日照港股份有限公司2025年度涉及财务公司关联交易的专项说明详解

报告背景与审计说明

日照港股份有限公司（以下简称“日照港公司”）近日向致同会计师事务所（特殊普通合伙）委托，对其2025年12月31日的合并及公司资产负债表、利润表、现金流量表、股东权益变动表以及财务报表附注进行了审计，并出具了无保留意见的审计报告。此次专项说明，是依据《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》的要求，针对与山东港口集团财务有限责任公司（即“财务公司”）发生的存款、贷款等金融业务进行的专项信息披露。

主要内容与关键信息

• 专项说明范围： 本报告仅涵盖日照港公司2025年度通过山东港口集团财务有限责任公司发生的存款、贷款等金融业务的汇总情况，具体数据汇总表随报告一并披露。
• 管理层责任： 日照港公司管理层负责汇总表的编制和对外披露，并需确保其真实性、合法性和完整性。会计师事务所对汇总表内容与经审计财务报表及相关会计资料进行了核对，确认在所有重大方面不存在不一致。
• 审计范围与限制： 除了已经在年度财务报表审计中对关联方和关联交易相关内容做了审计外，审计师未对汇总表执行额外审计程序。因此，投资者应结合经审计的财务报表整体解读本专项说明。
• 信息合规与透明度： 此次专项说明和相关数据披露是公司合规性的重要体现，符合监管部门对上市公司关联交易信息披露的严格要求。

对投资者和股东的潜在影响

• 合规性提升： 公司与关联方财务公司之间的金融业务透明度增强，有利于投资者判断公司资金运作的独立性与安全性，有助于提升公司治理水平和市场信心。
• 潜在风险提示： 虽然报告未发现重大不一致，但由于汇总表未经过独立专项审计，投资者需注意其中可能存在的未披露或未充分揭示的风险。
• 市场影响： 若未来在与财务公司关联交易中出现异常或重大变化，可能对公司资金流动性、财务稳定性以及股价产生影响。当前披露表明2025年度相关交易处于正常、合规状态，有助于消除市场疑虑。

结论

综上，日照港股份有限公司2025年度通过山东港口集团财务有限责任公司开展的存款、贷款等金融业务均已纳入专项说明，并经致同会计师事务所与年度审计同步复核。此次披露强化了公司与关联方交易的透明度，有利于提升投资者信心，亦符合监管合规要求。目前未发现重大异常或价格敏感信息，但建议投资者持续关注公司后续相关信息披露。

免责声明：本新闻稿仅基于公司公告及已审计财务报表内容进行解读，不构成任何投资建议。投资者应结合自身情况与其他信息来源作出投资决策。

Rizhao Port Co., Ltd. 2025 Special Explanation on Financial Company Related Transactions — Investor-Focused In-depth Analysis

Background & Audit Information

Rizhao Port Co., Ltd. (hereinafter “the Company”) has commissioned Grant Thornton (Special General Partnership) to audit its consolidated and standalone balance sheets, profit and loss statements, cash flow statements, changes in equity statements, and notes to the financial statements as of December 31, 2025. An unqualified (clean) audit opinion was issued. This special statement is prepared in accordance with the “Shanghai Stock Exchange Self-Discipline Supervision Guideline No. 5 — Transactions and Related Transactions,” focusing on the Company’s deposits, loans, and other financial business with Shandong Port Group Finance Co., Ltd. (the “Finance Company”).

Key Content & Highlights

• Scope of Disclosure: The report covers only the summary of deposits, loans, and other financial transactions conducted with the Finance Company in 2025, with a detailed summary table attached.
• Management Responsibility: The Company’s management is responsible for the preparation and disclosure of the summary and must ensure its authenticity, legality, and completeness. The auditor cross-checked the summary with the audited financial statements and found no material discrepancies.
• Audit Scope & Limitations: Aside from procedures already performed for related-party transactions in the annual audit, no additional audit steps were performed on this summary. Investors should review this disclosure alongside the audited financial statements.
• Compliance & Transparency: This special statement and associated data disclosure demonstrate the Company’s commitment to regulatory compliance and transparency for listed company related-party transactions.

Potential Implications for Investors & Shareholders

• Enhanced Compliance: Transparency in financial dealings with related parties enhances investor confidence in the independence and security of the Company’s fund management and improves corporate governance.
• Potential Risks: Although no material inconsistencies were found, since the summary was not subject to a separate dedicated audit, investors should remain aware of potential undisclosed or insufficiently revealed risks.
• Market Impact: Any future irregularities or significant changes in related transactions with the Finance Company could affect the Company’s liquidity, financial stability, and share price. The current disclosure indicates normal and compliant transactions for 2025, providing reassurance to the market.

Conclusion

In summary, Rizhao Port Co., Ltd.’s 2025 deposits, loans, and other financial transactions with Shandong Port Group Finance Co., Ltd. have been included in this special statement, reviewed in parallel with the annual audit by Grant Thornton. The disclosure enhances transparency of related-party transactions and supports investor confidence and regulatory compliance. No significant abnormalities or price-sensitive information were identified at this time, but investors are advised to monitor future disclosures.

Disclaimer: This news article is based solely on the company’s official disclosures and audited financial statements and does not constitute investment advice. Investors should make their own decisions in light of other information and their individual circumstances.

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