英搏尔(300681) - 2023 Q1 - 季度财报(更正)

Accounting Corrections - The company corrected an accounting error related to accounts receivable credit impairment losses amounting to ¥5,831,947.65 for Q1 2023[2] - The correction resulted in a decrease of ¥4,921,974.74 in the net profit attributable to shareholders for Q1 2023[2] - The overestimation of credit impairment losses was primarily due to the failure to consider that accounts receivable from WM Motor had already been individually provisioned, leading to a duplicate provision of ¥5,530,140.12[3] - The deferred tax asset was adjusted by -¥909,972.91 as part of the correction process[2] - The financial team did not adequately account for the reclassification of accounts receivable, which contributed to the under-provisioning of credit impairment losses[4] - The total amount of credit impairment losses recognized was adjusted to reflect the accurate accounting treatment[3] Governance and Compliance - The company held a board meeting on April 28, 2023, to approve the correction of the Q1 2023 report[2] - The company is committed to adhering to the relevant accounting standards and regulations in handling such discrepancies[6] - The audit procedures confirmed that there were no significant inconsistencies in the explanations provided for the accounting error[6] Financial Reliability - The company’s financial information post-correction is expected to be more reliable and accurate[4]