Core Viewpoint - The company has corrected previous accounting errors and disclosed the revised financial statements for the year 2023, reflecting significant changes in various financial metrics. Financial Statements Summary Consolidated Balance Sheet - Total assets as of December 31, 2023, amounted to CNY 2,969,551,797.64, compared to CNY 2,955,707,422.29 in 2022, showing a slight increase [3] - Current assets totaled CNY 2,292,148,852.98, a decrease from CNY 2,309,790,369.33 in the previous year [3] - Non-current assets increased to CNY 677,402,944.66 from CNY 645,917,052.96 [3] Current Liabilities - Current liabilities totaled CNY 1,373,878,054.42, up from CNY 1,345,136,903.77 in 2022 [3] - Short-term borrowings decreased to CNY 269,073,231.06 from CNY 283,922,972.39 [3] - Accounts payable decreased to CNY 403,343,699.60 from CNY 427,288,740.11 [3] Non-Current Liabilities - Non-current liabilities decreased significantly to CNY 172,395,973.44 from CNY 621,860,051.08 [3] - Long-term borrowings decreased to CNY 72,275,000.00 from CNY 544,500,000.00 [3] Shareholders' Equity - Total shareholders' equity increased to CNY 1,423,277,769.78 from CNY 988,710,467.44 [4] - Retained earnings rose to CNY 426,673,855.80 from CNY 424,363,095.08 [4] Income Statement - Total operating revenue for 2023 was CNY 1,244,650,831.86, slightly up from CNY 1,225,328,518.29 in 2022 [4] - Total operating costs increased to CNY 1,247,419,122.38 from CNY 1,202,474,414.32 [4] - Net profit for 2023 was reported at CNY -3,278,038.24, a decrease from CNY 7,722,541.16 in 2022 [5] Earnings Per Share - Basic and diluted earnings per share for 2023 were CNY 0.0066, down from CNY 0.0130 in 2022 [5] Other Comprehensive Income - Other comprehensive income after tax for 2023 was CNY -2,154,659.42, compared to CNY -4,008,588.33 in 2022 [5] Inventory and Cost of Goods Sold - Inventory at the end of 2023 was CNY 1,466,247,748.95, up from CNY 1,032,594,226.97 [6] - Cost of goods sold for 2023 was CNY 1,147,528,346.44, compared to CNY 1,125,863,611.60 in 2022 [4]

Core Viewpoint - The company announced a correction of prior accounting errors and retrospective adjustments affecting financial reports from 2021 to 2024, resulting in significant adjustments to revenue, costs, and net profit figures [1][2][5]. Summary by Sections Accounting Error Correction - The company received a directive from the China Securities Regulatory Commission regarding the recognition of revenue from services provided to a client, which was deemed non-compliant with accounting standards [2][3]. - The correction will adjust the 2023 financial statements, reducing revenue by CNY 60,624,527.45 and costs by CNY 60,491,097.45, leading to a net profit reduction of CNY 133,430.00 [5][6]. Financial Impact - The adjustments will affect the following financial statement items for 2023: - Inventory: Decreased from CNY 1,466,381,178.95 to CNY 1,466,247,748.95 - Unappropriated profits: Decreased from CNY 426,807,285.80 to CNY 426,673,855.80 - Revenue: Decreased from CNY 1,305,275,359.31 to CNY 1,244,650,831.86 - Costs: Decreased from CNY 1,208,019,443.89 to CNY 1,147,528,346.44 - Net profit: Adjusted from CNY -3,144,608.24 to CNY -3,278,038.24 [5][6]. Client Sales Data Adjustment - The sales figures for the top five clients were corrected, with the following changes: - For 2021 to 2023, the sales amount for the top five clients increased from CNY 420,197,100.00 (31.8% of total sales) to CNY 506,762,900.00 (38.35% of total sales) [6][7]. - The adjustments reflect a more accurate representation of client sales and their impact on total sales [6][7]. Governance and Compliance - The audit committee and board of directors approved the corrections, affirming compliance with relevant accounting standards and regulations [8]. - The company emphasized its commitment to improving governance and financial reporting practices to prevent future discrepancies [9].

公司于 2025 年 8 月 20 日召开第十一届董事会第 2 次会议，审议通过了《关 于公司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—会计政策变更、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了更正。现将更正后的相关财 务报表及附注披露如下： 一、 2023 年度更正后的财务报表及附注 (一) 2023 年度更正后的财务报表 上海亚通股份有限公司 前期会计差错更正后的财务报表及附注 单位:元 币种:人民币 | 项目 | 附注 | 2023 年 12 月 31 日 | 2022 年 12 月 31 日 | | --- | --- | --- | --- | | 流动资产： | | | | | 货币资金 | | 325,710,398.27 | 671,351,111.20 | | 结算备付金 | | | | | 拆出资金 | | | | | 交易性金融资产 | | | | | 衍生金融资产 | | | | | 应收票据 | | 229,885.52 | ...

关于上海亚通股份有限公司 前期会计差错更正专项说明审核报告 中兴华会计师事务所(特殊普通合伙) ZHONGXINGHUA CERTIFIED PUBLIC ACCOUNTANTS LLP 地址：北京市丰台区丽泽路 20 号丽泽 SOHO Ｂ座 20 层 邮编：100073 电话：(010) 51423818 传真：(010) 51423816 目 录 一、审核报告 1-2 二、前期会计差错更正专项说明债表 3-4 中兴华会计师事务所（特殊普通合伙） ZHONGXINGHUA CERTIFIED PUBLIC ACCOUNTANTS LLP 地 址 （ l o c a t i o n ）： 北 京 市 丰 台 区 丽 泽 路 2 0 号 丽 泽 S O H O B 座 20 层 电 话 （ t e l ）： 0 1 0 - 5 1 4 2 3 8 1 8 传 真 （ f a x ）： 0 1 0 - 5 1 4 2 3 8 1 6 关于上海亚通股份有限公司 前期会计差错更正专项说明的审核报告 我们接受委托，审核了后附的上海亚通股份有限公司（以下简称"亚通公司" ）编制的《上 海亚通股份有限公司前期会计差错更正专 ...

Group 1 - The core point of the article highlights the recent performance of Yatong Co., with a stock price of 8.84 yuan on August 20, reflecting a decline of 1.67% from the previous trading day, and a trading volume of 83,091 hands, amounting to 0.74 million yuan [1] - Yatong Co. operates in various sectors including commodity sales, engineering, real estate sales, and transportation, with commodity sales accounting for 74.94% of its business, engineering at 8.72%, and real estate sales at 7.86% according to the 2024 financial report [1] - On the evening of August 20, the company announced that its board of directors approved the election of members to the audit committee and the correction of prior accounting errors with retrospective adjustments, which included a reduction of approximately 60.62 million yuan in revenue and 60.49 million yuan in cost for the 2023 annual report [1]

Group 1 - The core viewpoint of the news is that Yatong Co., Ltd. held its 11th second board meeting on August 20, 2025, to discuss the election of members for the audit committee [1] - For the fiscal year 2024, the revenue composition of Yatong Co., Ltd. is as follows: 74.94% from merchandise sales, 8.72% from engineering services, 7.86% from real estate sales, 3.79% from transportation services, and 2.7% from other businesses [1] - As of the report date, the market capitalization of Yatong Co., Ltd. is 3.1 billion yuan [1]

本次会计差错更正将对公司 2023 年至 2024 年年度报告进行追 溯调整，相应调减 2023 年度财务报表营业收入为 60,624,527.45 元， 调减 2023 年度财务报表营业成本为 60,491,097.45 元，调减 2023 年 度 财 务 报 表 净 利 润 和 归 属 于 公 司 母 公 司 股 东 的 净 利 润 均 为 133,430.00 元；调减 2023 年度财务报表期末存货、未分配利润均为 133,430.00 元；调减 2024 年度财务报表期末存货、未分配利润均为 133,430.00 元。 证券代码：600692 证券简称：亚通股份 公告编号：2025-030 上海亚通股份有限公司关于 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。 重要内容提示： 本次会计差错更正将对公司 2021 年至 2023 年年度报告中公司 主要销售客户情况的前五名客户销售额及占年度销售总额比例进行 更正。 本次前期会计差错更正及追溯调整事项给广大投资者造成的 不便，公司 ...

关于上海亚通股份有限公司 前期会计差错更正专项说明审核报告 中兴华会计师事务所(特殊普通合伙) ZHONGXINGHUA CERTIFIED PUBLIC ACCOUNTANTS LLP 地址：北京市丰台区丽泽路 20 号丽泽 SOHO Ｂ座 20 层 邮编：100073 电话：(010) 51423818 传真：(010) 51423816 | | | | 一、审核报告 | 1-2 | | --- | --- | | 二、前期会计差错更正专项说明债表 | 3-4 | 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（ l o c a t i o n ）： 北京市丰台区丽泽路 2 0 号丽泽 S O H O B 座 2 0 层 20/F,Tower B,Lize SOHO,20 Lize Road,Fengtai District,Beijing PR China 电话（ tel ）： 0 1 0 - 5 1 4 2 3 8 ...

证券代码：600692 证券简称：亚通股份 公告编号：2025-029 表决结果：同意 7 票，反对 0 票，弃权 0 票。 (二) 审议通过了《上海亚通股份有限公司关于前期会计差错更 正及追溯调整的议案》。 公司对 2023 年至 2024 年年度报告进行追溯调整，相应调减 2023 年度财务报表营业收入为 60,624,527.45 元，调减 2023 年度财务报 表营业成本为 60,491,097.45 元，调减 2023 年度财务报表净利润和 归属于公司母公司股东的净利润均为 133,430.00 元；调减 2023 年度 上海亚通股份有限公司董事会决议公告 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 上海亚通股份有限公司第十一届董事会第 2 次会议于 2025 年 8 月 20 日下午以现场表决方式在公司会议室召开，由公司董事长施俊 先生主持。会议应到董事 7 名，实到董事 7 名，公司全体高级管理人 员列席了会议，符合《公司法》和《公司章程》的有关规定。 二、董事会会议审议情况 (一) ...

Core Points - The election of employee director Gu Ben to the 11th Board of Directors of Shanghai Yatong Co., Ltd. has been announced [1] - The newly elected employee director will serve a term consistent with the 11th Board of Directors [1] Summary by Sections - **Election Announcement** - Gu Ben has been elected as the employee director of the 11th Board of Directors [1] - The election was conducted in accordance with the Company Law and the Articles of Association [1] - **Director's Background** - Gu Ben, born in February 1969, is a male member of the Communist Party with a university education [3] - He has previously held positions such as the office director and party committee member at Shanghai Changxing Marine Equipment Industrial Base Co., Ltd. [3] - Currently, he serves as the deputy secretary of the Party Committee and secretary of the Discipline Inspection Commission at Shanghai Yatong Co., Ltd. [3]