每周股票复盘：龙软科技（688078）2024年净利润下降60.83%

Company Performance - Longsoft Technology reported a net profit of 33.03 million yuan for 2024, a year-on-year decline of 60.83% due to decreased coal industry prosperity [2][4] - The company's operating revenue for 2024 was 329 million yuan, down 17.04% year-on-year, with smart mining industrial software contributing 84.21% of total revenue [3][4] - In Q4 2024, the company achieved operating revenue of 114 million yuan, a year-on-year decrease of 20.93%, and reported a net loss of 16.02 million yuan [3] Dividend Announcement - Longsoft Technology announced a cash dividend of 0.136 yuan per share, with the record date set for June 16, 2025, and the payment date on June 17, 2025 [1][4] - The total cash dividend distribution amounts to approximately 9.91 million yuan based on the total share capital of 72,893,000 shares [1] Accounts Receivable - The accounts receivable balance for the company was 397 million yuan in 2022, 507 million yuan in 2023, and 506 million yuan in 2024, representing 49.69%, 56.21%, and 53.83% of total assets respectively [3] - The company recognized bad debt provisions of 28.24 million yuan during the reporting period, with an ending balance of 127 million yuan [3] Tax Matters - For individual shareholders holding unrestricted shares for over one year, dividend income is exempt from personal income tax; for those holding less than one year, tax is deferred until the stock is sold [2] - The company has withheld a 10% tax on cash dividends for certain investors, including QFIIs and Hong Kong market investors [2]