

H=F+G

I

J

K=I+J

L=K-H

12852.00

306/31220252024“2026”

12852.00

1

2

3

4

5

62025

7

8

10

11

122025

18

2026720296

13

14

15

16

17

18

19

20

308/312150%

50%

2

3

70%

4

5

202412

7

820212023

%2025

310/31292025

12852.00

29.84%

10

12852.00

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