树立行业标杆，讲好中国故事，传递中国声音，充分展现腾飞的中国经济、崛起的民族品牌和向上的企 业家精神。近日，"崛起的民族品牌"专题系列节目对话镇江利德尔复合材料有限公司(简称：镇江利德 尔)的董事长谢富平先生，探讨树脂行业的创新发展之路。 在能源结构变革与"双碳"目标驱动下，传统制造业正经历从粗放增长向精细化、高质量发展的深刻转 型。高性能树脂，这一曾被视为"传统化工材料"的领域，正以创新技术突破行业痛点，成为推动绿色升 级的关键力量。镇江利德尔复合材料有限公司董事长谢富平，以"材料改变生活"为初心，带领团队在高 性能树脂领域深耕十五年，从打破国际垄断到定义行业标准，从进口替代到技术输出，走出一条差异化 创新之路，为中国新材料产业从"跟跑"到"并跑"提供了生动范本。 节目现场，谢富平先生向大家分享了他的创业故事及企业发展现状。2005年，谢富平辞去行业头部外企 的稳定工作，投身创业浪潮。彼时，国内树脂行业正陷入中低端市场的红海竞争——价格战激烈，产能 过剩，但高端领域仍被外资企业垄断。"中低端市场竞争尤为激烈，便宜的竞争激烈，但高端市场我们 实际还依赖进口。"谢富平意识到，唯有差异化才能突围。他将目光锁定在汽 ...

Core Viewpoint - The IPO process of Tongyu New Materials (Guangdong) Co., Ltd. is accelerating, with plans to issue 10 million shares at a price of 84.00 yuan per share, focusing on expanding production capacity for electronic resins [1][2] Group 1: Company Overview - Tongyu New Materials is a domestic supplier of mid-to-high-end electronic resins, aiming to address the "bottleneck" issues in China's electronic information industry by providing key material support [1] - The company has established a solid competitive advantage through years of independent research and development, mastering a series of core technologies and production processes [2] Group 2: Product and Technology - The company has broken the monopoly of international leading enterprises in the field of lead-free and halogen-free electronic resins, particularly with its self-optimized DOPO modified epoxy resin, which significantly enhances the performance of copper-clad laminates [2] - Key technological breakthroughs in high-frequency and high-speed copper-clad laminate applicable electronic resins, such as benzoxazine resin and maleimide resin, are expected to fill domestic gaps in related applications [2] Group 3: Market Context and Future Prospects - The expansion plan of Tongyu New Materials is expected to accelerate the shift from long-term reliance on imports of high-end electronic resins, especially in the context of the "East Data West Computing" project and the rapid development of 6G technology [2] - As a high-tech enterprise and a national-level specialized and innovative "little giant," the company is poised to showcase China's determination and progress in the high-end electronic resin sector upon its market debut [2]

Core Viewpoint - The financial statements of Tongyu New Materials (Guangdong) Co., Ltd. have been reviewed, and no significant misstatements were identified, indicating that the financial reports fairly reflect the company's financial position as of March 31, 2025 [2][3]. Company Overview - Tongyu New Materials (Guangdong) Co., Ltd. was established through the overall restructuring of Guangdong Tongyu New Materials Co., Ltd. The registered capital is RMB 30 million, with the main business activities including research, production, and sales of electronic materials, engineering plastics, synthetic resins, and chemical products [3][5]. Financial Reporting Basis - The financial statements are prepared on a going concern basis, in accordance with the relevant accounting standards and guidelines, reflecting the company's financial status, operating results, changes in equity, and cash flows [5][6]. Important Accounting Policies - The company adheres to significant accounting policies and estimates as per the enterprise accounting standards, ensuring that the financial statements provide a true and complete representation of the company's financial condition and results [5][6]. Consolidation Scope - The consolidation scope is determined based on control, including subsidiaries controlled by the company and structured entities, ensuring that the financial statements reflect the entire economic entity [7][8]. Financial Instruments - Financial instruments are recognized when the company becomes a party to the financial contract, with subsequent measurement based on their classification, including those measured at amortized cost and fair value [26][28]. Credit Risk Assessment - The company assesses credit risk based on the expected credit loss model, categorizing financial instruments into stages to determine the appropriate loss provisions [29][30].