Core Viewpoint - The company, Suzhou Jinfu Technology Co., Ltd., has corrected accounting errors related to its financial statements for the years 2021 and 2022, specifically concerning revenue recognition from metal trading activities, which were not in compliance with accounting standards [1]. Financial Statement Adjustments Impact on 2022 Financial Statements - Profit and Loss Statement Adjustments: - Operating Revenue: Adjusted from ¥1,401,971,503.83 to ¥1,400,421,873.56, a decrease of ¥1,549,630.27 - Investment Income: Adjusted from -¥44,006,967.64 to -¥42,457,337.37, an increase of ¥1,549,630.27 - Non-Recurring Gains: Adjusted from ¥18,816,981.80 to ¥19,979,204.50, an increase of ¥1,162,222.70 - Net Profit Attributable to Shareholders: Adjusted from -¥244,445,588.79 to -¥245,607,811.49, a decrease of ¥1,162,222.70 [2]. - Cash Flow Statement Adjustments: - Cash Received from Sales: Adjusted from ¥1,295,131,963.71 to ¥1,215,196,777.52, a decrease of ¥79,935,186.19 - Cash Paid for Purchases: Adjusted from ¥1,185,804,731.81 to ¥1,003,932,277.20, a decrease of ¥181,872,454.61 - Net Cash Flow from Operating Activities: Adjusted from -¥417,550,344.10 to -¥519,487,612.52, a decrease of ¥101,937,268.42 [2]. Impact on Previous Financial Statements - 2022 Third Quarter Adjustments: - Operating Revenue: Adjusted from ¥928,429,655.76 to ¥926,880,025.49, a decrease of ¥1,549,630.27 - Investment Income: Adjusted from -¥503,857.70 to ¥1,045,772.57, an increase of ¥1,549,630.27 [4]. - 2022 Half-Year Adjustments: - Operating Revenue: Adjusted from ¥492,528,558.18 to ¥491,421,727.48, a decrease of ¥1,106,830.70 - Investment Income: Adjusted from -¥546,980.05 to ¥559,850.65, an increase of ¥1,106,830.70 [6]. - 2021 Annual Adjustments: - Operating Revenue: Adjusted from ¥972,160,151.63 to ¥969,842,290.33, a decrease of ¥2,317,861.30 - Investment Income: Adjusted from -¥981,381.27 to ¥1,336,480.03, an increase of ¥2,317,861.30 [8]. Compliance and Regulatory Context - The corrections were made in accordance with the relevant accounting standards and regulations, including the Accounting Standards for Enterprises and the disclosure rules set by the China Securities Regulatory Commission [1].
锦富技术: 关于前期会计差错更正的公告