启迪设计: 关于前期会计差错更正及追溯调整的公告

Core Viewpoint - The company has announced a correction of prior accounting errors and retrospective adjustments for financial statements from 2020 to 2023, ensuring compliance with relevant accounting standards and regulations [1][2][10]. Summary by Sections Reasons for Correction - The company conducted a thorough self-examination of its financial reports and identified accounting errors in its wholly-owned subsidiary, Shenzhen Jialida Energy Technology Co., Ltd., necessitating corrections and retrospective adjustments [1][2]. Impact on Financial Statements - 2020 Consolidated Balance Sheet Adjustments: - Accounts Receivable decreased by CNY 1,270,637.67 to CNY 660,345,004.18 - Contract Assets decreased by CNY 299,624.21 to CNY 477,719,874.84 - Total Assets decreased by CNY 1,574,310.92 to CNY 2,751,564,423.06 - Total Equity decreased by CNY 1,574,310.92 to CNY 1,529,407,395.63 [2][3]. - 2020 Consolidated Income Statement Adjustments: - Total Revenue increased by CNY 4,537,520.35 to CNY 1,854,467,370.65 - Total Costs increased by CNY 6,134,775.85 to CNY 1,634,531,834.65 - Net Profit decreased by CNY 1,574,310.92 to CNY 44,590,059.09 [3][4]. - 2021 Consolidated Balance Sheet Adjustments: - Accounts Receivable decreased by CNY 9,459,278.06 to CNY 700,007,131.65 - Total Assets decreased by CNY 26,364,365.87 to CNY 3,416,677,366.76 - Total Equity decreased by CNY 24,781,156.31 to CNY 1,611,025,872.20 [3][4]. - 2022 Consolidated Income Statement Adjustments: - Total Revenue increased by CNY 16,040,786.19 to CNY 1,871,230,233.75 - Net Profit increased by CNY 4,206,911.96 to CNY 8,842,363.49 [4][5]. - 2023 Consolidated Income Statement Adjustments: - Total Revenue decreased by CNY 16,859,906.75 to CNY 1,579,749,836.17 - Net Profit decreased by CNY 15,814,407.49 to CNY -319,969,862.37 [6][7]. Impact on Performance Commitment - The company has highlighted that the retrospective adjustments will affect the performance commitments related to the acquisition of Shenzhen Jialida, which had a profit guarantee of CNY 42 million, CNY 54 million, CNY 68 million, and CNY 68 million for the respective years [9][10]. Audit and Compliance - The company engaged Lixin Accounting Firm to provide a verification report on the corrections, confirming that the adjustments comply with accounting standards and accurately reflect the company's financial status [2][10][11]. Internal Control and Future Measures - The company expressed its commitment to improving internal controls and enhancing the quality of financial disclosures to prevent future errors [11][12].