Financial Performance Expectations - The company expects a net profit attributable to shareholders of 285 million yuan for 2024, representing a year-on-year increase of 149.84% to 189.29% compared to 33 million yuan in the previous year [3] - The net profit after deducting non-recurring gains and losses is projected to be 100 million yuan, an increase of 49.49% to 116.76% from 14.5 million yuan in the same period last year [3] - The increase in performance is primarily due to the company's focus on its core business, optimization of product structure, enhanced market promotion efforts, and strengthened brand influence [5] Non-Recurring Gains and Losses - The company anticipates that non-recurring gains and losses will impact the current net profit by approximately 185 million yuan [5] Share-Based Payment Expenses - The company incurred share-based payment expenses of about 16 million yuan due to the implementation of an equity incentive plan [5] Accounting Changes - The company has changed the accounting method for its long-term equity investment in Zhongchenhao Intelligent Equipment (Jiangsu) Co., Ltd. from equity method to financial instrument accounting starting January 2024 [6] Financial Data and Forecast - The financial data in the performance forecast has not been audited by a registered accountant [4] - The performance forecast is based on preliminary calculations by the company's finance department and is subject to change upon the release of the 2024 annual report [7]
慈星股份(300307) - 2024 Q4 - 年度业绩预告