股份有限公司关于陕西斯瑞新材料股份有限 不利变化； 公司开展外汇套期保值业务的核查意见》和 国泰海通证券股份有限公司 关于陕西斯瑞新材料股份有限公司 保荐机构名称：国泰海通证券股份有限公司 被保荐公司简称：斯瑞新材 保荐代表人姓名：林文亭、赵中堂 被保荐公司代码：688102 经中国证券监督管理委员会《关于同意陕西斯瑞新材料股份有限公司首次公 开发行股票注册的批复》（证监许可〔2022〕162 号）批复，陕西斯瑞新材料股 份有限公司（以下简称"上市公司"、"公司"或"发行人"）首次公开发行股 票 4,001.00 万股，每股面值人民币 1 元，每股发行价格人民币 10.48 元，期募集 资金总额为人民币 41,930.48 万元，扣除发行费用后，实际募集资金净额为人民 币 35,691.08 万元。本次发行证券已于 2022 年 3 月 16 日在上海证券交易所上市。 国泰海通证券股份有限公司（以下简称"保荐机构"或"国泰海通"）担任其持 续督导保荐机构，持续督导期间为 2022 年 3 月 16 日至 2025 年 12 月 31 日。 在 2024 年 1 月 1 日至 2024 年 12 月 31 日持 ...

Company Overview - Shaanxi Sry New Materials Co., Ltd. was established on July 11, 1995, and is registered in Shaanxi Province, China [2] - The company is engaged in the research, production, and sales of copper and copper alloy products within the non-ferrous metal smelting and rolling processing industry [2] - As of December 31, 2023, the company has issued a total of 56,001.40 million shares and has a registered capital [2] Financial Reporting Basis - The financial statements are prepared in accordance with the accounting standards issued by the Ministry of Finance and relevant regulations [3] - The financial statements are based on the assumption of going concern and are prepared using the accrual basis of accounting [3] - The accounting period follows the calendar year, from January 1 to December 31 [3] Accounting Policies - The company has established specific accounting policies for fixed asset depreciation, intangible asset amortization, and revenue recognition [3] - The financial statements reflect the company's financial position, operating results, and cash flows as of December 31, 2023 [3] Financial Instruments - The company recognizes financial assets and liabilities upon entering into financial instrument contracts [11] - Financial assets are classified into three categories based on the business model and cash flow characteristics [12] - The company measures financial assets at amortized cost or fair value, depending on their classification [12][15] Impairment of Financial Assets - The company assesses expected credit losses based on the risk of default and recognizes loss provisions accordingly [18] - Expected credit losses are calculated using a probability-weighted approach considering past events, current conditions, and forecasts of future economic conditions [18][19] Inventory Management - The company classifies inventory into categories such as raw materials, finished goods, and work in progress [29] - Inventory is measured at the lower of cost and net realizable value, with provisions for inventory write-downs when necessary [30][31]