澳柯玛股份有限公司为控股子公司提供担保进展公告（2026年6月）

澳柯玛股份有限公司为控股子公司提供担保进展公告详细解读

一、公告要点概览

本次公告涉及担保总金额达2.1亿元人民币，其中为青岛澳柯玛智慧冷链有限公司（以下简称“智慧冷链公司”）提供担保2亿元，为青岛澳柯玛生物医疗有限公司（以下简称“生物医疗公司”）提供担保1000万元。
担保方式均为连带责任保证，且无反担保。
截至公告日，公司及控股子公司对外担保总额为13.03亿元，占净资产58.77%，已超过50%红线，属于重要风险事项。
被担保子公司均为澳柯玛全资或控股子公司，主营为冷链、家电制造及生物医疗设备。
所有担保均在公司董事会及股东会授权范围内，无需重新履行审议程序。
截至目前，公司及子公司无逾期担保、无为控股股东或关联人提供担保情况。

二、详细担保情况

1、为智慧冷链公司提供担保

与中国银行青岛香港路支行签署《最高额保证合同》，为智慧冷链公司在2026年6月10日至2027年3月30日间办理融资授信，提供最高本金1.5亿元连带责任保证。
与上海浦东发展银行青岛分行签署《最高额保证合同》，为智慧冷链公司在2026年6月11日至2027年5月20日间办理融资业务，提供本金最高5000万元连带责任保证。
上述两项担保合计2亿元，均无反担保。

2、为生物医疗公司提供担保

与中国光大银行青岛分行签署《最高额保证合同》，为生物医疗公司在2026年6月11日至2027年2月20日间办理融资授信，提供最高本金1000万元连带责任保证。
担保范围覆盖所有产生的利息、违约金、损害赔偿金及实现债权的相关费用。
担保期间自每笔债务履行期限届满之日起三年。

三、被担保子公司基本面与财务状况

1、智慧冷链公司

为澳柯玛全资子公司，注册资本5000万元，经营范围涵盖家电、制冷、物联网技术等。
2026年3月31日总资产14.54亿元，负债13.33亿元，资产净额1.21亿元，资产负债率达91.7%。
2026年一季度营业收入4.52亿元，净利润90.78万元。
2025年度营业收入17.58亿元，净利润6339万元。

2、生物医疗公司

澳柯玛持股95%，其余5%间接持有。
注册资本5000万元，主营生物医疗设备及相关零部件。
2026年3月31日总资产2.21亿元，负债1.43亿元，资产净额7793.38万元。
2026年一季度营业收入2387.69万元，净利润154.80万元。2025年度净利润为-492.15万元，2026年一季度扭亏为盈。

四、对投资者及股东的重大影响与风险提示

担保总额大幅提升至13.03亿元，占净资产58.77%，已超50%红线，这属于重要财务风险指标，需高度关注。 未来若被担保子公司出现违约，澳柯玛控股将面临较大财务风险，可能对公司现金流和盈利能力产生实质性影响。
本次新增担保对象资产负债率极高（智慧冷链公司资产负债率超90%），一旦经营环境恶化或市场波动，担保风险将直接传导至母公司。
公司控股子公司资金需求增加，反映出经营扩张或流动性管理压力增大，投资者需持续关注其应收账款、存货等变动情况。
公司未为控股股东、实际控制人及其关联人提供担保，规范性较强。
截至目前无逾期担保，但未来需持续关注子公司经营及行业变化对担保履约风险的影响。

五、董事会意见与担保合理性

本次担保均为支持主营业务发展、保障子公司资金需求，且被担保子公司受公司有效控制，能及时掌握其资信和履约能力。
董事会认为风险总体可控，符合公司整体经营规划，不存在损害公司及股东利益情形。
所有担保事项均已获董事会及股东大会授权，无需再次履行审议程序。

六、总结

本次公告为澳柯玛股份提供担保事项进展的重要披露，涉及金额巨大且担保比例已高于50%，子公司负债水平高，相关担保事项具有实质性风险提示，极具投资者关注和股价波动的可能性。投资者需密切关注子公司经营变化及行业波动对母公司的潜在风险传递。

免责声明：本文仅为信息披露与分析，不构成任何投资建议。投资者据此操作，风险自负。

English Version
Detailed Analysis: Aucma Co., Ltd.’s Progress Announcement on Providing Guarantees for Subsidiaries

Detailed Analysis: Aucma Co., Ltd.’s Progress Announcement on Providing Guarantees for Subsidiaries

1. Key Points of the Announcement

Total guarantee amount in this announcement reaches RMB 210 million, including RMB 200 million for Qingdao Aucma Smart Cold Chain Co., Ltd. (“Smart Cold Chain”) and RMB 10 million for Qingdao Aucma Biomedical Co., Ltd. (“Biomedical”).
All guarantees are joint and several, with no counter-guarantee arrangements.
Total external guarantees by the company and its subsidiaries have reached RMB 1.303 billion, accounting for 58.77% of the latest audited net assets, exceeding the 50% red line and representing a major risk item.
Both guaranteed parties are wholly or majority-owned subsidiaries, mainly engaged in cold chain, home appliance manufacturing, and biomedical equipment.
All guarantees are within the scope authorized by the board and shareholders’ meetings, with no need for further approval.
Currently, no overdue guarantees, nor any guarantees provided to controlling shareholders or related parties.

2. Details of the Guarantees

1) Guarantees for Smart Cold Chain

Signed a Maximum Guarantee Contract with Bank of China Qingdao Hong Kong Road Branch, providing up to RMB 150 million in joint and several liability guarantee for financing credit from June 10, 2026, to March 30, 2027.
Signed a Maximum Guarantee Contract with SPD Bank Qingdao Branch, providing up to RMB 50 million in joint and several liability guarantee for financing from June 11, 2026, to May 20, 2027.
Total guarantee of RMB 200 million for Smart Cold Chain, no counter-guarantee.

2) Guarantee for Biomedical

Signed a Maximum Guarantee Contract with China Everbright Bank Qingdao Branch, providing up to RMB 10 million in joint and several liability guarantee for financing credit from June 11, 2026, to February 20, 2027.
Guarantee covers all interests, penalties, damages, and related costs.
Guarantee period is three years after each debt’s maturity date.

3. Profiles and Financials of Guaranteed Subsidiaries

1) Smart Cold Chain

Wholly owned, registered capital RMB 50 million, business covers home appliances, refrigeration, IoT technology, etc.
As of March 31, 2026: total assets RMB 1.454 billion, liabilities RMB 1.333 billion, net assets RMB 120 million, asset-liability ratio 91.7%.
Q1 2026 revenue RMB 451.86 million, net profit RMB 907,800; 2025 revenue RMB 1.758 billion, net profit RMB 63.39 million.

2) Biomedical

Aucma holds 95%, remainder indirectly held. Registered capital RMB 50 million, main business: biomedical equipment and parts.
As of March 31, 2026: total assets RMB 221 million, liabilities RMB 143 million, net assets RMB 77.93 million.
Q1 2026 revenue RMB 23.88 million, net profit RMB 1.548 million. 2025 net loss RMB 4.92 million; turned profitable in 2026 Q1.

4. Major Impacts and Risk Alerts for Investors

Total guarantee amount surges to 58.77% of net assets, exceeding the 50% risk threshold—a significant financial risk indicator that must be closely watched.
Guaranteed subsidiaries, especially Smart Cold Chain, have very high leverage (asset-liability ratio over 90%)—if business conditions worsen, risks will transmit directly to the parent company.
Subsidiaries’ rising funding needs reflect expansion or liquidity stress. Investors should monitor accounts receivable, inventory, and cash flow trends closely.
No guarantees to controlling shareholders or related parties, indicating good governance.
No overdue guarantees yet, but future risks depend on subsidiary operations and industry conditions.

5. Board Opinion and Rationality

All guarantees support business needs and are for subsidiaries under effective control, with regular monitoring of operations and creditworthiness.
The board believes risks are controllable and guarantees are in line with corporate development; no impairment of shareholders’ interests.
All guarantees were pre-approved by the board and shareholders’ meetings; no additional approval required.

6. Conclusion

This announcement is a material disclosure of Aucma’s guarantee arrangements, with significant amounts and elevated guarantee-to-net-asset ratios. The high leverage of guaranteed subsidiaries, especially Smart Cold Chain, means these guarantees present real risks and are highly relevant for investor attention and share price volatility. Investors should closely monitor subsidiary performance and industry trends for potential risk transmission to the parent company.

Disclaimer: This article is for information and analysis only and does not constitute investment advice. Investors act at their own risk.