谱尼测试(300887) - 2024 Q3 - 季度财报(更新)

Major Financial Data This section provides an overview of the company's key financial performance indicators and their changes during the reporting period Key Accounting Data and Financial Indicators The company experienced a significant performance decline in the first three quarters of 2024, with revenue down 36.11% and net profit attributable to shareholders turning into a loss of 234 million yuan Key Accounting Data and Financial Indicators | Indicator | Year-to-Date as of Report Period End | YoY Change as of Report Period End | | :--- | :--- | :--- | | Operating Revenue (Yuan) | 1,123,414,813.30 | -36.11% | | Net Profit Attributable to Shareholders of Listed Company (Yuan) | -234,142,690.89 | -322.20% | | Net Profit Attributable to Shareholders of Listed Company Excluding Non-Recurring Gains and Losses (Yuan) | -246,391,333.87 | -362.90% | | Net Cash Flow from Operating Activities (Yuan) | -116,167,781.29 | -219.68% | | Basic Earnings Per Share (Yuan/Share) | -0.4288 | -322.06% | | Total Assets (Yuan) | 3,957,737,675.69 | -8.77% (vs. end of prior year) | | Owner's Equity Attributable to Shareholders of Listed Company (Yuan) | 3,194,739,815.79 | -7.55% (vs. end of prior year) | Non-Recurring Gains and Losses Items and Amounts In the first three quarters of 2024, non-recurring gains and losses totaled 12.25 million yuan, primarily from government subsidies and investment income, while also including losses from asset disposal and debt restructuring Non-Recurring Gains and Losses Items and Amounts | Item | Year-to-Date Amount as of Report Period End (Yuan) | | :--- | :--- | | Gains and Losses from Disposal of Non-Current Assets | -4,043,069.42 | | Government Subsidies Included in Current Profit and Loss | 11,242,688.53 | | Gains and Losses from Entrusted Investment or Asset Management | 11,505,384.21 | | Gains and Losses from Debt Restructuring | -2,397,076.03 | | Other Non-Operating Income and Expenses | -1,366,954.70 | | Total | 12,248,642.98 | Analysis of Major Financial Indicator Changes and Reasons During the reporting period, the company experienced significant changes in multiple financial indicators, including substantial declines in monetary funds, revenue, operating profit, and net cash flow from operating activities Balance Sheet Items Change Analysis As of the report period end, several balance sheet items showed significant changes from the beginning of the year, including a 44.52% decrease in monetary funds and a 105.24% increase in other current liabilities Balance Sheet Items Change Analysis | Item | Change Percentage | Reason for Change | | :--- | :--- | :--- | | Monetary Funds | -44.52% | Primarily due to reduced sales collections in the current period | | Notes Receivable | -61.90% | Primarily due to maturity and payment of commercial acceptance bills in the current period | | Construction in Progress | -39.97% | Primarily due to completion and transfer to fixed assets of Shandong Headquarters Building | | Other Non-Current Assets | -75.37% | Primarily due to completion and transfer to fixed assets of Zhengzhou Building in the current period | | Taxes Payable | -68.35% | Primarily due to payment of corporate income tax settlement in the current period | | Other Current Liabilities | 105.24% | Primarily due to increased bank supply chain financing in the current period | Income Statement Items Change Analysis In the first three quarters of 2024, income statement items fluctuated sharply, with revenue decreasing by 36.11% and operating profit declining by 286.83% due to unproportionate cost reductions Income Statement Items Change Analysis | Item | Change Percentage | Reason for Change | | :--- | :--- | :--- | | Operating Revenue | -36.11% | Primarily due to adjustment of customer structure and decreased order volume in the current period | | Financial Expenses | 296.95% | Primarily due to reduced interest income from existing funds and increased loan interest expenses in the current period | | Operating Profit | -286.83% | Primarily due to decreased revenue and unproportionate decrease in costs and expenses in the current period | | Non-Operating Income | 340.20% | Primarily due to receipt of liquidated damages and insurance claims in the current period | | Income Tax Expense | -132.45% | Primarily due to operating losses and recognition of deferred income tax assets in the current period | Cash Flow Statement Items Change Analysis During the reporting period, the company's cash flow significantly deteriorated, with net cash flow from operating activities decreasing by 219.68% to -116 million yuan, primarily due to reduced sales collections Cash Flow Statement Items Change Analysis | Item | Change Percentage | Reason for Change | | :--- | :--- | :--- | | Cash Received from Sales of Goods and Services | -35.56% | Primarily due to reduced sales collections in the current period | | Net Cash Flow from Operating Activities | -219.68% | Primarily due to the comprehensive impact of changes in operating cash inflows and outflows in the current period | | Cash Paid for Acquisition of Fixed Assets... | -67.41% | Primarily due to reduced fixed asset purchases in the current period | | Cash Paid for Distribution of Dividends, Profits, or Interest Payments | -80.82% | Primarily due to significantly reduced dividend payments in the current period compared to the same period last year | | Net Cash Flow from Financing Activities | 89.22% | Primarily due to significantly reduced dividend payments in the current period compared to the same period last year | Shareholder Information This section details the company's shareholder structure, including the total number of shareholders and changes in restricted shares Total Number of Common Shareholders, Preferred Shareholders with Restored Voting Rights, and Top Ten Shareholders' Holdings As of the report period end, the company had 22,848 common shareholders, with a highly concentrated equity structure where the top two shareholders, Song Wei and Li Yanggu, collectively held 56.42% - As of the report period end, the company had 22,848 common shareholders[16] Top Ten Shareholders' Holdings | Shareholder Name | Holding Percentage | Number of Shares Held | | :--- | :--- | :--- | | Song Wei | 44.83% | 244,645,596 | | Li Yanggu | 11.59% | 63,252,900 | | Beijing Purui Hengxiang Technology Development Co., Ltd. | 3.83% | 20,921,107 | | Beijing Putai Zhongrui Technology Development Co., Ltd. | 3.83% | 20,921,107 | - Ms. Song Wei is also the controlling shareholder of Beijing Purui Hengxiang Technology Development Co., Ltd. and Beijing Putai Zhongrui Technology Development Co., Ltd[20] Changes in Restricted Shares During the reporting period, the company's total restricted shares decreased from 183.9 million to 183.6 million, primarily due to the release of shares from equity incentive plans Changes in Restricted Shares | Shareholder Name | Restricted Shares at Beginning of Period | Shares Released from Restriction This Period | Restricted Shares at End of Period | Reason for Restriction | | :--- | :--- | :--- | :--- | :--- | | Song Wei | 183,500,613 | 21,888 | 183,478,725 | Initial Public Offering Shareholder Restriction, Equity Incentive Restriction | | Liu Yongmei | 52,668 | 20,349 | 32,319 | Equity Incentive Restricted Shares | | Li Xiaodong | 33,858 | 8,208 | 25,650 | Equity Incentive Restricted Shares | | Total | 183,913,916 | 334,896 | 183,579,020 | -- | Quarterly Financial Statements This section presents the company's consolidated financial statements for the third quarter, including the balance sheet, income statement, and cash flow statement Consolidated Balance Sheet As of September 30, 2024, total assets were 3.958 billion yuan, a 8.77% decrease from the beginning of the year, with total liabilities at 751 million yuan and owner's equity at 3.195 billion yuan Consolidated Balance Sheet | Item | Balance at Period End (Yuan) | Balance at Beginning of Period (Yuan) | | :--- | :--- | :--- | | Total Assets | 3,957,737,675.69 | 4,338,056,501.18 | | Total Liabilities | 751,418,088.27 | 870,630,239.33 | | Total Owner's Equity Attributable to Parent Company | 3,194,739,815.79 | 3,455,605,019.67 | | Total Owner's Equity | 3,206,319,587.42 | 3,467,426,261.85 | Consolidated Income Statement from Year-Beginning to Report Period End In the first three quarters of 2024, total operating revenue was 1.123 billion yuan, a 36.11% year-over-year decrease, resulting in an operating loss of 237 million yuan and a net loss attributable to parent company shareholders of 234 million yuan Consolidated Income Statement from Year-Beginning to Report Period End | Item | Amount for Current Period (Yuan) | Amount for Prior Period (Yuan) | | :--- | :--- | :--- | | I. Total Operating Revenue | 1,123,414,813.30 | 1,758,239,802.93 | | II. Total Operating Costs | 1,347,738,178.51 | 1,617,917,076.28 | | III. Operating Profit (Loss indicated by "－") | -236,967,567.47 | 126,836,903.86 | | V. Net Profit (Net Loss indicated by "－") | -232,284,161.44 | 106,862,369.46 | | Net Profit Attributable to Parent Company Shareholders | -234,142,690.89 | 105,374,541.45 | Consolidated Cash Flow Statement from Year-Beginning to Report Period End In the first three quarters of 2024, the company's cash flow was tight, with net cash flow from operating activities at -116 million yuan and a period-end cash and cash equivalents balance of 340 million yuan Consolidated Cash Flow Statement from Year-Beginning to Report Period End | Item | Amount for Current Period (Yuan) | Amount for Prior Period (Yuan) | | :--- | :--- | :--- | | Net Cash Flow from Operating Activities | -116,167,781.29 | 97,066,416.16 | | Net Cash Flow from Investing Activities | -116,944,700.38 | -129,632,459.26 | | Net Cash Flow from Financing Activities | -19,153,361.63 | -177,652,644.69 | | V. Net Increase in Cash and Cash Equivalents | -252,265,440.58 | -210,190,364.22 | | VI. Cash and Cash Equivalents at Period End | 339,540,695.93 | 533,163,319.10 | Audit Information This section provides details regarding the audit status of the company's financial report Audit Report The company's third-quarter 2024 financial report is unaudited - The company's third-quarter report is unaudited[44]