中国经济网北京2月24日讯 龙磁科技(300835.SZ)11日晚披露2026年度向特定对象发行A股股票预 案，本次发行的发行对象不超过35名（含），为符合中国证监会规定的证券投资基金管理公司、证券公 司、保险机构投资者、信托公司、财务公司、合格境外机构投资者，以及符合中国证监会规定的其他法 人、自然人或其他合格的投资者。证券投资基金管理公司、证券公司、合格境外机构投资者、人民币合 格境外机构投资者以其管理的二只以上产品认购的，视为一个发行对象；信托公司作为发行对象的，只 能以自有资金认购。本次向特定对象发行股票的所有发行对象均以现金的方式并以相同的价格认购本次 发行的股票。 本次发行的定价基准日为发行期首日，发行价格不低于定价基准日前20个交易日公司股票交易均价 的80%。 本次发行的股票种类为境内上市人民币普通股（A股），每股面值为人民币1.00元。本次发行的股 票将在深圳证券交易所创业板上市交易。本次向特定对象发行股票的数量按照募集资金总额除以发行价 格确定，同时本次向特定对象发行股票的数量不超过本次发行前公司总股本的30%，即不超35,774,262 股（含本数）。 公司本次向特定对象发行股票募集资金 ...

Core Viewpoint - Longmag Technology plans to invest approximately 210 million yuan in the second phase of its Vietnam subsidiary, focusing on expanding production capacity for permanent magnet materials, which is crucial for the company's long-term development and market expansion [1][2]. Group 1: Investment and Production Capacity - The second phase project will include an annual production capacity of 25,000 tons of pre-baked ferrite and 10,000 tons of high-performance wet-pressed ferrite tiles, with a construction period of 36 months [1][2]. - This investment is part of Longmag Technology's three-year strategic plan, aiming to achieve a total annual production capacity of 60,000 tons of permanent magnets [2]. Group 2: Market Demand and Industry Trends - The rapid development of electric vehicles is expected to increase the demand for automotive motors, thereby boosting the market for ferrite materials, which are essential components in these motors [1]. - In the home appliance sector, the widespread adoption of variable frequency technology is anticipated to further expand the market for ferrite materials, as they are critical components in variable frequency motors [1]. Group 3: Strategic Positioning and Synergy - Longmag Technology's overseas expansion, including production bases in Thailand, facilitates resource sharing and collaborative development across different business segments [3]. - The synergy between the soft magnetic business in Thailand and the permanent magnetic business in Vietnam enhances the company's competitiveness by providing comprehensive solutions for clients in the electric vehicle sector [3].

Core Viewpoint - The company has reported a revenue of 1.17 billion yuan, marking a 9.33% increase year-on-year, and a net profit of 111.06 million yuan, reflecting a 50.31% growth, establishing itself as a leading supplier of magnetic materials in the automotive and variable frequency home appliance sectors [8]. Company Overview - The company specializes in the research, production, and sales of high-performance permanent ferrite magnetic tiles, primarily used in various motors for applications in automotive, home appliances, power tools, and fitness equipment [3]. - Since 2020, the company has expanded its focus to include the soft magnetic industry, developing products such as soft magnetic powders, magnetic powder cores, and chip inductors, which are utilized in photovoltaic energy storage, new energy vehicles, and consumer electronics [3]. Business Model - The company employs a make-to-order production model, organizing production based on customer orders and conducting comprehensive evaluations before creating production plans [4]. - The procurement of raw materials is aligned with production schedules, maintaining a safety stock to accommodate order increases and production cycles [6]. - The sales strategy is primarily direct sales, with contracts signed directly with customers, ensuring timely delivery and payment collection [6]. Performance Drivers and Industry Position - The company achieved a revenue of 1.17 billion yuan and a net profit of 111.06 million yuan, with significant growth in sales from the automotive and variable frequency home appliance sectors [8]. - The stable market demand in these application areas has contributed to the year-on-year sales increase of the company's main products, reinforcing its competitive position in the market [8]. Financial Data and Accounting Policies - The company will implement several accounting policy changes starting January 1, 2024, which will not affect the financial statements, including adjustments related to the classification of current and non-current liabilities and supplier financing arrangements [9]. - The company has made retrospective adjustments to its financial data due to changes in accounting policies, impacting the profit and loss statement for the year 2023 [9].