*ST美谷(000615) - 2023 Q3 - 季度财报

Financial Performance - The company's operating revenue for Q3 2023 was CNY 340,261,184, a decrease of 0.58% compared to CNY 342,253,162 in the same period last year[6]. - The net profit attributable to shareholders of the listed company was CNY -47,925,385, representing an improvement of 48.21% from CNY -92,530,424 in the previous year[10]. - The net cash flow from operating activities reached CNY 160,528,339, a significant increase of 2,157.33% compared to CNY -7,802,739 in the same period last year[10]. - Basic and diluted earnings per share were both CNY -0.0628, showing a 48.23% improvement from CNY -0.1213 in the previous year[10]. - The total revenue for the period was CNY 1,042,155,801.41, compared to CNY 1,091,195,042.45 in the previous period, reflecting a decline of approximately 4.5%[27]. - The total operating costs for the period were CNY 1,081,704,296.44, down from CNY 1,170,429,574.47, indicating a reduction of about 7.6%[27]. - The company reported a net loss of CNY 998,794,606.00, worsening from a loss of CNY 948,061,043.48 in the previous period[26]. - The company reported a total comprehensive income of -44,070,542.56 CNY for Q3 2023, compared to -121,950,512.26 CNY in Q3 2022, indicating a year-over-year improvement of about 63.9%[29]. Assets and Liabilities - The total assets at the end of the reporting period were CNY 3,628,155,967.68, a decrease of 3.51% from CNY 3,738,743,925.45 at the end of the previous year[6]. - The company's total liabilities as of September 30, 2023, were CNY 3,462,023,780.82, down from CNY 3,529,983,665.96 at the start of the year[26]. - The company's non-current liabilities decreased to CNY 2,544,167,462.35 from CNY 2,824,916,659.82, a reduction of approximately 9.9%[26]. - As of September 30, 2023, the company's total assets amounted to CNY 3,628,155,967.68, a decrease from CNY 3,759,992,891.05 at the beginning of the year[23]. Shareholder Information - The total number of common shareholders at the end of the reporting period is 64,190[12]. - The largest shareholder, Shenzhen Aoyuan Kexing Investment Co., Ltd., holds 171,998,610 shares, accounting for 22.54% of the total shares, with all shares pledged and frozen[12]. - The second-largest shareholder, Jinghan Holdings Group Co., Ltd., holds 60,504,314 shares, representing 7.93% of the total shares, with all shares frozen[12]. Legal and Compliance Issues - As of the report date, the company has recorded an estimated liability of approximately 1.477 billion RMB related to 11 lawsuits filed by China Cinda Asset Management Co., Ltd.[16]. - The company has a principal balance of 228.1 million RMB related to a directed financing plan, with ongoing litigation involving approximately 226.7 million RMB in claims[16]. - The company has reported a non-operating fund occupation balance of 0 as of the report date, but risks of judicial seizure and fund deduction remain[18]. - The company has not yet received court dates for 10 out of 11 lawsuits, and the outcomes of these cases may impact financial data[16]. - The company’s net assets attributable to shareholders were negative at the end of the 2022 fiscal year, leading to a "delisting risk warning" on its stock[15]. - The company has not disclosed any reliable information regarding the repayment capabilities of other guarantors involved in the lawsuits, which may affect future financial reporting[19]. - The company is currently facing legal risks due to the pledge and potential judicial disposal of shares held by its major shareholder, which may affect its equity structure and control[20]. Operational Highlights - The medical beauty segment showed growth, contributing to the overall improvement in financial performance[10]. - The company continues to focus on expanding its medical beauty business, which has been a key driver of revenue growth[10]. - Research and development expenses increased to 27,320,201.67 CNY in Q3 2023, up from 22,534,962.20 CNY in Q3 2022, reflecting a growth of approximately 21%[28]. Accounting Changes - The company implemented a change in accounting policy that resulted in an increase in deferred tax assets and liabilities by CNY 21,248,965.60 each[7]. - The company implemented the new accounting standard "Interpretation No. 16" effective January 1, 2023, resulting in an increase in deferred tax assets of CNY 21,248,965.60[34]. - The same adjustment led to an increase in deferred tax liabilities of CNY 21,248,965.60[34]. - The changes from the new accounting policy did not affect the company's equity, operating results, or cash flows[34]. Cash Flow and Investments - The company's cash and cash equivalents decreased to CNY 167,657,064.75 from CNY 238,517,102.55, representing a decline of approximately 29.7%[24]. - Cash and cash equivalents at the end of Q3 2023 were 152,653,545.65 CNY, down from 232,186,385.04 CNY at the end of Q3 2022[33]. - The total cash outflow from investing activities in Q3 2023 was -59,926,402.86 CNY, compared to -33,506,027.58 CNY in Q3 2022, indicating an increase in investment expenditures[32]. - The company incurred financial expenses of 50,411,313.61 CNY in Q3 2023, up from 44,744,739.65 CNY in Q3 2022, reflecting an increase of approximately 14.8%[28]. Quarterly Performance - The net profit for Q3 2023 was -47,070,542.56 CNY, compared to -107,970,512.26 CNY in Q3 2022, showing an improvement of approximately 56.4% year-over-year[28]. - Operating profit for Q3 2023 was -30,188,871.73 CNY, an improvement from -79,592,177.22 CNY in the same period last year[28]. - Total revenue from sales and services received in Q3 2023 was 1,014,795,068.97 CNY, down from 1,083,228,731.14 CNY in Q3 2022, representing a decrease of about 6.3%[31]. - The third quarter report for 2023 was not audited[35].