凯淳股份(301001) - 2023 Q3 - 季度财报

Financial Performance - Q3 2023 revenue was CNY 133.62 million, a decrease of 25.86% compared to the same period last year[5] - Net profit attributable to shareholders was CNY 199.22 million, an increase of 104.10% year-on-year[5] - Basic earnings per share improved to CNY 0.0025, a 100.00% increase from the previous year[5] - Total operating revenue for Q3 2023 was CNY 449.62 million, a decrease of 8.4% compared to CNY 490.91 million in Q3 2022[21] - The net profit for Q3 2023 was -7,577,533.67 CNY, compared to -19,385,941.66 CNY in the same period last year, showing an improvement of approximately 60.9%[22] - Operating profit for Q3 2023 was -8,653,188.61 CNY, a decrease from -22,193,162.70 CNY year-over-year[22] - The total comprehensive income for Q3 2023 was -5,927,377.04 CNY, compared to -16,349,946.73 CNY in the same period last year[22] - The basic and diluted earnings per share for Q3 2023 were both -0.09 CNY, an improvement from -0.24 CNY in the previous year[22] Cash Flow and Liquidity - Operating cash flow increased significantly to CNY 65.03 million, a rise of 3,347.60% compared to the same period last year[5] - Cash flow from operating activities generated a net cash inflow of 65,033,601.38 CNY, compared to a net outflow of -2,002,515.16 CNY in the previous year[23] - Cash and cash equivalents increased by 182.52% to ¥157,532,864.41, driven by the combined effects of operating, investing, and financing activities[13] - Total cash and cash equivalents at the end of Q3 2023 amounted to 441,270,580.87 CNY, up from 412,125,154.63 CNY in the same period last year[24] - Investment activities generated a net cash inflow of 92,298,216.25 CNY, compared to 68,797,751.74 CNY in the previous year[24] Assets and Liabilities - Total assets decreased by 6.18% to CNY 963.77 million compared to the end of the previous year[10] - Total liabilities decreased to CNY 160.44 million, down 22.9% from CNY 208.05 million[20] - The company's total equity attributable to shareholders decreased to CNY 803.33 million from CNY 819.26 million, a decline of 1.9%[21] - Accounts receivable decreased by 31.51% to CNY 139.85 million, reflecting successful collections during the reporting period[10] - Accounts receivable decreased to CNY 139.85 million, down 31.5% from CNY 204.19 million[20] Expenses - Sales expenses decreased by 30.17% to ¥90,292,485.87 primarily due to reduced promotional expenses[12] - R&D expenses decreased by 37.51% to ¥4,005,855.10 as a result of reduced investment in research and development[12] - Research and development expenses for Q3 2023 were CNY 4.01 million, a reduction of 37.5% from CNY 6.41 million in Q3 2022[21] - Tax and additional fees increased by 39.81% to ¥2,250,168.97 due to an increase in turnover tax during the reporting period[12] - Credit impairment losses increased by 88.92% to ¥3,999,680.52, influenced by bad debt provisions for accounts receivable and other receivables[12] Other Financial Metrics - Deferred tax liabilities surged by 391.39% to CNY 222.13 million due to changes in accounting standards related to lease assets[11] - Other comprehensive income rose by 180.46% to CNY 2.56 million, attributed to foreign currency translation differences[11] - Investment income decreased by 42.77% to ¥3,411,416.02 due to reduced income from structured deposits[12] - Other income increased by 78.67% to ¥235,566.90, mainly due to the impact of tax fee deductions[12] Future Outlook - The company plans to focus on market expansion and new product development in the upcoming quarters[21] Accounting and Reporting - The company executed new accounting standards starting January 1, 2023, impacting deferred tax assets and liabilities[25] - The Q3 2023 report was not audited[26]