根据华谊集团披露的年报显示，巴斯夫上海涂料公司2016年-2024年营业收入分别为34.553亿元、37.231亿元、39.931亿元、38.709亿元、37.800亿元、 39.86亿元、45.37亿元、48.678亿元、48.258亿元，净利润分别为1.468亿元、1.339亿元、0.6032亿元、1.487亿元、2.864亿元、2.870亿元、2.349亿元、 3.659亿元、4.055亿元。巴斯夫上海涂料公司2025年上半年实现营业收入22.977亿元，同比增长3.1%；净利润1.878亿元，同比大幅减少17.38%。 公开资料显示，东风柳汽创立于1954年，是由东风汽车集团股份有限公司持股75%、广西柳州市产业投资发展集团有限公司持股25%的国有全资控股公 司，是东风公司在南方的商用车生产基地、乘用车生产基地、自主品牌研发基地和东南亚出口基地。公司旗下拥有乘龙、东风风行商乘两大品牌；商用车 涵盖牵引车、载货车、自卸车、专用车、纯电动物流车、纯电动环卫车等系列产品，乘用车涵盖MPV、SUV、轿车、纯电动MPV和纯电动轿车等系列产 品。东风柳汽具有完备的四大汽车生产制造工艺及配套设施，拥有柳东商用车、乘 ...

长江商报消息 ●长江商报记者 张璐 北交所IPO过会已有114天，雅图高新材料股份有限公司（以下简称"雅图高新"）仍未进入"提交注册"环 节，进程显著落后于同期过会企业。 雅图高新主营高性能工业涂料业务。招股书显示，2022年—2024年，雅图高新营业收入从5.57亿元增至 7.42亿元，归母净利润从0.78亿元攀升至1.49亿元，境外收入占比连续三年超50%，业绩增长一度成为 IPO核心支撑。 但长江商报记者注意到，雅图高新存在多重财务疑点，其俄罗斯市场收入与当地子公司数据差额最高达 101.88%，境外第三方回款两年激增109.5%，公司业绩真实性或许要打一个问号。 这已是雅图高新自2021年启动辅导以来第三次冲击IPO，其先后转战创业板、深市主板，最终于2024年 9月转向北交所，并于2025年9月12日过会。 雅图高新能顺利上市吗？种种财务疑点有待公司给出合理的解释。 境外收入占比超50%存疑点 公开资料显示，雅图高新成立于1995年，主营业务为高性能工业涂料的研发、生产及销售。 根据俄罗斯联邦税务局官网，雅图俄罗斯2022年—2024年的营业收入达到240709千卢布、500115千卢 布、6650 ...

天眼查App显示，近日，深圳市艺美鑫涂料有限公司成立，法定代表人为汪彪，注册资本50万人民币， 经营范围为一般经营项目是：涂料销售（不含危险化学品）；建筑装饰材料销售；建筑材料销售；轻质 建筑材料销售；针纺织品及原料销售；针纺织品销售；金属制品销售；工艺美术品及礼仪用品销售（象 牙及其制品除外）；金属工具销售；家具销售；日用产品修理；皮革制品销售；家居用品销售；产业用 纺织制成品销售；纸制品销售；塑料制品销售；智能家庭消费设备销售；日用百货销售；灯具销售；照 明器具销售；电气设备销售；机械电气设备销售；门窗销售；皮革销售；软木制品销售；日用木制品销 售；五金产品批发；五金产品零售；电子产品销售；专业设计服务；咨询策划服务；家具安装和维修服 务；电气设备修理；国内贸易代理。（除依法须经批准的项目外，凭营业执照依法自主开展经营活 动），许可经营项目是：住宅室内装饰装修。（依法须经批准的项目，经相关部门批准后方可开展经营 活动，具体经营项目以相关部门批准文件或许可证件为准）。 ...

Core Viewpoint - The article discusses the consumption tax policies related to batteries and coatings, including the scope of taxation, tax rates, exemptions, and necessary documentation for taxpayers [1][2]. Taxation Scope - Since February 1, 2015, batteries and coatings have been included in the consumption tax scope, with a tax rate of 4% applicable at production, commissioned processing, and import stages [1]. Tax Exemption Policies - Certain types of batteries, including mercury-free primary batteries, nickel-metal hydride batteries, lithium primary batteries, lithium-ion batteries, solar cells, fuel cells, and vanadium redox flow batteries, are exempt from consumption tax [1]. - Coatings with volatile organic compound (VOC) content below 420 grams per liter are also exempt from consumption tax [1]. Documentation for Tax Exemption - Taxpayers must retain specific documentation for exempted batteries and coatings, including: 1. Product testing reports from recognized testing institutions [2]. 2. A detailed list of products that matches accounting records and sales invoices [2]. Invoice Issuance for Exempt Sales - Taxpayers must issue value-added tax invoices at the applicable tax rate for sales of exempt batteries and coatings [2]. Tax Declaration for Exempt Sales - Taxpayers must report the exempt sales amount in the relevant sections of the "Consumption Tax and Additional Tax Declaration Form" [2]. For example, if the exempt sales amount for qualifying batteries is 200,000 yuan, it should be recorded accordingly [2]. Production Behavior and Tax Liability - Activities such as repackaging purchased batteries and coatings or merely labeling them without processing are considered taxable production behaviors, requiring tax declaration and payment [3]. Definition of Recognized Testing Institutions - Recognized testing institutions are those accredited by the National Certification and Accreditation Administration or provincial quality supervision departments, holding valid certification for relevant testing projects [3].

天眼查App显示，近日，厦门市百色熊涂料有限公司成立，法定代表人为张乙彬，注册资本100万人民 币，经营范围为一般项目：涂料销售（不含危险化学品）；建筑材料销售；化工产品销售（不含许可类 化工产品）；五金产品批发；灯具销售；电气设备销售；电子专用设备销售；货物进出口；技术进出 口。（除依法须经批准的项目外，凭营业执照依法自主开展经营活动）。 ...

Major Mergers and Acquisitions - Kimberly-Clark is set to acquire Kenvue for approximately $48.7 billion, creating a large consumer health products company with projected annual net revenue of about $32 billion by 2025 [1] - Abbott Laboratories has agreed to acquire Exact Sciences for $23 billion, marking its largest acquisition in nearly a decade, focusing on rapid cancer detection [2] - Pfizer has successfully acquired Metsera for over $10 billion after winning a bidding war against Novo Nordisk [3] - AkzoNobel plans to merge with Axalta Coating Systems, resulting in a combined company valued at $25 billion, with expected annual revenue of $17 billion [5] - Parker Hannifin will acquire Filtration Group for $9.25 billion, enhancing its industrial business portfolio [5] - Macquarie Asset Management proposed to acquire Qube Holdings, valuing the Australian logistics company at approximately $7.5 billion [6] - Omnicom Group's acquisition of Interpublic Group has been finalized, creating the largest marketing communications group globally with revenues exceeding $25 billion [8] Chinese Market Developments - Starbucks announced the sale of a controlling stake in its China business to Boyu Capital for $4 billion, aiming to double its store count in China [11][12] - CPE Yuanfeng is forming a joint venture with Burger King to establish "Burger King China," with an initial investment of $350 million [12] - China International Capital Corporation plans to acquire Xinda Securities and Dongxing Securities, potentially creating a leading brokerage firm in the market [12] Other Notable Transactions - GlobalFoundries has acquired Advanced Micro Foundry to expand its presence in the emerging silicon photonics industry [13] - Panasonic Holdings is selling its subsidiary Panasonic Housing Solutions to YKK Group, which focuses on residential equipment [13] - Posco Holdings will acquire a 30% stake in Mineral Resources' lithium business for approximately AUD 1.2 billion (USD 765 million) [14]

天眼查App显示，近日，彭州市嘉彩艺阁涂料经营部（个体工商户）成立，法定代表人为王奇兵，注册 资本2万人民币，经营范围为一般项目：涂料销售（不含危险化学品）；建筑装饰材料销售；互联网销 售（除销售需要许可的商品）；染料销售；颜料销售；建筑材料销售。（除依法须经批准的项目外，凭 营业执照依法自主开展经营活动）。 ...

Core Viewpoint - The article highlights the ecological and sustainable development initiatives undertaken by Songjiang District during the "14th Five-Year Plan" period, emphasizing the integration of ecological preservation with economic growth and urban development. Group 1: Ecological Development - Songjiang District is committed to an ecological priority and green development path, launching a national ecological civilization construction demonstration zone and promoting a "waste-free city" initiative [1][4] - The agricultural green development index ranks among the top in the country, with a green food certification rate of 48.9%, maintaining the first position in the city for five consecutive years [1] - The forest coverage rate in the district increased from 18.57% to 19.42%, and it has received "excellent" ratings in water source ecological compensation assessments for five consecutive years [1] Group 2: Green Technology and Industry - Songjiang District focuses on strategic emerging industries such as integrated circuits, biomedicine, artificial intelligence, and new materials, driving the economy towards greener practices [2] - AkzoNobel's Shanghai decorative paint factory has achieved 45% of its electricity from clean energy and aims to increase this to over 90% by 2026 [2] - The district has nurtured 17 national-level green factories and one national-level green park, showcasing its commitment to green manufacturing [2] Group 3: Water and Air Quality Management - The district has implemented a comprehensive "five waters coordination" action plan, improving water quality and managing over 20,000 kilometers of river channels [3] - By 2024, the average PM2.5 concentration is expected to drop to 31.5 micrograms per cubic meter, with an air quality good rate stabilizing at 86.3% [3] Group 4: Waste Management - Songjiang has established a "waste-free city" action system, achieving a household waste recycling rate of 46.65% [4] - The Tianma solid waste disposal project has significantly enhanced the region's waste disposal capacity, earning multiple national honors [4] Group 5: Biodiversity and Ecological Integration - The district is enhancing biodiversity protection, with a focus on creating habitats for protected species and conducting biodiversity baseline surveys [5] - In 2024, the district recorded various protected plant and animal species, indicating successful ecological conservation efforts [5] Group 6: Environmental Governance - Songjiang is improving its modern environmental governance system by enhancing government responsibility and encouraging corporate self-regulation [7] - The district has established a comprehensive ecological environment monitoring platform, covering air, surface water, and soil [7] Group 7: Business Environment and Community Engagement - The district is optimizing its business environment, focusing on enhancing enterprise experiences and achieving efficient administrative processes [8] - Low-carbon living practices are being promoted, with communities like Thames Town achieving significant reductions in carbon emissions [8] Group 8: Future Development Goals - Songjiang aims to continue transforming ecological advantages into developmental benefits, focusing on advanced manufacturing, new productivity, and rural revitalization [8]

Group 1 - Michelin aims to achieve global carbon neutrality by 2050, with all its tire factories in China targeting this goal by 2030, 20 years ahead of schedule [2] - At the China International Import Expo (CIIE), Michelin (Shanghai) Polymer Co., Ltd. signed a strategic cooperation agreement with the Yangtze River Delta Carbon Fiber and Composite Materials Technology Innovation Center to promote green transformation and technological upgrades in China's composite materials industry [2][5] - The CIIE attracted 4,108 companies from 155 countries and regions, with a 23.1% increase in participation from countries involved in the Belt and Road Initiative [2] Group 2 - Michelin showcased several products at the CIIE, including a rigid inflatable boat made from composite coated fabric, marking its debut in the Chinese market [3] - Otis introduced the new Gen3 Comfort smart elevator and a new inspection robot at the CIIE, enhancing elevator safety through a technology-driven proactive protection system [3] Group 3 - IKEA launched its "Fusdamnian" Chinese New Year product series at the CIIE, featuring 25 new items designed with elements of horses and goldfish, marking its eighth consecutive year of participation [4] - The electric sofa RULLERUM, first introduced at the 2022 CIIE, has sold approximately 78,000 units, accounting for 26.96% of IKEA's total sofa sales in the 2025 fiscal year [4] Group 4 - Nippon Paint signed over 20 contracts at the CIIE, with a 50% increase in contract volume compared to the previous year, indicating strong business growth potential [5] - Michelin's collaboration with the Yangtze River Delta Carbon Fiber and Composite Materials Technology Innovation Center focuses on high-performance, sustainable, and non-toxic resin systems for broader industrial applications [5] Group 5 - Increasing numbers of foreign companies are establishing factories and core departments in China, with Karcher investing over 3 billion yuan since 2018 and expanding its production base in Changshu, Jiangsu Province [6] - Mitsubishi Electric established its new Chinese headquarters in June 2023, marking a shift towards integrated production, sales, and research operations in the Chinese market [6]

Core Viewpoint - BYD is expanding its adhesive production capacity through a new project in Guangdong, which is expected to enhance its supply chain and reduce reliance on foreign brands [2][3][9]. Group 1: Project Overview - The total investment for the adhesive production project is 74.52 million yuan, with implementation planned from November 2025 to July 2026 [3]. - The project will cover an area of 12,000 square meters and aims to produce 25,000 tons of silicone encapsulant, 10,000 tons of PVC adhesive, and 40,000 tons of polyurethane adhesive annually [3]. Group 2: Company Background - The project is being developed by Shantou BYD Industrial Co., Ltd., a wholly-owned subsidiary of BYD, established in October 2016 with a registered capital of 50 million yuan [4]. - In addition to the adhesive project, this subsidiary is also involved in paint projects [4]. Group 3: Related Projects - In July, the special functional interface materials project by Shantou BYD was completed with an investment of 12.5 million yuan, designed to produce 1,460 tons of insulation powder coatings and special light-curing coatings annually [5]. - A water-based paint project with a total investment of 6 million yuan has also been completed, with an annual production capacity of 4,000 tons for both water-based and fireproof coatings [6]. Group 4: Strategic Investments - In May, BYD became the second-largest shareholder of Chongqing Huahui Coating Co., Ltd., which specializes in automotive coatings [7]. - Huahui's products include original factory coatings for vehicles and have established partnerships with several domestic automakers, enhancing BYD's supply chain [8]. Group 5: Future Plans - BYD plans to invest in a paint research and development center to create higher-performance coatings tailored to its needs [10].