开尔新材(300234) - 2024 Q4 - 年度业绩预告

Financial Performance - The net profit attributable to shareholders is expected to be 15 million yuan, a decrease of 69.75% compared to the same period last year, which was 74.39 million yuan [4]. - The net profit after deducting non-recurring gains and losses is expected to be a loss of 8 million yuan, compared to a profit of 61.35 million yuan in the same period last year [4]. - The overall operating income has declined due to strategic project selection and strict control of collection risks, leading to underutilization of production capacity and a decrease in gross profit margin [6]. Impairment and Provisions - The company plans to increase the provision for credit impairment and asset impairment, which will impact overall operating performance [7]. - Non-recurring gains and losses are expected to impact net profit by approximately 29 million to 37 million yuan, mainly from changes in fair value of equity investments and government subsidies [7]. Financial Reporting and Investor Guidance - The financial data in the earnings forecast is preliminary and has not been audited by the accounting firm [5]. - The specific financial data for 2024 will be detailed in the company's annual report [8]. - The company emphasizes the need for investors to make cautious decisions and be aware of investment risks [8].