国风新材公告，公司拟通过发行股份及支付现金方式购买金张科技4626.38万股股份，并募集配套资 金。公司已完成交易申请文件的更新并向深圳证券交易所提交恢复审核申请。2025年11月27日，深圳证 券交易所同意恢复审核本次交易事项。本次交易尚需通过深圳证券交易所审核并取得中国证券监督管理 委员会同意注册的决定。公司将根据进展情况及时履行信息披露义务。 ...

智通财经APP讯，国风新材(000859.SZ)发布公告，公司拟通过发行股份及支付现金方式，向施克炜等10 名交易对方购买其合计持有的太湖金张科技股份有限公司(简称"金张科技")4626.38万股股份(占金张科 技库存股注销后总股本比例为58.33%)，并向包括合肥市产业投资控股(集团)有限公司在内的不超过35 名符合条件的特定对象发行股份募集配套资金。2025年11月26日，公司完成对本次交易申请文件中记载 的财务资料的更新工作，并向深圳证券交易所提交恢复审核申请。2025年11月27日，深圳证券交易所同 意恢复审核本次交易事项。 ...

（文章来源：证券时报网） 近半年该股累计上榜龙虎榜5次，上榜次日股价平均涨4.68%，上榜后5日平均跌3.35%。 资金流向方面，今日该股主力资金净流出1.62亿元，其中，特大单净流出1.84亿元，大单资金净流入 2181.39万元。近5日主力资金净流出4.18亿元。 融资融券数据显示，该股最新（11月26日）两融余额为4.78亿元，其中，融资余额为4.78亿元，融券余 额为62.01万元。近5日融资余额合计增加9631.48万元，增幅为25.26%，融券余额合计增加19.92万元， 增幅47.34%。（数据宝） 国风新材11月27日交易公开信息 | 买/ | 会员营业部名称 | 买入金额（万 | 卖出金额（万 | | --- | --- | --- | --- | | 卖 | | 元） | 元） | | 买一 | 深股通专用 | 2793.06 | 6277.51 | | 买二 | 国信证券股份有限公司浙江互联网分公司 | 2583.67 | 1107.32 | | 买三 | 东方财富证券股份有限公司拉萨金融城南环路证券营业 部 | 2001.93 | 1757.47 | | 买四 | 东方财富证券股份有限 ...

Market Overview - The Shanghai Composite Index rose by 0.29% on November 27, with 13 industries experiencing gains, led by light industry manufacturing and basic chemicals, which increased by 1.09% and 1.01% respectively [1] - The total net outflow of capital from the two markets was 21.827 billion yuan, with six industries seeing net inflows, primarily in light industry manufacturing, which had a net inflow of 590 million yuan [1] Basic Chemicals Industry - The basic chemicals industry saw a rise of 1.01% with a total net inflow of 206 million yuan, comprising 404 stocks, of which 274 rose and 115 fell [2] - Notable stocks with significant net inflows included Daoming Optics with 185 million yuan, Wanhua Chemical with 153 million yuan, and Yongtai Technology with 112 million yuan [2] - The industry also had stocks with significant net outflows, including Guofeng New Materials with a net outflow of 162 million yuan and Kaimete Gas with 130 million yuan [2][4] Capital Flow in Basic Chemicals - The top stocks in terms of capital inflow included: - Daoming Optics: +10.02%, turnover rate 4.87%, net inflow 185.29 million yuan - Wanhua Chemical: +3.45%, turnover rate 1.21%, net inflow 152.59 million yuan - Yongtai Technology: +1.51%, turnover rate 12.85%, net inflow 111.69 million yuan [2] - The top stocks in terms of capital outflow included: - Guofeng New Materials: -9.99%, turnover rate 22.38%, net outflow 162.03 million yuan - Kaimete Gas: -4.19%, turnover rate 11.65%, net outflow 130.78 million yuan - Duofluor: 0.00%, turnover rate 14.58%, net outflow 119.59 million yuan [4]

Core Viewpoint - A-shares showed a collective rise in major indices, with strong performance in sectors like consumer electronics and optical modules, while some high-position stocks experienced significant declines [2][3]. Market Performance - As of the midday close, the Shanghai Composite Index rose by 0.49%, the Shenzhen Component Index increased by 0.38%, and the ChiNext Index gained 0.56% [2][3]. - The total market turnover was 1.1 trillion CNY, slightly lower than the previous day, with over 3,300 stocks rising [3]. Sector Performance - The electronic, beauty care, light industry manufacturing, and communication sectors performed well, with notable activity in consumer electronics, HBM, optical modules, and lithium battery concept stocks [3]. - The optical module sector continued to strengthen, with stocks like Tongyu Communication and Cambridge Technology hitting their daily limit [12][13]. Individual Stock Highlights - In the electronic sector, stocks such as Lian De Equipment and Saiwei Electronics reached their daily limit, with increases of 20.01% and 18.48% respectively [8][9]. - The new consumption concept stocks in the Hong Kong market also saw gains, with Pop Mart rising nearly 10% [10]. Policy Impact - A recent implementation plan from six departments, including the Ministry of Industry and Information Technology, aims to enhance the adaptability of supply and demand in consumer goods, promoting AI integration and smart product development [8].

Core Viewpoint - The data indicates significant outflows of capital from various stocks, highlighting potential concerns regarding investor sentiment and market stability [1] Group 1: Major Stocks with Capital Outflows - WuXi AppTec experienced a capital outflow of 367 million yuan [1] - Huadian Technology saw an outflow of 298 million yuan [1] - Lezhi Group had a capital outflow of 254 million yuan [1] - Inspur Information faced an outflow of 248 million yuan [1] - Yongding Holdings recorded an outflow of 245 million yuan [1] - Tianhua New Energy experienced a capital outflow of 211 million yuan [1] - Changxin Bochuang had an outflow of 198 million yuan [1] - Hainan Ruize saw an outflow of 197 million yuan [1] - Sanjiang Shopping recorded a capital outflow of 185 million yuan [1] - Yaowang Technology faced an outflow of 183 million yuan [1] - Tianji Holdings had a capital outflow of 182 million yuan [1] - CATL experienced an outflow of 159 million yuan [1] - BlueFocus Communication Group saw an outflow of 152 million yuan [1] - Industrial and Commercial Bank of China recorded a capital outflow of 151 million yuan [1] - China Film faced an outflow of 148 million yuan [1] - Vanke A experienced a capital outflow of 147 million yuan [1] - Guofeng New Materials saw an outflow of 142 million yuan [1] - Shiji Information recorded a capital outflow of 142 million yuan [1] - Meilixin faced an outflow of 135 million yuan [1] - Zhongwen Online experienced a capital outflow of 134 million yuan [1]

Core Viewpoint - The audit opinion from Rongcheng Accounting Firm confirms the sustainable growth of Jinzhang Technology, a target asset of Guofeng New Materials, with significant revenue and profit increases projected for 2024 [1][5]. Group 1: Financial Performance - Jinzhang Technology is expected to achieve an operating income of 656 million yuan in 2024, representing a year-on-year growth of 14.15%, and a net profit of 72.08 million yuan, a substantial increase of 76.28% [1]. - The company's main business revenue is projected to grow from 574 million yuan in 2023 to 654 million yuan in 2024, with over 95% of this revenue coming from electronic screen optical protective film materials [2]. - The revenue from high-margin anti-static films is expected to reach 314 million yuan in 2024, a significant increase of 66.78%, accounting for 49.93% of the revenue from optical protective film materials [2]. - The overall gross profit margin improved from 16.13% in 2023 to 19.92% in 2024 due to product structure optimization [2]. Group 2: Customer and Supplier Concentration - Jinzhang Technology has a high concentration of customers and suppliers, with sales to the top five customers accounting for 51.38% in 2023 and 48.75% in 2024, while purchases from the top five suppliers accounted for 65.97% and 62.83% respectively [3]. - The company maintains a stable long-term relationship with its second-largest supplier, Toray International (China) Co., Ltd., with procurement from this supplier consistently between 14% and 16% [3]. Group 3: Financial Health and Internal Controls - As of the end of 2024, Jinzhang Technology's total assets are 881 million yuan, with net assets of 532 million yuan and a debt-to-asset ratio of 39.63% [4]. - Despite a 21.07% increase in total borrowings to 113 million yuan, financial expenses decreased by 65.49% to 1.2571 million yuan due to lower interest rates and increased exchange gains [4]. - The company has rectified previous internal control deficiencies and established a robust internal control system, confirmed by the auditing firm as effective in ensuring the accuracy of financial reports [4]. Group 4: Equity Incentives and Stock Management - Jinzhang Technology is implementing an equity incentive plan, granting 650,000 shares at a price of 3.57 yuan per share, with a total expense of 7.5135 million yuan to be amortized over five years [5]. - The company is in the process of canceling 4.7993 million shares of treasury stock, which is a prerequisite for the asset acquisition transaction [5].

关于深圳证券交易所 《关于安徽国风新材料股份有限公司发行股份购买资产 并募集配套资金申请的审核问询函》中评估相关问题的 回复 （修订稿） 中水致远资产评估有限公司 二〇二五年十一月 深圳证券交易所： 安徽国风新材料股份有限公司（以下简称"上市公司"、"公司"或"国风新材"） 于 2025 年 5 月 19 日收到深圳证券交易所《关于安徽国风新材料股份有限公司发行股 份购买资产并募集配套资金申请的审核问询函》（审核函〔2025〕130004 号）（以下 简称"《审核问询函》"）。中水致远资产评估有限公司（以下简称"评估机构"、"本 公司"或"我们"）就《审核问询函》中评估相关问题进行了认真核查，现将相关回复说 明如下。 如无特别说明，本回复使用的简称与重组报告书中的释义相同。 在本回复中，部分合计数与各明细数直接相加之和在尾数上如有差异，如无特殊 说明，均系四舍五入造成。 1 问题 3：关于本次交易评估情况 申请文件显示：（1）功能性涂层复合材料产品的下游应用领域主要为消费电子、 新型显示等，具有技术创新快、新产品推出快及消费热点转换快等特征，高性能的功 能性涂层复合材料如新型显示、新能源材料等应用领域的工艺技 ...

安徽天禾律师事务所 关于安徽国风新材料股份有限公司 发行股份及支付现金购买资产并募集配套资金 暨关联交易 地址：中国合肥市濉溪路 278 号财富广场 B 座 15-16 层 电话：（0551）62620429 传真：（0551）62620450 补充法律意见书（三） 安徽天禾律师事务所 关于安徽国风新材料股份有限公司 发行股份及支付现金购买资产并募集配套资金暨关联交易 之 补充法律意见书（三） 之 补充法律意见书（三） 天律意[2025]第 03219 号 致：安徽国风新材料股份有限公司 根据《公司法》《证券法》《上市规则》《重组管理办法》《监管指引第 9 号》等法律、法规和规范性文件的有关规定，安徽天禾律师事务所接受上市公司 的委托，指派本所卢贤榕、熊丽蓉、梁天律师（以下简称"本所律师"）以特聘 专项法律顾问的身份，参加本次交易的相关工作。 本所律师已按照相关法律、法规及规范性文件的要求，就国风新材本次交易 事宜出具了天律意 2025 第 00705 号《安徽天禾律师事务所关于安徽国风新材料 股份有限公司发行股份及支付现金购买资产并募集配套资金暨关联交易之法律 意见书》（以下简称《法律意见书》）、天律意 2 ...

关于深圳证券交易所 《关于安徽国风新材料股份有限公司发行股份购 买资产并募集配套资金申请的审核问询函》的 回复之专项核查意见 容诚专字[2025]230Z2304 号 容诚会计师事务所(特殊普通合伙) 中国·北京 | 问题 | 1、关于标的资产业绩和经营情况 | 3 | | --- | --- | --- | | 问题 | 2、关于标的资产财务数据 | 69 | | 问题 | 4、关于内部控制 78 | | | 问题 | 6、关于员工持股平台 | 86 | | 问题 | 10、关于商誉 101 | | | 问题 | 11、关于上市公司经营情况 | 107 | 容诚会计师事务所（特殊普通合伙） 总所：北京市西城区阜成门外大街 22号 1 幢 10 层 1001-1 至 / 1001-26 (100037) TEL:010-6600 1391 FAX:010-6600 1392 E-mail:bj@rsmchina.com.cn https://www.rsm.global/china/ 关于深圳证券交易所 《关于安徽国风新材料股份有限公司发行股份购买资产并募集配 套资金申请的审核问询函》的 深圳证券交易所： 根 ...