股票代码：600423 股票简称：柳化股份 公告编号：2025-037 二、主要产品价格变动情况（不含税） | 主要产品 | 2025 年二季度 | | 与上季度相比 | 与去年同期相比 | | --- | --- | --- | --- | --- | | | 平均售价（元/吨） | | 变动比率（%） | 变动比率（%） | | 27.5%双氧水 | | 836.92 | 0.63 | -22.96 | | 50%双氧水 | | 1,553.73 | -2.46 | -12.75 | 三、主要原材料价格变动情况（不含税） | 主要原材料名称 | 2025 | 年二季度平均进价 | 与上季度相比变动比率 | 与去年同期相比 | | --- | --- | --- | --- | --- | | | | （元/立方米） | （%） | 变动比率（%） | | 氢气 | | 1.22 | 0 | 0 | 柳州化工股份有限公司 2025 年第二季度主要经营数据公告 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。 根据有关规定，现将 ...

柳州化工股份有限公司2025 年半年度报告 公司代码：600423 公司简称：柳化股份 柳州化工股份有限公司 2025 年半年度报告 1 / 124 柳州化工股份有限公司2025 年半年度报告 重要提示 一、 本公司董事会、监事会及董事、监事、高级管理人员保证半年度报告内容的真实性、准确 性、完整性，不存在虚假记载、误导性陈述或重大遗漏，并承担个别和连带的法律责任。 二、 公司全体董事出席董事会会议。 三、 本半年度报告未经审计。 四、 公司负责人陆胜云、主管会计工作负责人莫善军及会计机构负责人（会计主管人员）郁慧 声明：保证半年度报告中财务报告的真实、准确、完整。 五、 董事会决议通过的本报告期利润分配预案或公积金转增股本预案 无 六、 前瞻性陈述的风险声明 √适用 □不适用 本报告中所涉及的未来计划、行业分析等前瞻性陈述，不构成公司对投资者的实质承诺,敬请 投资者注意投资风险。 七、 是否存在被控股股东及其他关联方非经营性占用资金情况 否 八、 是否存在违反规定决策程序对外提供担保的情况 否 九、 是否存在半数以上董事无法保证公司所披露半年度报告的真实性、准确性和完整性 否 十、 重大风险提示 公司已在本 ...

人民财讯8月21日电，柳化股份（600423）8月21日晚间披露2025年半年度报告，上半年实现营业收入 6797.62万元，同比下降7.45%；归母净利润344.28万元，同比下降78.01%；基本每股收益0.004元。报告 期内经营数据变动主要原因是本期双氧水市场需求持续低迷，双氧水产品市场价格远低于去年同期水 平，公司27.5%双氧水出厂价格同比下降18.52%，导致毛利率同比减少18.73个百分点，仅保持微利。 ...

柳化股份公告，2025年上半年营业收入6797.62万元，同比下降7.45%。净利润344.28万元，同比下降 78.01%。 ...

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 ...