深圳商报·读创客户端记者 马强 据北交所官网信息，1月5日，上海永超新材料科技股份有限公司（以下简称永超新材）发布了对北交所第二轮问询 的回复，就发行人控制权稳定性、毛利率真实合理性、业绩增长可持续性、募投项目的必要性及合理性等问题作出 说明。 毛利率真实合理性？ | 问题 1.发行人控制权稳定性 . | | --- | | 问题 2.人工及原材料成本核算准确性 . | | 问题 3.毛利率真实合理性 | | 问题 4.收入确认及收入真实性核查充分性 | | 问题 5.业绩增长可持续性 .. | | 问题 6.募投项目的必要性及合理性 | | 问题 7.其他问题 . | 招股书显示，永超新材成立于2015年12月，专注于特种金属镀膜、功能性涂层薄膜和纳米陶瓷改性材料的研发及应 用。公司于2022年9月6日在全国股转系统挂牌并公开转让，证券代码873808，并于2023年6月14日进入创新层。 公司控制权稳定性？ 招股书显示，股权方面，截至本招股说明书签署日，公司前两大股东洪晓冬持有公司29%的股份，洪晓生持有公司 16.57%的股份，前两大股东持股比例均低于30%，故公司无控股股东。实际控制人洪晓冬、洪晓生二 ...

内容概要：我国汽车膜市场随着汽车市场的繁荣而发展壮大，不论是新车市场还是售后市场对汽车膜需 求均与日俱增，据统计，2024年我国汽车膜需求量达25061.27万平方米，市场规模达499.92亿元，其 中，隔热膜约占70.46%，保护膜约占20.41%，改色膜约占9.13%，与此同时，随着消费升级，消费者从 基础遮光转向高隔热、防爆、防紫外线、隐私保护、防眩光的复合需求，陶瓷膜、多层复合膜逐步替代 传统染色膜与普通金属膜，智能调光、防雾、特种防护等细分品类快速起量。 上市企业：万顺新材（300057）、纳尔股份（002825） 相关企业：伊士曼（中国）投资管理有限公司、3M中国有限公司、圣戈班（中国）投资有限公司、强 生（中国）投资有限公司、浙江世窗光学薄膜制造有限公司、南通纳科达聚氨酯科技有限公司、上海魁 拔网络科技有限公司、上海永冠众诚新材料科技（集团）股份有限公司、浙江世窗光学薄膜制造有限公 司、浙江凯阳新材料股份有限公司 关键词：汽车膜市场政策、汽车膜产业链图谱、汽车膜供需现状、汽车膜市场规模、汽车膜竞争格局、 汽车膜发展趋势 一、概述 汽车膜是一种应用于汽车车窗及车身表面的特殊薄膜材料，主要起到隔热、 ...

Core Insights - Eastman has officially launched two new production lines at its Dalian factory, marking a significant milestone in expanding capacity while committing to sustainable development and green manufacturing [1] - The expansion reflects Eastman's determination to invest in the Chinese market and enhance local R&D and manufacturing capabilities, providing higher quality automotive film products and services to customers in China and the Asia-Pacific region [1][3] Group 1: Local Market Commitment - Eastman is deepening its local presence and improving regional supply chains, aiming to serve local customers and contribute to regional economic development [3] - The expansion will enhance Eastman's ability to meet the growing demand for high-performance film products in China and the Asia-Pacific region, while also promoting innovation and product development [3] - The Dalian factory plays a crucial role in Eastman's global supply chain, with significant upgrades made since its acquisition in early 2023 to improve responsiveness to market demands [3] Group 2: Quality Assurance and Standards - Eastman has implemented an advanced industrial standards system at its Dalian factory to ensure global production consistency and excellence [2][4] - The quality control framework includes full-process management, adherence to international standards, and a commitment to sustainable production practices [4][6] - The company collaborates with the National Inspection Group to promote industry standardization and enhance consumer confidence [6] Group 3: Sustainable and Smart Manufacturing - The Dalian factory is a pilot for Eastman's "next-generation manufacturing" concept, featuring advanced equipment and high standards for cleanliness, precision, and environmental sustainability [7] - The factory boasts a green coverage rate of over 40% and utilizes a visual management system for intelligent oversight of safety, equipment status, and environmental metrics [7] Group 4: Future Outlook - Eastman employs a multi-brand strategy in China, with brands like V-KOOL, Dragon Film, and Saint-Gobain catering to diverse market segments [8] - The company plans to continue upgrading the Dalian factory's capacity in phases, reinforcing its commitment to providing high-value integrated solutions for Chinese consumers [8]