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精研科技: 关于前期会计差错更正后的财务报表及相关附注的公告

Core Viewpoint - Jiangsu Jingyan Technology Co., Ltd. has announced corrections to previous accounting errors and retrospective adjustments in its financial statements for the year 2023, which were approved during the eighth meeting of the fourth board of directors and the eighth meeting of the fourth supervisory board held on August 1, 2025 [1]. Financial Statements Summary Balance Sheet Adjustments - The total assets as of December 31, 2023, were adjusted to RMB 3,217,914,776.11, down from RMB 3,527,191,508.11 on January 1, 2023 [1][2]. - Current assets decreased from RMB 1,915,729,010.27 to RMB 1,764,290,293.78, with significant changes in cash and cash equivalents, which increased from RMB 240,194,640.80 to RMB 645,812,599.73 [1][2]. - Non-current assets also saw a reduction from RMB 1,611,462,497.84 to RMB 1,453,624,482.33, primarily due to adjustments in goodwill and construction in progress [1][2]. Liabilities and Equity Adjustments - Total liabilities decreased from RMB 1,635,998,647.44 to RMB 1,170,187,376.04, with current liabilities dropping significantly from RMB 1,476,979,801.51 to RMB 1,055,074,566.37 [2][3]. - The total equity increased from RMB 1,891,192,860.67 to RMB 2,047,727,400.07, reflecting a rise in retained earnings from RMB 417,032,117.88 to RMB 540,800,079.84 [2][3]. Profit and Loss Statement - The total operating revenue for 2023 was reported at RMB 2,195,581,038.39, down from RMB 2,507,646,953.04 in 2022 [4]. - Total operating costs decreased from RMB 2,419,661,934.19 to RMB 1,969,690,420.67, leading to an operating profit of RMB 132,329,773.41 compared to a loss of RMB 282,672,688.65 in the previous year [4][5]. - The net profit for 2023 was RMB 133,813,685.31, a significant recovery from a net loss of RMB 262,616,920.90 in 2022 [4][5]. Earnings Per Share - Basic and diluted earnings per share for 2023 were reported at RMB 0.77, a turnaround from a loss of RMB 1.25 in 2022 [4][5].