关于山东联创产业发展集团股份有限公司 前期差错更正专项说明的鉴证报告 和信专字(2025) 第 000527 号 | 目 录 | 页 码 | | --- | --- | | 一、前期差错更正专项说明的鉴证报告 | 1-2 | | 二、前期会计差错更正专项说明 | 1-14 | 和信会计师事务所(特殊普通合伙) l agent 二〇二五年十一月二十八日 山东联创产业发展集团股份有限公司 鉴证报告 关于山东联创产业发展集团股份有限公司 前期差错更正专项说明的鉴证报告 和信专字(2025) 第 000527 号 山东联创产业发展集团股份有限公司全体股东: 我们接受山东联创产业发展集团股份有限公司(以下简称"联创股份")委 托,鉴证了后附的联创股份管理层编制的《山东联创产业发展集团股份有限公司 前期会计差错更正专项说明》(以下简称"专项说明")。 一、管理层的责任 联创股份管理层的责任是按照《企业会计准则第28号 -- 会计政策、会计 估计变更和差错更正》、中国证券监督管理委员会《公开发行证券的公司信息披 露编报规则第19号 -- 财务信息的更正及相关披露》等相关规定编制专项说明, 并保证其内容真实、准确、完整,不存 ...

证券代码：300343 证券简称：ST 联创 公告编号：2025-068 山东联创产业发展集团股份有限公司 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。 特别提示： 1、公司本次对前期会计差错采用追溯重述法进行更正，相应对 2017 年至 2019 年年度财务报表进行会计差错更正及追溯调整。因 2017 年至 2019 年财务报表的调 整，会持续影响后续年度财务报表的金额，根据会计追溯调整原则，公司同时对 2020 年、2021 年度财务报表进行连贯修正以保证数据准确性和合规性。 2、本次会计差错更正及追溯调整后的相关财务数据，未触及《深圳证券交易所 创业板股票上市规则》第 10.3.1 条规定的财务类强制退市情形。 山东联创产业发展集团股份有限公司（以下简称"公司"或"联创股份"）于 2025 年 11 月 28 日召开第四届董事会第二十九次会议，审议通过了《关于前期会计 差错更正及追溯调整的议案》。根据《企业会计准则第 28 号——会计政策变更、 会计估计变更和差错更正》《公开发行证券的公司信息披露编报规则第 19 号——财 务信息的更正及相关披露》等相 ...

Core Insights - ST Lianchuang executed a block trade of 409,700 shares on November 26, with a transaction value of 2.3516 million yuan, accounting for 1.94% of the total trading volume for the day [1][2]. Group 1: Transaction Details - The transaction price was 5.74 yuan per share, which remained unchanged compared to the market closing price of 5.74 yuan [1][2]. - The buyer was Zhongyou Securities Co., Ltd., while the seller was China Merchants Securities Co., Ltd. [2].

Core Viewpoint - The company, ST Lianchuang, expresses optimism about the prospects of its fluorine chemical products and solid-state batteries, highlighting the potential of its main products, including fluorinated refrigerants and PVDF for new energy materials [2] Group 1: Company Overview - ST Lianchuang's main products in the fluorine chemical sector include fluorinated refrigerants and PVDF, which are expected to have a broad market outlook [2]

Group 1 - The core point of the article is that ST Lianchuang is engaged in research related to polymer-based solid electrolytes in collaboration with Sun Yat-sen University, currently at the small-scale testing stage [2][3] - An investor inquired about the company's technological reserves in relation to a new solid-state electrolyte developed by Tsinghua University, which aligns with the company's focus on fluorine-containing new materials and polymer compounds [2] - The company's main business involves the production of fluorine-containing new materials, which is relevant to the ongoing research on solid-state electrolytes [2]

Core Viewpoint - The company is focusing on the research and development of polymer-based solid-state battery electrolytes and has obtained patents related to electrolytes [1] Summary by Categories Research and Development - The company's solid-state electrolyte research is currently in the small-scale testing phase, with some technical parameters still undergoing continuous testing [1]

Group 1 - On November 18, ST Lianchuang executed a block trade of 330,000 shares, with a transaction value of 2.046 million yuan, accounting for 0.47% of the total trading volume for the day [1][2] - The transaction price was 6.20 yuan per share, which represents a discount of 1.12% compared to the market closing price of 6.27 yuan [1][2]

Core Viewpoint - The PVDF concept sector has seen a rise of 2.38%, ranking 7th among concept sectors, with 14 stocks increasing in value, including notable gains from companies like Duofluor and Shenzhen New Star, which hit the daily limit [1][2]. Market Performance - The top-performing concept sectors today include: - Organic Silicon: +4.65% - Fluorochemical: +3.92% - Silicon Energy: +3.67% - Phosphate Chemical: +3.47% - Titanium Dioxide: +3.37% - PVDF: +2.38% [2] - The PVDF sector attracted a net inflow of 1.199 billion yuan, with 9 stocks receiving significant capital inflows, and 5 stocks seeing over 50 million yuan in net inflow [2]. Key Stocks in PVDF Sector - The leading stocks in terms of net capital inflow and performance include: - Duofluor: +10.01%, net inflow of 838.53 million yuan, net inflow ratio of 11.72% - Zhejiang Zhongcheng: +9.95%, net inflow of 159.31 million yuan, net inflow ratio of 45.45% - Purtai: +2.74%, net inflow of 85.67 million yuan, net inflow ratio of 5.08% [3][4]. Declining Stocks - Stocks with notable declines include: - Zhongchuang Environmental Protection: -4.44% - Shengjing Micro: -2.18% - Dongfeng Group: -2.00% [1][4].

Core Viewpoint - The fluorochemical sector in the A-share market is experiencing significant growth, driven by the rising prices of lithium hexafluorophosphate and strong demand from the new energy and energy storage industries [1] Price Trends - The price of lithium hexafluorophosphate has surged, reaching nearly 120,000 yuan/ton within a week after breaking 110,000 yuan/ton on October 31 [1] - The price has increased over 140% from its low of 49,800 yuan/ton on July 18 to the current mainstream price of 119,800 yuan/ton [1] Supply and Demand Dynamics - The market is facing a tight supply-demand balance, with the supply likely to remain constrained until 2026, suggesting further price increases are possible [1] - The price increase is attributed to a combination of surging demand from downstream industries and cautious capacity expansion on the supply side [1] Stock Performance - Several fluorochemical stocks have shown strong performance, with notable gains including: - Dongyue Silicon Materials: 20.04% increase, market cap of 13.7 billion yuan, YTD increase of 46.85% [2] - Zhongxin Fluorine Materials: 10.02% increase, market cap of 8.83 billion yuan, YTD increase of 112.28% [2] - Duofluorine: 10.01% increase, market cap of 38.2 billion yuan, YTD increase of 171.70% [2] - Other companies like Tianji Co., Shenzhen New Star, and Tianqi Materials also reported significant gains [2]

Core Insights - The fluorochemical sector in A-shares is experiencing a high prosperity cycle, driven by leading companies achieving significant performance and stock price increases [1] - Major companies like Duofluoride (多氟多) and Yonghe Co. (永和股份) reported net profit growth exceeding 190% in the first three quarters, with Duofluoride leading at a remarkable 407.74% increase [1] - The stock prices of top companies have surged, with Duofluoride's increase over 130% and others like Dongyangguang (东阳光) and Juhua Co. (巨化股份) achieving over 40% gains, indicating a "Davis Double Play" effect [1] Industry Performance - Juhua Co. achieved revenue surpassing 20 billion yuan, maintaining its position as the largest player in the sector [1] - The high prosperity in the industry is primarily attributed to the significant price increases of lithium hexafluorophosphate and refrigerants, with the former reaching a near two-year high of 107,500 yuan per ton since July [1] - Refrigerants are benefiting from supply contraction and rising demand, sustaining strong market conditions [1] Market Outlook - Industry insiders and listed companies express optimism about the sustainability of this high prosperity, although some caution that prices of the two key products may reach rational levels while continuing to rise [1] - There is a noted divergence within the sector, as companies like Jinshi Resources (金石资源) face profit declines due to insufficient capacity release from technical upgrades, while ST Lianchuang (ST联创) experiences stock price divergence despite significant profit increases due to disclosure violations [1]