来源：企业上市 先说说IFRS 19是个啥？ 你可以把它理解成国际财务报告准则（IFRS）家族里的一个 "简化版"或"青春版" 披露标准。 核心目的：让符合条件的子公司，在编制自家财务报表时，不用再遵循那么复杂繁琐的披露要求，从而降低报告成本。 重要前提：它只简化披露，不改变确认、计量和列报的规则。也就是说，财报里的数字该怎么算还怎么算，只是需要对外说明的事情可以少说一些了。 自愿采用：这个标准不是强制性的，符合条件的公司自己决定用不用。 哪些公司算"非公共受托责任子公司"？ 关键看两点，必须同时满足： 你爸妈（母公司）已经按完整的IFRS做账了：你的最终控股母公司，或者中间的某层母公司，已经按照完整的IFRS准则编制了合并财务报表，并且这些 报表是公开给大众看的。 一句话总结：你是一个非上市的公司，但你所在的集团整体是按上市公司的标准（IFRS）做账并公开报表的。 这准则能带来啥好处？（在什么情况下有用） IFRS 19主要在以下两种情况下特别有用，能带来实实在在的好处： 情况一：解决"双重汇报"的麻烦（目前按其他准则做账的子公司） 很多集团内的子公司，为了满足不同要求，可能需要做两套账或准备两套信息： 给 ...

Group 1: Yuanfei Pet - Yuanfei Pet achieved a revenue of 792 million yuan in the first half of 2025, representing a year-on-year growth of 45.52%, with all product lines showing growth, particularly in pet snacks and domestic revenue [1] - The net profit attributable to the parent company slightly increased by 0.37%, while the gross margin decreased by 0.93%, and sales expenses surged by 97.13% [1] - The company’s two factories in Cambodia are operating at near full capacity, with new production capacity expected to be launched next year [1] Group 2: Haier Biomedical - In terms of overseas revenue, Europe accounts for 40%, Africa 30%, Asia 20%, and the Americas 10%, with low-temperature storage market share below 10% [2] - Smart medication and blood technology each contribute 11% to revenue, while laboratory solutions account for 17%, with the former two being more profitable [2] - The company aims for a 15%-30% revenue growth through stock incentive plans and has seen a 38% increase in domestic large project funnels [2] Group 3: Proya - Proya's cash dividend plan for the first half of 2025 will account for nearly 40% of the net profit attributable to the parent company, with a commitment to sustainable dividends [3] - The company is planning a Hong Kong stock listing to support global development and enhance brand image and shareholder returns [3] - The gross margin increased to 73.38% in the first half of 2025, with sales expense ratio rising due to increased brand investment [3] Group 4: Nengke Technology - Nengke Technology reported growth in AI products and services revenue, supported by external environment and internal strategies, with a clear trend towards smart manufacturing upgrades [4] - The gross margin improved due to adjustments in business and product structure, focusing on high-margin sectors while reducing inefficient operations [4] - The company is in the early stages of vertical application fields, with significant R&D investments and a long development cycle, aiming to enhance market share through continuous innovation [4]

Forward-looking statements Certain statements contained in this presentation may be viewed as forward- looking statements. Such forward-looking statements involve known and unknown risks, uncertainties and other factors, which may cause the actual performance, financial condition or results of operations of the Company to be materially different from any future performance, financial condition or results of operations implied by such forward-looking statements. Interim Results 2025 Business Review MTR Corpo ...

Core Viewpoint - The 2025 TrendBank (Fifth) Lithography Industry Conference held on July 9 in Hefei focused on advanced lithography technologies and the current state of domestic lithography materials, discussing the need for technological innovation and industrial upgrades to enhance self-sufficiency and quality in the domestic market [1][15]. Group 1: Conference Highlights - The conference covered cutting-edge lithography technologies such as EUV, electron beam lithography, and nanoimprint lithography, along with the analysis of domestic lithography materials like photoresists and wet electronic chemicals [1][2]. - Key discussions included the challenges and solutions in the localization of lithography equipment, focusing on equipment R&D, manufacturing processes, performance improvements, and market conditions [2]. Group 2: Expert Insights - Wang Chengqian emphasized the importance of developing next-generation AI as a strategic resource for gaining a competitive edge in global technology [19]. - Luo Feng highlighted the advantages of physical deposition dry photoresists in HNA-EUV technology, including lower dose requirements and better uniformity [21]. - Zhang Wali discussed the benefits of hybrid bonding technology, which allows for smaller pitch and higher I/O density [23]. - Li Zili introduced directed self-assembly (DSA) techniques for contact hole miniaturization, meeting sub-10nm process node requirements [25]. - Sun Fengxia pointed out the challenges in domestic photoresist localization, including technology monopolies and high entry costs [31]. - 应颖 noted the growth in the display and semiconductor photoresist market, driven by government policies and industry chain development [33]. Group 3: Specialized Forums - The forum on photoresists and wet electronic chemicals featured discussions on trends in packaging technology and the need for environmentally friendly solutions [36]. - SAM SUN explained the challenges in the CAR theory related to photoresist performance and defect management [38]. - Du Mengcheng discussed the technical difficulties in developing PSPI for chip interconnections [40]. - Huang Xinyi emphasized the need to enhance photoresist performance and supply chain resilience to meet ESG goals [48]. - The roundtable featured discussions on various topics related to micro-nano platform processes and industry challenges [50].

Core Insights - The article highlights the innovative development path of Shenzhen Jiyang Intelligent Technology Co., Ltd. in the battery manufacturing sector, emphasizing its role in the transformation of the new energy industry driven by the "dual carbon" goals [1][2] Industry Overview - The new energy industry in China is undergoing a profound transformation from scale expansion to quality improvement, with power batteries being a core component that directly affects industry competitiveness [1] - The Chinese new energy industry is the largest globally, yet it faces significant challenges in battery manufacturing, particularly in logistics, information flow, and energy flow, leading to inefficiencies and safety risks [1] Company Innovations - Jiyang Intelligent has over 800 patents, including 38 international patents, and has established a digital workshop standard system for lithium-ion battery manufacturing [2] - The company has developed advanced equipment such as high-speed laser ear forming machines and intelligent continuous winding machines, breaking foreign monopolies and achieving international advanced technical standards [2] - Jiyang Intelligent has implemented a three-tier safety system ("passive-active-intrinsic") to reduce the probability of thermal runaway in batteries to below 0.01% through AI visual inspection and the application of thermal insulation materials [2] Strategic Directions - The company is focusing on three strategic areas: developing self-learning flexible manufacturing systems, utilizing blockchain technology for carbon emission traceability throughout the battery lifecycle, and creating integrated continuous battery manufacturing equipment for the European market [3] - Jiyang Intelligent has transformed from a technology follower to a rule-maker in the industry within 15 years, actively participating in the formulation of over 70 power battery manufacturing standards [2][3] Future Vision - The ultimate goal of Jiyang Intelligent is to lead in creating a better life through machine innovation, contributing significantly to the global energy transition and high-quality development of China's manufacturing industry [3]

Core Viewpoint - The 2025 TrendBank Lithography Industry Conference aims to address the challenges and advancements in lithography technology, materials, and equipment, focusing on enhancing domestic capabilities in the semiconductor industry [19][20]. Group 1: Conference Overview - The conference will take place on July 9-10, 2025, at the Sheraton Hotel in Hefei, Anhui, with an expected attendance of 300 participants [14]. - The event will feature over 20 guest speakers discussing various topics related to the lithography industry, including advanced lithography technologies and the development of photolithography materials [12][11]. Group 2: Key Topics and Discussions - Discussions will cover the latest research and application prospects of cutting-edge lithography technologies such as EUV, electron beam lithography, and nanoimprint [11]. - The conference will analyze the current state and technological bottlenecks of domestic photolithography materials, including photoresists and wet electronic chemicals, and explore solutions for improving self-sufficiency and quality [11][20]. Group 3: Featured Speakers and Presentations - Dr. Sam Sun, a leading scientist in the field of photoresists and founder of Weifang Xingtai Microelectronics Materials Co., will present on the historical and future perspectives of CAR photoresists [4][2]. - Other notable speakers include industry experts from various institutions discussing topics such as high-performance heterogeneous integration technology and the development of advanced packaging materials [7][8]. Group 4: Industry Challenges - The domestic photolithography industry faces significant challenges, including low self-sufficiency rates in high-end photoresists and reliance on imports for certain high-purity chemical products [19][20]. - The conference aims to foster collaboration among research institutions, universities, and enterprises to accelerate technological innovation and enhance the overall competitiveness of the lithography industry [20].

Core Viewpoint - The 2025 TrendBank Lithography Industry Conference aims to address the challenges and opportunities in the lithography technology sector, particularly in the context of AI advancements and the need for domestic self-sufficiency in semiconductor manufacturing [11][19]. Group 1: Conference Overview - The conference will take place on July 9-10, 2025, at the Sheraton Hotel in Hefei, Anhui, with an expected attendance of 300 participants [11][20]. - The agenda includes discussions on cutting-edge lithography technologies such as EUV, electron beam lithography, and nanoimprint, as well as the current state and technological bottlenecks of lithography materials like photoresists and wet electronic chemicals [11][12]. Group 2: Keynote Speakers and Topics - Wang Chengqian, Director of the Micro System Integration Process Center at Zhongke Xinxin Integrated Circuit Co., will present on "High-Performance Chip Heterogeneous Integration Technology: Opportunities and Challenges" [4][8]. - Other notable speakers include experts from BOE Technology Group and Nankai University, discussing various aspects of lithography technology and materials [8][9]. Group 3: Industry Challenges - The domestic production rate of high-end photoresists is low, and there is a significant gap in R&D and production technology compared to international standards, affecting the quality required for advanced chip manufacturing [18][19]. - The lithography equipment market is dominated by foreign companies, with high-end lithography machines like EUV being particularly difficult to obtain, posing a significant challenge to the domestic semiconductor industry [18][19]. Group 4: Conference Goals - The conference aims to foster collaboration among experts, industry representatives, and academic institutions to enhance the integration of research and application in lithography technology [19]. - It seeks to build a comprehensive ecosystem for the lithography industry, promoting resource integration and competitive advantages [19].