[Comprehensive Compilation] Latest New Materials Industry Report Collection for 2026 — 184 Reports in Total! Feel Free to Bookmark! (Downloadable Resource Package Included)

• GF Securities – New Materials Industry Commentary Report: Bottom Formation Evident; Awaiting Recovery.pdf • Haitong Securities – Basic Chemical Industry Special Research on New Materials (No. 6): Current Status and Trends of China’s Chemical New Materials.pdf • CITIC Futures – Daily Report on Nonferrous Metals & New Materials Products: Real Estate Policies Intensified; Optimistic Sentiment Drives Stronger Gains in Nonferrous Metals.pdf • Guohai Securities – Weekly Report on the New Materials Industry: U.S. Imposes Additional Tariffs on Imported Electric Vehicles and Semiconductors from China; 2024 Rural NEV Promotion Campaign Launched.pdf • Huachuang Securities – Weekly Report on the Chemical Industry’s New Materials Segment: This Week Epoxy Resin, Biodiesel, and Oxygen Prices Rose; Shanghai Accelerates Industrialization of Biofuels.pdf • Everbright Securities – Weekly High-Frequency Data Report on Nonferrous Metals & Metal-Based New Materials: Rhenium Powder Price Rose for the First Time in 11 Months; Platinum Price Hits a Near-3-Year High.pdf • Ping An Securities – Monthly Report on Nonferrous Metals & New Materials Industry (April 2024): ‘Yue Yun Zhi Feng’ Series — Nonferrous Metals & New Materials Industry: Supply-Constrained Commodities Offer Greater Long-Term Allocation Value.pdf • CITIC Futures – Daily Report on Nonferrous Metals & New Materials Products: Policy Easing Expectations Remain Optimistic; Nonferrous Metal Prices Rise Again.pdf • Haitong International – Chemical Industry Report: Current Status of Japan’s Chemical New Materials.pdf • Zhongtai Securities – Huaqin Technology (688281.SH) – Leading High-Temperature Stealth Material Manufacturer with Clear First-Mover Advantage; Strategic Layout of a New Materials Flagship Firm Taking Shape.pdf • CITIC Futures – Daily Report on Nonferrous Metals & New Materials Products: Unfazed by Weak April Social Financing Data; Policy Easing Expectations Remain Optimistic.pdf • Hua’an Securities – Maipu Medical (301033.SZ) – Innovation-Driven Leader in China’s Domestic Neurosurgical New Materials Sector.pdf • TF Securities – Non-Metallic New Materials Industry Report: Q1 Foldable Smartphones Continue Robust Growth; Monitor Opportunities in Display Materials.pdf • Northeast Securities – Zhongqi New Materials (001212.SZ) – Silicon Micro-powder + High-Purity Quartz: Second Growth Curve in Silicon Crystal New Materials Promising.pdf • CITIC Futures – Daily Report on Nonferrous Metals & New Materials Products: Positive April Trade Data Bolster Domestic Confidence; Nonferrous Metals Maintain Relatively Strong Volatility.pdf • Donghai Securities – Hengli Petrochemical (600346.SH) – In-depth Company Report: First-Mover Advantage and Long-Term Strategic Layout Driving New Growth in New Materials.pdf • TF Securities – Weekly Research Report on Non-Metallic New Materials Industry: Semiconductor Materials Posted Significant Weekly Gains; Carbon Fiber Prices Begin Rising.pdf • West China Securities – Henghui Safety (300952.SZ) – Core Glove Business Rapidly Expanding Capacity; Anticipating Breakthroughs in High-Strength Filament New Materials.pdf • Guolian Securities – Heimao Co., Ltd. (002068.SZ) – Leading Carbon Black Producer Actively Transforming into Carbon-Based New Materials.pdf • TF Securities – Non-Metallic New Materials Industry Report: AI Empowers Humanoid Robots; PEEK and Carbon Fiber May Emerge as New Growth Engines.pdf • Central China Securities – New Materials Industry Report: Analysis of the Superhard Materials Industry Chain — Henan Province Overview.pdf • CITIC Futures – Daily Report on Nonferrous Metals & New Materials Products: Domestically Favorable Policy Outlook Sustains Relative Strength in Nonferrous Metals.pdf • Ping An Securities – ‘Yue Yun Zhi Feng’ Monthly Report on Nonferrous Metals & New Materials Industry (March 2024): Manufacturing Sector Gradually Recovering; Resource Commodities Remain Highly Prosperous.pdf • TF Securities – Non-Metallic New Materials Industry Report: Photovoltaic Glass Inventory Continues Declining; Monitor Recovery in Display Industry.pdf • Everbright Securities – Weekly High-Frequency Data Report on Nonferrous Metals & Metal-Based New Materials: Weekly Lithium Carbonate Operating Rate Rebounds Above 50%, Hitting Yearly High; Rhodium Price Hits 23-Week High.pdf • Bohai Securities – Thematic Report on Metal-Based New Materials Industry: ‘New Quality Productive Forces’ Take Center Stage; Dispersion Metals Present Fresh Opportunities.pdf • Dongguan Securities – Nonferrous Metals Industry New Materials Series Report — Advanced Nonferrous Metal Materials: Cutting-Edge Alloys Enhance Efficiency & Quality; Novel Materials Shine Brighter Than Ever.pdf • CITIC Futures – Q2 2024 Strategy Report on Nonferrous Metals & New Materials: Macroeconomic Policy Expectations Improve; Focus on Low-Entry Opportunities in Q2.pdf • CITIC Futures – Q2 2024 Strategy Report on Nonferrous Metals & New Materials (Nickel): Window Closing — Short Selling Opportunity Arises.pdf • CITIC Futures – Q2 2024 Strategy Report on Nonferrous Metals & New Materials (Lead): Strong Lead/Weak Lithium Trend Continues; Watch for Structural Opportunities.pdf • CITIC Futures – Q2 2024 Strategy Report on Nonferrous Metals & New Materials (Lithium): Supply Disruptions Amid Peak Season May Trigger Temporary Tight Balance.pdf • Galaxy Securities – Building Materials Industry Research Series on High-Quality Economic Development in China: Digital Economy and Technological Empowerment Drive High Growth in New Materials; Digital Transformation Upgrades Building Materials Industry.pdf • CITIC Futures – Daily Report on Nonferrous Metals & New Materials Products: Supply Disruptions Push Up Nonferrous Metals Prices, Yet USD Strength Adds Downward Pressure.pdf • Guohai Securities – New Materials Industry Framework (Part III): In-Depth Industry Report — Humanoid Robots Create New Opportunities for New Materials.pdf • Galaxy Securities – Nonferrous Metals Industry Research Series on High-Quality Economic Development in China: AI Leads New Transformation in the Digital Economy Era; Metal-Based New Materials Present Fresh Growth Opportunities.pdf • Ping An Securities – Lithium Series Report on New Energy Materials in Nonferrous Metals & New Materials Industry (IV): Re-examining Lithium Resource Fundamentals — No Near-Term Worries, But Long-Term Concerns Exist.pdf • Ping An Securities – ‘Yue Yun Zhi Feng’ Report on Nonferrous Metals & New Materials Industry: Supply-Constrained Commodities Exhibit Greater Elasticity During Peak Season.pdf • Haitong Securities – Basic Chemical Industry Special Research on New Materials (No. 4): Specialty Engineering Plastic — PEEK.pdf • Haitong Securities – New Materials Industry Special Research (No. 3): OpenAI Launches Video Generation Model ‘Sora’, Spurring Demand for Chemical New Materials.pdf • CITIC Futures – Daily Report on Nonferrous Metals & New Materials Products: Supply-Side Disruptions Sustain Relative Strength in Nonferrous Metals.pdf • Huasheng Securities – Xianglou New Materials (301160.SZ) – New Production Capacity Being Constructed Orderly; Leading Precision Stamping New Materials Firm Sets Sail.pdf • Yide Futures – Nonferrous Metals & New Materials: Output Cuts Boost Expectations; Nickel and Lithium Prices Rally.pdf • TF Securities – Non-Metallic New Materials Industry Report: PV Encapsulant Film Prices Rise Significantly; Focus on Shenzhen Shinemtech Co., Ltd..pdf • Zhideli Law Firm – Annual Report on New Energy & New Materials Industry (2023).pdf • TF Securities – Shenzhen Shinemtech Co., Ltd. (300522.SZ) – Deepening Expertise in Color New Materials; Photoresist and Hydrocarbon Resins Support Future High Growth.pdf • Northeast Securities – Runhe Materials (300727.SZ) – Silicon Oil as Foundation; Diversified Applications of New Materials Flourish.pdf • CITIC Futures – Daily Report on Nonferrous Metals & New Materials Products: Equity Markets Rally Sharply; Shift from Pessimism May Boost Nonferrous Metals.pdf • Huatai Securities – Dongcai Technology (601208.SH) – Platform-Type New Materials Company; Product-Line Execution Expected to Deliver Results.pdf • Haitong Securities – Dongfang Shenghong (000301.SZ) – In-depth Company Report: Leveraging Large-Scale Petrochemical Platform to Extend into New Materials Layout.pdf • AVIC Securities – 2024 New Materials Industry Strategy Report: Lift Your Head and Look Ahead.pdf • TEDA Industrial Talent Research Institute – New Energy & New Materials Industry: 2023 Corporate Leadership Effectiveness Index Analysis Report.pdf • Founder Securities – National Ceramic Materials (300285.SZ) – In-depth Company Report: Leading Domestic Advanced Ceramic New Materials Platform; Rich Product Portfolio and External M&A Drive Continuous Expansion Across Application Fields.pdf • Shanxi Securities – 2024 New Materials Industry Strategy Report: Three Key Drivers — Localization, Sustainability, and New Applications — Bottom-Up Capture of Structural Opportunities.pdf • Guoyuan Securities – 2024 New Materials Industry Investment Strategy Report: Sails Hoisted, Awaiting the Voyage Across the Vast Sea.pdf • Cinda Securities – 2024 Annual Strategy Report on Metals & New Materials Industry: End of Rate-Hiking Cycle; Metals Strengthen.pdf • Xiangcai Securities – 2024 New Materials Industry Strategy Report: Await Marginal Improvement in Supply-Demand Dynamics; Long-Term Growth Driven by Emerging Demand.pdf • Zhejiang Fortune Securities – Metal-Based New Materials Industry: The Elemental Universe (Part II).pdf • CITIC Futures – 2024 Annual Strategy Report on Nonferrous Metals & New Materials (Lithium): Supply Continues to Ramp Up; Lithium Price Benchmark Declines.

Compliance Guidelines for Internal Transactions of Companies Preparing for IPO

(4) Transactional Net Margin Method (TNMM): A method that determines profit levels based on the net profit margins earned by unrelated parties engaged in identical or similar transactions. Profit indicators include pre-tax profit margin, full-cost markup ratio, return on assets, Berry Ratio, etc. (5) Profit Split Method: A method that allocates the combined profits or losses of an enterprise and its related parties among them using reasonable criteria. Typically, allocation is based on functions performed, risks assumed, and assets employed by each party involved in the related-party transaction, applying profit-split approaches consistent with the arm’s-length principle to determine each party’s appropriate share of profit. (6) Other Methods Consistent with the Arm’s-Length Principle: Includes asset valuation methods such as the cost approach, market approach, and income approach. According to the Administrative Measures for Special Tax Investigations, Adjustments, and Mutual Agreement Procedures, when tax authorities analyze and assess whether a taxpayer’s related-party transactions comply with the arm’s-length principle, they may select statistical methods—including arithmetic mean, weighted average, or quartile analysis—on a year-by-year or multi-year average basis to calculate the average or quartile range of comparable enterprises’ profits or prices. When applying quartile analysis to assess a taxpayer’s profit level, if the taxpayer’s actual profit level falls below the median of the comparable enterprises’ profit margin range, adjustments shall generally be made to ensure it is no lower than the median. 4. Exceptions to Tax Adjustments Pursuant to the Administrative Measures for Special Tax Investigations, Adjustments, and Mutual Agreement Procedures, transactions between domestic related parties subject to identical effective tax rates are generally not subject to special tax adjustments, provided such transactions do not directly or indirectly reduce the nation’s overall tax revenue. 5. Statute of Limitations for Adjustments Under the Implementation Regulations of the People’s Republic of China Enterprise Income Tax Law, where transactions between an enterprise and its related parties fail to meet the arm’s-length principle—or where an enterprise undertakes other arrangements lacking reasonable commercial purpose—the tax authority has the right to make tax adjustments within ten years following the tax year in which the relevant transaction occurred. III. Case Studies Publicly available information reveals several representative IPO review cases involving internal transaction issues: These cases indicate that during the review process, enterprises primarily substantiate compliance by clarifying each entity’s business positioning, tax burden levels (including applicable tax rates, tax incentives enjoyed, and unutilized loss carryforwards), transaction background, pricing principles, fluctuations in transaction prices and gross margins, obtaining compliance certificates issued by competent tax authorities, securing transfer pricing reports prepared by professional firms, and benchmarking against prevailing industry practices—thereby demonstrating the absence of tax avoidance via transfer pricing or improper benefit transfers. IV. Summary When preparing consolidated financial statements, intercompany transactions between parent and subsidiary companies must be eliminated according to prescribed rules and are not disclosed in detail in the notes to audited financial statements—as related-party transactions are. Consequently, non-financial professionals often overlook the existence of such internal transactions. Given that internal transactions constitute a key focus area for tax compliance, due diligence efforts should consider examining them from the following perspectives: First, understand the actual operational status and functional division of labor across entities within the prospective IPO group; ascertain each entity’s applicable tax rates, tax incentives, and whether substantial book losses exist; pay particular attention to whether significant disparities exist in the tax burdens borne by entities involved in internal transactions;

Solstice Advanced Materials Reports No Recent Insider Transactions

Oct 22, 2026

Solstice Advanced Materials disclosed no insider purchases or sales over the past six months, alongside zero net institutional buying in the prior quarter.

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