| 编制单位：福建恒而达新材料股份有限公司 | | | | | | | | | | 单位：万元 | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | 非经营性资金占用 | 资金占用方名称 | 占用方与上市公 司的关联关系 | 上市公司核算的 会计科目 | 2025年初占用资 金余额 | 2025年半年度占 用累计发生金额 (不含利息) | 2025年半年度占 用资金的利息(如 有) | 2025年半年度偿 还累计发生金额 | 2025年半年度末 占用资金余额 | 占用形成原因 | 占用性质 | | | | | | | | | | - | | 非经营性占用 | | 控股股东、实际控制人及 其附属企业 | | | | | | | | - | | 非经营性占用 | | | | | | | | | | - | | 非经营性占用 | | 小计 | — | — | — | - | - | - | - | - | | | | 前控股股东、实际控制人 | | | | | | | | - | | 非经营性占用 | | 及其附属企业 | | ...

证券代码：300946 证券简称：恒而达 编号：2025-041 福建恒而达新材料股份有限公司 关于使用部分暂时闲置募集资金临时补充流动资金 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。 福建恒而达新材料股份有限公司（以下简称公司）于2025年8月28日分别召 开了第三届董事会第六次会议和第三届监事会第四次会议，审议通过了《关于使 用部分暂时闲置募集资金临时补充流动资金的议案》，同意公司在确保募集资金 投资项目正常实施的前提下，使用不超过2,000万元的暂时闲置募集资金临时补 充流动资金，该资金仅限用于公司的业务拓展、日常经营等与主营业务相关的生 产经营活动，使用期限自公司第三届董事会第六次会议审议通过之日起6个月， 到期前应归还至募集资金专项账户，具体情况如下： 一、募集资金基本情况概述 中国证券监督管理委员会于2021年1月19日下发《关于同意福建恒而达新材 料股份有限公司首次公开发行股票注册的批复》（证监许可〔2021〕163号）， 同意公司首次公开发行股票的注册申请。公司首次公开发行股票1,667万股，发 行价格为29.45元/股，募集资金总 ...

证券代码：300946 证券简称：恒而达 编号：2025-040 福建恒而达新材料股份有限公司 关于2025年半年度计提资产减值准备 及核销资产的公告 本公司及董事会全体成员保证信息披露的内容真实、准确和完整，没有虚 假记载、误导性陈述或者重大遗漏。 福建恒而达新材料股份有限公司（以下简称公司）于2025年8月28日分别召 开了第三届董事会第六次会议和第三届监事会第四次会议，审议通过了《关于 2025年半年度计提资产减值准备及核销资产的议案》，同意公司2025年半年度计 提各项资产减值准备金额共计1,108.59万元及核销资产金额共计8.51万元，具体 情况如下： 一、本次计提资产减值准备及核销资产的情况概述 为真实、准确、公允地反映公司的财务状况、资产价值及经营成果，根据《企 业会计准则》及公司会计政策的相关规定，公司对合并报表范围内截至2025年6 月30日的资产进行减值测试。基于谨慎性原则，对可能发生资产减值损失的资产 计提减值准备，并对合并报表范围内截至2025年6月30日符合核销确认条件、预 期无法收回且已全额计提坏账准备的资产进行核销。 （一）计提资产减值准备情况 2025年1-6月，公司计提各项 ...

证券代码：300946 证券简称：恒而达 编号：2025-038 福建恒而达新材料股份有限公司 2025年半年度募集资金存放、管理与使用情况的专项 报告 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。 一、募集资金基本情况 （一）实际募集资金金额、资金到位时间 经中国证券监督管理委员会证监许可〔2021〕163号《关于同意福建恒而达 新材料股份有限公司首次公开发行股票注册的批复》同意，福建恒而达新材料 股份有限公司（以下简称公司）首次公开发行人民币普通股（A股）股票1,667 万股，每股发行价格为29.45元。公司于2021年2月实际向社会公众公开发行人 民币普通股股票1,667万股，募集资金总额为490,931,500.00元，扣除不含税的各 项发行费用合计51,395,635.87元后，实际募集资金净额为439,535,864.13元。上 述资金到位情况已经容诚会计师事务所（特殊普通合伙）（以下简称容诚所） 审验，并出具了容诚验字[2021]361Z0018号《验资报告》。公司对募集资金采 取了专户存储管理。 （二）募集资金使用及结余情况 截至2025年6 ...

证券代码：300946 证券简称：恒而达 编号：2025-042 福建恒而达新材料股份有限公司（以下简称公司）于2025年8月28日召开了 第三届董事会第六次会议，审议通过了《关于变更注册资本、增加经营范围、修 改<公司章程>并办理变更登记的议案》《关于修改、制定公司部分治理制度的 议案》，现将具体情况公告如下： 一、变更注册资本的情况 公司于2025年5月15日召开2024年年度股东大会审议通过了《关于2024年度 权益分派方案的议案》，同意以公司总股本120,006,000股为基数，向全体在册股 东每10股派发现金股利1.50元（含税）的同时以公司股票发行溢价收入所形成的 资本公积金每10股转增3股。截至2025年6月13日，上述权益分派已经实施完毕， 公司总股本由120,006,000股增加至156,007,800股。 二、变更经营范围的情况 结合公司现有经营业务及未来发展规划，根据《中华人民共和国市场主体登 记管理条例》等规定要求，公司拟调整经营范围，增加"机械设备租赁"项目。 三、修改《公司章程》并办理变更登记的情况 鉴于上述变更，结合公司实际情况，根据中国证券监督管理委员会发布的《关 于新<公司法 ...

Group 1 - The core viewpoint of the news is that Heng Er Da's stock price has declined by 5.03%, with a current trading price of 54.80 CNY per share and a total market capitalization of 8.549 billion CNY [1] - Heng Er Da, established on November 20, 1995, specializes in the research, production, and sales of metal cutting tools and supporting intelligent CNC equipment, with its main business revenue composition being: die-cutting tools 45.83%, sawing tools 38.70%, intelligent CNC equipment 6.07%, rolling functional components 5.97%, and others 3.44% [1] Group 2 - From the perspective of fund holdings, one fund under Hive Fund has a significant position in Heng Er Da, with the Hive Advanced Manufacturing Mixed Initiation A Fund (019006) holding 6,000 shares, accounting for 2.38% of the fund's net value, ranking as the ninth largest holding [2] - The Hive Advanced Manufacturing Mixed Initiation A Fund was established on August 16, 2023, with a latest scale of 11.7676 million CNY, and has achieved a year-to-date return of 30.32%, ranking 1848 out of 8190 in its category [2] Group 3 - The fund managers of the Hive Advanced Manufacturing Mixed Initiation A Fund are Wu Qiong and Sun Ke, with Wu Qiong having a tenure of 2 years and 14 days, and Sun Ke having a tenure of 232 days, both managing a total fund size of 11.8569 million CNY [3] - During their respective tenures, Wu Qiong achieved a best fund return of 25.28% and a worst return of 24.27%, while Sun Ke achieved a best return of 32.88% and a worst return of 32.55% [3]

Group 1 - The core viewpoint of the news is that Heng Er Da's stock experienced a decline of 2.73% on August 26, with a trading volume of 235 million yuan, indicating a potential concern among investors [1] - As of August 26, Heng Er Da's financing balance reached 170 million yuan, accounting for 1.88% of its market capitalization, which is above the 80th percentile of the past year, suggesting a high level of financing activity [1] - The company reported a financing buy-in amount of 25.98 million yuan on the same day, while the financing repayment was 28.84 million yuan, resulting in a net financing outflow of 2.86 million yuan [1] Group 2 - As of March 31, the number of shareholders for Heng Er Da increased by 42.96% to 13,200, while the average circulating shares per person decreased by 30.05% to 4,266 shares [2] - For the first quarter of 2025, Heng Er Da achieved a revenue of 150 million yuan, representing a year-on-year growth of 2.04%, but the net profit attributable to shareholders decreased by 29.86% to 20.02 million yuan [2] - Since its A-share listing, Heng Er Da has distributed a total of 129 million yuan in dividends, with 73.20 million yuan distributed over the past three years [2]

Core Viewpoint - The powder high-speed steel market is expanding due to increasing demand in high-end manufacturing sectors such as aerospace and automotive, with the market size in China projected to reach 3.9 billion yuan in 2024, a year-on-year increase of 4% [1][12]. Industry Overview - Powder high-speed steel is produced using powder metallurgy technology, which offers significant advantages over traditional casting methods, such as uniform distribution of carbide particles, leading to improved strength, toughness, and hardness [2][4]. - The production process involves high-pressure inert gas or water atomization to create fine, uniform steel powder, which is then shaped and sintered [2]. Industry Development History - The powder high-speed steel industry has evolved over decades, with the first generation emerging in the 1960s. The introduction of new technologies in the 1990s significantly reduced impurity levels, leading to the second generation, while the third generation, post-2000, features finer steel powder and further improved properties [6][10]. Industry Chain - The upstream materials for powder high-speed steel include hard alloy steel powder, carbon steel, tungsten, molybdenum, chromium, vanadium, and cobalt. The midstream involves the production of powder high-speed steel, while the downstream applications span mechanical processing, automotive, aerospace, and mold manufacturing [8]. Current Industry Status - Domestic production of powder high-speed steel has increased significantly, with a production volume of 15,600 tons in 2018, projected to grow to 19,500 tons by 2024, reflecting a compound annual growth rate of 3.8% [10][12]. Competitive Landscape - International companies like Sandvik, Erasteel, Toshiba Materials, and Kennametal dominate the high-end market, while domestic leaders like Tiangong International are making strides in mid-to-high-end market segments through technological advancements [14]. Key Companies - Tiangong International, established in 1981, is a leading manufacturer of high-speed steel and cutting tools, with a revenue of 4.832 billion yuan in the 2024 fiscal year, a decrease of 6.42% year-on-year [16]. - HeYe Technology, a subsidiary of Antai Technology, specializes in high-speed tool steel and has a broad market presence across various industrial sectors [18]. Industry Trends - Continuous technological innovation is expected to enhance the performance of powder high-speed steel, with a focus on optimizing alloy compositions and improving sintering processes [20]. - The market is becoming increasingly competitive, necessitating domestic companies to strengthen their technological capabilities and brand positioning [21]. - The industry is also moving towards green transformation, with companies adopting energy-efficient production methods and cleaner technologies to reduce environmental impact [23].

Group 1 - The stock price of Heng Er Da closed at 57.12 yuan on August 21, down by 2.19 yuan, representing a decline of 3.69% [1] - The trading volume on that day was 42,292 lots, with a transaction amount of 245 million yuan [1] - Heng Er Da operates in the general equipment manufacturing industry, focusing on the research, production, and sales of metal cutting tools and supporting intelligent CNC equipment, which are widely used in automotive manufacturing, engineering machinery, and aerospace sectors [1] Group 2 - On August 21, Heng Er Da announced on its investor interaction platform that it is advancing the localization of SMS high-precision thread grinding machines and the technical research of ball screws and planetary roller screws, but has not yet involved in the research and development planning of RV reducers [1] - Data shows that on August 21, the net outflow of main funds from Heng Er Da was 56.97 million yuan, with a cumulative net outflow of 16.20 million yuan over the past five days [1]

（文章来源：证券日报） 证券日报网讯恒而达8月21日在互动平台回答投资者提问时表示，公司的产品、下游客户等具体经营信 息请以公司在指定信息披露媒体刊载的公告为准。 ...