北京市东城区建国门内大街 26 号新闻大厦 7 层、8 层 电话：010-88004488/66090088 传真：010-66090016 邮编：100005 北京国枫律师事务所 关于江苏南大光电材料股份有限公司 2026 年第一次临时股东会的 法律意见书 国枫律股字[2026]A0019 号 致：江苏南大光电材料股份有限公司（贵公司） 北京国枫律师事务所（以下简称"本所"）接受贵公司的委托，指派律师出席并见 证贵公司 2026 年第一次临时股东会（以下简称"本次会议"）。 网络投票结果均由深圳证券交易所交易系统和互联网投票系统予以认证； 3．本所及经办律师依据《证券法》《证券法律业务管理办法》《证券法律业务执 业规则》等规定及本法律意见书出具日以前已经发生或者存在的事实，严格履行了法定 职责，遵循了勤勉尽责和诚实信用原则，进行了充分的核查验证，保证本法律意见所认 定的事实真实、准确、完整，所发表的结论性意见合法、准确，不存在虚假记载、误导 性陈述或者重大遗漏，并承担相应法律责任； 4．本法律意见书仅供贵公司本次会议之目的使用，不得用作任何其他用途。本所 律师同意将本法律意见书随贵公司本次会议决议一起予以公 ...

证券代码：300346 证券简称：南大光电 公告编号：2026-006 江苏南大光电材料股份有限公司 2026年第一次临时股东会决议公告 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。 特别提示： 1、本次股东会无否决议案的情况； 2、本次股东会无涉及变更以往股东会决议的情形； 3、本次股东会采取现场投票和网络投票相结合的方式召开。 现场会议时间：2026 年 1 月 22 日（星期四）14:30 网络投票时间：2026 年 1 月 22 日（星期四） （1）通过深圳证券交易所交易系统进行网络投票的具体时间为 2026 年 1 月 22 日 9:15-9:25、9:30-11:30、13:00-15:00； （2）通过深圳证券交易所互联网投票系统投票的具体时间为 2026 年 1 月 22 日上 午 9:15 至下午 15:00 期间的任意时间。 一、会议召开和出席情况 1、召集人：公司董事会； 2、表决方式：现场投票和网络投票相结合的方式； 3、会议召开时间： 4、现场会议召开地点：苏州工业园区胜浦平胜路 67 号； 5、现场会议主持人：公司董事长冯剑松先生 ...

Group 1 - Nanda Optoelectronics experienced a decline of 5.13% on January 22, with a stock price of 58.03 yuan per share, a trading volume of 3.139 billion yuan, a turnover rate of 8.06%, and a total market capitalization of 40.108 billion yuan [1] - The company, established on December 28, 2000, and listed on August 7, 2012, specializes in the production, research, and sales of advanced electronic materials, with applications in integrated circuits, flat panel displays, LEDs, third-generation semiconductors, photovoltaics, and semiconductor lasers [1] - The revenue composition of Nanda Optoelectronics includes specialty gas products at 60.95%, precursor materials (including MO sources) at 27.80%, other products at 7.02%, and additional items at 4.23% [1] Group 2 - Nanda Optoelectronics is among the top holdings of the Southern Fund's Southern CSI 500 ETF (510500), which reduced its holdings by 207,200 shares in the third quarter, now holding 10.0607 million shares, representing 1.53% of the circulating shares [2] - The Southern CSI 500 ETF has a current scale of 144.69 billion yuan, with a year-to-date return of 11.78%, ranking 741 out of 5542 in its category, and a one-year return of 50.66%, ranking 1211 out of 4256 [2] Group 3 - The Southern Semiconductor Industry Index Initiated A Fund (020839) holds 282,300 shares of Nanda Optoelectronics, unchanged from the previous period, accounting for 3.45% of the fund's net value [4] - This fund has a current scale of 1.95 billion yuan, with a year-to-date return of 20.26%, ranking 61 out of 5542 in its category, and a one-year return of 90.49%, ranking 144 out of 4256 [4]

Core Viewpoint - The data indicates significant outflows of capital from various stocks, with notable amounts withdrawn from companies across different industries, suggesting a potential shift in investor sentiment and market dynamics [1][2][3] Group 1: Major Stocks with Capital Outflows - Sanhua Intelligent Control experienced a capital outflow of 1.402 billion, with a decline of 2.73% in stock price [2] - Tongfu Microelectronics saw a capital outflow of 1.309 billion, with a decrease of 1.55% [2] - Contemporary Amperex Technology reported a capital outflow of 1.143 billion, with a drop of 2.8% [2] - Zhaoyi Innovation also faced a capital outflow of 1.143 billion, with a decline of 1.93% [2] - Changdian Technology had a significant outflow of 861 million, with a sharp decrease of 6.25% [2] Group 2: Other Notable Stocks - Hunan Silver experienced a capital outflow of 836 million, but its stock price increased by 6.67% [2] - Huada Technology saw an outflow of 825 million, with a decline of 3.1% [2] - Yango Technology faced a capital outflow of 723 million, with a significant drop of 6.37% [2] - Sungrow Power Supply had an outflow of 720 million, with a decrease of 1.16% [2] - TBEA reported a capital outflow of 653 million, with a decline of 2.5% [2] Group 3: Additional Stocks with Capital Outflows - Baiwei Storage experienced a capital outflow of 588 million, with a slight decrease of 0.79% [2] - Nanda Optoelectronics saw an outflow of 577 million, with a decline of 4.25% [3] - Lens Technology faced a capital outflow of 565 million, with a decrease of 2.09% [3] - Zijin Mining reported an outflow of 556 million, with a decline of 2.31% [3] - EVE Energy experienced a capital outflow of 555 million, with a drop of 2.99% [3]

Market Overview - The electronic chemicals sector experienced a decline of 0.64% on January 20, with Tiantong Co., Ltd. leading the drop [1] - The Shanghai Composite Index closed at 4113.65, down 0.01%, while the Shenzhen Component Index closed at 14155.63, down 0.97% [1] Stock Performance - Notable gainers in the electronic chemicals sector included: - Xilong Science (002584) with a closing price of 10.10, up 10.02% and a trading volume of 1.2381 million shares, totaling 1.206 billion yuan [1] - Jianghuai Microelectronics (603078) closed at 23.56, up 9.99% with a trading volume of 37,200 shares, totaling 87.6188 million yuan [1] - Kaihua Materials (920526) closed at 28.82, up 7.86% with a trading volume of 57,400 shares, totaling 161 million yuan [1] - Major decliners included: - Tiantong Co., Ltd. (600330) closed at 11.45, down 9.98% with a trading volume of 1.0922 million shares, totaling 1.277 billion yuan [2] - Guoci Materials (300285) closed at 31.16, down 7.29% with a trading volume of 578,800 shares, totaling 184.2 million yuan [2] - Tiancheng Technology (688603) closed at 87.39, down 6.37% with a trading volume of 47,000 shares, totaling 417 million yuan [2] Capital Flow - The electronic chemicals sector saw a net outflow of 580 million yuan from institutional investors, while retail investors contributed a net inflow of 125 million yuan [2] - Notable capital flows included: - Xilong Science (002584) had a net inflow of 270 million yuan from institutional investors, but a net outflow of 99.1879 million yuan from retail investors [3] - Feikai Materials (300398) recorded a net inflow of 121 million yuan from institutional investors, with a slight outflow from retail investors [3] - Jianghuai Microelectronics (603078) had a significant net inflow of 48.3217 million yuan from institutional investors, but faced outflows from both retail and speculative investors [3]

Core Insights - The global semiconductor materials market is experiencing a strong recovery, with a market size of $66.7 billion in 2023 and expected to exceed $73 billion by 2025, driven by demand from AI and wafer fab expansions [1] - China is becoming a key growth engine in the semiconductor materials market, with a sales figure of $13.1 billion in 2023, marking a year-on-year growth of 3.8% and increasing its global market share to 20% [1] Market Structure - Semiconductor materials are divided into wafer manufacturing materials and packaging materials, with wafer manufacturing materials dominating the market at 62.2% share ($41.5 billion) in 2023 [2] - Silicon wafers hold the largest share in wafer manufacturing materials at 33%, followed by electronic specialty gases (14%) and photomasks (13%) [2] - The market is highly concentrated, with major players in silicon wafers and photolithography materials predominantly from Japan and the U.S. [2] Core Material Breakthroughs - Domestic companies are making significant progress in wafer manufacturing materials, with local firms achieving breakthroughs in 12-inch silicon wafers and photolithography materials [3][4] - The domestic market for electronic specialty gases is also advancing, with companies like Huate Gas entering the TSMC supply chain [4] Packaging Materials - The global packaging materials market saw a decline of 10.1% to $25.2 billion in 2023, but advanced packaging is driving growth, with a projected increase of 19.62% [5] - Domestic companies are rapidly iterating technology in advanced packaging materials, with significant market shares in lead frames and packaging substrates [5] Import Dependency and Policy Support - China still faces significant import dependency in key categories like photolithography materials and electronic specialty gases, with over 90% reliance on imports for high-end materials below 14nm [6][8] - The government is focusing on critical areas through initiatives like the National Big Fund, aiming for 70% self-sufficiency in core materials by 2030 [6][8] Challenges and Future Outlook - Despite notable advancements, the industry faces challenges such as reliance on foreign technology for EUV-grade silicon wafers and high-end photolithography materials [7] - The advanced packaging materials market is expected to reach $39.3 billion by 2025, indicating a significant growth opportunity for domestic companies [7]

Group 1 - The semiconductor equipment ETF (159327) has seen a 0.22% increase, with a trading volume exceeding 17 million, indicating active market participation [1] - The top ten weighted stocks within the ETF show mixed performance, with notable movements including a 1.21% drop in Zhongwei Company and a 2.22% decline in Chip Source Micro [1] - The ETF has experienced net inflows for ten consecutive days, accumulating over 390 million, and its latest fund size has reached 1.125 billion, surpassing the 1 billion threshold [1] Group 2 - China's GDP has reached a new milestone of 140 trillion yuan, with a year-on-year growth of 5% [4] - By 2025, the added value of the digital product manufacturing industry is expected to grow by 9.3%, while the information transmission, software, and IT services sector is projected to grow by 11.1% [4] - The rapid development of "AI+" has led to significant production increases in storage chips and servers, with growth rates of 22.8% and 12.6% respectively [4] Group 3 - The demand for memory bandwidth and capacity driven by AI training and inference is propelling the storage industry into a new growth cycle, with both volume and price increasing [5] - The semiconductor equipment ETF focuses on critical segments such as lithography, etching, thin film deposition, cleaning equipment, and silicon wafers, covering leading companies like North Huachuang and Zhongwei Company [5] - The capital expenditure cycle in the equipment sector is expected to continue until 2030, providing long-term investment value amid the expansion of AI servers, smart terminals, and storage chips [5] Group 4 - Investors can also access the semiconductor industry through linked funds (Class A 023828, Class C 023829) to benefit from the rising industry prosperity and the dividends of domestic chip production [6]

Core Viewpoint - The company is currently engaged in several construction projects, including an expansion project for producing 2,000 tons of high-purity electronic-grade trifluorine nitrogen and an upgrade of its research and development center [2]. Group 1 - The company is working on a project to expand its production capacity for high-purity electronic-grade trifluorine nitrogen, targeting an annual output of 2,000 tons [2]. - An upgrade and renovation project for the company's research and development center is also underway [2]. - Investors are encouraged to refer to the company's periodic reports for more detailed information regarding these projects [2].

格隆汇1月16日丨南大光电(300346.SZ)公布，经自查，江苏南大光电材料股份有限公司（简称"母公 司"）2025年度因收到子公司大额分红，致使高新技术产品（服务）收入占同期总收入的比例低于 60%，不享受15%的高新技术企业所得税税收优惠政策。根据公司披露的《2025年半年度报告》，母公 司2025年1-6月剔除分红收益（免税收入）后的净利润为-1,479.36万元。同时，鉴于企业所得税实行按 年度汇算清缴，经初步测算，母公司2025年度应纳税所得额为负，无需缴纳企业所得税。因此，该税率 调整事项预计不会对2025年度实际缴纳的企业所得税金额产生影响。最终结果以会计师事务所出具的年 度审计报告为准。 母公司于2023年11月取得江苏省科学技术厅、江苏省财政厅、国家税务总局江苏省税务局联合签发的 《高新技术企业证书》，证书编号：GR202332001694，有效期：三年。根据《中华人民共和国企业所 得税法》《中华人民共和国企业所得税法实施条例》等有关规定，母公司自高新技术企业证书颁发之日 所在年度起三年内（即2023年、2024年、2025年），可享受国家关于高新技术企业的相关税收优惠政 策，即按15%的 ...

证券代码：300346 证券简称：南大光电 公告编号：2026-005 江苏南大光电材料股份有限公司 关于母公司企业所得税税率调整的公告 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。 1、经自查，江苏南大光电材料股份有限公司（以下简称"母公司"）2025年度 因收到子公司大额分红，致使高新技术产品（服务）收入占同期总收入的比例低于 60%，不享受15%的高新技术企业所得税税收优惠政策。 2、根据公司披露的《2025年半年度报告》，母公司2025年1-6月剔除分红收益 （免税收入）后的净利润为-1,479.36万元。同时，鉴于企业所得税实行按年度汇算 清缴，经初步测算，母公司2025年度应纳税所得额为负，无需缴纳企业所得税。因 此，该税率调整事项预计不会对2025年度实际缴纳的企业所得税金额产生影响。最 终结果以会计师事务所出具的年度审计报告为准。 母公司于2023年11月取得江苏省科学技术厅、江苏省财政厅、国家税务总局江 苏省税务局联合签发的《高新技术企业证书》，证书编号：GR202332001694，有效 期：三年。 根据《中华人民共和国企业所得税法》《中 ...