延华智能(002178) - 2024 Q2 - 季度业绩预告

Financial Performance - The net profit attributable to shareholders for the period from January to June 2024 is expected to be a loss of 9 million to 13.5 million yuan, representing a decline of 303% to 404% compared to the same period last year, where the profit was 4.4368 million yuan [4]. - The net profit after deducting non-recurring gains and losses is expected to be a loss of 17.85 million to 22.35 million yuan, a decline of 1,197% to 1,524% compared to a loss of 1.3762 million yuan in the same period last year [4]. - The expected operating revenue for the period is between 260 million and 360 million yuan, compared to 322.0908 million yuan in the same period last year [4]. - The basic earnings per share is expected to be a loss of 0.0126 to 0.0190 yuan per share, compared to a profit of 0.0062 yuan per share in the same period last year [4]. Impairment and Provisions - The company anticipates a provision for long-term equity investment impairment of approximately 5 million to 8 million yuan due to indications of impairment in its associate company, Fujian Entropy Chain Yanhua Technology Co., Ltd. [7]. - The company will strictly follow relevant regulations regarding the impairment provision for long-term equity investments and will fulfill its disclosure obligations in a timely manner [9]. Non-Recurring Gains and Losses - Non-recurring gains and losses are expected to have a positive impact on the net profit for the first half of 2024, estimated at around 9 million yuan, primarily from the reversal of accounts receivable and contract assets, investment income from financial assets, changes in the fair value of derivative financial instruments, and government subsidies [7]. Subsidiary Performance - The company’s important subsidiary, Chengdu Chengdian Yixing Digital Health Software Co., Ltd., experienced a decline in gross profit due to the implementation and settlement progress of projects not meeting expectations, leading to a loss of approximately 6 million yuan for the period [3]. Caution and Disclosure - The company emphasizes that the financial data in the earnings forecast is preliminary and has not been audited, and the final figures will be disclosed in the 2024 semi-annual report [11]. - Investors are advised to make cautious decisions and be aware of investment risks [12].