研报掘金丨国泰海通：三美股份业绩有望持续向上，首予“增持”评级

Group 1 - The core viewpoint of the article is that Sanmei Co., Ltd. is a leading player in the third-generation refrigerant market, with expected price increases driven by growing downstream demand [1] - The company is actively expanding its presence in the upstream and downstream sectors of the fluorine industry chain [1] - The company is deeply engaged in the fluorochemical sector and is expected to benefit from the upward trend in refrigerant prices, leading to sustained performance growth [1] Group 2 - The report provides a target price of 79.10 yuan for the company, initiating coverage with a "buy" rating based on comprehensive PE and PB valuations [1]