一、 本次计提和转回信用减值准备及资产减值准备情况概述 证券代码：300849 证券简称：锦盛新材 公告编号：2025-041 浙江锦盛新材料股份有限公司 1、 本次计提和转回信用减值准备及资产减值准备的原因 为真实、客观地反映浙江锦盛新材料股份有限公司（以下简称"公司"） 的财务状况及资产价值，根据《企业会计准则》《深圳证券交易所创业板股票 上市规则》及公司会计政策的相关规定，本着谨慎性原则，对截至 2025 年 9 月 30 日合并报表范围内可能发生减值迹象的相关资产进行计提信用减值准备 及资产减值准备。 2、 本次计提和转回减值准备的资产范围和总金额 本公司及董事会全体成员保证信息披露内容的真实、准确、完整，没有虚 假记载、误导性陈述或重大遗漏。 关于 2025 年前三季度计提和转回信用减值准备及资产减值准 备的公告 对于购买或源生的已发生信用减值的金融资产，公司在资产负债表日仅将 自初始确认后整个存续期内预期信用损失的累计变动确认为损失准备。 公司对合并报表范围内截至 2025 年 9 月 30 日可能发生减值迹象的资产 （范围包括应收款项、其他应收款、存货、合同资产、固定资产、长期股权投 资、无形资 ...

Financial Performance - The company's operating revenue for Q3 2025 was ¥86,530,491.10, a decrease of 6.77% compared to the same period last year[5] - The net profit attributable to shareholders was -¥675,343.51, representing a decline of 316.77% year-on-year[5] - The net profit attributable to shareholders after deducting non-recurring gains and losses was -¥1,722,230.95, a significant drop of 3,510.78% compared to the previous year[5] - The company reported a net loss of -¥9,471,881.03 for the first nine months of 2025, a decline of 1,183.73% compared to the same period last year[11] - For the period from January to September 2025, the company achieved operating revenue of CNY 237.51 million, a decrease of 8.41% compared to the same period last year[13] - The net profit attributable to shareholders for the period was a loss of CNY 9.47 million, a decrease of 1183.73% year-on-year[13] - Net profit for the period was a loss of ¥9,471,881.03, compared to a profit of ¥874,009.84 in the previous period, indicating a significant decline[24] Assets and Liabilities - Total assets at the end of Q3 2025 were ¥701,419,689.12, down 4.23% from the end of the previous year[5] - Total assets decreased to ¥701,419,689.12 from ¥732,383,214.73, a decline of approximately 4.2%[22] - Total liabilities decreased to ¥112,137,433.38 from ¥133,629,077.96, a reduction of about 16.1%[22] - Non-current assets totaled ¥402,454,553.43, down from ¥434,855,168.08, reflecting a decrease of approximately 7.4%[22] - Current liabilities decreased to ¥103,447,924.60 from ¥123,740,061.16, a decline of about 16.4%[22] Cash Flow - The company's cash flow from operating activities for the first nine months of 2025 was ¥17,419,688.51, an increase of 1.67% year-on-year[12] - Operating cash flow for the current period is CNY 17,419,688.51, a slight increase from CNY 17,134,141.93 in the previous period, reflecting a stable operational performance[27] - Cash received from sales of goods and services was CNY 263,910,110.03, slightly down from CNY 266,379,116.69, suggesting a minor decline in sales revenue[27] - Total cash outflow from operating activities was CNY 249,832,948.32, down from CNY 252,749,665.83, indicating better cost management[27] - The company’s cash flow from operations remains positive, indicating ongoing operational viability despite fluctuations in other cash flow categories[27] Investment Activities - The net cash flow from investment activities decreased by 82.11% to ¥15,441,859.24, primarily due to changes in wealth management scale[12] - Total cash inflow from investment activities decreased to CNY 110,966,282.24 from CNY 162,104,945.87, indicating a reduction in investment recovery[28] - Net cash flow from investment activities dropped significantly to CNY 15,441,859.24 from CNY 86,325,013.57, highlighting a decline in investment returns[28] Regulatory Issues - The company received a notice from the China Securities Regulatory Commission regarding a suspected violation of information disclosure laws in June 2025[18] - The company and related parties received a warning letter from the Zhejiang Regulatory Bureau in September 2025 for regulatory measures taken against them[18] Shareholder Information - The top ten shareholders hold a combined 35.11% of the company's shares, with the largest shareholder, Ruan Rongtao, holding 20.32%[15] Other Financial Metrics - The overall gross profit margin for the same period was 19.75%, up from 18.83% in the previous year, reflecting a 0.92% increase[13] - Basic and diluted earnings per share were both -0.0631, down from 0.0058 in the previous period[26] - Financial expenses decreased by 64.70% to ¥460,316.11, mainly due to a reduction in financing scale[10] - The company experienced a 40.33% increase in other income to ¥3,346,425.36, primarily from government subsidies[10]

Core Viewpoint - Zhejiang Jinsheng New Materials Co., Ltd. faces regulatory penalties for failing to disclose related party transactions involving the chairman's nephew, coinciding with a recent share reduction plan by the second-largest shareholder [1][3][5] Group 1: Regulatory Issues - The company received an administrative penalty notice from the Zhejiang Securities Regulatory Bureau for not disclosing a related party transaction involving its chairman's nephew, who was awarded a construction contract worth 1.18 billion yuan [3][5] - The contract was later amended to a total of 1.50 billion yuan, with significant transaction amounts occurring in 2022, which constituted 18.6% of the company's audited net assets for that year [4][5] - The regulatory body plans to impose a fine of 1.5 million yuan on the company and additional fines on four responsible individuals, totaling 5.5 million yuan [5][6] Group 2: Financial Performance - Since its IPO in July 2020, the company has experienced a decline in revenue and profits, with a 24.3% drop in revenue to 260 million yuan in 2020 and a 47.46% decrease in net profit [7][8] - The company has reported consecutive losses over the past three years, with net profits of -22.51 million yuan in 2022 and -22.64 million yuan in 2024 [8] - In the first half of 2025, the company continued to report losses, with a revenue of 151 million yuan, down 9.33% year-on-year [8] Group 3: Shareholder Actions - The second-largest shareholder, Ningbo Liyi Venture Capital Center, announced a plan to reduce its holdings by up to 300,000 shares, representing 2% of the total share capital [9][10] - This shareholder had previously faced penalties for violating reduction commitments, having sold shares below the promised minimum price [11]

Core Viewpoint - Jinsong New Materials (300849.SZ) faces administrative penalties due to undisclosed related party transactions involving its chairman's nephew, resulting in a total fine of 5.5 million yuan [2][5]. Financial Performance - Jinsong New Materials has reported continuous losses over the past three and a half years, with a cumulative loss of 77.83 million yuan [8]. - Revenue figures for 2022 to 2024 are 243 million yuan, 260 million yuan, and 333 million yuan, showing year-on-year changes of -17.19%, 7.04%, and 28.15% respectively [7]. - Net profits for the same period are -22.51 million yuan, -23.87 million yuan, and -22.65 million yuan, with year-on-year changes of -312.62%, -6.07%, and 5.14% respectively [7]. Related Party Transactions - The related party transaction in question involved a construction project worth 120 million yuan in 2022, which constituted 18.6% of the company's audited net assets for that year [4]. - The chairman's nephew, Ruan Zhongyan, was found to have effectively controlled the project, leading to the violation of disclosure regulations [4][5]. Project Status - The "Annual Production of 60 Million Sets of Cosmetic Packaging Containers" project has not yet been put into use, despite being completed in April 2024 [6][10]. - The project is still in the process of obtaining property certificates, indicating delays in operational readiness [10]. Management and Governance - The company has acknowledged its failures in governance and information disclosure, committing to improve internal controls and compliance with regulations [5]. - Key executives, including the chairman and general manager, have been penalized for their roles in the undisclosed transactions [5].

Core Viewpoint - A hidden "family transaction" and a financial report with significant omissions are causing severe consequences for a listed company and its investors [1] Group 1: Regulatory Actions - On October 22, 2025, the company received a notice from the Zhejiang Securities Regulatory Bureau regarding administrative penalties for information disclosure violations, resulting in a warning and a fine of 1.5 million yuan, with total penalties for executives reaching 5.5 million yuan [1][4] - The investigation revealed a related party transaction amounting to 120 million yuan, where the chairman designated his nephew to undertake a major engineering project without proper disclosure in the annual report [1][2][3] Group 2: Financial Impact - The related party transaction constituted 18.6% of the company's audited net assets for 2022, which should have been disclosed as a significant matter [3] - The company has faced continuous losses for three consecutive years, with net profits of -22.51 million yuan in 2022, -23.87 million yuan in 2023, and -22.65 million yuan in 2024, totaling nearly 70 million yuan in losses [7] - In the first half of 2025, the company reported a revenue of 151 million yuan, a year-on-year decline of 9.33%, and a net profit loss of 8.80 million yuan, a staggering decline of 1663.9% [7] Group 3: Investor Reactions - Following the administrative penalties, investors began to pursue legal action due to losses incurred from the company's stock price decline of 22.21% over 17 trading days after the investigation announcement [8] - Investors who purchased shares between April 22, 2023, and June 27, 2025, and sold or still hold shares after June 28, 2025, may be eligible for compensation [8]

Core Viewpoint - Jinsheng New Materials (300849.SZ) has received an administrative penalty notice from the Zhejiang Securities Regulatory Bureau for suspected violations of information disclosure laws [1] Group 1: Administrative Penalty Details - The Zhejiang Securities Regulatory Bureau has completed its investigation and intends to impose penalties on Jinsheng New Materials and several individuals for violations related to information disclosure [1][2] - The violations include failing to disclose a related party transaction involving a construction project worth 120 million yuan, which constituted 18.6% of the company's audited net assets for 2022 [2][3] Group 2: Individuals Involved - The individuals involved include the company's chairman, the general manager, the chairman of the supervisory board, and a vice general manager, all of whom are accused of failing to ensure the accuracy and completeness of the 2022 annual report [3][4] - Specific penalties proposed include a warning and fines totaling 5.5 million yuan, with Jinsheng New Materials facing a fine of 1.5 million yuan and the individuals facing fines ranging from 50,000 to 1.5 million yuan [4] Group 3: Financial Performance - Jinsheng New Materials reported revenues of 243 million yuan, 260 million yuan, and 333 million yuan for the years 2022 to 2024, with net losses of approximately 22.5 million yuan, 23.9 million yuan, and 22.6 million yuan respectively [7] - In the first half of 2025, the company achieved revenue of 151 million yuan, a year-on-year decline of 9.33%, with a net loss of approximately 8.8 million yuan [7]

最关键的是，这本来应该经过关联交易审议程序，但锦盛新材直到今年4月才追认这笔关联交易。然而 为时已晚，随着监管介入，锦盛新材、公司董事长及多名高管也被处罚。 指定项目由上市公司董事长侄子承包 10月22日晚间，锦盛新材公告披露了信披违规的前因后果。 2021年12月6日，锦盛新材与浙江宏祥建设工程有限公司(以下简称浙江宏祥)签订《建设工程施工合 同》，约定浙江宏祥承包"年产6000万套化妆品包装容器建设项目"厂房建设(以下简称6000万套项目)。 同日，浙江宏祥与阮钟炎签订《工程项目内部承包经营协议》，将上述厂房建设交由阮钟炎实际承包。 浙江宏祥仅按合同金额的一定比例收取管理费，阮钟炎控制项目章、自主雇员建设、自主采购与付款、 自主与锦盛新材对接请款、自负盈亏，实质系阮钟炎与锦盛新材开展业务。 经查，阮钟炎系锦盛新材实际控制人兼董事长阮荣涛的侄子，阮荣涛正因为叔侄关系，才指定将6000万 套项目交由阮钟炎实际承包，并要求浙江宏祥在合同签订等安排中予以配合。 《每日经济新闻》记者注意到，锦盛新材是在6月27日收到证监会立案通知书。在此之前的2个月，锦盛 新材突然追认了这笔关联交易。 供应商为锦盛新材（30084 ...

Core Viewpoint - Zhejiang Jinsong New Materials Co., Ltd. is facing regulatory penalties for information disclosure violations, with a total fine of 4.5 million yuan proposed by the China Securities Regulatory Commission [1][2]. Summary by Sections Regulatory Actions - The company and four related individuals received a warning and a total fine of 4.5 million yuan from the Zhejiang Regulatory Bureau of the China Securities Regulatory Commission [1]. - The penalties include 1.5 million yuan for the company, 1.5 million yuan for the chairman, and varying fines for other executives [2]. Related Transactions - In December 2021, Jinsong New Materials signed a construction contract with Zhejiang Hongxiang for a project to produce 60 million cosmetic packaging containers, which was later internally contracted to Ruan Zhongyan, the actual controller's nephew [1][2]. - The related party transaction amounted to 120 million yuan in 2022, representing 18.6% of the company's audited net assets for that year [2]. Company Response - The company stated that its operations remain normal and that the incident will not significantly impact its business [2]. - Jinsong New Materials expressed sincere apologies to investors and committed to improving internal governance and information disclosure practices [2].

Core Viewpoint - Jinsong New Materials (300849) has received an administrative penalty notice for information disclosure violations, resulting in fines for the company and its executives [2][3]. Group 1: Administrative Penalties - The company was fined 1.5 million yuan, and the chairman, Ruan Rongtao, was also fined 1.5 million yuan for the violations [2]. - The former general manager, Ruan Qijiang, and the chairman of the supervisory board, Xia Shuliang, received warnings and fines of 1 million yuan each, while the former vice president and director, Ruan Cenghong, received a warning and a 500,000 yuan fine [2]. Group 2: Violations Details - The main violation involved failing to disclose related party transactions in the 2022 annual report, specifically a construction contract with Zhejiang Hongxiang for a project valued at 120 million yuan, which accounted for 18.6% of the company's audited net assets for that year [3]. - The contract was improperly awarded to Ruan Zhongyan, the nephew of Ruan Rongtao, without proper disclosure, constituting a related party transaction [3]. Group 3: Company Response and Governance - The company held a board meeting on April 29, 2023, to retroactively approve the related party transaction, which was later confirmed by a shareholder meeting with a 99.97% approval rate [4]. - The company has committed to improving internal governance, enhancing operational standards, and ensuring compliance with information disclosure regulations to protect shareholder interests [4]. Group 4: Company Background - Jinsong New Materials has over 20 years of experience in the production and sale of cosmetic packaging materials, offering a wide range of products, including over 1,000 specifications for well-known brands [5]. - The company was listed on the Growth Enterprise Market in July 2020, raising funds for projects aimed at increasing production capacity [5].

Core Viewpoint - The company, Jinsheng New Materials, has received a warning and a fine from the Zhejiang Regulatory Bureau of the China Securities Regulatory Commission for suspected violations of information disclosure laws [1] Group 1: Regulatory Actions - The company was warned and fined 1.5 million yuan for failing to disclose a related party transaction in its 2022 annual report [1] - The former chairman, Ruan Rongtao, received a warning and a fine of 150,000 yuan [1] - The former general manager, Ruan Qijiang, and the chairman of the supervisory board, Xia Shuliang, each received a warning and a fine of 100,000 yuan [1] - The former deputy general manager, Ruan Cenghong, received a warning and a fine of 50,000 yuan [1] Group 2: Related Party Transactions - In December 2021, the company signed a construction contract with Zhejiang Hongxiang Construction Engineering Co., Ltd., which was actually contracted to Ruan Rongtao's nephew, Ruan Zhongyan [1] - The related party transaction amounted to 120 million yuan in 2022, accounting for 18.6% of the company's audited net assets for that year [1]