美畅股份：今年第二季度成本下降较为显著，总体节降约12%

Core Viewpoint - Meichang Co., Ltd. (300861) reported a significant cost reduction of approximately 12% in the second quarter of this year, driven by improvements in production maturity and self-manufacturing processes [1] Cost Reduction Analysis - The cost of tungsten wire motherlines decreased by over 10% in the second quarter, attributed to both industry-wide production maturity and a decline in the price of externally sourced coarse tungsten wire motherlines [1] - The company has improved its self-manufacturing processes and increased the proportion of self-supplied materials, contributing to the reduction in tungsten wire motherline costs [1] - Increased production volume has led to the dilution of fixed costs, such as reduced depreciation expenses, contributing approximately 1% to the overall cost reduction [1] - Process improvements have minimized ineffective losses of micro-powder and nickel, adding another 1% to the cost reduction [1]