（文章来源：证券日报） 证券日报网讯鲁北化工9月9日在互动平台回答投资者提问时表示，根据中国证券登记结算有限责任公司 提供的股东情况，截至2025年8月29日，公司股东总人数为49334人。 ...

Financial Performance - The company reported a total revenue of 2.578 billion yuan for the first half of 2025, a decrease of 8.43% year-on-year compared to 2.815 billion yuan in 2024 [1] - The net profit attributable to shareholders was 78.1935 million yuan, down 46.62% from 146 million yuan in the previous year [1] - The gross profit margin decreased to 11.45%, down 7.74% year-on-year, while the net profit margin fell to 4.72%, a decline of 27.49% [1] - The total of selling, administrative, and financial expenses reached 84.801 million yuan, accounting for 3.29% of revenue, an increase of 18.5% year-on-year [1] Cash Flow and Debt - The company has a healthy cash asset position, with cash and cash equivalents amounting to 2.834 billion yuan, a 5.26% increase from the previous year [1][2] - The cash flow situation is concerning, with a cash ratio of 74.4% and an average operating cash flow to current liabilities ratio of 5.71% over the past three years [3] - The company’s interest-bearing debt reached 3.493 billion yuan, representing a 16.74% increase year-on-year, with an interest-bearing asset liability ratio of 38.91% [3] Accounts Receivable - The accounts receivable stood at 273 million yuan, a 17.78% increase from 232 million yuan in the previous year, with accounts receivable to profit ratio reaching 104.66% [1][4] Investment Returns - The company's return on invested capital (ROIC) was 5.06%, indicating average capital returns, with a historical median ROIC of 5.81% over the past decade [1][2] - The company has experienced five years of losses since its listing, suggesting a generally weak investment return profile [1]

Market Overview - On August 28, the chemical raw materials sector rose by 0.26% compared to the previous trading day, with Xinghua Co., Ltd. leading the gains [1] - The Shanghai Composite Index closed at 3843.6, up 1.14%, while the Shenzhen Component Index closed at 12571.37, up 2.25% [1] Stock Performance - Xinghua Co., Ltd. (002109) closed at 4.11, with a significant increase of 9.89% and a trading volume of 1.2355 million shares, amounting to a transaction value of 498 million yuan [1] - Other notable performers included Jiangtian Chemical (300927) with a closing price of 29.92, up 3.35%, and Shanshui Technology (301190) at 26.44, up 3.28% [1] Fund Flow Analysis - The chemical raw materials sector experienced a net outflow of 788 million yuan from institutional investors, while retail investors saw a net inflow of 664 million yuan [2] - The overall fund flow indicates a mixed sentiment, with institutional investors withdrawing capital while retail investors increased their positions [2] Individual Stock Fund Flow - Xinghua Co., Ltd. had a net inflow of 1.10 billion yuan from institutional investors, indicating strong institutional interest despite the overall sector outflow [3] - Other stocks like Sanyou Chemical (600409) and Jinpu Titanium Industry (000545) also showed varied fund flows, with Sanyou Chemical receiving a net inflow of 26.14 million yuan from institutional investors [3]

Core Viewpoint - The stock price of Lubei Chemical has decreased by 3.72% to 8.02 yuan, with significant trading activity and a notable decline in revenue and profit for the first half of 2025 [1][1][1] Company Performance - Lubei Chemical reported a revenue of 2.578 billion yuan for the first half of 2025, representing a year-on-year decrease of 8.43% [1] - The net profit attributable to shareholders was 78.1935 million yuan, down 46.62% year-on-year [1] - The non-recurring net profit was 76.5749 million yuan, also reflecting a decline of 46.63% year-on-year [1] Market Activity - On August 27, the net outflow of main funds was 43.5731 million yuan, accounting for 1.03% of the circulating market value [1] - Over the past five trading days, the cumulative net outflow reached 60.1271 million yuan, representing 1.42% of the circulating market value [1]

Core Points - The meeting of the Audit Committee of Shandong Lubao Chemical Co., Ltd. was held on August 27, 2025, to review the company's financial report for the first half of 2025 [1] - The committee unanimously agreed that the financial report fairly reflects the company's financial status as of June 30, 2025, and its operating results and cash flows for the first half of 2025 [1] - The financial report was found to have no false records, misleading statements, or significant omissions, leading to the decision to submit the report to the board for further review [1] Summary by Sections - **Meeting Details** - The second meeting of the 10th Audit Committee was conducted both in-person and via communication methods [1] - Attendees included independent directors and a board member, with the meeting chaired by Ms. Song Li [1] - **Financial Report Review** - The committee voted with 3 in favor, 0 against, and 0 abstentions regarding the approval of the financial report [1] - The report was prepared in accordance with relevant regulations and standards [1]

Group 1 - The company held its 10th Board of Directors' second meeting on August 27, 2025, with all 7 directors participating, either in person or via video [1] - The meeting approved the "2025 Semi-Annual Report" with unanimous consent from all directors [2] - The meeting also approved the "Semi-Annual Evaluation Report of the 2025 'Quality Improvement, Efficiency Enhancement, and Return to Shareholders' Action Plan" with unanimous consent [2] Group 2 - The company passed a resolution to formulate and revise relevant systems to enhance internal governance, in compliance with various laws and regulations [2] - Specific systems revised include measures to prevent fund occupation by controlling shareholders and regulations regarding the shareholding and changes of directors and senior management [2]

股票代码：600727 股票简称：鲁北化工 编号：2025-041 山东鲁北化工股份有限公司 第十届董事会第二次会议决议公告 特别提示 本公司董事会及全体董事成员保证本公告内容不存在任何虚假记载、误导性陈述或者重大 遗漏，并对其内容的真实性、准确性和完整性承担法律责任。 山东鲁北化工股份有限公司（以下简称"公司"）第十届董事会第二次会议的 通知于2025年8月15日以邮件通知的方式发出，会议于2025年8月27日上午在公司办 公楼会议室以现场结合通讯方式召开。本次会议应参加表决董事7人，实际参加表决 董事7人，其中5人现场参会，2人视频参会。会议由董事长陈树常先生主持。 会议以书面表决方式对议案进行了表决，会议的召开和表决符合《中华人民共 和国公司法》和《公司章程》的有关规定，会议符合有关法律、法规、规章和公司 章程的有关规定。 经与会董事充分讨论，审议通过了如下决议： 一、会议以同意7票，反对0票，弃权0票，通过了《关于2025年半年度报告的 议案》； 本议案已经公司董事会和审计委员会审议通过，内容详见上海证券交易所网站 （www.sse.com.cn）。 二、会议以同意7票，反对0票，弃权0票，通过了《关 ...

根据中国证监会《上市公司独立董事管理办法》、《上市公司治 理准则》、《上海证券交易所股票上市规则》及《山东鲁北化工股份 有限公司章程》等有关规定，山东鲁北化工股份有限公司（以下简称 "公司"）第十届董事会审计委员会第二次会议于2025年8月27日上 午以现场结合通讯方式召开。公司独立董事宋莉女士、王玉国先生、 董事陈金国先生参加了会议。会议由主任委员宋莉女士主持。 会议以举手表决方式对议案进行了表决，经与会委员充分讨论， 审议了如下议案： 山东鲁北化工股份有限公司 第十届董事会审计委员会第二次会议决议 陈金国 1、审议《公司2025年半年度报告》 同意3票，反对0票，弃权0票。 审计委员会认为：公司2025年上半年的财务报告已经按照相关 规定编制，在所有重大方面公允反映了公司2025年6月30日的财务 状况以及2025年上半年的经营成果和现金流量，无虚假记载、误导 性陈述或者重大遗漏，公司董事会审计委员会一致同意将公司2025 年半年度报告提交公司董事会审议。 山东鲁北化工股份有限公司 董事会审计委员会 2025 年 8 月 27 日 (此页无正文,为山东鲁北化工股份有限公司第十届董事会审计委员 会第二次会议 ...

山东鲁北化工股份有限公司 定期报告编制及披露管理制度 （2025 年 8 月制定） 第一章 总 则 第一条 为规范山东鲁北化工股份有限公司（以下简称"公司"）定期报告的 编制和披露流程，确保公司披露信息的真实、准确、完整、及时，认真履行上市 公司信息披露义务，维护投资者和公司的合法权益。根据《中华人民共和国公司 法》(以下简称"《公司法》")、《中华人民共和国证券法》（以下简称"《证券法》"）、 《上市公司信息披露管理办法》、《上海证券交易所股票上市规则》等法律法规及 规范性文件以及公司制定的《信息披露制度》、《独立董事工作细则》、《董事会审 计委员会工作细则》、《独立董事年报工作制度》、《审计委员会年报工作制度》、 《年报信息披露重大差错责任追究制度》等相关规定的要求，特制定本制度。 第二条 公司定期报告包括年度报告、半年度报告和季度报告。年度报告中 的财务会计报告应当经符合《证券法》规定的会计师事务所审计。在会计年度、 半年度、季度报告结束后，公司应当及时根据中国证监会和上海证券交易所关于 编制定期报告的相关最新规定编制和披露定期报告。 第二章 董事、高级管理人员和其他相关人员的职责 第三条 公司董事、高 ...

山东鲁北化工股份有限公司 子公司管理制度 (2025 年 8 月修订) （一）独资设立的全资子公司； （二）与其他公司或自然人共同出资设立的，公司持有其 50%以上的股权， 或者持股 50%以下但能够决定其董事会半数以上成员的组成，或者通过协议或其 他安排能够实际控制的公司。 第三条 本制度适用于公司各子公司。公司委派至各子公司的董事、监事、 高级管理人员应该严格执行本制度，并应依照本制度及时、有效地做好管理、指 导、监督等工作。 第二章 子公司管理的基本原则 第四条 加强对子公司的管理控制，旨在建立有效的控制机制，对公司的治 理结构、资产、资源等进行风险控制，提高公司整体运行效率和抗风险能力。 第五条 公司依据国家相关法律法规和规范性文件对上市公司规范化运作以 及上市公司资产控制的要求，以控股股东或实际控制人的身份行使对子公司的重 大事项监督管理权，对投资企业依法享有投资收益、重大事项决策的权利。同时， 负有对子公司指导、监督和相关服务的义务。 第一章 总 则 第一条 为加强山东鲁北化工股份有限公司（以下简称"公司"）的内部控 制，促进公司规范运作和健康发展，保护投资者合法权益，加强对子公司的管理 控制，规 ...