Summary of Key Points Core Viewpoint - The company has conducted a self-inspection of its tax obligations and identified a need to pay additional corporate income tax and late fees totaling 4.5322 million yuan due to discrepancies in the tax treatment of convertible bonds [1][3]. Group 1: Tax Payment Details - The company has completed the payment of the aforementioned tax and late fees, and there are no administrative penalties involved [2]. - The total amount due for corporate income tax and late fees is 4.5322 million yuan [1]. Group 2: Financial Impact - According to relevant accounting standards, the payment of these taxes and late fees does not constitute a prior accounting error and will not require restatement of previous financial data [3]. - The payment will be recorded in the company's 2025 financial results, expected to reduce the net profit attributable to shareholders by 4.5322 million yuan for the year 2025 [3].

Group 1 - The company's stock price on August 13 was 11.33 yuan, down 0.17 yuan or 1.48% from the previous trading day [1] - The company specializes in the research, production, and sales of PVC additives and engineering plastic additives, and was listed on the Growth Enterprise Market in 2011, with a current market capitalization of 2.837 billion yuan [1] - The company announced a need to pay 5.9247 million yuan in corporate income tax and 752,500 yuan in late fees due to differences in tax treatment of convertible bond interest expenses, totaling 6.6771 million yuan, which has been paid and is expected to impact the company's net profit for 2025 by the same amount [1] Group 2 - The former secretary of the board, Zhao Ziyang, is under investigation by the China Securities Regulatory Commission for insider trading, which the company stated is unrelated to its daily operations [1] - On August 13, the net inflow of main funds was 2.1004 million yuan, accounting for 0.1% of the circulating market value, while over the past five days, the net outflow of main funds was 8.2793 million yuan, accounting for 0.38% of the circulating market value [1]

Group 1 - The core issue involves tax self-inspection results disclosed by two companies, Daon Co., Ltd. and Huason Pharmaceutical, due to discrepancies in the tax treatment of convertible bond interest expenses [1][3][7] - Daon Co., Ltd. needs to pay a total of 16.15 million yuan, which includes 11.87 million yuan in corporate income tax and 4.27 million yuan in late fees [3][4] - Huason Pharmaceutical is required to pay a total of 10.02 million yuan, comprising 7.17 million yuan in corporate income tax and 2.84 million yuan in late fees [1][7][8] Group 2 - Both companies confirmed that the tax payment issues do not involve prior accounting errors and will not require restatement of previous financial data [4][8] - The tax payments will impact the net profit attributable to shareholders for the year 2025, with Daon Co., Ltd. expecting a reduction of 16.15 million yuan and Huason Pharmaceutical anticipating a reduction of 10.02 million yuan [4][8] - The companies have emphasized their commitment to enhancing supervision and management of tax-related matters to protect the interests of shareholders [8]