宁波能之光新材料科技股份有限公司，一家在高分子材料领域深耕细作超过二十年的高新技术企业，于 2025年8月22日正式登陆北交所，这一里程碑事件标志着公司迈入了一个全新的高质量发展阶段。 自2001年成立以来，能之光始终致力于高分子接枝改性技术的产业化应用，不断推动技术创新与拓展。 通过在高分子接枝改性技术配方及规模化生产工艺方面的长期积累，公司已建立了以"高分子化学接枝 改性"、"高分子超临界流体净化"及"有机无机功能复合"为核心的三大技术平台，成功研发出多项关键 核心技术，如熔融接枝反应挤出技术、超临界流体净化技术及功能母料制备技术等，形成了坚实的技术 护城河。 在董事长兼总经理张发饶博士的引领下，能之光不断突破技术瓶颈。张发饶博士作为中科院过程工程研 究所的杰出人才，国家级重大人才计划的入选者，他带领公司组建了一支专业高效的研发团队。公司已 成功建立了国家级博士后科研工作站、省级高新技术企业研究开发中心等多个高水平研发平台，为公司 的持续创新提供了坚实支撑。同时，公司还积极引进海外专家，注重人才的多元化发展，承担了多项国 家级和市级科研项目，截至目前，已获得51项发明专利授权，充分展示了其强大的自主创新能 ...

Core Viewpoint - The company, Ningbo Nengzhiguang New Materials Technology Co., Ltd., has experienced significant growth in 2023, with a notable increase in sales to a new major client, Aoshen De, which began cooperation in the same year [1][2]. Group 1: Client Cooperation - Aoshen De, a subsidiary of Ascend Performance Materials, became a major client for the company in 2023, primarily purchasing nylon toughening agents [2][3]. - The collaboration began in 2021, with Aoshen De seeking reliable domestic alternatives to previously used materials due to public health safety concerns [2]. - Sales figures to Aoshen De for 2023, 2024, and Q1 2025 are projected at 9.83 million, 12.67 million, and 3.44 million respectively, indicating a steady increase in transaction volume [2][3]. Group 2: Revenue Recognition - The company recognizes revenue based on customer-signed delivery receipts, which is a common practice in the industry [3][4]. - The revenue recognition method aligns with comparable companies in the industry, confirming that it is a standard practice [3][4]. - The company maintains a structured process for confirming deliveries and ensuring that the signed receipts are valid, which includes communication with clients before and after delivery [6][9]. Group 3: Client Signature Verification - The company acknowledges that discrepancies may occur between the logistics recipient and the actual signer due to the nature of the business, but maintains that this does not affect the validity of the signed receipts [7][9]. - Measures have been implemented to minimize potential disputes arising from signature discrepancies, including proactive communication with clients [8][9]. - Regular reconciliation with clients is conducted to ensure that the quantities signed for match the invoiced amounts, which is part of the company's performance assessment [10].