日久光电(003015) - 2025 Q4 - 年度业绩预告

Financial Performance Forecast - The company expects a net profit of between ¥93 million and ¥120 million for the fiscal year 2025, representing a year-on-year growth of 37.83% to 77.85% compared to ¥67.47 million in the previous year[6]. - The net profit after deducting non-recurring gains and losses is projected to be between ¥88 million and ¥112.5 million, indicating a growth of 45.66% to 86.21% from ¥60.42 million in the same period last year[6]. - Basic earnings per share are anticipated to be between ¥0.34 and ¥0.44, up from ¥0.25 in the previous year[6]. - The performance forecast is based on preliminary estimates and will be finalized in the official annual report for 2025[11]. - Investors are advised to make cautious decisions as the forecasted performance is subject to change[11]. Business Growth Drivers - The growth in performance is primarily driven by the stable growth of the dimmable conductive film business, which has become a key revenue driver[10]. - The 2A/3A optical film has achieved stable sales, with significant revenue growth due to increased sales volume in automotive displays and consumer electronics[10]. Accounting and Tax Considerations - The company recognized share-based payment expenses related to the employee stock ownership plan, which reduced net profit attributable to shareholders by approximately ¥36 million[10]. - The recognition of deferred tax assets for unabsorbed losses of subsidiaries led to a decrease in income tax expenses by around ¥13 million[10]. - The company has communicated with the accounting firm regarding the performance forecast, and there are no significant discrepancies[7].