Core Viewpoint - Shandong Yabo Technology Co., Ltd. is experiencing significant non-operating fund occupation and inter-company transactions, which may impact its financial health and operational efficiency [1][2][3][4] Group 1: Non-operating Fund Occupation - The total non-operating fund occupation amounts to 21,269.01 million RMB, with a breakdown of 3,362.34 million RMB in interest-free amounts and 3,179.40 million RMB in interest-bearing amounts [4] - The company has various related parties involved in non-operating fund occupation, including major shareholders and their subsidiaries [2][3] Group 2: Inter-company Transactions - The inter-company transactions include significant amounts such as 1,073.24 million RMB in receivables from Zaozhuang Green Energy and 1,264.63 million RMB in contract assets from Shandong Quansheng New Energy [3][4] - The company has multiple subsidiaries involved in these transactions, indicating a complex financial structure that may require careful monitoring [3][4]

联泓新材料科技股份有限公司 上市公司名称：联泓新材料科技股份有限公 司 单位：万元 上市公司核算的 2025年度中期期初 2025年度中期占用累计发 2025年度 中期 2025年度中期 2025年度中期期末 非经营性资金占用 资金占用方名称 占用方与上市公司的关联关 系 占用形成原因 占用性质 会计科目 占用资金余额 生金额（不含利息） 占用资金的利 息(如有） 偿还累计发生金额 占用资金余额 控股股东、实际控制人及其附属企业 小计 前控股股东、实际控制人及其附属企业 小计 其他关联方及附属企业 小计 总计 上市公司核算的 2025年度中期期初 2025年度中期往来累计发 2025年度中 期 2025年度中期 2025年度中期期末 往来性质 其它关联资金往来 资金往来方名称 往来方与上市公司的关联关 系 往来形成原因 会计科目 占用资金余额 生金额（不含利息） 往来资金的利息（如 有） 偿还累计发生金额 往来资金余额 （经营性往来、非经营性往来） 融科物业投资有限公司 公司间接控股股东的子公司 其他应收款 65.01 65.01 房租押金 经营性往来 控股股东、实际控制人及其附属企业 融科物业投资有限公司 ...

| 编制单位： 西安旅游股份有限公 | | | | | | | | | | --- | --- | --- | --- | --- | --- | --- | --- | --- | | 司 | | | | | | | | | | 单位：元 | | | | | | | | | | | 占用方与上市公司的 | | 上市公司核算的 | | | 2025年度占用累计发 | | 2025年度 | | 占用资金的 | 2025年度偿还累计 2025年期末占用资金 | | | | | | | | | 非经营性资金占用 | 资金占用方名称 | | | | 2025年期初占用资金余 | | | | | 额 | | | | | | 占用形成原因 | 占用性质 | | | 有） | 发生金额 | 关联关系 余额 | 会计科目 | | | 生金额（不含利息） | | 利息（如 | | 现大股东及其附属企业 | | | | | | | | | | 小 计 | —— | —— | | | | | | | | —— | - | | - | - | - | | - —— | —— | | 前大股东及其附属企业 | | | | | | | ...

| 潍柴重机公司 | 2025 | | | | 年半年度非经营性资金占用及其他关联资金往来情况汇总表 | | | | | | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | 编制单位：潍柴重机股份有限公司 | | | | | | | | | | 单 | | 位：万元 | | | 币种：人民币 | | | | | | | | | | 占用方与上 | | | 上市公司核 | | 2025 年期 | | 年度占用 | | | | 累 | 2025 年半 | | 2025 | 年半 | | | | | | | | 非经营性资金占 | | | | | | | | | 年度占用 | | | 资 | | | 占用形 | | | | | | | | | | 资金占用方名称 | | 市公司的关 | | 算的会计科 | | 初占用资金 | | 计发生金 | | | 额 | 年度偿还累 | | | 年度期末占 | | | 占用性质 | | | | | 用 | | | | | | | | 金的利 | | | | 息 | | | 成原因 | | ...

| 14.89 | | 16.03 | 5.28 | 货款、租金 | 经营性往来 | | | | | --- | --- | --- | --- | --- | --- | --- | --- | --- | | 实际控制人 | | | | | | | | | | | 郑州来来来餐饮服务有限公司 | | | 实际控制人控制的公司 | 其他应收款 | | | | | 45.55 | | 45.55 | | 水电费 | 经营性往来 | | | | | 及其附属企 | | | | | | | | | | | | | | 实际控制人控制的公司所开 | | | | | | 业 | 郑州食品工程职业学院 | | | | 301.29 应收账款 | 711.59 | | | | 577.54 | 435.35 | 租金、货款 | | 经营性往来 | | | | | | | | 设的学校 | | | | | | | | | | | | 实际控制人控制的公司所开 | | | | | | | 郑州食品工程职业学院 | | | | 预付账款 | | | | | 0.10 | 0.10 | | | 水电费 | 经营性往来 | | | ...

Summary of Key Points Core Viewpoint - The financial data of Guangdong Loxin Medical Electronics Co., Ltd. indicates significant intercompany transactions and receivables, highlighting the company's operational dynamics and financial relationships with its subsidiaries and affiliates [1]. Group 1: Financial Relationships - The company has substantial receivables from its subsidiaries, including 17,094.55 million for sales products and 27,083.80 million for other receivables, indicating a strong operational interdependence [2]. - The total amount of intercompany receivables reported is 37,235.14 million, with a slight increase from the previous period [3]. Group 2: Subsidiary Performance - The subsidiary Zhongshan Loxin Electronics Co., Ltd. has reported receivables of 12,536.07 million for sales products, reflecting its role in the company's revenue generation [2]. - Other subsidiaries, such as Shenzhen Loxin Medical Electronics Co., Ltd., also show significant receivables, with amounts reaching 2,500.01 million for non-operational transactions [3]. Group 3: Operational Dynamics - The company’s financial statements reveal a mix of operational and non-operational transactions, with a clear distinction in the nature of receivables from different subsidiaries [2][3]. - The data suggests that the company is actively managing its financial relationships with its subsidiaries, which may impact its overall liquidity and operational efficiency [1].

Group 1 - The report details the non-operating fund occupation and related transactions of Changzhou Tiansheng New Materials Group Co., Ltd. for the first half of 2025, indicating no significant amounts involved with major shareholders or related parties [1][2] - The total amount of non-operating fund occupation is reported as zero, with no interest accrued [1] - The report includes various inter-company transactions, with specific amounts listed for accounts receivable and other financial interactions among subsidiaries [2][3] Group 2 - The report highlights the accounts receivable from subsidiaries, including Changzhou Tiansheng Composite Materials Co., Ltd. with an amount of 9,883.57 million and Changzhou Tiansheng Travel Equipment Co., Ltd. with 1,063.99 million [1][2] - The total inter-company transactions amount to 20,353.35 million, with a breakdown of operating and non-operating accounts receivable [2] - The report also mentions the involvement of joint ventures and other related parties, with specific amounts for technical service fees and other operational costs [2][3]

| 单位：人民币万元 | | | | | | | | | | | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | | | | | 占用方与 | 上市公 | | 2025年度 | 2025年度 | | | | 非经营性资 | | 资金占用方 | | | 上市公司 司核算 | | 占用累计 | | 占用资金的 | | | 利 | | 占用 | | 占用 | 年初占用 | | | | 偿还累计 | 年末占 | | 用 | | | | | | | | | | | | 金占用 | | 名称 | | 的 | 的会计 | | 发生金额 | | | | | 息 | | | 形成原因 | 性质 | | | | | | | | | | | | | 资金余额 | | | | 发生金额 | 资金余 | | 额 | | | | 关联关系 | 科目 | | (不含利息) | (如有) | | | | 现大股东及 | | | | | | | | | | | | 无 | | | | 不适用 | 不适 | | | | | | | 用 | - | - | ...

| 半年 | 往来性质 | | | | | | | | | | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | 其它关联资金往 | | | 上市公司 | 2025 年期初 | | | | | | | | | 资金往来方名称 | | 算的会计科 | | | 来累计发生金额 | 来资金的利息 | | 度偿还累 | | | 计 | 度期末往来 | 往来形成原因 | | （经营性往来、 | | | | | | | | 来 | | 的关联关 | | 往来资金余额 | | | | | | | | | | 目 | | | （不含利息） | （如有） | | 发生金额 | 资金余 | | | 额 | 非经营性往来） | | | | | | | | | | | | | 系 | | | | | | | | | | 其他关联方及其 | | | | | | | | | | | | | - | - - | - | | - | - | - | - | - | - | | 附属企业 | | | | | | | | | | | | 总计 | - | ...

Summary of Key Points Core Viewpoint - The document outlines the financial interactions between the listed company and its related parties, detailing non-operating fund occupations and other financial transactions, which are crucial for understanding the company's financial health and relationships with stakeholders [1]. Group 1: Non-Operating Fund Occupation - The document lists the non-operating fund occupations by the controlling shareholders and their affiliates, indicating the total amount of funds occupied and the nature of these occupations [1]. - It specifies that there are no significant amounts owed to or from controlling shareholders, as the company does not have a controlling shareholder [1]. Group 2: Related Party Transactions - The document details the amounts related to accounts receivable and payable with other related parties, highlighting significant figures such as 144,453.92 for accounts receivable and 918,404.00 for prepaid accounts [1]. - It emphasizes that the total amount of related party transactions is 1,062,857.92, which is essential for assessing the company's liquidity and operational efficiency [1]. Group 3: Financial Reporting and Governance - The document is prepared by the Xuchang Kaipu Testing Research Institute Co., Ltd., indicating a formal governance structure in place for financial reporting [1]. - The legal representative and accounting personnel are identified, ensuring accountability and transparency in financial disclosures [1].