Report Overview This section highlights the board's assurance of report accuracy and the unaudited status of the quarterly financial statements Important Notes This report emphasizes the board of directors, directors, senior management, and accounting personnel's assurance of the report's truthfulness, accuracy, and completeness, while noting the unaudited status of this quarter's financial statements - The company's board of directors, directors, senior management, and accounting personnel declare and guarantee the truthfulness, accuracy, and completeness of the information in the quarterly report23 - The company's Q3 2025 financial accounting report is unaudited428 Key Financial Data This section presents the company's key financial performance indicators, non-recurring gains and losses, and detailed analysis of significant changes in balance sheet, income statement, and cash flow items Key Accounting Data and Financial Indicators The company demonstrated strong financial performance in Q3 2025 and year-to-date, with significant growth in operating revenue and net profit attributable to shareholders, alongside a substantial increase in net cash flow from operating activities Key Financial Indicators for Q3 2025 and Year-to-Date | 指标 | 本报告期 (Q3) | 同比增减 (Q3) | 年初至报告期末 (YTD) | 同比增减 (YTD) | | :--- | :--- | :--- | :--- | :--- | | Operating Revenue (RMB) | 189,345,446.02 | 22.59% | 572,126,907.37 | 40.97% | | Net Profit Attributable to Shareholders (RMB) | 22,465,074.28 | 9.31% | 73,394,074.05 | 60.21% | | Net Profit Attributable to Shareholders (Excluding Non-recurring Gains/Losses) (RMB) | 20,199,754.15 | 14.51% | 67,210,133.06 | 58.71% | | Net Cash Flow from Operating Activities (RMB) | - | - | 104,630,426.02 | 147.55% | | Basic Earnings Per Share (RMB/share) | 0.22 | 10.00% | 0.72 | 60.00% | | Diluted Earnings Per Share (RMB/share) | 0.22 | 10.00% | 0.72 | 60.00% | | Weighted Average Return on Net Assets | 2.40% | 0.17% | 7.74% | 2.83% | | Period-End Indicators | 本报告期末 | 比上年度末增减 | | | | Total Assets (RMB) | 1,238,587,921.92 | 1.48% | | | | Owners' Equity Attributable to Shareholders (RMB) | 950,510,952.93 | 2.35% | | | Non-recurring Gains and Losses and Amounts The company's non-recurring gains and losses for the current period and year-to-date primarily stemmed from government subsidies, fair value changes in financial assets, and non-operating income/expenses, collectively having a positive impact on net profit Non-recurring Gains and Losses and Amounts | 项目 | 本报告期金额 (RMB) | 年初至报告期期末金额 (RMB) | | :--- | :--- | :--- | | Non-current asset disposal gains/losses | -35,098.17 | -468,318.06 | | Government grants recognized in current profit/loss | 1,529,120.22 | 5,511,525.84 | | Gains/losses from changes in fair value of financial assets and liabilities and disposal gains/losses | 610,594.80 | 1,473,943.43 | | Other non-operating income and expenses | 560,684.64 | 768,279.98 | | Less: Income tax impact | 399,981.36 | 1,101,490.20 | | Total | 2,265,320.13 | 6,183,940.99 | - The company does not classify non-recurring gains and losses listed in 'Interpretive Announcement No. 1 on Information Disclosure by Companies Issuing Securities to the Public—Non-recurring Gains and Losses' as recurring gains and losses8 Analysis of Changes in Key Accounting Data and Financial Indicators This section details the reasons for significant changes in the company's consolidated balance sheet, income statement, and cash flow statement items, reflecting business expansion, increased investments, and capital structure adjustments Changes in Consolidated Balance Sheet Items Balance sheet changes primarily show significant growth in monetary funds, long-term equity investments, and construction in progress, alongside a decrease in accounts receivable financing, reflecting increased short-term borrowings, new project investments, and payment method shifts - Monetary funds balance at period-end was 87,271,212.05 RMB, an increase of 68.00%, primarily due to increased short-term borrowings and increased funds held by subsidiaries10 - Accounts receivable financing balance at period-end was 14,947,294.47 RMB, a decrease of 72.89%, primarily due to an increased proportion of payments made via commercial bills during the period10 - Long-term equity investments balance at period-end was 4,290,100.19 RMB, an increase of 1290.28%, primarily due to new equity investments10 - Construction in progress balance at period-end was 29,963,085.77 RMB, an increase of 2214.11%, primarily due to increased investment in the new product trial production center and subsidiary projects10 - Short-term borrowings balance at period-end was 106,500,000.00 RMB, an increase of 38.22%, primarily due to increased short-term working capital loans10 - Share capital balance at period-end was 102,418,120.00 RMB, an increase of 39.53%, primarily due to the capitalization of capital reserves into share capital during the period11 Changes in Consolidated Income Statement Items Income statement changes are mainly driven by increased sales orders, with operating revenue and costs growing in tandem, investment income shifting from loss to gain, and a substantial rise in income tax expenses due to increased total profit - Operating revenue year
瑜欣电子(301107) - 2025 Q3 - 季度财报