龙源技术(300105) - 2025 Q2 - 季度业绩预告

Performance Overview The company anticipates a significant year-over-year increase in its 2025 first-half performance, with net profit attributable to shareholders projected between RMB 26 million and RMB 31 million, and non-recurring adjusted net profit between RMB 24.641 million and RMB 29.641 million Key Performance Indicators for H1 2025 Performance Forecast | Item | Current Reporting Period (Jan 1 - Jun 30, 2025) | Prior Year Period | | :--- | :--- | :--- | | Net Profit Attributable to Shareholders | Profit: RMB 26.00 million – RMB 31.00 million | Profit: RMB 12.0032 million | | Year-over-Year Growth Rate | 116.61% - 158.26% | - | | Net Profit After Deducting Non-Recurring Gains/Losses | Profit: RMB 24.641 million – RMB 29.641 million | Profit: RMB 7.2304 million | | Year-over-Year Growth Rate | 240.80% - 309.95% | - | Communication with Accounting Firm The company explicitly states that the performance forecast data represents preliminary calculations by its finance department and has not yet been audited by an accounting firm - This performance forecast is a preliminary estimate by the company's finance department and is unaudited[3] Analysis of Performance Changes The substantial increase in net profit for the current period results from a combination of factors, primarily driven by significant improvements in gross profit, a sharp reduction in credit impairment losses, and a year-over-year decrease in income tax expenses - During the reporting period, operating revenue slightly increased by 1.48% (approximately RMB 5.2964 million) compared to the prior year, while gross profit significantly grew by 19.12% (approximately RMB 14.4025 million), indicating enhanced profitability of the main business[4][5] - Period expenses increased, with selling, general and administrative, and research and development expenses collectively rising by approximately RMB 8.0178 million, an 11.92% increase year-over-year[5] - Investment income decreased significantly by 82.21% (approximately RMB 6.8618 million) year-over-year, primarily due to reduced investment income from an associate company[5] - Credit impairment losses sharply decreased by 83.37% (approximately RMB 8.9525 million) year-over-year, positively impacting profit growth, mainly due to reduced provision for bad debts resulting from changes in the aging structure of accounts receivable[5] - Income tax expenses significantly decreased by 204.96% (approximately RMB 13.4551 million) year-over-year, primarily due to an increase in the company's deductible losses by approximately RMB 80.3258 million, a factor that significantly contributed to net profit growth[5] - Non-recurring gains and losses had an approximate impact of RMB 1.36 million on net profit during the reporting period, mainly from asset disposal gains and government subsidies[5] Other Explanations and Risk Warnings The company reiterates that this performance forecast is a preliminary, unaudited estimate, with final accurate financial data to be disclosed in the 2025 semi-annual report, advising investors to be aware of investment risks - The company reminds investors that this forecast is a preliminary estimate, and specific data will be subject to the 2025 semi-annual report, requiring attention to investment risks[6][7] Reference Documents The board of directors' explanation regarding the current period's performance forecast is available as a reference document - The board of directors' explanation regarding the current period's performance forecast is available for reference[8]