悦心健康(002162) - 2023 Q3 - 季度财报

Financial Performance - The company's operating revenue for Q3 2023 was ¥371,001,354.81, representing a 5.94% increase compared to the same period last year[5] - The net profit attributable to shareholders was -¥59,697,962.47, a decrease of 22.42% year-on-year[5] - The net profit attributable to shareholders after deducting non-recurring gains and losses was -¥62,341,777.99, a decrease of 4.14% compared to the previous year[5] - The net profit for the third quarter was ¥108,175,712.20, a significant recovery from a net loss of ¥85,451,485.09 in the previous year[21] - The net profit attributable to the parent company for Q3 2023 was ¥108,847,069.54, compared to a net loss of ¥85,563,339.86 in the same period last year, indicating a significant turnaround[22] - The total comprehensive income for the period was ¥40,098,875.01, compared to a loss of ¥79,388,703.75 in Q3 2022, reflecting improved financial performance[22] Assets and Liabilities - The total assets at the end of Q3 2023 were ¥2,333,047,780.63, a decrease of 6.32% from the end of the previous year[5] - The company's total assets decreased to ¥2,333,047,780.63 from ¥2,490,346,685.37, representing a decline of 6.3%[18] - Current liabilities decreased to ¥790,366,278.94 from ¥953,990,135.67, a reduction of 17.1%[18] - Long-term borrowings stood at ¥292,500,000.00, slightly down from ¥303,750,000.00, indicating a decrease of 4.1%[18] - The company's cash and cash equivalents decreased to ¥275,819,976.47 from ¥336,370,657.88, a decline of 18.0%[18] Equity and Shareholder Information - The equity attributable to shareholders increased to ¥1,048,349,523.62, reflecting a growth of 4.19% year-on-year[5] - The total equity attributable to shareholders increased to ¥1,048,349,523.62 from ¥1,006,236,659.41, reflecting a growth of 4.2%[18] - The total number of ordinary shareholders at the end of the reporting period was 62,583[13] Cash Flow - The company reported a net cash flow from operating activities of ¥53,826,852.77, which is a 265.19% increase year-to-date[5] - The net cash flow from operating activities improved to ¥53.83 million, a substantial increase of ¥86.41 million compared to a negative cash flow of ¥32.58 million in the previous year, attributed to enhanced collection efforts[11] - Operating cash flow for the period was ¥53,826,852.77, a recovery from a negative cash flow of ¥32,584,807.01 in the previous year[24] - The company’s cash flow from financing activities was negative at ¥121.88 million, a decrease of 566.04% compared to the previous year, primarily due to the repayment of part of the borrowings[11] - The company reported a net cash outflow from financing activities of ¥121,880,570.09, compared to a smaller outflow of ¥18,299,261.96 in the previous year[25] - The cash and cash equivalents at the end of the period stood at ¥140,751,952.01, slightly down from ¥141,167,358.41 at the beginning of the period[25] Investment and Income - Interest income for the first nine months of 2023 reached ¥3.51 billion, a significant increase of 78.10% compared to ¥1.97 billion in the same period of 2022, primarily due to the receipt of technology development equity transfer payments and increased deposits[10] - Investment income for the first nine months of 2023 was ¥174.59 million, a significant increase of 7816.45% compared to a loss of ¥2.26 million in the same period last year, mainly due to gains from the transfer of technology development and Shanghai Yuexin Comprehensive Clinic equity[10] - The company reported an investment income of ¥174,586,483.93, a significant improvement from a loss of ¥2,262,522.17 in the same period last year[21] Expenses and Losses - Operating costs for the third quarter were ¥927,455,998.31, up from ¥854,966,557.33, reflecting a rise of 8.5% year-over-year[21] - Research and development expenses for the quarter were ¥7,897,484.64, compared to ¥7,006,293.99 in the previous year, marking an increase of 12.7%[21] - The company recorded a credit impairment loss of ¥88.76 million, an increase of 116.77% from ¥40.94 million in the previous year, due to higher provisions for bad debts based on assessments of certain real estate clients[10] - The company reported a decrease in asset impairment losses to ¥5.53 million, a reduction of 86.99% from ¥42.50 million in the previous year, as there were no significant asset disposals this year[10] - The company had no significant asset disposals this period, leading to a decrease in asset disposal losses to ¥260.32 thousand, down 93.79% from ¥4.19 million in the previous year[10] Other Financial Metrics - The diluted earnings per share for Q3 2023 was ¥0.1175, a recovery from a loss of ¥0.0924 per share in the same quarter last year[22] - The company experienced a significant increase in contract liabilities, which rose by 48.78% to ¥54,869,942.26, attributed to pre-received tuition fees[9] - The company recognized non-recurring gains of ¥2,643,815.53 in Q3 2023, primarily from government subsidies and asset disposals[6] - The long-term equity investment increased by 367.94% to ¥258,176,726.49 due to the transfer of equity in a subsidiary[9] - The company established a new subsidiary, Wenzhou Oriental Yueshin Vocational School, leading to increased long-term expenses[9] - Cash flow from investing activities showed a net inflow of ¥67.61 million, a 186.56% increase from a net outflow of ¥78.11 million in the same period last year, primarily due to the return of short-term loans[11] - The company experienced a net increase in cash flow from investment activities of ¥67,610,368.90, compared to a net outflow of ¥78,107,025.37 in the previous year[24] - The total cash inflow from financing activities was ¥297,341,881.54, down from ¥646,705,336.43 in the previous year[25] - The company reported a decrease in other comprehensive income attributable to the parent company, amounting to -¥68,067,953.29, compared to a positive income of ¥6,124,647.42 in the same period last year[22]