Core Viewpoint - The legal opinion letter issued by Guantao Law Firm regarding Shandong Yanggu Huatai Chemical Co., Ltd.'s issuance of shares and cash payment for asset acquisition and related transactions has been updated due to the removal of a transaction party, Meng Xianwei, from the restructuring plan [2][4][5]. Group 1: Transaction Adjustments - The restructuring plan was adjusted to exclude Meng Xianwei and his share of the target assets, resulting in Yanggu Huatai acquiring 99.64% of the equity of Bomi Technology Co., Ltd. instead of 100% [4][5]. - The transaction price was adjusted from 1,443.0425 million yuan to 1,437.9084 million yuan, reflecting a minor reduction in the overall transaction value [4][5]. - The adjustment does not constitute a major change to the restructuring plan, as the reduction in the transaction parties and assets does not exceed 20% of the original asset metrics [4][5]. Group 2: Subject Qualifications - Yanggu Huatai is the acquirer of the target assets and the issuer of new shares, and it is a publicly listed company on the Shenzhen Stock Exchange [5][10]. - The remaining transaction parties include Hainan Juxin Technology Partnership, Wang Chuanhua, Wu Fengyun, and others, with no changes to their qualifications apart from the exclusion of Meng Xianwei [5][10]. Group 3: Major Agreements - The parties involved have signed a conditional asset purchase agreement, which outlines the transaction terms, asset pricing principles, payment methods, and other essential conditions [6][10]. - The termination agreement for the asset purchase agreement involving Meng Xianwei has been executed, confirming his exclusion from the transaction [6][10]. Group 4: Approvals and Authorizations - The transaction has received necessary approvals from the board of directors and relevant parties, with independent directors expressing agreement with the transaction [10][11]. - The transaction still requires approval from the Shenzhen Stock Exchange and registration with the China Securities Regulatory Commission before implementation [10][11]. Group 5: Disclosure of Information - Yanggu Huatai has fulfilled its disclosure obligations during the transaction process, including announcements related to the asset purchase and fundraising plans [12][13]. - The company has confirmed that there are no discrepancies in previously disclosed information and has complied with fair disclosure regulations [12][13]. Group 6: Legal Compliance - The transaction complies with relevant laws and regulations, including the Company Law, Securities Law, and restructuring management regulations [16][17]. - The involved parties have the necessary legal capacity and have signed relevant agreements, ensuring that the transaction can proceed without legal obstacles once all approvals are obtained [16][17].

Core Viewpoint - The adjustment of the transaction plan by Shandong Yanggu Huatai Chemical Co., Ltd. does not constitute a significant change according to relevant regulations and guidelines [1][2][3] Group 1: Transaction Adjustment Details - The company held multiple board meetings to review and approve the adjusted transaction plan, with the latest meeting on August 13, 2025 [1] - The specific adjustments include a reduction in the stake of the target asset from 100% to 99.64% and a slight decrease in the transaction price from 1,443.0425 million yuan to 1,437.9084 million yuan [1] Group 2: Regulatory Compliance - The adjustments made to the transaction plan are deemed not to constitute a significant change as they meet the criteria outlined in the "Major Asset Restructuring Management Measures" [2] - The reduction of one trading party and the corresponding asset share does not exceed 20% of the original transaction price, total assets, net assets, and operating income, thus qualifying for the exemption from being classified as a significant adjustment [2] Group 3: Independent Financial Advisor's Opinion - The independent financial advisor has confirmed that the adjustments to the transaction plan do not constitute a significant change based on the relevant regulations [3]

Summary of Key Points Core Viewpoint - The company intends to utilize temporarily idle raised funds for cash management to enhance fund efficiency while ensuring that the investment projects are not affected [1][2][7]. Group 1: Fundraising and Management - The total amount raised through the issuance of convertible bonds is RMB 650 million, with a net amount of RMB 644.15 million after deducting issuance costs [1][2]. - The company plans to use up to RMB 300 million of the temporarily idle funds for cash management, with a validity period of 12 months from the board's approval [2][4]. Group 2: Investment Strategy - The company will invest in low-risk, high-liquidity financial products issued by banks and securities firms, with investment periods not exceeding 12 months [3][4]. - The cash management strategy aims to ensure the preservation and appreciation of funds while safeguarding the interests of the company and its shareholders [2][4]. Group 3: Approval and Oversight - The board and supervisory committee have approved the use of idle funds for cash management, confirming that it will not impact the ongoing investment projects or the company's normal operations [6][7]. - The company will adhere to regulatory requirements for fund management and will disclose relevant information as per the Shenzhen Stock Exchange regulations [4][6].

Core Viewpoint - Yanggu Huatai (300121.SZ) has approved a proposal to utilize part of its idle raised funds and self-owned funds for cash management, with a total limit of up to RMB 90 million [1] Group 1: Financial Management - The company will use no more than RMB 30 million of temporarily idle raised funds and no more than RMB 60 million of self-owned funds for cash management [1] - The cash management period is set for 12 months from the date of the board's approval [1] - Within the approved limits, the funds can be used in a rolling manner, and the management is authorized to make relevant decisions and sign contracts [1]

Tel：+86 10 66578066 Fax：+86 10 66578016 E-mail：guantao@guantao.com 中国北京市西城区金融大街 5 号 新盛大厦 B 座 19 层 邮编：100032 19/F, Tower B, Xinsheng Plaza, No.5 Finance Street, Xicheng District, Beijing 100032, China 北京观韬律师事务所 关于山东阳谷华泰化工股份有限公司 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（二） 观意字 2025BJ001937 号 致：山东阳谷华泰化工股份有限公司 补充法律意见书（二） 二〇二五年八月 http：// www.guantao.com 北京观韬律师事务所 补充法律意见书（二） 北京观韬律师事务所 关于山东阳谷华泰化工股份有限公司 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 本所作为山东阳谷华泰化工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的专项法律顾问，已就本次交易出具了观意字 2025BJ001052 号《北京观韬律师事务所关于 ...

中泰证券股份有限公司 关于本次交易方案调整不构成重大调整的核查意见 山东阳谷华泰化工股份有限公司（以下简称"公司"或"上市公司"）于2025 年4月28日召开第六届董事会第九次会议、第六届监事会第七次会议，审议通过 了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的相关议案，并 于2025年4月29日披露了《山东阳谷华泰化工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报告书（草案）》。 （1）拟减少交易对象的，如交易各方同意将该交易对象及其持有的标的资 产份额剔除出重组方案，且剔除相关标的资产后按照下述有关交易标的变更的规 定不构成对重组方案重大调整的； 因对业绩承诺及补偿安排进行调整，上市公司于2025年6月27日召开第六届 董事会第十一次会议、第六届监事会第八次会议，审议通过了调整后的交易方案， 并披露了《山东阳谷华泰化工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报告书（草案）（修订稿）》。 由于上市公司拟进一步调整交易方案，上市公司于2025年8月13日召开第六 届董事会第十二次会议、第六届监事会第九次会议，审议通过了调整后的交易方 案，并披露了《山东阳 ...

中泰证券股份有限公司 关于 山东阳谷华泰化工股份有限公司 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 独立财务顾问报告 （修订稿） 独立财务顾问 二〇二五年八月 声明与承诺 中泰证券股份有限公司（以下简称"中泰证券"或"独立财务顾问"）接受 山东阳谷华泰化工股份有限公司（以下简称"阳谷华泰""上市公司"或"公司"） 的委托，担任阳谷华泰本次发行股份及支付现金购买资产并募集配套资金暨关联 交易之独立财务顾问，并制作本独立财务顾问报告。 本独立财务顾问报告是依据《公司法》《证券法》《重组管理办法》等相关 法律法规和交易各方提供的董事会决议、相关协议、审计报告、资产评估报告以 及本独立财务顾问在工作中形成的有关记录等文件，按照证券行业公认的业务标 准、道德规范和诚实信用、勤勉尽责精神，经审慎尽职调查后出具。本独立财务 顾问报告旨在对本次交易作出独立、客观和公正的评价，供广大投资者及有关方 面参考。 一、独立财务顾问声明 （一）本独立财务顾问与本次交易各方无任何关联关系。本独立财务顾问本 着客观、公正的原则对本次交易出具独立财务顾问报告； （二）本独立财务顾问报告所依据的文件和材料由相关各方提供，相关各 ...

中泰证券股份有限公司 关于山东阳谷华泰化工股份有限公司使用暂时闲置募集资金 进行现金管理的核查意见 中泰证券股份有限公司（以下简称"保荐机构"或"本保荐人"）作为山东 阳谷华泰化工股份有限公司（以下简称"阳谷华泰"或"公司"）持续督导的保 荐机构，根据《证券发行上市保荐业务管理办法》《上市公司监管指引第 2 号— —上市公司募集资金管理和使用的监管要求》《深圳证券交易所创业板股票上市 规则》和《深圳证券交易所上市公司自律监管指引第 2 号——创业板上市公司规 范运作》等法律法规及规范性文件的要求，对阳谷华泰拟使用暂时闲置募集资金 进行现金管理的事项进行了审慎核查，具体核查情况如下： 一、募集资金基本情况 根据中国证券监督管理委员会《关于同意山东阳谷华泰化工股份有限公司向 不特定对象发行可转换公司债券注册的批复》（证监许可〔2023〕1091 号），公司 向不特定对象发行可转换公司债券募集资金总额人民币 650,000,000.00 元。扣除 发行费用人民币 5,847,650.42 元（不含税），实际募集资金净额为人民币 644,152,349.58 元。信永中和会计师事务所（特殊普通合伙）已于 2023 年 ...

山东阳谷华泰化工股份有限公司 2024 年度、2023 年度 备考合并财务报表审阅报告 | 索引 | | 页码 | | --- | --- | --- | | 备考审阅审计报告 | | | | — | 备考合并资产负债表 | 1-2 | | — | 备考合并利润表 | 3 | | — | 备考合并财务报表附注 | 4-123 | 信永中和会计师事务所 北京市东城区朝阳门北大街 8号富华大厦A座9层 联系电话: telephone: +86(010)6554 2288 +86(010)6554 2288 certified public accountants 9/F, Block A, Fu Hua Mansion, No.8, Chaoyangmen Beidaj ie, Dongcheng District, Beij ing , 100027, P.R.China +86(010)6554 7190 +86(010)6554 7190 备考审阅报告 XYZH/2025JNAA3B0367 山东阳谷华泰化工股份有限公司 山东阳谷华泰化工股份有限公司全体股东： 我们审阅了后附的山东阳谷华泰化工股份有限公司（ ...

| 证券代码：300121 | 证券简称：阳谷华泰 公告编号：2025-105 | | --- | --- | | 债券代码：123211 | 债券简称：阳谷转债 | 山东阳谷华泰化工股份有限公司 关于发行股份及支付现金购买资产并募集配套资金 暨关联交易报告书（草案）修订说明的公告 本公司及董事会全体成员保证信息披露的内容真实、准确、完整，没有虚假记 载、误导性陈述或重大遗漏。 山东阳谷华泰化工股份有限公司（以下简称"公司"或"上市公司"）拟通 过发行股份及支付现金方式购买波米科技有限公司（以下简称"标的公司"）99.64% 股权，同时拟向不超过35名特定对象发行股份募集配套资金（以下简称"本次交 易"）。 | 重组报告书章节 | | 修订说明 | | --- | --- | --- | | | | 3、备考报表数据更新，修改对交易完成后上市公司偿 | | | | 债能力影响测算数据。 | | 第七节 | 本次交易合同的主要内 | 补充与孟宪威签订的《资产购买协议的终止协议》主 | | 容 | | 要内容。 | | 第八节 | 交易的合规性分析 | 1、修改调整后的收购股权比例、交易价格、募集资金 | | | ...