杰美特(300868) - 2023 Q3 - 季度财报

Revenue and Profit - Revenue for Q3 2023 was RMB 223.27 million, a 15.57% increase compared to the same period last year[7] - Net profit attributable to shareholders for Q3 2023 was RMB 4.85 million, a significant increase of 869.73% year-over-year[7] - Total operating revenue for the first three quarters of 2023 was 467,092,697.46 yuan, a decrease of 15.5% compared to 552,917,151.59 yuan in the same period last year[28] - Net profit attributable to parent company shareholders was -22,492,457.09, a decrease from -15,882,063.95 in the previous period[23] - The company's net profit for the adjusted period was -117,438,964.73 yuan, with an adjustment of 123,108.94 yuan[21] Assets and Liabilities - Total assets as of September 30, 2023, were RMB 2.11 billion, a slight increase of 0.36% compared to the end of the previous year[7] - Total assets increased slightly to 2,105,603,408.14 from 2,098,027,989.03 at the beginning of the year[22] - Total liabilities increased to 499,305,753.20 yuan from 469,061,671.29 yuan[18] - Total owner's equity decreased to 1,606,297,654.94 yuan from 1,628,966,317.74 yuan[18] - The company's short-term borrowings increased to 150,508,787.34 yuan from 134,398,495.13 yuan[18] Cash Flow - Cash flow from investment activities increased by 183.73% to RMB 142.42 million, driven by financial product redemptions[13] - Cash flow from financing activities decreased by 212.88% to RMB -15.36 million, mainly due to the repayment of matured bills[13] - Net cash flow from financing activities was -15,360,403.70 yuan, compared to 13,607,999.90 yuan in the previous period[20] - Operating cash flow was negative at -71,073,251.76, an improvement from -80,242,250.11[24] - Investment cash flow was positive at 142,417,378.31, up from 50,195,243.80[24] - Net cash flow from operating activities for the first three quarters of 2023 was 410,112,800.85 yuan, a decrease of 23.9% compared to 538,546,363.70 yuan in the same period last year[29] Expenses and Costs - Sales expenses decreased by 45.57% to RMB 51.79 million, primarily due to reduced promotional expenses[11] - Sales expenses for the first three quarters of 2023 were 51,785,628.21 yuan, a significant decrease of 45.6% compared to 95,136,810.44 yuan in the same period last year[28] - Operating costs for the first three quarters of 2023 were 376,776,436.08 yuan, a decrease of 12.1% compared to 428,735,506.27 yuan in the same period last year[28] - R&D expenses for the first three quarters of 2023 were 34,502,017.43 yuan, a slight increase of 1.9% compared to 33,874,858.97 yuan in the same period last year[28] Accounts Receivable and Inventory - Accounts receivable increased by 31.05% to RMB 253.60 million due to an increase in credit sales[11] - Accounts receivable rose to 253,603,818.37 from 193,516,644.60[22] - Inventory increased to 98,393,451.11 from 89,011,680.49[22] Government Subsidies and Investment Income - Government subsidies increased by 160.05% to RMB 7.60 million, contributing to other income[11] - Investment income surged by 357.43% to RMB 1.30 million, mainly due to gains from financial product redemptions[11] Shareholders and Equity - Minority shareholders' equity increased by 38.95% to RMB 3.28 million, reflecting profits from non-wholly owned subsidiaries[11] - Total number of ordinary shareholders at the end of the reporting period is 17,149[15] - The largest shareholder, Jianping Chen, holds 35.56% of the shares, totaling 45,523,009 shares[15] - The second largest shareholder, Meihua Yang, holds 11.85% of the shares, totaling 15,174,336 shares[15] - The company's repurchase account holds 1,999,903 shares, accounting for 1.56% of the total shares[16] Tax and Accounting Adjustments - Deferred tax liabilities increased by 11,286,806.07 yuan from 3,954,058.12 yuan to 15,240,864.19 yuan due to the implementation of new accounting standards[30] - Deferred tax assets increased by 11,907,543.67 yuan from 34,921,311.47 yuan to 46,828,855.14 yuan due to the implementation of new accounting standards[30] - Undistributed profits increased by 582,051.05 yuan from 179,102,073.78 yuan to 179,684,124.83 yuan due to the implementation of new accounting standards[30] - The company received 13,884,672.26 in tax refunds, down from 32,878,300.18[24] Comprehensive Income and Earnings Per Share - Comprehensive income attributable to parent company shareholders was -23,587,067.70, compared to -16,752,539.27 previously[23] - Basic and diluted earnings per share were both -0.1757, down from -0.1241[23] Cash and Cash Equivalents - Cash and cash equivalents increased to 153,832,588.16 from 96,878,438.15[22]