松发股份(603268) - 2025 Q2 - 季度业绩预告

Current Period Performance Forecast The company anticipates a turnaround to profitability in H1 2025, with net profit attributable to owners ranging from RMB 580 million to RMB 700 million, and non-recurring net profit from RMB 110 million to RMB 130 million, all unaudited H1 2025 Performance Forecast | Indicator | Estimated Amount (RMB) | | :--- | :--- | | Net Profit Attributable to Parent Company Owners | RMB 580 million to RMB 700 million | | Net Profit Attributable to Parent Company Owners After Deducting Non-Recurring Gains and Losses | RMB 110 million to RMB 130 million | - The performance forecast period is from January 1, 2025, to June 30, 2025[4] - The company explicitly states that the financial data related to this performance forecast is unaudited by a certified public accountant[4] Prior Period Operating Performance Contrary to H1 2025's profit forecast, the company incurred a loss in the prior period (H1 2024), with net profit attributable to parent company owners at RMB -34.73 million, and prior period data will be retrospectively adjusted due to a major asset restructuring Prior Period (H1 2024) Performance Data | Indicator | Amount (RMB) | | :--- | :--- | | Total Profit | RMB -35.34 million | | Net Profit Attributable to Parent Company Owners | RMB -34.73 million | | Net Profit Attributable to Parent Company Owners After Deducting Non-Recurring Gains and Losses | RMB -35.64 million | | Earnings Per Share | RMB -0.28/share | - The company notes that due to a major asset restructuring, prior period data will be retrospectively adjusted in accordance with accounting regulations for business combinations under common control, with specific details to be disclosed in the H1 2025 semi-annual report[6] Key Reasons for Current Period Performance Turnaround The performance turnaround is primarily due to a major asset restructuring, transitioning the main business to shipbuilding and high-end equipment, with the newly consolidated Hengli Heavy Industry Group significantly boosting overall profitability - The company completed a major asset restructuring in May 2025, transforming its main business from traditional ceramic manufacturing to shipbuilding and high-end equipment manufacturing[7] - The acquired asset, Hengli Heavy Industry Group Co., Ltd., became a wholly-owned subsidiary and was included in the consolidated financial statements, significantly improving its profitability during the reporting period due to strong international shipbuilding market demand and ample order backlog[7] - In accordance with accounting regulations, the net profit or loss of the acquired asset, Hengli Heavy Industry, from the beginning of the period to the consolidation date is recognized as a non-recurring gain or loss, which is the primary reason for the significant difference between net profit attributable to parent company owners and non-recurring net profit[7] Risk Warning The company emphasizes that the performance forecast data is a preliminary calculation by the finance department, unaudited by a certified public accountant, with no significant uncertainties currently identified that would affect its accuracy - This performance forecast data represents preliminary calculations by the finance department based on its professional judgment and has not been audited by a certified public accountant[8] Other Disclosures The company reminds investors that this forecast data is preliminary, and the final accurate financial data will be based on the officially disclosed H1 2025 semi-annual report, advising caution in investment decisions and awareness of investment risks - The company reminds investors that the final financial data will be subject to the officially disclosed H1 2025 semi-annual report, and advises caution regarding investment risks[9]