海印股份(000861) - 2023 Q4 - 年度业绩(更正)

Guangdong Haiyin Group Co., Ltd. 2023 Annual Performance Express Report Correction Announcement I. Key Financial Data and Indicators Before and After Correction This section presents the company's 2023 key financial data and indicators, comparing pre- and post-correction figures and their impact on overall performance Comparison of Key Income Statement Items Before and After Correction for 2023 | Item | Before Correction (RMB) | After Correction (RMB) | Prior Year (RMB) | YoY Change After Correction (%) | | :--- | :--- | :--- | :--- | :--- | | Total Operating Revenue | 944,359,670.37 | 932,371,562.22 | 1,160,045,249.63 | -19.63% | | Operating Profit | -149,965,543.54 | -177,114,952.37 | -369,823,687.60 | 52.11% | | Total Profit | -154,360,977.06 | -181,510,385.89 | -378,936,301.90 | 52.10% | | Net Profit Attributable to Shareholders of the Listed Company | -84,961,992.23 | -155,919,347.55 | -383,164,171.15 | 59.31% | | Net Profit Attributable to Shareholders of the Listed Company After Deducting Non-Recurring Gains and Losses | -171,885,165.63 | -193,669,576.53 | -436,822,840.42 | 55.66% | | Basic EPS (RMB) | -0.0349 | -0.0656 | -0.1682 | 61.00% | | Weighted Average ROE | -2.64% | -4.91% | -12.29% | 7.38% | Comparison of Key Balance Sheet Items Before and After Correction at Year-End 2023 | Item | Before Correction (RMB) at Period End | After Correction (RMB) at Period End | Beginning of Period (RMB) | Change After Correction vs. Beginning of Period (%) | | :--- | :--- | :--- | :--- | :--- | | Total Assets | 8,342,608,399.14 | 8,235,302,757.64 | 8,872,248,404.62 | -7.18% | | Owners' Equity Attributable to Shareholders of the Listed Company | 3,152,098,606.22 | 3,075,515,707.44 | 3,255,446,130.29 | -5.53% | | Share Capital | 2,509,244,757.00 | 2,509,244,757.00 | 2,509,244,757.00 | 0.00% | | Net Assets Per Share Attributable to Shareholders (RMB) | 1.26 | 1.23 | 1.3 | -5.38% | II. Explanation of Performance Express Report Correction This section explains the 2023 performance express report correction, detailing adjustments to deferred tax assets and real estate inventory impairment - The performance express report correction resulted from the company's adjustments to key items based on the principle of prudence, following in-depth communication with the annual audit accountant[6] - These adjustments collectively reduced net profit attributable to shareholders by RMB 70.9514 million[8] 1. Deferred Income Tax Assets—Deductible Losses The company adjusted deferred income tax assets recognition for deductible losses based on prudence and accounting standards, impacting net profit - Based on the principle of prudence, the company adjusted the recognition basis for deferred income tax assets—deductible losses, recognizing them only for taxable income with sufficient evidence of a taxable obligation[6] - This adjustment resulted in a RMB 49.26 million reduction in net profit attributable to shareholders[6] 2. Inventory Impairment The company made additional inventory impairment provisions for specific real estate projects, based on prudence and auditor communication - The company made additional inventory impairment provisions of RMB 28 million, primarily for certain real estate projects[7] - This additional provision was made based on the principle of prudence, following in-depth communication with the annual audit accountant[7] III. Other Explanations The company apologizes for the correction, commits to improved disclosure, and advises investors of investment risks due to the unaudited report - The company's board of directors extends sincere apologies for any inconvenience caused to investors by this performance express report correction[9] - The company pledges to operate in strict compliance with laws and regulations, further enhancing the quality of information disclosure[9] - This corrected performance express report is unaudited, and final data will be disclosed in the 2023 annual report; investors are advised to be aware of investment risks[9] IV. Documents for Reference This section lists available reference documents, including signed comparative financial statements and other Shenzhen Stock Exchange required documents - Reference documents include comparative balance sheets and income statements, signed and sealed by the company's legal representative, head of accounting, and chief accountant[10] - Additional reference documents include those required by the Shenzhen Stock Exchange[10]