易天股份(300812) - 2024 Q4 - 年度业绩预告

Financial Performance Expectations - The company expects a net loss attributable to shareholders of between 80 million and 114 million yuan for 2024, a decline of 469.32% to 626.28% compared to the previous year's profit of 21.66 million yuan [2]. - The net profit after deducting non-recurring gains and losses is projected to be a loss of 81.95 million to 115.95 million yuan, representing a decrease of 681.73% to 923.07% from last year's profit of 14.09 million yuan [2]. Revenue and Profit Decline Factors - The decline in revenue is attributed to slower production line progress and extended acceptance periods from some clients, impacting net profit [4]. - Government subsidies received in 2024 are expected to decrease, primarily due to reduced software tax rebates [6]. Future Growth and Projections - The company’s subsidiary, Micro Group Semiconductor, is expected to achieve over 20% revenue growth and over 39% net profit growth compared to the previous year [7]. - The company has over 800 million yuan in issued goods and orders on hand, indicating a growing trend compared to the previous year [8]. Strategic Focus and Product Development - The company is focusing on the semiconductor industry, launching new products such as detector module assembly lines and specialized chip mounters for IGBT and silicon carbide power modules [7]. Audit and Financial Reporting - The company has communicated with its auditing firm regarding the uncertainty of asset impairment and credit impairment provisions, which may be adjusted after the annual audit [9]. - The preliminary financial data presented is subject to final confirmation in the 2024 annual report, and investors are advised to exercise caution [9].