凯美特气(002549) - 2024 Q2 - 季度业绩预告

Financial Performance Expectations - The company expects a net loss attributable to shareholders between 45 million and 66 million yuan for the first half of 2024, compared to a profit of 8.92 million yuan in the same period last year[3]. - The net profit after deducting non-recurring gains and losses is projected to be a loss between 50.6 million and 71.6 million yuan, down from a profit of 1.66 million yuan year-on-year[3]. - Basic earnings per share are expected to be a loss between 0.0647 yuan and 0.0949 yuan, compared to earnings of 0.0143 yuan per share in the previous year[3]. Reasons for Performance Decline - The primary reason for the decline in performance is the termination of the 2022 restricted stock incentive plan, resulting in a share-based payment expense of 87.4 million yuan, which negatively impacted net profit[5]. - The company anticipates that non-recurring gains and losses will impact net profit by approximately 4.5 million to 6.5 million yuan for the first half of 2024[6]. - Revenue is expected to decline due to falling prices of rare gas raw materials and related products, influenced by market conditions and industry cyclicality[5]. Financial Reporting and Investor Guidance - The financial data presented is preliminary and has not been audited by an accounting firm, with the final figures to be disclosed in the 2024 semi-annual report[4][7]. - The company emphasizes the importance of cautious decision-making and awareness of investment risks for investors[7].