云南云天化股份有限公司2025年度财务公司关联交易专项审核报告深度解读

一、报告核心要点

• 中审众环会计师事务所对云南云天化股份有限公司（云天化股份）2025年度涉及与关联方财务公司存款、贷款等金融业务的情况进行了专项审核。
• 本次专项审核基于云天化股份2025年12月31日的合并及公司财务报表，对与云南云天化集团财务有限公司的所有金融交易进行了详细核查。
• 审核范围涵盖存款、贷款（短期、长期借款及票据贴现、承兑）以及相关利息、手续费。
• 报告明确指出，云天化股份的汇总表在所有重大方面均符合《上海证券交易所上市公司自律监管指引第5号–交易与关联交易》的相关要求。

二、关键财务数据及事项

三、对股东和投资者的重要影响

• 云天化股份与集团财务公司的大额存款与借款业务，显示公司资金流动性强，集团内部资金调配灵活。
• 金融业务总体保持稳健，未见异常大额资金流出或流入，亦无明显异常关联交易，增强投资者对公司内部控制及合规管理的信心。
• 2025年末在集团财务公司存款余额超过31亿元，表明公司具备较强的资金储备能力，利于日常运营和潜在投资扩张。
• 全年向集团财务公司支付/收取利息与手续费超5700万元，对利润表有直接影响，投资者需关注该部分的利差变化及其对公司盈利能力的实际影响。
• 所有金融交易均按照监管要求进行披露，提升公司治理透明度，有利于维护公司估值和投资者信心。
• 报告强调，汇总表应与已审财务报表一并阅读，投资者需结合整体财务状况做出全面判断。

四、可能影响股价的事项

• 若未来资金调配、存贷利率、资金成本发生较大变化，或关联交易出现异常，可能对公司业绩及股价形成影响，建议投资者持续关注后续公告及财务报告。
• 本次专项审核结果无重大负面事项披露，短期内有助于稳定投资者情绪，但需警惕大额关联交易的潜在风险。

五、合规与资质说明

• 中审众环会计师事务所具备相关资质，执业证书与注册会计师资格均在有效期内，专项审核报告具备法律效力。
• 本报告仅供云天化股份2025年度信息披露使用，未经许可不得用于其他用途。

免责声明

本新闻稿仅供投资者参考，不构成任何投资建议。投资有风险，决策需结合公司整体经营状况及个人判断。

English Version

In-Depth Analysis: Yunnan Yuntianhua Co., Ltd. 2025 Financial Company Related Party Transaction Special Audit Report

Key Highlights

• Zhongshen Zhonghuan Certified Public Accountants (LLP) conducted a special audit on Yunnan Yuntianhua Co., Ltd.’s (Yuntianhua) 2025 related party transactions involving deposits, loans, and other financial services with its group’s finance company.
• The audit covered all financial transactions with Yuntianhua Group Finance Company for 2025, based on the consolidated and company-level financial statements as of December 31, 2025.
• The scope included deposits, loans (short-term, long-term, bill discounting, acceptance), and related interest and fees.
• The report confirms that the summary table of transactions was prepared in all material respects in accordance with the Shanghai Stock Exchange’s self-regulation guidelines for listed companies regarding transactions and related party transactions.

Key Financial Data

Potential Impact on Shareholders/Investors

• Significant internal deposits and borrowings highlight strong liquidity and flexible internal capital allocation.
• Overall financial transactions are stable with no abnormal large-scale in- or out-flows, indicating robust internal control and compliance, which is positive for investor confidence.
• Over 3.1 billion RMB deposit balance at year-end reflects strong cash reserves, supporting daily operations and investment opportunities.
• Interest and fees related to these transactions exceed 57 million RMB, directly impacting the income statement—investors should monitor these figures for their effect on profits.
• Full disclosure in line with regulatory requirements enhances corporate governance and transparency, supporting company valuation and investor trust.
• The report advises reading the summary with the audited financial statements for a comprehensive view.

Price Sensitive Information

• Any future material changes in capital allocation, interest rates, funding costs, or abnormal related party transactions may impact earnings and share price—investors are urged to follow subsequent disclosures.
• No negative issues found in this special audit, which is short-term positive for market sentiment, but investors should remain vigilant about potential risks in large-scale related party deals.

Compliance and Credentials

• Zhongshen Zhonghuan Certified Public Accountants’ credentials and the CPAs involved are valid, making the report legally effective.
• This report is for Yuntianhua’s 2025 annual disclosure only and may not be used for any other purpose without written consent.

Disclaimer

This news article is for informational purposes only and does not constitute investment advice. Investments are subject to risk. Decisions should be made based on comprehensive analysis of the company’s overall operation and financial status.

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