司尔特: 关于前期会计差错更正及追溯调整的公告

Core Viewpoint - Anhui Sierte Fertilizer Co., Ltd. has announced corrections to its financial statements for the years 2021 to 2023 due to accounting errors related to fictitious costs and expenses that misrepresented the company's financial status and operating results [2][4][8]. Summary by Sections Accounting Error Correction Overview - The company identified that key personnel at its wholly-owned subsidiary, Guizhou Lufang Industrial Co., Ltd., had fabricated costs and expenses, leading to misrepresentation of financial data [2][4]. - The company has reported these issues to law enforcement, indicating potential criminal activity related to embezzlement [3][4]. Financial Statement Adjustments - The company will restate its financial statements for 2021 to 2023, adjusting various financial metrics to reflect a more accurate financial position [4][8]. - Specific adjustments include a reduction in total assets by approximately 45.8 million yuan, leading to a negative net asset situation [6][7]. Impact on Financial Metrics - Key financial metrics affected by the restatement include: - Long-term deferred expenses adjusted by -45,804,036.78 yuan [6]. - Total assets revised from 7,491,625,890.11 yuan to 7,445,821,853.33 yuan [6]. - Net profit attributable to the parent company adjusted from 456,607,379.23 yuan to 397,222,630.55 yuan [6][7]. Review and Approval Process - The audit committee, board of directors, and supervisory board have all approved the corrections, confirming compliance with relevant accounting standards and regulations [8][9]. - The external auditor, ShineWing Certified Public Accountants, has provided a report affirming that the corrections meet the necessary standards [9][10]. Future Measures - The company has committed to enhancing its financial oversight and compliance with accounting standards to prevent future discrepancies [10].