聚焦大型集团客户，发挥集团管控业务竞争优势，以定制软件方式拓展大型集团客户市场，采用长期服 务策略持续扩展业务领域。针对已有大型集团客户，公司努力抓住技术进步和管理变革带来的新机遇， 推动新模式和新技术与客户业务实践的深度融合，持续提供原有系统升级服务，不断拓展新的业务领域 和其分子公司业务。 聚焦优势业务领域，以专业化产品和服务拓展客户。公司在集团司库管理、智能财务共享、XBRL数据 应用等传统细分领域具备较强的竞争优势，同时顺应数字化、智能化和信创国产化的机遇，公司在符合 信创标准的ERP等方面积极投入。聚焦上述细分领域，组建专业产品研发团队和销售团队进行产品研发 和市场拓展，通过口碑营销、市场活动、媒体宣传等形式进行市场推广。 9月25日，普联软件股份有限公司（股票代码：300996，股票简称：普联软件）可转债发行申请成功过 会。 作为一家专注为大型集团企业提供信息化方案及IT综合服务的企业，普联软件经过二十余年的沉淀与积 累，通过持续的管理创新与新技术研究应用，形成了突出的信息化综合服务能力，主营业务涵盖解决方 案、咨询与服务、应用软件产品、平台软件产品、软件定制开发等多个方面。 近年来，公司顺应国家 ...

Core Viewpoint - Puling Software (300996) has responded to the Shenzhen Stock Exchange's inquiry regarding its application for issuing convertible bonds, providing detailed explanations on key issues such as the capitalization of R&D expenses for its fundraising projects [1][4]. Group 1: Capitalization of R&D Expenses - The capitalization rate for the current fundraising project's R&D expenses is 83.33%, which is higher than the company's existing similar projects' capitalization rate of 64.94% [1]. - The company attributes the high capitalization rate to the solid foundation laid by previous fundraising projects and ongoing technological accumulation, resulting in a lower proportion of expenses being capitalized [1][2]. - The estimated capitalized expenses amount to 12,985.20 million yuan, while the expensed amount is 2,597.04 million yuan, indicating a significant investment in R&D [1]. Group 2: Project Characteristics and Comparisons - The current fundraising project differs from existing similar projects in several aspects, including increased site investment due to the company's office space rental adjustments [2]. - The project requires different personnel positions and levels, leading to variations in average monthly salaries among staff [2]. - The project has a shorter capitalization timeline compared to similar projects, benefiting from sufficient technical reserves and favorable conditions such as customer prospects and policy support [2][3]. Group 3: Product Application and Market Potential - The domestic ERP functional expansion project aims to achieve a smooth migration from Oracle EBS, focusing on financial and energy sectors for domestic replacements and supply chain management [3]. - The project includes a series of products for intelligent financial risk control, leveraging the latest regulatory policies and AI models to enhance existing XBRL products for financial institutions [3]. - The cloud platform upgrade project aims to enhance the existing platform's intelligence, serving as a technical foundation for the company's software product development [3]. Group 4: Validation and Compliance - The sponsor and the issuer's accountant have verified that the basis for the capitalization rate calculation is reasonable and compliant with relevant requirements [4]. - The project conditions, including technology, customer base, talent, and policy support, are considered favorable, justifying the higher capitalization rate compared to existing similar projects [4].

Group 1 - The company reported a revenue of 210,145,512.36 yuan for the first half of 2025, representing a year-on-year increase of 9.45%. However, the net profit attributable to shareholders plummeted by 90.99% to 1,206,676.65 yuan, and the net profit after deducting non-recurring gains and losses showed a loss of 4,452,874.99 yuan, with a year-on-year decline of 156.35% [1][2] Group 2 - The company's R&D expenses surged to 43,633,562.13 yuan, a 77.50% increase compared to the same period last year, significantly outpacing the revenue growth of 9.45%. When considering capitalized R&D expenses, the total R&D investment reached 54,716,412.15 yuan, a year-on-year growth of 5.92%. The R&D expenditure capitalization rate was approximately 20.26%, with capitalized R&D expenses of 11,082,850.02 yuan primarily directed towards enhancing shared service products, financial risk control products, expanding domestic ERP functions, and upgrading the cloud lake platform [2] - Despite high R&D investments, the company faced pressure on profit margins due to increased expenses. Sales expenses rose by 17.74% to 16,323,028.08 yuan, while management expenses decreased by 18.21% to 34,263,304.12 yuan. The total of these three expenses reached 94,219,894.33 yuan, accounting for 44.84% of the operating revenue, indicating significant cost control challenges [2] Group 3 - The company's chairman, general manager, and deputy general manager plan to reduce their holdings by up to 1,957,500 shares (0.70% of total share capital) between June 30 and September 29, 2025, citing personal funding needs as the reason for the reduction [3]

Core Viewpoint - The announcement reveals that certain directors and senior management of Puliang Software plan to reduce their shareholdings, which is a normal behavior and will not significantly impact the company's governance or control structure [1][3]. Shareholding Reduction Plan - Directors and senior management, including Chairman Ling Guoqiang, General Manager Feng Xuewei, and Deputy General Manager Zhang Tingbing, plan to reduce their holdings by up to 1,957,500 shares, representing 0.70% of the total share capital [1]. - Specifically, Chairman Ling Guoqiang intends to reduce his holdings by up to 1,705,200 shares (0.61%), General Manager Feng Xuewei by up to 149,940 shares (0.05%), and Deputy General Manager Zhang Tingbing by up to 102,312 shares (0.04%) [1]. Current Shareholding Status - As of the announcement date, Chairman Ling Guoqiang holds 31,269,286 shares (11.13%), General Manager Feng Xuewei holds 2,888,845 shares (1.03%), and Deputy General Manager Zhang Tingbing holds 5,174,513 shares (1.84%), totaling 39,332,644 shares (14.00%) [2][3]. Background Information - Puliang Software was listed on the Shenzhen Stock Exchange's Growth Enterprise Market on June 3, 2021, with an initial issuance of 22,100,000 shares at a price of 20.81 yuan per share, raising a total of 459.90 million yuan [4]. - The company has conducted two fundraising activities since its listing, raising a total of 545.57 million yuan [5].