Core Viewpoint - The company, Liuzhou Chemical Co., Ltd. (柳化股份), has disclosed corrections of prior accounting errors, which will affect its financial reports from 2021 to 2024, leading to adjustments in revenue and costs for those years [1][3][4]. Group 1: Reasons for Accounting Error Correction - The company received a directive from the China Securities Regulatory Commission (CSRC) on July 4, 2025, indicating that it had improperly accounted for certain trade transactions using the gross method instead of the net method, resulting in inaccurate financial reporting for the years 2021 to 2024 [4][6]. - The company is required to strengthen its accounting practices and ensure compliance with the relevant accounting standards and regulations [5][6]. Group 2: Financial Impact of Corrections - The adjustments will reduce the reported revenue and costs for the following periods: - 2021: Revenue and costs reduced by 15,486,205.45 CNY - 2022: Revenue and costs reduced by 12,011,555.98 CNY - 2023: Revenue and costs reduced by 7,156,511.68 CNY - Q1 2024: Revenue and costs reduced by 893,850.10 CNY - H1 2024: Revenue and costs reduced by 4,028,843.56 CNY - Q3 2024: Revenue and costs reduced by 6,238,227.10 CNY [3][8]. - The corrections will not impact the company's total assets, total liabilities, net assets, net profit, or net cash flow from operating activities [8].

Group 1 - The company held its second board meeting of the seventh session on July 25, 2025, with all seven directors present, complying with relevant laws and regulations [2] - The board approved the proposal for correcting prior accounting errors and retrospective adjustments with unanimous support [3] - The board emphasized that the corrections align with accounting standards and improve the quality of financial information disclosure [3][4] Group 2 - The supervisory board also convened on July 25, 2025, with all three supervisors present, meeting legal requirements [7] - The supervisory board approved the same proposals regarding accounting error corrections and the rectification report from the Guangxi Securities Regulatory Bureau [8] - The supervisory board will monitor the implementation of corrective measures to enhance the company's operational standards and financial management [9] Group 3 - The company received a directive from the Guangxi Securities Regulatory Bureau on July 4, 2025, requiring corrective actions within 30 days [23] - The company acknowledged issues found during inspections and has actively worked on rectifying management and internal control weaknesses [24] - The company will continue to enhance governance and compliance to prevent similar issues in the future [29] Group 4 - The company reported specific financial adjustments due to prior accounting errors, including reductions in revenue and costs for the years 2021 to 2024 [12][14] - The adjustments will not affect the total assets, liabilities, net assets, net profit, or cash flow of the company [13][15] - The company expressed regret for any inconvenience caused to investors and committed to improving governance and operational standards [20]

Core Viewpoint - LiuZhou Chemical Co., Ltd. received a corrective order from the Guangxi Securities Regulatory Bureau, requiring the company to rectify identified issues within 30 days and submit a report on the corrective actions taken [1]. Summary by Sections Issues Identified and Corrective Measures - The company acknowledged issues related to non-compliance in accounting practices, specifically inaccurate revenue and cost recognition in financial reports, violating the "Management Measures for Information Disclosure of Listed Companies" [1]. - Corrective actions include adjusting previous accounting errors by changing the revenue recognition method from gross to net, with restated financial statements disclosed [2]. - The impact of the adjustments on financial statements includes a reduction in operating revenue and costs across multiple reporting periods, with specific figures provided for each period [2][3]. Completion of Rectification - The company has completed the necessary corrections and will continue to enhance the quality of financial reporting to prevent similar issues in the future [3]. - The responsible parties for the rectification include the Chairman, General Manager, Board Secretary, and Financial Officer [3]. Compliance with Regulatory Requirements - The company has fulfilled its obligation to check the integrity records of its appointed directors and senior management, addressing previous lapses in compliance [4]. - The company emphasizes ongoing adherence to relevant laws and regulations, aiming to improve governance and internal control processes [4]. Future Plans and Continuous Improvement - The company views the regulatory inspection as an opportunity to enhance operational standards and financial accounting practices [4]. - Future initiatives include regular internal audits, risk assessments, and ensuring compliance with securities market laws to safeguard shareholder interests and promote sustainable development [4].

Core Viewpoint - The company has announced corrections of prior accounting errors and retrospective adjustments affecting financial statements from 2021 to 2024, ensuring compliance with relevant accounting standards and regulations [1][2][3]. Summary by Sections 1. Reasons for Accounting Error Corrections - The company was directed by the regulatory authority to correct accounting errors due to the misapplication of revenue recognition methods, specifically using gross instead of net accounting for certain trade transactions [3][5]. 2. Financial Impact of Corrections - The adjustments resulted in reductions of revenue and costs for the following years: - 2021: Revenue and costs reduced by 15,486,205.45 CNY [5] - 2022: Revenue and costs reduced by 12,011,555.98 CNY [5] - 2023: Revenue and costs reduced by 7,156,511.68 CNY [5] - 2024 Q1: Revenue and costs reduced by 893,850.10 CNY [5] - 2024 H1: Revenue and costs reduced by 4,028,843.56 CNY [5] - 2024 Q3: Revenue and costs reduced by 6,238,227.10 CNY [5] - The corrections do not affect total assets, liabilities, net assets, net profit, or net cash flow from operating activities [5]. 3. Review and Approval Process - The Audit Committee, Board of Directors, and Supervisory Committee have all reviewed and approved the corrections, confirming compliance with accounting standards and regulations [6][7]. 4. Auditor's Opinion - The auditing firm provided a report affirming that the corrections were made in accordance with applicable accounting standards and accurately reflect the company's financial situation [8]. 5. Future Commitments - The company emphasizes its commitment to improving financial oversight, training for accounting personnel, and enhancing information disclosure and internal controls to prevent future issues [8].

柳州化工股份有限公司 前期会计差错更正后的财务报表及附注 七、合并财务报表项目注释 柳州化工股份有限公司（以下简称"公司"）于 2025 年 7 月 25 日召开第七届董事会审计委员会第二 次会议、第七届董事会第二次会议、第七届监事会第二次会议，审议通过了《关于前期会计差错更正及追 溯调整的议案》，同意公司根据《企业会计准则第 28 号——会计政策、会计估计变更和差错更正》、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报规则第 19 号——财务信息的更正及相关披露》 等相关文件的规定，对前期相关会计差错进行更正。现将更正后的相关财务报表及附注披露如下： （粗体字数字为本次差错更正受影响数据） 一、2021 年度更正后的财务报表及附注 （一）2021 年度更正后的财务报表 利润表 1 2021 年 1—12 月 单位:元 币种:人民币 项目 附注 2021 年度 2020 年度 一、营业收入 七、61 111,803,957.75 107,120,775.91 减：营业成本 七、61 86,107,810.06 81,957,992.94 税金及附加 七、62 784,984.68 728,017.4 ...

股票代码：600423 股票简称：柳化股份 公告编号：2025-034 经出席会议的监事审议表决，通过了如下议案： 柳州化工股份有限公司 第七届监事会第二次会议决议公告 本公司监事会及全体监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。 一、监事会会议召开情况 柳州化工股份有限公司（以下简称"公司"）第七届监事会第二次会议通知及材料于 2025 年 7 月 22 日以电子邮件方式发出，会议于 2025 年 7 月 25 日以通讯表决的方式召开，参加本次会议的监事应 到 3 名，实到 3 名，符合《公司法》和《公司章程》的有关规定。会议由监事会召集人刘瑰先生主持。 二、监事会会议审议情况 1.以三票赞成、零票反对、零票弃权通过了《关于公司前期会计差错更正及追溯调整的议案》（详 见公司同日披露于上海证券交易所网站：www.sse.com.cn 及上海证券报的《关于前期会计差错更正及 追溯调整的公告》）。 公司监事会认为:本次前期会计差错更正及追溯调整事项符合《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 ...

股票代码：600423 股票简称：柳化股份 公告编号：2025-035 柳州化工股份有限公司 关于前期会计差错更正及追溯调整的公告 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。 特别提示： 1.本次会计差错更正将对公司 2021 至 2023 年年度报告及 2024 年第一季报告、半年度报告、第三季度 报告进行追溯调整，相应调减 2021 年度财务报表营业收入和营业成本均为 15,486,205.45 元；调减 2022 年度财务报表营业收入和营业成本均为 12,011,555.98 元；调减 2023 年度财务报表营业收入和营业成本均 为 7,156,511.68 元；调减 2024 年一季度财务报表营业收入和营业成本均为 893,850.10 元，调减 2024 年 半年度财务报表营业收入和营业成本均为 4,028,843.56 元，调减 2024 年三季度财务报表营业收入和营业 成本均为 6,238,227.10 元。 2.本次对前期会计差错更正及追溯调整，不会对公司资产总额、负债总额、净资产、净利润及经营活 动现金流 ...

关于柳州化工股份有限公司 前期会计差错更正专项说明的鉴证报告 信会师报字[2025]第 ZB11630 号 您可使用手机"扫一扫"或进入"注册会计师行业统一些磨或会"。 您可使用手机"扫一扫"或进入"注册会计师行业统一些管理会（L... 视 等线 工信会计师事务所(特殊普通合伙) CHINA SHU LUN PAN CERTIFIED PUBLIC ACCOUNTANTS LLP 关于柳州化工股份有限公司 前期会计差错更正专项说明的鉴证报告 信会师报字[2025]第 ZB11630 号 柳州化工股份有限公司全体股东: 我们接受委托,对后附的柳州化工股份有限公司(以下简称"柳化 股份")2021年度至2023年度期间的前期会计差错更正专项说明(以 下简称"专项说明"）执行了合理保证的鉴证业务。 一、管理层的责任 我们认为,柳化股份 2021年度至 2023年度期间的前期会计差错 更正专项说明在所有重大方面按照《企业会计准则第 28 号 --- 会计 政策、会计估计变更和差错更正》、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报规则第 19 号 -- 财务信息的更正及相 关披露》《上海证券交易所股票上市 ...

股票代码：600423 股票简称：柳化股份 公告编号：2025-036 柳州化工股份有限公司 关于广西证监局对公司采取责令改正措施的整改报告 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。 柳州化工股份有限公司（以下简称"公司"）于 2025 年 7 月 4 日收到广西证监局下发的《关于对柳州 化工股份有限公司采取责令改正措施的决定》（【2025】17 号）（以下简称"决定书"），要求公司在收 到《决定书》之日起 30 日内完成整改工作并向广西证监局提交整改报告。具体详见公司于 2025 年 7 月 5 日在《上海证券报》及上海证券交易所网站（www.sse.com.cn）上披露的《关于收到广西证监局行政监管 措施决定书的公告》（公告编号：2025-031）。 公司高度重视现场检查中发现的问题，针对现场检查中发现的问题，由公司董事长牵头，董事会秘书 组织董事会办公室、财务部等部门，全面梳理需要整改的管理不规范和内控薄弱环节，结合公司实际情况 制定并落实整改措施。在收到《决定书》后，公司立即将其传达给公司全体董事、监事、高级管理 ...

股票代码：600423 股票简称：柳化股份 公告编号：2025-033 柳州化工股份有限公司 第七届董事会第二次会议决议公告 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。 一、董事会会议召开情况 2.以七票赞成、零票反对、零票弃权，审议通过了《关于广西证监局对公司采取责令改正措施的整改报 告》（详见公司同日披露于上海证券交易所网站：www.sse.com.cn 及上海证券报的《关于广西证监局对公司采 取责令改正措施的整改报告》）。 公司高度重视行政监管措施决定书中所指出的问题，已积极进行整改并明确管理要求，董事会同意《关 于广西证监局对公司采取责令改正措施的整改报告》。公司将进一步提升公司治理水平，完善公司内部控制 体系，保障独立董事履职规范，严格履行信息披露义务，确保上市公司信息披露真实、准确、完整、及时、 公平，切实维护公司及全体股东的利益，促进公司健康、稳定、持续发展。 特此公告。 柳州化工股份有限公司董事会 柳州化工股份有限公司（以下简称"公司"）第七届董事会第二次会议通知及材料于 2025 年 7 月 22 日以 ...