Core Viewpoint - Baicheng Pharmaceutical (301096.SZ) has revised its 2024 annual performance forecast, projecting a net loss of 31.5 million to 53.5 million yuan, a significant shift from the previously expected profit of 45 million to 65 million yuan [1][2]. Summary by Relevant Sections - Performance Forecast Revision - The company expects to report a net loss for 2024, marking a potential first annual loss since its listing in 2021 [1][2]. - The revised forecast indicates a substantial decline from the previous year's profit of 272 million yuan [2]. - Factors Influencing the Revision - The annual audit was not fully underway when the initial forecast was made, leading to a cautious approach in revenue recognition, resulting in a revenue reduction of 40 million yuan due to indications of contract termination in R&D projects [2]. - The company decided not to recognize deferred tax assets related to deductible temporary differences, leading to an increase in income tax expenses by 45 million yuan [2]. - A comprehensive assessment of accounts receivable resulted in specific provisions for bad debts, decreasing pre-tax profit by 10 million yuan [2].
百诚医药下修2024年业绩预告至最高亏损5350万元，或出现上市以来首次年度亏损