从预盈千万到亏损千万，南华生物回应业绩“大变脸”

Core Viewpoint - Nanhua Biological (000504.SZ) significantly revised its 2024 annual performance forecast from a profit of 12.5 million to 15.5 million yuan to a loss of 19 million to 21 million yuan, triggering delisting risk warning conditions [1] Group 1: Performance Revision - The company’s 2024 net profit and net profit after deducting non-recurring gains and losses are both negative, with operating revenue below 300 million yuan, leading to a "*ST" designation for its stock [1] - The revision was attributed to return risks primarily related to the sales of the company's beauty products, as prior profit announcements were made before a comprehensive audit [5] Group 2: Business Transformation - Nanhua Biological has been transitioning towards beauty and anti-aging sectors, which are key areas of its recent business strategy, while previously being involved in real estate, media, biomedicine, and energy-saving industries [5] - The company has faced delisting risk warnings multiple times in the past due to consecutive years of losses, specifically in 2010, 2013, 2016, and 2019 [5] Group 3: Management and Control - The frequent changes in the company's business focus are linked to changes in its controlling shareholders, although the company asserts that there are no internal management issues or control deficiencies [5]