证券代码：002372 证券简称：伟星新材 浙江伟星新型建材股份有限公司投资者关系活动记录表 编号：2025-026 | | □特定对象调研 | □分析师会议 | | --- | --- | --- | | 投资者关系活动类 | □媒体采访 | □业绩说明会 | | 别 | □新闻发布会 | □路演活动 | | | □现场参观 | √其他：电话会议 | | 参与单位名称及人 | 汇添富基金：向敏锐、何旺、卞正；国泰海通证券：花健祎、杨冬庭、巫恺洋。 | | | 员姓名 | | | | 时间 2025 | 年 12 月 2 日 | | | 地点 公司 | | | | 上市公司接待人员 谭梅等 | | | | 姓名 | | | | | 1、请问公司近期的市场需求情况？ | | | | 答：目前市场需求依然比较疲弱。 | | | | 2、请问公司明年对于工程业务的展望？ | | | | 答：对于工程业务而言，从外部来看，2026 年是"十五五"的开局之年，预计 | | | | 政策方面会更积极一点，但总体持谨慎态度；从内部来看，公司工程业务这两年一 | | | | 直坚持转型提质，通过技术营销和服务创新持续提升经营 ...

Core Insights - The home improvement industry is entering a phase of stock competition, with consumers increasingly demanding higher living quality [1] - Aikang Enterprise Group will hold its 25th anniversary celebration and launch event on December 7, focusing on "value growth" and exploring future home decoration development paths [1] Industry Trends - The home decoration industry is at a critical juncture of restructuring and demand transition, where companies must find new growth in a high-cost, product-homogenized environment [1] - Building long-term trust and value recognition in "invisible areas" of home improvement is a significant challenge for industry practitioners [1] Company Strategy - Aikang proposed the concept of "no system, no decoration" in 2016, aiming to create a one-stop solution for hidden engineering through systematic thinking [1] - In 2021, Aikang introduced "hidden aesthetics," elevating hidden engineering from basic functionality to aesthetic expression, integrating "beauty" as a key standard in product development and application [1] - In 2024, Aikang will upgrade to "whole-house hidden aesthetics," integrating products like fresh air systems, water purification, and waterproofing into a comprehensive aesthetic system [1] - Aikang emphasizes that the goal is to make "aesthetic" effective and "effectiveness" environmental on top of hidden engineering [1]

Core Viewpoint - The audit report for Sunrise Eastern Holdings Co., Ltd. indicates that the financial statements for the year ending December 31, 2024, fairly reflect the company's financial position and operating results in accordance with accounting standards [1][2]. Group 1: Audit Opinion - The audit firm believes that the financial statements present a true and fair view of the company's financial status and performance for the year [1]. - The audit was conducted in accordance with Chinese auditing standards, ensuring independence and adherence to ethical responsibilities [2]. Group 2: Key Audit Matters - Revenue recognition is identified as a key audit matter due to the inherent risk of management manipulating revenue recognition to meet specific targets [3]. - The company operates in various sectors including water heaters, kitchen appliances, clean energy heating, and water purification, with revenue recognition methods varying by business type [3][4]. Group 3: Revenue Recognition Procedures - The audit procedures for revenue recognition included evaluating internal controls, performing analytical procedures, and verifying sales records against supporting documents [4][5]. - Specific methods were employed to assess revenue from different sales models, including dealer, project, e-commerce, and export sales [4][5]. Group 4: Management Responsibilities - The management is responsible for preparing financial statements that fairly reflect the company's financial position and for maintaining effective internal controls [5]. - Management must assess the company's ability to continue as a going concern and disclose relevant matters [5]. Group 5: Financial Reporting and Accounting Policies - The company prepares its financial statements based on the going concern assumption and adheres to relevant accounting standards [12][13]. - Important accounting policies and estimates are established in accordance with accounting standards, ensuring the financial statements reflect the company's financial condition accurately [12][13]. Group 6: Company Overview - Sunrise Eastern Holdings Co., Ltd. was established in April 1997 and has undergone several capital increases, with the current registered capital being 813,278,001 RMB [11][12]. - The company primarily engages in the research, production, and sales of water heaters, kitchen appliances, clean energy heating, and water purification products under various brands [11][12].