英派斯(002899) - 2022 Q3 - 季度财报

Major Financial Data This section provides an overview of the company's key financial performance indicators, non-recurring gains and losses, and detailed analysis of significant financial statement changes Key Accounting Data and Financial Indicators The company reported a slight revenue increase in Q3 2022, while year-to-date revenue declined, with significant Q3 net profit growth driven by cost control and exchange gains, and total assets increasing by 6.23% | Indicator | Current Period (Q3 2022) | Year-to-Date (YTD Q3 2022) | YTD Change vs. Prior Year (%) | | :--- | :--- | :--- | :--- | | Operating Revenue (RMB) | 190.13 million | 567.19 million | -9.65% | | Net Profit Attributable to Parent Company Shareholders (RMB) | 14.10 million | 29.59 million | 5.22% | | Net Profit Attributable to Parent Company Shareholders (Excluding Non-recurring Items) (RMB) | 12.69 million | 25.78 million | -4.07% | | Net Cash Flow from Operating Activities (RMB) | — | -24.84 million | 27.11% | | Basic Earnings Per Share (RMB/share) | 0.12 | 0.25 | 8.70% | | Total Assets (RMB) | 1.89 billion | 1.78 billion (Prior Year-End) | 6.23% (vs. Prior Year-End) | | Owners' Equity Attributable to Parent Company Shareholders (RMB) | 1.12 billion | 1.10 billion (Prior Year-End) | 2.46% (vs. Prior Year-End) | - Q3 single-quarter revenue increased by 4.01% year-on-year, but cumulative revenue for the first three quarters decreased by 9.65% year-on-year, indicating a business recovery in Q3[3] - Q3 single-quarter net profit attributable to the parent company significantly increased by 66.57% year-on-year, driving a 5.22% year-on-year cumulative growth in net profit attributable to the parent company for the first three quarters[3] Non-recurring Gains and Losses and Amounts In the first three quarters of 2022, the company's non-recurring gains and losses totaled 3.82 million RMB, mainly from government grants and financial asset fair value changes, positively impacting profit | Item | Year-to-Date Amount (RMB) | | :--- | :--- | | Government Grants | 4.04 million | | Gains/Losses from Transactional Financial Assets | 0.73 million | | Gains/Losses from Disposal of Non-current Assets | -0.03 million | | Other Non-operating Income/Expenses | -0.25 million | | Income Tax Impact | -0.67 million | | Total | 3.82 million | Analysis of Changes in Key Financial Indicators and Their Causes Significant changes in financial indicators include a 43.85% decrease in cash due to industrial park construction, a 37.41% increase in long-term borrowings, a 41.54% decrease in selling expenses due to reclassification, and a 779.16% reduction in financial expenses from exchange gains - The ongoing construction of the 'Qingdao Impetus Sports Industrial Park' is the primary reason for changes in multiple balance sheet items, including decreased cash and cash equivalents, increased construction in progress, increased other non-current assets (prepaid engineering costs), and increased long-term borrowings[7][8] - Selling expenses significantly decreased by 41.54% year-on-year, primarily due to accounting reclassification of freight and comprehensive service fees into cost of goods sold under new regulations[8] - Financial expenses significantly decreased by 779.16% year-on-year, mainly due to increased exchange gains during the period[8] - Net cash outflow from investing activities increased by 38.42% year-on-year, primarily due to increased cash payments for the acquisition of fixed assets (industrial park construction) and investment in wealth management products[8] Shareholder Information This section details the company's common shareholding structure, including the total number of shareholders and the top ten shareholders' holdings Common Shareholding Status As of the reporting period end, the company had 14,319 common shareholders, with the largest shareholder holding 33.89% and approximately half of their shares pledged, while two top ten shareholders are concerted parties - The total number of common shareholders at the end of the reporting period was 14,319[10] | Shareholder Name | Shareholding Percentage | Number of Shares Held | Number of Pledged Shares | | :--- | :--- | :--- | :--- | | Hainan Jiangheng Industrial Investment Co., Ltd. | 33.89% | 40,662,000 | 20,229,900 | | Yinfu China Investment Co., Ltd. | 3.90% | 4,677,800 | - | | Nantong Deyu Investment Center (Limited Partnership) | 3.39% | 4,062,300 | - | - Shareholders Hunan Cultural Tourism Venture Capital Investment Fund Enterprise (Limited Partnership) and Yinfu China Investment Co., Ltd. are concerted parties[10] Other Significant Matters During the reporting period, the company and several subsidiaries changed legal representatives from Ding Lirong to Liu Hongtao, indicating a significant management adjustment - From September to October 2022, the legal representative of several subsidiaries, including the parent company Qingdao Impetus Health Technology Co., Ltd., changed from Ding Lirong to Liu Hongtao[12] Quarterly Financial Statements This section presents the company's consolidated balance sheet, income statement, and cash flow statement for the reporting period Consolidated Balance Sheet As of September 30, 2022, total assets reached 1.89 billion RMB (+6.23%), with cash decreasing and construction in progress increasing due to industrial park development, while total liabilities rose to 0.76 billion RMB | Key Balance Sheet Items | September 30, 2022 (RMB) | January 1, 2022 (RMB) | Change (%) | | :--- | :--- | :--- | :--- | | Cash and Cash Equivalents | 363.75 million | 647.76 million | -43.85% | | Construction in Progress | 555.10 million | 377.03 million | 47.23% | | Long-term Borrowings | 552.55 million | 402.12 million | 37.41% | | Total Assets | 1.89 billion | 1.78 billion | 6.23% | | Total Liabilities | 763.94 million | 680.25 million | 12.30% | | Total Owners' Equity | 1.12 billion | 1.10 billion | 2.46% | Consolidated Income Statement (Year-to-Date) In the first three quarters of 2022, operating revenue decreased by 9.65% to 0.57 billion RMB, yet net profit attributable to the parent company increased by 5.22% to 29.59 million RMB due to cost control and exchange gains | Key Income Statement Items | Current Period Amount (YTD Q3 2022) | Prior Period Amount (YTD Q3 2021) | Change (%) | | :--- | :--- | :--- | :--- | | Total Operating Revenue | 567.19 million | 627.75 million | -9.65% | | Operating Cost | 433.02 million | 434.16 million | -0.26% | | Selling Expenses | 45.37 million | 77.60 million | -41.54% | | Financial Expenses | -19.26 million | -2.19 million | -779.16% | | Operating Profit | 32.31 million | 31.99 million | 0.99% | | Net Profit Attributable to Parent Company Shareholders | 29.59 million | 28.12 million | 5.22% | Consolidated Cash Flow Statement (Year-to-Date) In the first three quarters of 2022, operating cash flow remained negative at -24.84 million RMB, investing cash outflow significantly increased to -0.39 billion RMB due to industrial park construction, and financing cash inflow decreased, leading to a 0.28 billion RMB net reduction in cash | Key Cash Flow Items | Current Period Amount (YTD Q3 2022) | Prior Period Amount (YTD Q3 2021) | Change (%) | | :--- | :--- | :--- | :--- | | Net Cash Flow from Operating Activities | -24.84 million | -34.08 million | 27.11% | | Net Cash Flow from Investing Activities | -390.55 million | -282.14 million | -38.42% | | Net Cash Flow from Financing Activities | 120.45 million | 395.15 million | -69.52% | | Net Increase in Cash and Cash Equivalents | -283.95 million | 78.31 million | -462.58% | Audit Opinion The company's Q3 2022 report is unaudited - The company's third-quarter report is unaudited[25]