亿帆医药股份有限公司 | | 编制单位：亿帆医药股份有限公司 | | | | | | | | | | | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | 单位：万元 | | | | | | | | | | | | | | | | 占用方与上市公 | 上市公司核算 | 2025 年期初占用 | | 计 | 2025 年 | 1-6 月占用 | 2025 年 | 1-6 月偿 | | 还 2025 年 | 6 月 | 30 | | | | | | | | | | | | 非经营性资金占用 | | 资金占用方名 | | | | | | | | | | 称 | | | | | | | | | 占用形成原因 | 占用性质 | | | | | | 司的关联关系 | 的会计科目 | 资金余额 | | 发生金额（不含利 | | 资金的利息(如有) | | 累计发 | | 生金额 | 日占用资金余额 | | | | | | | | | | | | | | | | | | 息） | | | | | | | | 控股股东、实际控 ...

| | | 子公司 | | 其他应收款 18,442.75 | | | - - | 9,550.00 | | | 8,892.75 内部往来款 | | | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | 其附属企业 | 限公 | | | | | | | | | | | | | | 司 | | | | | | | | | 来 | | | | | | 小计 | - | - | - | 18,442.75 | - | - | 9,550.00 | 8,892.75 | | - | - | | | | 其他关联方及其附属 | | - | - | - | - | | - - | - | | | - | - | - | | 企业 | - | - | - | - | - | - | | - | - | - | | - | | | 小计 | - | - | - | - | - | - | | - | - | - | | - | | | 总计 | - | - | - | 19,534.37 | 6,6 ...

2025.08.14 本文字数：4099，阅读时长大约6分钟 作者 |第一财经周斌 大额采购资金经8家贸易商"季度循环"、股权投资的资金去向不明，*ST金泰（300225.SZ）近15亿资金异常流转的问询回复陷入争议。 *ST金泰在8月12日披露的监管问询回复中称，2024年，该公司为规避原材料价格上涨风险，采取"战略备库"措施，向贸易商支付超9亿元资金，实际采购 金额仅2900余万元，资金流向与采购需求严重背离。其中，供应商部分资金流向非经营实体，与芮奈贸易（上海）有限公司（下称"芮奈"）的资金往来涉 嫌存在非经营性资金占用情况。 不仅如此，*ST金泰去年还向深圳怡钛积科技股份有限公司（下称"怡钛积"）支付了两笔股权投资款，合计金额4.6亿元，资金最终流向的、真实目的不 明。但该公司一名董事长称，这些资金中的大部分，经层层划转，最终流向了配资公司。 对于这些回复内容，该公司3名董事并不认同，并投了反对票。董事刘锐明认为，此次回复"避重就轻，罔顾事实"，战略备库供应商是受同一主体控制的 资金通道，公司管理层与实际控制人裴剑等人勾结，以不干涉采购部之由行侵占公司资金之实。 另据8月13日公告，*ST金泰董事会审 ...

Summary of Key Points Core Viewpoint - The financial data presented indicates significant intercompany transactions and receivables among related parties, highlighting the financial relationships and potential liquidity issues within the group of companies involved. Group 1: Related Party Transactions - The total receivables from related parties amount to 6,874.24 million, with a breakdown of 1,267.35 million in non-operating transactions and 1,048.37 million in operating transactions [4]. - Specific receivables include 388.14 million from Xinxiang Investment Group Co., Ltd. and 239.38 million from Weihui City New Investment Construction Development Co., Ltd., indicating substantial financial ties [2][3]. Group 2: Non-Operating and Operating Receivables - Non-operating receivables include significant amounts such as 1,500.00 million from Huaxia Tianxin (Beijing) Robot Co., Ltd. and 347.00 million from Henan Zhongwei Intelligent Robot Co., Ltd. [4]. - Operating receivables are also notable, with amounts like 94.68 million from Digital Xinxiang Technology Operation Co., Ltd. and 11.40 million from Henan New Investment Information Industry Co., Ltd. [2][3]. Group 3: Financial Relationships and Implications - The data reflects a complex web of financial relationships among the companies, with many transactions categorized as either operating or non-operating, which could impact liquidity and financial stability [4]. - The presence of significant receivables from various subsidiaries and related parties suggests a reliance on intercompany transactions for cash flow management [3].

Core Viewpoint - *ST Jintai is facing scrutiny over nearly 1.5 billion yuan in abnormal fund flows, with significant discrepancies between procurement needs and actual expenditures, raising concerns about potential non-operational fund occupation and mismanagement [3][7][11]. Group 1: Abnormal Fund Flows - In 2024, *ST Jintai reported nearly 1.5 billion yuan in abnormal fund flows, including over 900 million yuan for "strategic inventory" and 460 million yuan in equity investments [7][8]. - The company engaged in a "seasonal transfer" of funds, with 9.31 billion yuan transferred out and the same amount returned, while actual procurement amounted to only about 29 million yuan, indicating a severe mismatch [7][10]. - The strategic inventory funds were primarily funneled through suppliers like Ruinai and Yue Rui, which received over 85% of the total payments in 2024 [10][11]. Group 2: Strategic Inventory Practices - The strategic inventory initiative, started in 2022, aimed to secure raw material supply and lock in prices, but the actual procurement ratio has drastically declined from 78.12% in 2022 to just 3.18% in 2024 [10][11]. - The cost of capital for these strategic inventory practices has increased significantly, with costs rising from 136.26 thousand yuan in 2022 to 756.05 thousand yuan in 2024 [10][11]. - The audit committee expressed concerns that the strategic inventory behavior in 2024 did not align with normal procurement practices and was likely aimed at manipulating financial reports [4][5][11]. Group 3: Equity Investment Anomalies - The company made two significant equity investments in Shenzhen Yitai Technology Co., totaling 460 million yuan, with unclear final destinations for these funds [3][8][16]. - The audit committee noted that the funds from these equity transactions appeared to be funneled back into the strategic inventory, suggesting a potential cycle of non-operational fund occupation [16][17]. - There are allegations that the funds from these transactions were used to mask the true financial state of the company, with claims of collusion among various parties involved [17][18].

技（江苏） 子公司 其他应收款 11,100.00 13,600.00 24,700.00 资金拆借 非经营性往来 有限公司 山东腾达紧 固件技术开 子公司 其他应收款 1,700.00 1,400.00 3,100.00 资金拆借 非经营性往来 发有限公司 上市公司的子公司 腾达晋元 及其附属企业 （安徽）紧 子公司 其他应收款 882.50 2.07 245.00 639.57 资金拆借 非经营性往来 固件有限公 司 山东腾龙进 出口有限公 子公司 其他应收款 0.02 0.29 0.31 代收代付 经营性往来 司 小计 12,800.02 15,882.79 2.07 245.31 28,439.57 总计 - - - 12,805.07 15,953.64 2.07 321.21 28,439.57 - 注：①表中非经营性占用部分，关联方范围依照《股票上市规则》确定。 情况汇总表 | 编制单位：山东腾达紧固科技股份有限公司 | | | | | | | | | | --- | --- | --- | --- | --- | --- | --- | --- | --- | | | | | | | | | ...

中船汉光科技股份有限公司 | 单位：万元 | | | | | | | | | | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | | | 占用方与上市公 | 上市公司 | 2025 年期 | 2025 年度占用 | 占用资金 | 2025 年度 | 月 | 30 日 | | 占 | 占用形成原 | | | | | | | | | | 非经营性资金占用 | | 资金占用方名称 | | 核算的会 | 初占用资 | 累计发生金额 | | | 偿 | | 还累计 | | | 占用性质 | | | | | | | | | | 司的关联关系 | | | | 的利息 | | 用资金 | | | 余 | 因 | | | | | | | | | | | | | 计科目 | 金余额 | （不含利息） | | 发生金额 | | | | | | | | | （如有） | | | 额 | | | 控股股东、实际 | | | | | | | | | | | 控 | | | | | | | | | 非经 | | 营性占用 | | | | | | | | | | ...

Group 1 - The report details the non-operating fund occupation by Guangdong Dongfang Precision Technology Co., Ltd. and its subsidiaries, indicating that there are no significant non-operating fund occupations from major shareholders or their affiliates [2][3] - The total amount of other receivables from various subsidiaries is reported, with significant figures such as 5,550.74 million for non-operating transactions and 11,971.26 million for operating transactions [2][3] - The report highlights the financial interactions between the company and its subsidiaries, with a total of 51,043.24 million in receivables and 44,734.99 million in outstanding balances at the end of the reporting period [3] Group 2 - The financial data includes specific amounts for various subsidiaries, such as 7,783.45 million from Hainan Yinen Investment Co., Ltd. and 10,279.70 million from Hainan Yinen Investment Co., Ltd. for non-operating transactions [2][3] - The report categorizes the nature of transactions, distinguishing between operating and non-operating interactions, with detailed figures for each category [2][3] - The report concludes with the names of key financial personnel responsible for the accounting and financial reporting within the company [3]

浙江伟星新型建材股份有限公司 天津市伟星新型建材有限公司 全资子公司 其他应收款 1,562.09 6,000.00 6,000.00 1,562.09 资金拆借 非经营性往来 编制单位：浙江伟星新型建材股份有限公司 上市公司的子公司 VASEN(SINGAPORE)PTE.LTD. 全资子公司 其他应收款 10,235.72 10,235.72 资金拆借 非经营性往来 及其附属企业 杭州伟星数字科技有限公司 全资子公司 其他应收款 340.00 340.00 资金拆借 非经营性往来 浙江可瑞楼宇科技有限公司 非全资子公司 其他应收款 5,000.00 2,000.00 57.82 57.82 7,000.00 资金拆借 非经营性往来 捷流技术工程（广州）有限公司 非全资子公司 其他应收款 1,500.00 150.00 13.70 163.70 1,500.00 资金拆借 非经营性往来 其他关联方及其附 属企业 总计 - - - 18,897.03 13,170.24 71.52 6,721.41 25,417.38 - - 法定代表人：金红阳 主管会计工作负责人：陈安 门 会计机构负责人：王卫芳 单位：人 ...

证券代码：300409 证券简称：道氏技术 公告编号：2025-086 广东道氏技术股份有限公司 第六届董事会 2025 年第 11 次会议决议公告 本公司及董事会全体成员保证信息披露的内容真实、准确、完整，没有虚 假记载、误导性陈述或重大遗漏。 一、董事会会议召开情况 广东道氏技术股份有限公司（以下简称"公司"）第六届董事会 2025 年第 11 次会议的通知于 2025 年 8 月 2 日以电子邮件、电话的方式向全体董事发出，会 议于 2025 年 8 月 12 日在子公司佛山市道氏科技有限公司会议室以现场及通讯 表决相结合的方式召开。本次会议应出席董事 8 人，实际出席董事 8 人，董事荣 继华先生、王海晴先生及独立董事谢志鹏先生、秦伟先生、郜树智先生、彭晓洁 女士以通讯方式参加会议并表决。本次会议由董事长荣继华先生主持，公司监事 葛秀丽女士、徐伟红女士，副总经理刘鑫炉先生，财务总监彭小内先生及董事会 秘书潘昀希女士列席了本次会议。本次会议的召开及表决符合《中华人民共和国 公司法》及《公司章程》等的有关规定，会议合法有效。 经董事会全体董事审议后认为：公司《2025 年半年度报告》及其摘要的编制 和审核 ...