Gian(SZ:300709) Zheng Quan Zhi Xing·2025-08-01 16:35Core Viewpoint - Jiangsu Jingyan Technology Co., Ltd. has announced corrections to prior accounting errors, which will impact its financial statements for 2023, 2024, and the first quarter of 2025, ensuring a more accurate reflection of the company's financial status and operating results [1][5][6]. Summary by Sections 1. Overview of Accounting Error Corrections - The company held meetings on August 1, 2025, to approve the proposal for correcting prior accounting errors, specifically related to the performance compensation amounts from the controlling shareholder for the years 2021 to 2023 [1][2]. 2. Impact on Financial Statements - 2023 Financial Statements: - Balance Sheet Adjustments: - Capital Surplus increased from ¥1,221,003,318.09 to ¥1,244,626,906.75, a change of ¥23,623,588.66 - Surplus Reserve decreased from ¥100,922,158.93 to ¥98,559,800.07, a change of -¥2,362,358.86 - Undistributed Profits decreased from ¥562,061,309.64 to ¥540,800,079.84, a change of -¥21,261,229.80 [3] - Income Statement Adjustments: - Operating Profit decreased from ¥160,122,230.66 to ¥132,329,773.41, a change of -¥27,792,457.25 - Net Profit decreased from ¥157,437,273.97 to ¥133,813,685.31, a change of -¥23,623,588.66 - Basic Earnings per Share decreased from ¥0.89 to ¥0.77, a change of -¥0.12 [3][4]. - 2024 Financial Statements: - Balance Sheet Adjustments: - Capital Surplus increased from ¥1,219,891,261.47 to ¥1,243,514,850.13, a change of ¥23,623,588.66 - Undistributed Profits decreased from ¥651,967,908.67 to ¥630,706,678.87, a change of -¥21,261,229.80 [4]. - 2025 Q1 Financial Statements: - Balance Sheet Adjustments: - Capital Surplus increased from ¥1,219,891,261.47 to ¥1,243,514,850.13, a change of ¥23,623,588.66 - Undistributed Profits decreased from ¥634,471,751.51 to ¥613,210,521.71, a change of -¥21,261,229.80 [4]. 3. Review Procedures - The independent directors and the audit committee reviewed and approved the accounting error corrections, confirming that the adjustments align with relevant accounting standards and do not harm the interests of the company or its shareholders [5][6]. 4. Auditor's Opinion - The auditing firm Zhongxinghua issued a report confirming that the corrections comply with accounting standards and regulations, ensuring that the financial data accurately reflects the company's financial condition [6]. 5. Reference Documents - The company has made available the special review report regarding the accounting error corrections for further reference [6].