山东鲁阳节能材料股份有限公司 关于子公司补缴税款的进展公告

Core Viewpoint - Shandong Luyang Energy-saving Materials Co., Ltd. announced the progress of tax payment by its subsidiary, Inner Mongolia Luyang Energy-saving Materials Co., Ltd., which was required to pay back VAT totaling 36,989,515.50 RMB due to non-compliance with tax policy [1][2]. Group 1 - The company's board of directors approved a resolution regarding the tax payment at a meeting held on December 23, 2025 [1]. - Inner Mongolia Luyang received a tax processing decision from the tax authority on February 11, 2026, stating that it did not meet the conditions to enjoy the VAT refund policy for resource comprehensive utilization [1]. - The total VAT to be repaid covers the period from 2021 to 2023, amounting to 36,989,515.50 RMB, with additional late fees accruing at a rate of 0.05% per day until the tax is paid [1]. Group 2 - Inner Mongolia Luyang has already made the tax payment of 36,989,515.50 RMB and a late fee of 21,522,186.47 RMB to the tax authority on December 25, 2025, and February 11, 2026, respectively [2]. - The tax payment and late fees will impact the company's profit and loss for the fiscal year 2025 [2].