证券代码：688401 证券简称：路维光电 公告编号：2025-085 转债代码：118056 转债简称：路维转债 深圳市路维光电股份有限公司 关于聘任2025年度审计机构的公告 本公司董事会及全体董事保证本公告内容不存在任何虚假记载、误导性陈述或者重大遗漏，并对其内容 的真实性、准确性和完整性依法承担法律责任。 重要内容提示： 拟聘任的会计师事务所名称：天职国际会计师事务所（特殊普通合伙）（以下简称"天职国际"）。 原聘任的会计师事务所名称：上会会计师事务所（特殊普通合伙）（以下简称"上会会计师事务所"）。 变更会计师事务所的简要原因及前任会计师的异议情况：根据《国有企业、上市公司选聘会计师事务所 管理办法》的相关规定，公司考虑现有业务状况和对未来审计服务的需求，拟聘任天职国际为公司2025 年度审计机构。公司已就本次变更有关事宜与前后任会计师事务所进行了充分沟通，前后任会计师事务 所均已知悉本事项并对本次变更无异议。 一、拟聘任会计师事务所的基本情况 天职国际按照相关法律法规在以前年度已累计计提足额的职业风险基金，已计提的职业风险基金和购买 的职业保险累计赔偿限额不低于20,000万元。职业风险基金计提以 ...

Meeting Announcement - The company will hold its 2025 Eighth Extraordinary General Meeting on November 20, 2025, at 15:00 [2][3][29] - The meeting will combine on-site voting and online voting [4] - The record date for shareholders to attend the meeting is November 14, 2025 [5] Meeting Details - Shareholders can register for the meeting on November 18 and 19, 2025 [9] - The meeting will take place at the company's office in Haikou, Hainan [7] - The agenda includes significant matters affecting minority investors, which will be counted separately [8] Board Resolutions - The board approved the appointment of Zhongshun Zhonghuan Accounting Firm as the auditor for the 2025 fiscal year, with a service fee of 1.349 million yuan [22][43] - The company plans to apply for the issuance of medium-term notes not exceeding 5 billion yuan to optimize its debt structure [24][52] - The investment scale for the New Sea Passenger Hub project has been adjusted from 1.451 billion yuan to 1.596 billion yuan due to increased costs [63][66] Financial and Operational Plans - The medium-term notes will be issued to meet operational needs, including debt repayment and project investment [55] - The company aims to ensure the project's timely completion and operational efficiency through additional investments [71]

Core Points - The company announced a cash dividend distribution plan, proposing to distribute 0.07 yuan per share (including tax) based on the total share capital registered on the dividend distribution date [8][9] - The company reported a net profit attributable to shareholders of 154,178,243.10 yuan for the first three quarters of 2025, with total equity attributable to shareholders amounting to 8,262,306,144.90 yuan and undistributed profits of 4,330,944,109.48 yuan [9] - The proposed cash dividend distribution represents 32.26% of the net profit for the first three quarters of 2025 [9] Financial Data - The company’s total share capital as of the announcement date is 710,629,386 shares, leading to a total proposed cash dividend of 49,744,057.02 yuan (including tax) [9][45] - The company’s board of directors unanimously approved the mid-term profit distribution plan during the board meeting held on October 30, 2025 [10][39] Audit Firm Change - The company plans to change its auditing firm from Zhihong Accounting Firm to Tianzhi International Accounting Firm due to the need for objectivity and independence in audit work [24][33] - The proposed audit fee for 2025 is 1.56 million yuan, which includes 1.16 million yuan for financial statement audits and 0.4 million yuan for internal control audits [33][49] - The change in auditing firm is subject to approval by the shareholders' meeting [24][49] Investor Communication - The company will hold a performance briefing on November 10, 2025, to discuss the third-quarter results and address investor inquiries [15][19] - Investors can submit questions via email before the briefing, and the company will respond to common concerns during the session [20][21]

Core Insights - In September 2025, a total of 47 listed companies in Shanghai, Shenzhen, and Beijing announced changes to their auditing firms, indicating a significant shift in the auditing landscape [3][6]. Group 1: Changes in Auditing Firms - Notable changes include companies like Xiaoxin Environment switching from Xinyong Zhonghe to Deloitte, and Jian Tai Technology moving from Zhonghua to PwC Zhongtian [4][5]. - The audit fees for 2024 for these companies varied, with Xiaoxin Environment paying 4.96 million yuan and Jian Tai Technology paying 4.5 million yuan [4]. Group 2: Client Changes Among Audit Firms - The firm with the largest decrease in clients was Lixin, losing 7 clients, while Rongcheng gained the most clients, increasing by 6 [6][8]. - The detailed statistics show that Lixin and Rongcheng were the most affected firms in terms of client changes, reflecting a competitive shift in the auditing market [6][9].

Core Viewpoint - Jianghai Capacitor Co., Ltd. held its sixth meeting of the seventh board of directors on September 25, 2025, where several governance documents were revised or established, and the company decided to change its auditing firm for the 2025 fiscal year. Group 1: Governance Document Revisions - The board approved the revision of the "Shareholders' Meeting Rules" with unanimous support [1] - The board approved the revision of the "Board Meeting Rules" with unanimous support [2] - The board approved the abolition of the "Supervisory Meeting Rules" with unanimous support [3] - The board approved the revision of the "Related Party Transaction Management System" with unanimous support [4] - The board approved the revision of the "External Guarantee Management System" with unanimous support [5] - The board approved the revision of the "Independent Director System" with unanimous support [6] - The board approved the revision of the "Independent Director Allowance System" with unanimous support [7] - The board approved the revision of the "Information Disclosure Management System" with unanimous support [8] - The board approved the revision of the "Fundraising Management System" with unanimous support [10] - The board approved the revision of the "Insider Information Management System" with unanimous support [10] - The board approved the revision of the "Audit Work System" with unanimous support [10] - The board approved the revision of the "Board Secretary Work Rules" with unanimous support [10] - The board approved the revision of the "Audit Committee Work Rules" with unanimous support [10] - The board approved the revision of the "Nomination Committee Work Rules" with unanimous support [10] - The board approved the revision of the "Compensation and Assessment Committee Work Rules" with unanimous support [10] - The board approved the revision of the "Strategic Committee Work Rules" with unanimous support [10] - The board approved the revision of the "President Work Rules" with unanimous support [10] - The board approved the revision of the "Annual Report Disclosure Major Error Responsibility Investigation System" with unanimous support [10] - The board approved the revision of the "Investor Relations Management System" with unanimous support [10] - The board approved the revision of the "Emergency Response Management System" with unanimous support [10] - The board approved the revision of the "External Information User Management System" with unanimous support [10] - The board approved the establishment of the "Management System for Changes in Shareholding of Directors and Senior Management" [11] - The board approved the establishment of the "Market Value Management System" with unanimous support [11] - The board approved the establishment of the "Information Disclosure Postponement and Exemption Management System" with unanimous support [12] - The board approved the establishment of the "Management System for Departure of Directors and Senior Management" with unanimous support [13] - The board approved the establishment of the "Public Opinion Management System" with unanimous support [14] - The board approved the establishment of the "Internal Review System for Information Release on Interactive Platforms" with unanimous support [15] Group 2: Change of Auditing Firm - The board approved the change of the auditing firm to Tianjian Certified Public Accountants (Special General Partnership) for the 2025 fiscal year, citing their qualifications and experience [16][21] - The previous auditing firm, Tianheng Certified Public Accountants (Special General Partnership), had provided services for 17 years, and the change is in compliance with relevant regulations [21][31] - The new auditing firm will charge a total of 1.7 million RMB for the 2025 audit, with 1.5 million RMB for financial report audit and 200,000 RMB for internal control audit [29] Group 3: Share Buyback Price Adjustment - The company adjusted the maximum buyback price from 19.74 RMB per share to 35.00 RMB per share due to the recent increase in stock prices [36][39] - The adjustment aims to ensure the smooth implementation of the buyback plan and protect shareholder interests [39][40] - The company has already repurchased 1,098,400 shares, accounting for 0.1291% of the total share capital, with a total transaction amount of approximately 19.998 million RMB [38]

Core Viewpoint - The company, Zhejiang Shengda Biological Pharmaceutical Co., Ltd., is undergoing a change in its auditing firm for the 2025 fiscal year, transitioning from Tianjian Accounting Firm to RSM China (致同会计师事务所) due to the need for fresh auditing perspectives and compliance with regulations [4][11]. Group 1: Company Overview - The company is identified by the stock code 603079 and is referred to as Shengda Biological [3]. - The company has confirmed that there are no changes in its controlling shareholders or actual controllers during the reporting period [2]. Group 2: Financial Data - The company raised a total of RMB 267.61 million through a stock issuance, with a net amount of RMB 261.42 million after deducting issuance costs [48]. - The average selling price of the company's main products, vitamins, increased by 45.78% year-on-year and 4.98% quarter-on-quarter in the second quarter [57]. Group 3: Audit Firm Change - The new auditing firm, RSM China, has been selected based on its professional competence and experience in providing auditing services to listed companies [11][12]. - The previous auditing firm, Tianjian, provided standard unqualified opinions for the 2024 financial report [11]. - The change in auditing firms was communicated to both the outgoing and incoming firms, with no objections raised [4][11]. Group 4: Shareholder Meeting - The third extraordinary general meeting of shareholders is scheduled for September 10, 2025, to discuss the appointment of the new auditing firm [15][14]. - The voting for the shareholder meeting will be conducted through both on-site and online methods [15][16]. Group 5: Fund Management - The company has established a management system for the raised funds, ensuring they are stored in dedicated accounts and managed according to regulatory requirements [50][51]. - There were no instances of using idle raised funds for temporary working capital during the reporting period [55].

Group 1 - The company has approved the 2025 semi-annual report and its summary, which has been reviewed by the audit committee and submitted to the board for approval [5][6][57] - The company will hold the second extraordinary general meeting of 2025 on September 4, 2025, at 14:30, with both on-site and online voting options available [29][31][36] - The company has proposed to change its auditing firm from Zhongshun Yatai Certified Public Accountants to Zhongxinghua Certified Public Accountants for the 2025 fiscal year, following a public tender process [43][54][56] Group 2 - The board meeting was held on August 19, 2025, with all nine directors present, and the meeting procedures complied with legal and regulatory requirements [4][5][6] - The company has approved several proposals, including the revision of the independent director system and the information disclosure management system, all of which will be submitted for shareholder approval [9][13][16][18] - The company has communicated with the previous auditing firm regarding the change, and there are no objections from them [54][55]

Core Viewpoint - The company plans to change its financial statement and internal control audit institution for the year 2025 from DaXin Accounting Firm to TianZhi International Accounting Firm, following the relevant regulations from the State-owned Assets Supervision and Administration Commission [1][5]. Summary by Sections Announcement of Change - The company has appointed DaXin Accounting Firm as its financial report and internal control audit institution from 2019 to 2024, which provided standard unqualified audit opinions during this period [1][4]. - The change is in compliance with the regulations set forth by the State-owned Assets Supervision and Administration Commission regarding the management of financial statement audits [5]. Communication with Previous Auditor - The company has communicated thoroughly with DaXin Accounting Firm regarding the change, and there are no objections from them [2][5]. - The change requires approval from the company's shareholders' meeting, and both the previous and new auditors will cooperate according to the relevant auditing standards [2][5]. Information on the New Auditor - TianZhi International Accounting Firm was established in December 1988 and operates as a special general partnership [2]. - As of December 31, 2024, TianZhi has 90 partners and 1,097 registered accountants, with 399 having signed audit reports for the securities service industry [2]. - The firm has a revenue of 912 million yuan and serves 154 listed company clients across various industries [2]. Audit Committee and Board Approval - The Audit Committee of the company reviewed DaXin Accounting Firm and concluded that TianZhi International Accounting Firm meets the qualifications to provide audit services [5]. - The board of directors approved the proposal to appoint TianZhi International Accounting Firm for the 2025 financial audit and internal control audit, with a unanimous vote of 12 in favor [5][6]. Effective Date - The appointment of the new accounting firm will take effect upon approval by the shareholders' meeting [6].

Group 1 - The company held its 24th meeting of the fifth supervisory board, with all supervisors present and all resolutions passed without opposition [1] - The supervisory board agreed to abolish the supervisory board and transfer its powers to the audit committee of the board of directors, along with the corresponding amendments to the company's governance documents [2][3] - The company will change its financial audit and internal control audit institutions for 2025, appointing Huaxing Accounting Firm as the new auditor [4] Group 2 - The company approved a warehouse and distribution contract with its associate company, Guangdong Shangnong Zhiyun Technology Co., Ltd., for logistics services, with pricing to be determined later [4]

Core Viewpoint - The company intends to change its auditing firm from Tianjian Accounting Firm to Huaxing Accounting Firm for the 2025 fiscal year to ensure the independence and objectivity of the audit process [2][5][6] Group 1: Change of Auditing Firm - The new auditing firm to be appointed is Huaxing Accounting Firm, while the previous firm was Tianjian Accounting Firm [2] - The change is motivated by the need for independent auditing, as Tianjian has provided services for several consecutive years [2][5] - The board of directors approved the proposal to change the auditing firm, which will be submitted to the shareholders' meeting for final approval [6] Group 2: Auditing Firm Information - Huaxing Accounting Firm was established on December 9, 2013, and operates as a special general partnership [3] - The firm has 71 partners and 346 certified public accountants, with 182 of them having signed securities service audit reports [3] - The total revenue of Huaxing Accounting Firm was 37,037.29 million yuan, with securities business revenue of 19,714.90 million yuan [3] Group 3: Audit Fees - The audit fees for 2025 are set at 600,000 yuan, with 450,000 yuan for financial report auditing and 150,000 yuan for internal control auditing, unchanged from 2024 [4] - The selection of the auditing firm was conducted through a bidding process, considering market prices [4] Group 4: Communication with Previous Auditing Firm - The company communicated with Tianjian Accounting Firm regarding the change, and there were no objections from the previous firm [5][6] - The transition follows the guidelines set forth in the Chinese CPA auditing standards regarding communication between the previous and new auditors [5] Group 5: Board and Committee Approval - The audit committee of the board reviewed Huaxing's qualifications and found them suitable for the company's auditing needs [6] - The board of directors unanimously approved the proposal to appoint Huaxing Accounting Firm [6]