Gian(SZ:300709) Zheng Quan Zhi Xing·2025-08-01 16:35Core Viewpoint - Jiangsu Jingyan Technology Co., Ltd. has identified and corrected prior accounting errors in its financial statements for the year 2023, ensuring compliance with relevant accounting standards and regulations [1][2]. Summary by Sections Audit Report - The audit report confirms that the company's special explanation for correcting prior accounting errors has been prepared in accordance with the relevant accounting standards and regulations, accurately reflecting the correction of prior accounting errors [1]. Reasons for Correction - The company discovered errors in the accounting treatment and financial statement disclosures in its 2023 financial report. To accurately reflect the operating results and related accounting items, the company approved retrospective adjustments for prior accounting errors during the board meeting on August 1, 2025 [1][2]. Specific Errors and Accounting Treatment - The company recognized a fair value change gain of CNY 23,623,588.66 related to the performance commitment compensation amount for Jiangsu Jingyan Zhixing System Co., Ltd. for the years 2021-2023, which was not achieved [2]. - According to the relevant accounting standards, the company adjusted the capital reserve, retained earnings, and surplus reserve to reflect the impact of the performance commitment compensation and tax effects [2][3]. Impact on Financial Statements - Adjustments made to the financial statements include: - Capital reserve increased from CNY 1,221,003,318.09 to CNY 1,244,626,906.75 [3]. - Surplus reserve decreased from CNY 100,922,158.93 to CNY 98,559,800.07 [3]. - Unallocated profits decreased from CNY 562,061,309.64 to CNY 540,800,079.84 [3]. - The adjustments did not affect the cash flow statements for the years 2023 and 2024 [5].