三星新材: 关于向特定对象发行A股股票会后事项承诺函

Core Viewpoint - Zhejiang Samsung New Materials Co., Ltd. has experienced a significant decline in its financial performance for the year 2024 and the first quarter of 2025, primarily due to decreased gross profit and increased operating costs, which has raised concerns about its ongoing business viability and the impact on its planned A-share issuance [1][15][17]. Group 1: 2024 Financial Performance - In 2024, the company achieved operating revenue of 1,015.50 million yuan, a year-on-year increase of 13.81%, but reported a net loss attributable to shareholders of the parent company of 65.60 million yuan, a decline of 156.55% [1][3]. - The gross profit margin decreased significantly, with gross profit falling to 142.26 million yuan, down 31.35% from the previous year [3][4]. - Major factors contributing to the decline included increased management and financial expenses, as well as a drop in gross profit from core business operations [3][4][5]. Group 2: Q1 2025 Financial Performance - For the first quarter of 2025, the company reported a net profit attributable to shareholders of the parent company of 10.30 million yuan, a decrease of 50.02% year-on-year [9][10]. - Operating revenue for Q1 2025 was 371.39 million yuan, representing a 46.36% increase compared to the same period in 2024, but the increase in operating costs led to a significant drop in profitability [10][11]. - The financial performance was adversely affected by rising operating costs and financial expenses, which increased by 137.41% compared to the previous year [10][11]. Group 3: Impact of Subsidiary Performance - The performance of Guohua Jintai, a subsidiary, significantly impacted the overall financial results, with its operations contributing to the losses reported by the parent company [4][5][13]. - Excluding the impact of Guohua Jintai, the company's net profit would have increased by 14.34% year-on-year, indicating that the core business remains viable despite the challenges faced by the subsidiary [4][5]. Group 4: Future Outlook and Strategic Initiatives - The company is optimistic about future growth, particularly with the ongoing development of the photovoltaic glass project, which is expected to become a new growth driver once fully operational [15][16]. - The issuance of A-shares is anticipated to strengthen the company's financial position, enabling it to enhance its market position in the low-temperature storage equipment sector and expand into related fields [17][18].