证券代码：600084 证券简称：中信尼雅 公告编号：临 2025-017 中信尼雅葡萄酒股份有限公司 关于前期会计差错更正的公告 本公司董事会及全体董事保证本公告内容不存在任何虚假记载、误导性陈述 或者重大遗漏，并对其内容的真实性、准确性和完整性承担法律责任。 重要内容提示： 1.公司博览园补助 58.03 万元因政府协议补贴到期未能续签，不符合经常性 损益，需调整为非经常性损益。 2.公司对未仔细划分的 2023 年政府补助，按照《公开发行证券的公司信息 披露解释性公告第 1 号——非经常性损益(2023 年修订)》划分经常性损益及非 经常性损益。 3．2024 年度应发工资使用了以前年度计提未使用的工资结余 451.00 万元， 为 2021 年计提的管理团队绩效。上述会计处理存在差错，现根据业务实际，对 1 中信尼雅葡萄酒股份有限公司（以下简称"中信尼雅"或"公司"）前 期会计处理涉及差错更正，并对 2021 年度、2022 年度、2023 年度、2024 年度 财务报表进行追溯调整。 本次会计差错更正影响 2021 年度资产负债表、利润表、所有者权益变 动表；影响 2022 年度、2023 年度资产 ...

中兴华会计师事务所(特殊普通合伙) ZHONGXINGHUA CERTIFIED PUBLIC ACCOUNTANTS FLP 地址 (location): 北京市丰台区丽泽路 20 号丽泽 S0H0 B 座 20 层 20/F, Tower B, Lize SOHO, 20 Lize Road, Fengtai District, Beijing PR China 电 记 ( t c 1 ) . 0 1 0 - 5 1 4 2 3 8 1 8 传真(1ax): 010-51423816 关于中信尼雅葡萄酒股份有限公司 前期会计差错更正专项说明审核报告 中兴华专字(2025)第 020246号 中信尼雅葡萄酒股份有限公司全体股东: 我们接受委托,审核了后附的中信尼雅葡萄酒股份有限公司(以下简称"中信 尼雅") 《中信尼雅葡萄酒股份有限公司前期会计差错更正专项说明》 (以下简称 "专项说明")。 一、管理层的责任 根据《企业会计准则第28 号 -- 会计政策、会计估计变更和差错更正》以及中 国证券监督管理委员会《公开发行证券的公司信息披露编制规则第 19 号 -- 财务信 息的更正及相关披露》等相关规定的要求, ...

中信尼雅葡萄酒股份有限公司 前期会计差错更正后的财务报表及相关附注 （除特别注明外，金额单位均为人民币元） 中信尼雅葡萄酒股份有限公司（以下简称"公司"或"中信尼雅"）于 2025 年 6 月 26 日召开的第八届董事会第十六次会议、第八届监事会第九次会议审议 通过了《关于前期会计差错更正的议案》。根据《企业会计准则第 28 号-会计政 策、会计估计变更和差错更正》、《公开发行证券的公司信息披露编报规则第 19 号-财务信息的更正及相关披露》等有关规定，公司对前期会计差错进行更正并 追溯调整。涉及 2021 年度至 2024 年度财务报表及附注的更正，具体情况如下： 一、2021 年度 （一）更正后的合并资产负债表 | | 元 | 单位： | 币种： 人民币 | | --- | --- | --- | --- | | 项目 | | 2021 年 12 月 31 日 | 2020 年 12 月 31 日 | | 流动资产： | | | | | 货币资金 | | 144,988,392.91 | 62,614,581.64 | | 结算备付金 | | | | | 拆出资金 | | | | | 交易性金融资产 | ...

Core Viewpoint - 中信尼雅 reported a decline in revenue but an increase in gross margin, with specific explanations for the fourth quarter's performance and management expenses [1][2][4]. Revenue and Profitability - In 2024, 中信尼雅 achieved operating revenue of 161 million yuan, a year-on-year decrease of 23.69%, while the net profit after deducting non-recurring items was 3.99 million yuan, marking a return to profitability [2]. - The gross margin for wine products was 58.88%, an increase of 5.30 percentage points year-on-year, attributed to higher average selling prices and a 16.05% increase in overall selling prices [2]. - The company emphasized the growing demand for high-quality wines and the trend towards personalized consumption in a competitive market [2]. Management Expenses - In 2024, 中信尼雅's management expenses totaled 41.71 million yuan, a year-on-year decline of 27.99%, with the fourth quarter's management expenses at 909,000 yuan, the lowest proportion of annual expenses at 21.80% [4]. - The reduction in management expenses was primarily due to a significant decrease in labor costs, which fell by 87.38% year-on-year, influenced by the use of previously accrued unused salary reserves and adjustments in employee compensation [4][5]. Market Position - The gross margin of 中信尼雅 is comparable to other wine companies, with Zhangyu A, ST Tongpu, and Weilang shares reporting gross margins of 57.51%, 53.40%, and 54.88% respectively [3].

Core Viewpoint - The company, CITIC Naya, reported a decline in revenue for 2024 but an increase in gross profit margin, highlighting the challenges and adjustments within the domestic wine industry [1][2]. Financial Performance - CITIC Naya achieved operating revenue of 161 million yuan, a year-on-year decrease of 23.69% [2] - The company reported a net profit of 3.9947 million yuan, marking a turnaround from losses [2] - The gross profit margin for wine products was 58.88%, an increase of 5.30 percentage points compared to the previous year [2][3] Cost Management - Management expenses in Q4 2024 were only 9.09 million yuan, a reduction of 56.50% from 20.8962 million yuan in the same period of 2023 [1] - The significant decrease in labor costs was attributed to a reduction from 12.9367 million yuan to 1.6325 million yuan [1] - The company utilized previously accrued unused salary reserves of 4.51 million yuan, which contributed to the lower management expenses [1][4] Market Dynamics - The domestic wine industry is undergoing deep adjustments due to both internal and external factors, with increasing consumer demand for high-quality wines [2] - The average selling price of high-end and mid-low-end finished wines increased by 16.05% [3] - Direct sales (including group purchases) accounted for 54.83% of total sales, an increase of 13.09 percentage points from 2023 [3] Regulatory Scrutiny - The company faced regulatory attention regarding the classification of 4.51 million yuan as non-recurring gains, which was derived from previously accrued salary reserves [5] - The fourth quarter's revenue of 59.6687 million yuan represented a year-on-year increase of 18.81%, the highest proportion of annual revenue at 36.96% [4] - The company indicated that the accounting treatment of the 4.51 million yuan is subject to further verification and may be corrected if discrepancies are found [5]

关于中信尼雅葡萄酒股份有限公司 2024 年年报工作函的回复 中兴华会计师事务所（特殊普通合伙） 问题 1.关于主营业务 年报显示，报告期内公司实现营业收入 16,143.35 万元，同比减少 23.69%，实现 扣非净利润 399.47 万元，同比扭亏为盈。关注到，公司酒类产品毛利率为 58.88%,同 比增加 5.30 个百分点，其中高档酒、中低档酒、原酒的毛利率均有所增加，分别增加 8.33 个百分点、2.82 个百分点、12.31 个百分点。请公司： (1)结合行业趋势、主业开展情况、销售价格波动、成本构成情况、主要客户变化、 同行业公司对比情况等，说明公司本年度毛利率显著增加的原因及合理性; 公司回复： 公司所处国内葡萄酒行业近年来受内外部因素影响，面临深度调整。2024 年，国内 中 兴 华 会 计 师 事 务 所 （ 特 殊 普 通 合 伙 ） Z H O N G X I N G H U A C E R T I F I E D P U B L I C A C C O U N T A N T S L L P 地址（ location ） ： 北 京 市 丰 台 区 丽 泽 路 2 0 号丽泽 S ...

证券代码：600084 证券简称：中信尼雅 公告编号：临 2025-016 中信尼雅葡萄酒股份有限公司 关于上海证券交易所对公司2024年年度报告的信息披露 监管工作函的回复公告 本公司董事会及全体董事保证本公告内容不存在任何虚假记载、误导性陈述或者重 大遗漏，并对其内容的真实性、准确性和完整性承担法律责任。 中信尼雅葡萄酒股份有限公司（以下简称"公司"）于近期收到上海证券交易所下 发的《关于中信尼雅葡萄酒股份有限公司2024年年度报告的信息披露监管工作函》（上 证公函【2025】0397号）（以下简称"工作函"），现将工作函内容回复披露如下： 问题 1.关于主营业务 年报显示，报告期内公司实现营业收入 16,143.35 万元，同比减少 23.69%，实现 扣非净利润 399.47 万元，同比扭亏为盈。关注到，公司酒类产品毛利率为 58.88%,同 比增加 5.30 个百分点，其中高档酒、中低档酒、原酒的毛利率均有所增加，分别增加 8.33 个百分点、2.82 个百分点、12.31 个百分点。请公司： (1)结合行业趋势、主业开展情况、销售价格波动、成本构成情况、主要客户变化、 同行业公司对比情况等，说明公 ...

Group 1 - The "Xia Road Encounter" relay race in Xinjiang not only showcases sports but also highlights the unique cultural and tourism charm of the region [1] - The event is sponsored by CITIC Niyah, a professional wine company under CITIC Guoan Group, known for its brands like Niyah and Xiyu [1] - The award-winning wine, Xiyu 5700 Cabernet Sauvignon, reflects the spirit of exploration and dedication to the land of Xinjiang [1] Group 2 - The 5700 km border of Xinjiang is described as a "golden belt for winemaking," benefiting from a temperate continental climate and unique geographical features [2] - The wine's flavor profile is enhanced by abundant sunlight, significant temperature differences, and mineral-rich soil, contributing to its distinctive character [2] - The number "5700" symbolizes the historical and cultural significance of the region, connecting past explorations with contemporary experiences [3] Group 3 - Xiyu 5700 Cabernet Sauvignon represents the winemaking potential of China's western region, combining freshness and richness in its flavor [4] - The wine's production emphasizes sustainable practices, reflecting a commitment to ecological preservation and traditional agricultural wisdom [4] - Each bottle of Xiyu 5700 carries a promise of environmental stewardship, echoing historical philosophies of nature conservation [4]

Group 1 - The beverage manufacturing sector is experiencing a rebound, with several companies seeing significant stock price increases [1] - Kweichow Moutai (601579) has reached its daily limit up, indicating strong market interest [1] - Other companies such as Bai Run Co. (002568), Jin Feng Wine Industry (600616), Gu Yue Long Shan (600059), and Zhang Yu A are also showing upward trends in their stock prices [1]

中信尼雅（600084）公告，公司控股股东中信国安（000839）实业集团有限公司解除质押1.3亿股，占 其所持股份的25.75%，占公司总股本的11.57%。本次解除质押后，中信国安累计质押公司股份3.33亿 股，占其持股数量的65.93%，占公司总股本的29.62%。 ...