来源:金融界 8月13日主力资金净流入210.04万元，占流通市值的0.1%。近五日主力资金净流出827.93万元，占流通 市值的0.38%。 风险提示：股市有风险，投资需谨慎。 瑞丰高材8月13日股价报11.33元，较前一交易日下跌0.17元，跌幅1.48%。当日成交量为74761手，成交 额达0.85亿元。 该公司主要从事PVC助剂、工程塑料助剂等产品的研发、生产和销售。瑞丰高材于2011年在创业板上 市，最新总市值为28.37亿元。 公司近期公告显示，因可转换公司债券利息费用的税会处理差异，需补缴企业所得税592.47万元及滞纳 金75.25万元，合计667.71万元。该笔款项已补缴完毕，预计将影响公司2025年度净利润约667.71万元。 此外，公司前董秘赵子阳因涉嫌内幕交易被证监会立案调查，公司表示该调查与日常经营无关。 ...

Core Viewpoint - 瑞丰高材 is facing tax compliance issues, requiring a payment of approximately 6.68 million yuan due to discrepancies in the tax treatment of convertible bond interest expenses, alongside a late payment penalty of 752,500 yuan [1][2][3] Group 1: Tax Compliance Issues - The company announced the need to pay corporate income tax of 5.92 million yuan and a late payment penalty of 752,500 yuan, totaling 6.68 million yuan [1][2] - The company has completed the payment and stated that this matter will not lead to any administrative penalties from tax authorities [1][3] - The tax payment will be recorded in the company's 2025 financial results, impacting the net profit attributable to shareholders by approximately 6.68 million yuan [1][2] Group 2: Financial Performance - In the first quarter, the company's net profit attributable to shareholders was 528,000 yuan, representing a year-on-year decrease of 45.96% [1][2] - The basic and diluted earnings per share for the current period were both 0.02 yuan, down 50% from the previous year [2] - The company's total assets decreased by 1.19% compared to the end of the previous year, amounting to approximately 2.26 billion yuan [2] Group 3: Insider Trading Investigation - The company is under scrutiny due to its former secretary, Zhao Ziyang, being investigated for insider trading by the China Securities Regulatory Commission [3][5] - The company clarified that the investigation pertains to Zhao Ziyang personally and does not affect its normal business operations [3][5] - Zhao Ziyang resigned from his position as the company’s board secretary but will continue to hold other management roles within the company [5]

前董秘涉内幕交易的余波还未散尽，瑞丰高材（300243）又传出需要补税的消息，甚至产生了超75万元 的滞纳金。 8月12日晚，瑞丰高材发布公告称，公司在日常税务合规自查过程中，对公司可转换公司债券相关财税 处理进行了专项复核。经自查确认，因可转换公司债券利息费用的税会处理差异，公司需补缴企业所得 税592.47万元，企业所得税滞纳金75.25万元，合计667.71万元（数据存在尾数差异，系四舍五入所 致）。截至目前，公司已将上述企业所得税及滞纳金合计667.71万元补缴完毕，不涉及税务行政处罚。 瑞丰高材表示，根据《企业会计准则第28号——会计政策、会计估计变更和差错更正》相关规定，上述 事项不属于前期会计差错，不涉及前期财务数据追溯调整。公司补缴上述税款及滞纳金将计入公司2025 年当期损益，预计将影响公司2025年度归属于上市公司股东的净利润约667.71万元，最终财务数据以公 司2025年度经审计的财务报表为准。本事项不会对公司的正常经营产生重大影响。 截至公告发布前，公司尚未发布2025年半年报，但公司一季报显示，公司归母净利润528万元，同比下 降45.96%。 | | 本报告期 | 上年同期 | ...

Core Viewpoint - Rui Feng High Material (瑞丰高材) is facing tax payment issues, requiring a total of 6.6771 million yuan in corporate income tax and late fees due to discrepancies in the tax treatment of convertible bond interest expenses [2][3] Tax Compliance and Financial Impact - The company confirmed the need to pay 5.9247 million yuan in corporate income tax and 752,500 yuan in late fees, totaling 6.6771 million yuan, which has been fully paid [2] - This tax payment will be recorded in the company's 2025 financial results, expected to impact the net profit attributable to shareholders by approximately 6.6771 million yuan [3] - The company stated that this matter does not constitute a prior accounting error and will not require adjustments to previous financial data [3] Recent Financial Performance - In the first quarter, the company reported a net profit attributable to shareholders of 5.28 million yuan, a year-on-year decrease of 45.96% [3][4] - The total revenue for the current reporting period was approximately 473.85 million yuan, down from 488.07 million yuan in the same period last year, reflecting a decline of about 1.62% [4] - The basic and diluted earnings per share both decreased by 50% to 0.02 yuan [4] Management and Regulatory Issues - The company is under scrutiny due to its former secretary's involvement in insider trading, with the China Securities Regulatory Commission investigating the matter [5][8] - The company emphasized that the investigation pertains to the individual and does not affect its normal business operations [5][8] - Legal experts noted that the company’s self-initiated tax correction may mitigate potential penalties, indicating that the issue is likely a technical error rather than tax evasion [5]

去年年底刚刚完成董事会换届选举，山东瑞丰高分子材料股份有限公司（300243.SZ，下称"瑞丰高 材"）董事会秘书赵子阳的突然辞任引发外界关注。业内人士指出，赵子阳的突然辞任，或与其两个月 前因为涉嫌内幕交易被立案调查有关。 公司财报显示，近年来，瑞丰高材业绩波动较大。2022年、2023年、2024年，公司分别实现营业收入 18.32亿元、17.76亿元、20.01亿元，分别同比增长-1.45%、-3.04%、12.66%。 同期，公司分别实现归母净利润6113.87万元、8529.48万元、2207.64万元，分别同比增长-34.17%、 39.51%、-74.12%。今年一季度，公司实现营业收入4.74亿元，实现归母净利润528.35万元，分别同比增 长-2.91%、-45.96%。 伴随着业绩波动的还有公司股价。2024年2月6月，瑞丰高材股价创下4.97元/股的新低，到了2024年5月 9日，公司股价最高升至16.06元/股，涨幅明显。 8月5日，瑞丰高材公告，公司董事会秘书赵子阳因个人原因申请辞去公司董事会秘书职务，辞职后，其 将继续在公司担任其他管理职务，并将继续在公司控股子公司山东瑞丰玥能新材 ...

Core Viewpoint - The 2025 mid-year economic report indicates that China's economy is showing resilience and vitality, with a GDP growth of 5.3% in the first half of the year, reflecting the effectiveness of proactive macroeconomic policies [2][3]. Economic Performance - The GDP for the first half of 2025 reached 66,053.6 billion yuan, with a year-on-year growth of 5.3%, showing a steady increase compared to the previous year [2][3]. - The unemployment rate has remained stable, fluctuating between 5.0% and 5.4%, while prices have been stable and international payments are balanced [3][5]. Key Indicators - Major economic indicators have exceeded expectations, with GDP growth rates of 5.4% in Q1 and 5.2% in Q2, marking an increase of 0.3 percentage points compared to the same period last year [3]. - Domestic demand contributed 68.8% to GDP growth, with final consumption expenditure accounting for 52% [5]. Innovation and New Industries - High-tech industries saw a value-added growth of 9.5% year-on-year, and the "three new" industries are projected to account for about 18% of GDP by 2024 [3][6]. - R&D expenditure as a percentage of GDP is close to 2.7%, surpassing the EU average and nearing the OECD average, with nearly 5 million effective invention patent applications filed in the first five months of 2025, a growth of 12.8% [6]. Digital and Green Economy - The digital economy's core industries contributed approximately 10% to GDP, with significant growth in sectors like new energy vehicles, which saw production increase by over 30% [6]. - The green industry, particularly in new energy vehicles and lithium batteries, continues to grow rapidly, with lithium-ion battery production increasing by 53.3% [6]. Future Outlook - Despite external uncertainties, the economic outlook for the second half of 2025 remains stable, supported by strong domestic demand and proactive policies [8][9]. - The service sector's contribution to GDP has risen to 59.1%, with a contribution rate exceeding 60% to GDP growth, indicating a positive trend in service industry performance [9].

Core Viewpoint - The article discusses the investigation of Zhao Ziyang, the secretary of the board of directors of Ruifeng High Material, by the China Securities Regulatory Commission (CSRC) for suspected insider trading, clarifying that the investigation is personal and does not involve the company's stock trading or operations [1]. Group 1: Company Background - Ruifeng High Material, established in 1994, operates in the chemical raw materials and chemical products manufacturing industry, focusing on the research, production, and sales of PVC additives and engineering plastic additives [2]. - The company has a current comprehensive production capacity of nearly 200,000 tons for its PVC additive products, which include ACR processing aids and various impact modifiers [2]. Group 2: Recent Developments - Zhao Ziyang, who has been with the company in various roles since 2009, currently holds 219,900 shares of the company, with 164,900 shares being restricted [1]. - The company reported that it entered the engineering plastic additives sector in 2022, achieving over 100 million yuan in revenue in 2024, representing a year-on-year growth of over 200% [2]. Group 3: Market Performance - As of June 10, the company's stock price fell by 2.88%, closing at 10.78 yuan per share, with a total market capitalization of 2.7 billion yuan [4].