业绩预告“大变脸”，归母净利润减幅超200% 和达科技承认内部控制存缺陷

Core Viewpoint - HeDa Technology has acknowledged internal control deficiencies after revising its 2024 profit forecast from a positive net profit to a loss of 5.636 million yuan, representing a decrease of 206.50% [1][2][4]. Financial Performance - Initially, HeDa Technology projected a net profit of approximately 5 to 7 million yuan for 2024, but later revised this to a loss of 5.636 million yuan, a reduction of 10.9278 million yuan [2][3]. - The company reported that the adjustments were primarily due to increased provisions for bad debts and a decrease in operating revenue [5][8]. Internal Control Issues - HeDa Technology admitted to certain deficiencies in its internal control processes, particularly in the assessment of accounts receivable and revenue recognition [2][4]. - The company is currently evaluating the recoverability of accounts receivable and the accuracy of revenue assessments, which were not sufficiently thorough during the initial reporting period [3][4]. Bad Debt Provisions - The company has increased its bad debt provisions significantly, with the total impact amounting to approximately 10.74 million yuan [5][8]. - The "Smart Water" project has been identified as a major contributor to the increased bad debt provisions, with five out of seven clients listed in the bad debt impact table related to this project [8][9]. Client-Specific Issues - For example, in the "Smart Water Management Platform Construction" project, the accounts receivable balance was approximately 3.51 million yuan, with bad debt provisions adjusted from about 1.75 million yuan to 3.5 million yuan, resulting in a bad debt impact of approximately 1.75 million yuan [6][8]. - The company has faced challenges in collecting payments due to the client's financial difficulties, leading to a higher provision rate for accounts receivable [9].