实益达下属控股公司YM OPTICS SDN.BHD.和SEA STAR SMART TECH SDN.BHD.近日在马来西亚分 别签署厂房租赁协议，以满足生产需求，提升海外业务服务效率。 租赁协议主要内容YM OPTICS SDN.BHD.与ALTON INTELLIGENT TECHNOLOGY SDN.BHD.的租 赁协议租赁基本信息：出租方为ALTON INTELLIGENT TECHNOLOGY SDN.BHD.，承租方是YM OPTICS SDN.BHD.，承租标的物为ALTON's Mega Factory (Malaysia)，用于工业厂房。租赁期限自2025 年9月30日至2028年9月29日，共三年，免租期4个月，租赁面积5637.24平方米，租金每月84,558.60林吉 特。协议期间：2025年9月30日至2028年9月29日。履约保证金：保证金170,000林吉特，公共事业押金 85,000林吉特，合计255,000林吉特。其他约定：对厂房装修、租赁期间厂房管理、注意事项及违约责任 等进行约定，争议提交马来西亚法院专属管辖。SEA STAR SMART TECH SDN.BHD.与P ...

Core Viewpoint - The article provides a detailed guide on how to correctly calculate the tax refund for production-oriented export enterprises, emphasizing the complexity of the refund calculation process and offering step-by-step instructions for accurate computation [1][2]. Calculation Steps - The calculation of the non-exempt and non-deductible tax amount for the current period is determined by the formula: (Current period export goods offshore price × Foreign exchange RMB conversion rate - Current period exempt purchase raw material price) × (Export goods applicable tax rate - Export goods refund rate) [3]. - The current period taxable amount is calculated as: Current period sales tax amount - (Current period input tax amount - Current period non-exempt and non-deductible tax amount) [3]. - The current period refundable and non-deductible tax amount is calculated as: (Current period export goods offshore price × Foreign exchange RMB conversion rate - Current period exempt purchase raw material price) × Export goods refund rate [3]. - Depending on the comparison between the current period end retained tax amount and the current period non-deductible refund tax amount, the current period refundable tax amount and non-deductible tax amount are determined accordingly [3]. Case Studies - In Case 1, Company A, a production-oriented export enterprise, has an offshore price of 2 million RMB for exports, with a sales amount of 1 million RMB and an input tax amount of 260,000 RMB. The refund rate and tax rate are both 13%. The calculations yield a refundable tax amount of 160,000 RMB and a non-deductible tax amount of 100,000 RMB [4][5][6]. - In Case 2, Company B, also a production-oriented export enterprise engaged in processing trade, has a planned import value of 1 million RMB and a planned export value of 2 million RMB. The calculations show a refundable tax amount of 70,000 RMB and a non-deductible tax amount of 60,000 RMB [6][7][9]. Additional Tips - When applying for tax refunds, companies can log into the electronic tax bureau, where the system will automatically calculate the results based on the enterprise's data, making the process more convenient [10].

Group 1 - Background checks are increasingly common in the job market, initially targeting executives but now extending to regular employees [11][3] - Over half of background check issues are related to discrepancies in work history, with common problems including inflated or shortened employment durations and fabricated job experiences [3][6] - The real estate industry has a high incidence of background check issues, with 49.3% of candidates having some form of problem, while the education and training sector shows a high rate of false qualifications [10][7] Group 2 - Background checks utilize a color-coded system to indicate the severity of discrepancies, with red indicating serious mismatches and green indicating all information is accurate [6][3] - Many candidates have faced issues due to subjective evaluations from previous employers, which can lead to unexpected failures in background checks [17][14] - The lack of transparency in the background check process often leaves candidates unaware of the specific reasons for their rejection [14][11] Group 3 - Candidates are advised to choose trustworthy contacts for background checks and to communicate clearly with potential employers about the scope and timing of the checks [23][28] - Legal disputes have arisen from background check failures, with many candidates seeking compensation for lost job offers due to issues that were often unrelated to their actual job performance [19][22] - The increasing scrutiny of background checks has led to a culture of sharing experiences among job seekers, highlighting the challenges faced during the process [22][28]

Core Viewpoint - Jielong Holdings (01425) reported a revenue of HKD 362 million for the six months ending June 30, 2025, representing a year-on-year decrease of 5.9% [1] - The profit attributable to shareholders was HKD 30.443 million, down 29.05% year-on-year, with earnings per share at HKD 0.0244 [1] Financial Performance - The company experienced a slight decline in revenue of approximately 5.9% during the reporting period [1] - Gross margin decreased by 1.7% and net profit margin fell by 2.7% [1] Operational Developments - The new factory in Cambodia began trial operations in the first half of 2025, while the Honduras facility continues to improve operational efficiency [1] - Both factories are still on the path to achieving optimal production capacity, which has increased production costs and reduced gross margin [1] Future Strategies - In the second half of 2025, the company plans to emphasize efforts to improve operational efficiency, including reviewing existing production processes and optimizing production order distribution across different bases [1] - Additional employees have been hired to operate the new factory and to support the construction of new production bases in Vietnam and Kenya, which has increased administrative expenses and reduced profit attributable to shareholders [1]

Core Insights - The employment market in Bosnia is experiencing a decline in job openings while job-seeking demand continues to rise [1] Recruitment Market Analysis - In the first half of 2025, a total of 5,398 job advertisements were published, offering 10,540 job positions, which represents an 18% decrease in job ads and a 22% decrease in job positions compared to the same period last year [1] - Overall, the recruitment market in Bosnia saw a 24% drop in advertisement volume, indicating a significant contraction in employment supply [1] - Despite the decrease in job advertisements, the demand for job seekers remains stable, with a total of 186,300 job applications received, which is roughly unchanged from the previous year [1] Job Application Trends - The average number of applications per job position increased by 28%, rising from 14 applications to 18 applications [1] - The average view count per job advertisement has increased by over 20% [1] Industry Demand - The highest demand for job positions is concentrated in five key sectors: business/sales, electrical engineering and mechanical engineering, transportation and logistics, manufacturing, and hospitality/tourism [1]

Group 1: Core Insights - Artificial intelligence (AI) is a strategic technology leading a new wave of technological revolution and industrial transformation, significantly changing human production and lifestyle [1][2] - The integration of AI with traditional industries is essential for enhancing resource efficiency and driving innovation, particularly in manufacturing and supply chain collaboration [3][4] Group 2: Industry Transformation - AI enables a shift from traditional production methods to intelligent manufacturing systems, improving production efficiency and quality control through real-time data analysis and machine learning [3][4] - The establishment of AI-driven industrial internet platforms can enhance collaboration across the entire supply chain, addressing issues like information asymmetry and slow response times [4][9] Group 3: Future Development - AI is crucial for fostering new economic growth points by supporting emerging industries such as smart chips and robotics, thus creating new opportunities for economic development [2][6] - The focus on enhancing core AI technologies and promoting integration with emerging industries is vital for overcoming current challenges and achieving breakthroughs in future industries [7][8] Group 4: Ecosystem Building - The dual integration of traditional and emerging industries through AI can create a resilient and interconnected industrial ecosystem, enhancing overall efficiency and innovation [10][11] - By leveraging the strengths of traditional industries and the innovations of emerging sectors, a comprehensive and advanced modern industrial system can be established [11]

Company Overview - Zhonggang Tianyuan (SZ 002057) announced its second board meeting for 2025 on August 21, 2025, where it reviewed the risk assessment report for Baowu Group Financial Co., Ltd [1] - As of the report, Zhonggang Tianyuan has a market capitalization of 7.8 billion yuan [1] Revenue Composition - For the year 2024, Zhonggang Tianyuan's revenue composition is as follows: manufacturing industry accounts for 78.8%, service industry for 19.77%, and other industries for 1.43% [1]

Summary of Key Points Core Viewpoint - The investment amount from listed companies has been declining since the first half of 2022, with a significant decrease of 800 million, or 6%, in the first half of 2025 compared to the same period last year. The focus of investments is on manufacturing, electronic information, and biomedicine sectors [1][3][6]. Investment Trends - In the first half of 2025, the number of direct equity investments by listed companies reversed the downward trend, with the number of investment events and companies increasing by over 30%, and the investment amount rising by 73.5% year-on-year [1][23]. - The investment in high-end equipment, artificial intelligence, and new materials has significantly increased in the first half of 2025 [1][25]. Mergers and Acquisitions - In the first half of 2025, there were 521 merger transactions involving listed companies as acquirers, representing a 48% year-on-year increase. The total transaction amount reached 217.4 billion, a growth of 204.34% compared to the previous year [1][32]. - The majority of the acquired companies were in the manufacturing sector, followed by electronic information, biomedicine, enterprise services, and new materials [1][34]. Regional Investment Insights - Guangdong, Jiangsu, and Shanghai had the highest number of investment transactions in the first half of 2025, with Shanghai companies contributing 2.4 billion across 14 transactions [1][14]. - The investment amount from listed companies in Guangdong has significantly increased over the past two years, with the province leading in both the number and amount of investments in 2024 [1][12]. Fund Participation - In the first half of 2025, listed companies announced 164 intended fund participations, showing a slight decline compared to the first half of 2024 but a substantial increase of 76% compared to the first half of 2023 [1][8]. - The focus of listed companies on investment sectors has shifted towards semiconductors and artificial intelligence in the first half of 2025, reflecting the high market interest in these areas [1][10]. Investment Strategy - Listed companies are increasingly focusing on early-stage investments and refining their management strategies for private equity funds, aiming to enhance collaboration with industry capital and improve risk control amid market uncertainties [1][16][18].

Investment Overview - The company has signed a purchase agreement for assets in Vietnam, specifically acquiring land and facilities from Huang Fulong Investment Joint Stock Company for a total price of 512,119,578,600 VND (approximately 19,712,070 USD) [1][3][5] - The transaction involves the purchase of a factory and associated facilities located in the Dai Dong-Hoan Son Industrial Zone in Bac Ninh Province, Vietnam, with a building area of 39,225.3 square meters and a land area of 65,706.9 square meters [3][4] Payment Structure - The payment for the assets will be made in three phases: 1. 70% of the total amount (358,483,705,020 VND or 13,798,449 USD) will be paid in two installments after the contract is notarized [5] 2. 20% (102,423,915,720 VND or 3,942,414 USD) will be paid within 7 working days after the asset transfer procedures are completed [5] 3. The final 10% (51,211,957,860 VND or 1,971,207 USD) will be paid within 7 working days after the change of relevant property rights [5] Strategic Importance - This investment is expected to stabilize the company's existing operations in Vietnam, reduce future relocation costs, and better meet the diverse needs of overseas customers [7] - The transaction aligns with the company's strategic goals to enhance its industrial layout and improve overall competitiveness, which is seen as beneficial for long-term development and shareholder interests [7]

Group 1 - "Robotics Engineering" has emerged as a new professional field, ranking in the top ten of the "Salary Attraction" list, reflecting the growing demand for technical talent in emerging industries such as artificial intelligence and semiconductors [1][6] - The number of college graduates has reached 12.22 million this year, intensifying employment competition and creating differentiated opportunities for students in various majors [1][3] - Emerging industries like AI, low-altitude economy, and semiconductor sectors are experiencing explosive growth in demand for technical talent, reshaping the employment market [1][4] Group 2 - In 2023, high-potential industries such as electronics, semiconductors, industrial automation, and AI are projected to have significant recruitment growth, with semiconductor engineering graduates seeing over 200% increase in hiring [3][4] - By 2024, the number of graduates is expected to rise to 11.79 million, with new energy science and engineering reaching a monthly salary of 8,116 yuan, while software engineering has dropped out of the top five salary rankings [3][4] - The recruitment growth for positions in low-altitude economy, embodied intelligence, and smart manufacturing is expected to exceed 30% by 2025, indicating a strong demand for skilled professionals in these fields [4][11] Group 3 - The average monthly salary for graduates with three years of experience shows a clear advantage for engineering and technical majors, with "Robotics Engineering" entering the top ten for the first time [5][6] - The top three majors in terms of average monthly salary are "Electronic Science and Technology" (8,818 yuan), "Information Security" (8,406 yuan), and "Electronic Information Science and Technology" (8,307 yuan) [7] - The internet industry is experiencing a decline in recruitment, impacting the salaries of graduates from "Software Engineering" and "Computer Science and Technology," which have seen a drop in rankings [6][8] Group 4 - AI's rapid development is influencing employment, with certain professions facing high risks of replacement by AI technologies, particularly in editing, finance, and customer service [8][9] - The demand for traditional roles in manufacturing, education, and logistics remains strong, with significant recruitment needs in these sectors [11][12] - Graduates from majors such as mechanical engineering, logistics management, and education are well-positioned to meet the ongoing demand in these foundational industries [11][14]