天津渤海化学股份有限公司
2025年度财务公司关联交易专项审核报告详解

核心要点解读

• 审计机构：大信会计师事务所（特殊普通合伙）对天津渤海化学股份有限公司（以下简称“公司”）的2025年度财务报表进行了审计，并于2026年4月16日出具了专项审核报告。
• 专项内容：本次报告专门针对公司与财务公司发生的存款、贷款等金融业务相关的关联交易进行了审核，确保其真实、准确、完整。
• 管理层责任：公司管理层需按照《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》（2025年3月修订）编制有关交易汇总表，并确保内容真实、准确、完整。
• 治理层责任：公司治理层负责监督上述汇总表的编制过程。
• 审计师责任：审计师依据《中国注册会计师其他鉴证业务准则第3101号》实施了审核程序，包括询问、核查资料、抽查会计记录等，以确保不存在重大错报。
• 审核结论：大信会计师事务所认为：公司编制的与财务公司业务汇总表，在所有重大方面公允反映了涉及财务公司关联交易的存款、贷款等金融业务情况，且符合相关规定。
• 重要说明：本报告仅供公司年度报告披露时使用，不得用于其他目的。审核机构同意将本报告作为年度报告必备文件随其他材料一同报送并对外披露。

对投资者和股东的重要提示

• 合规与透明：公司与财务公司的存款、贷款等金融业务已通过权威审计机构的专项审核，结果显示未发现重大错报，显示公司在关联交易中的合规性和透明度，降低了潜在财务风险。
• 信息披露：相关数据需与公司已审计财务报表一同阅读，有助于投资者全方位了解公司资金流动及关联方往来情况。
• 影响股价的因素：本次专项审核结论积极，显示公司财务治理规范，有助于提升市场信心，或对股价形成正面支撑。
• 风险提示：本报告仅适用于年度报告披露，不能用于其他法律或商业目的。

结论

本次财务公司关联交易专项说明，确认了天津渤海化学股份有限公司在2025年度与财务公司之间的存款、贷款等金融业务，经过独立、专业的审计后，未发现重大错报，相关信息披露充分合规。这一结果对公司治理结构、合规水平和信息透明度均构成积极信号，有助于提升投资者信心和公司估值，可能对股价产生正面影响。

免责声明：本文基于公开专项审核报告信息整理，仅供投资参考，不构成任何投资建议。投资者应结合自身情况和专业意见进行决策。

English Version

Tianjin Bohai Chemical Co., Ltd.
2025 Special Audit Report on Related Financial Company Transactions – Detailed Explanation

Key Highlights

• Auditing Firm: Daxin Certified Public Accountants LLP conducted an audit of the company’s 2025 financial statements and issued a special review report on April 16, 2026.
• Scope: The report specifically reviews the company’s related transactions with finance companies, including deposits, loans, and other financial business, ensuring their authenticity, accuracy, and completeness.
• Management Responsibility: The management is responsible for compiling the summary table of financial company transactions in accordance with the “Shanghai Stock Exchange Listed Companies Self-Discipline Supervision Guidelines No. 5 – Transactions and Related Transactions” (revised March 2025), and ensuring its truthfulness and completeness.
• Governance Responsibility: The company’s governance body supervises the compilation process of the summary table.
• Auditor’s Responsibility: The auditor followed China’s “Other Assurance Engagements for Certified Public Accountants No. 3101,” including inquiry, verification, and sampling of accounting records to ensure no material misstatements exist.
• Audit Conclusion: Daxin concluded that, in all material respects, the company’s summary table fairly reflects the situation of related financial company transactions, in compliance with relevant regulations.
• Other Notes: This report is for annual report disclosure only and cannot be used for other purposes. The auditor consents to its inclusion in public filings.

Important Information for Investors and Shareholders

• Compliance and Transparency: All financial transactions with finance companies were subject to a special independent audit, with no major misstatements found, demonstrating strong compliance and transparency and reducing potential risks.
• Disclosure: The data should be read alongside audited financial statements, offering investors a comprehensive view of cash flows and related party dealings.
• Price-Sensitive Factors: The positive audit result demonstrates strong financial governance, which may boost market confidence and support the share price.
• Risk Note: This report is only for annual report disclosure and cannot be used for other legal or commercial purposes.

Conclusion

The special audit confirms that all 2025 related financial transactions between Tianjin Bohai Chemical and its finance company were audited without major misstatements and with full regulatory compliance. This is a positive signal for governance, compliance, and transparency, likely to enhance investor confidence and potentially impact the share price positively.

Disclaimer: This article is based on the public special audit report for investor reference only and does not constitute investment advice. Investors should make decisions based on their own circumstances and professional advice.

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