洪田股份回复与诺德股份关联交易疑云：涉及主体较多，暂时尚未有核查结果

Group 1 - The core issue revolves around the related party transactions between Hongtian Co., Ltd. and Nord Co., Ltd., with ongoing investigations into undisclosed relationships and the commercial substance of these transactions [1][2] - Hongtian Co., Ltd. has been selling customized equipment to Nord Co., Ltd. at higher average prices compared to other clients, with the average selling price of lithium foil machines to Qinghai Nord New Materials Co., Ltd. being 2.8 million yuan, while sales to other clients averaged 2.05 million yuan and 1.95 million yuan [1] - The company justifies the higher prices by stating that the customized lithium foil machines sold to Nord Co., Ltd. have specifications that exceed industry averages, with a diameter of 3.6 meters compared to the 2.7 meters average [1] Group 2 - The annual audit accountant has indicated limitations in auditing procedures, stating that they cannot verify any undisclosed relationships or interests between shareholders and Nord Co., Ltd. due to the constraints of audit methods [2] - As of May 14, the total market value of Hongtian Co., Ltd. was approximately 4.982 billion yuan, reflecting a decrease of nearly 700 million yuan since the inquiry letter was received on April 25 [3]