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元隆雅图: 关于北京元隆雅图文化传播股份有限公司前期会计差错更正的专项鉴证报告

Core Viewpoint - The company has corrected prior accounting errors due to fraudulent activities by an employee, leading to adjustments in financial statements for 2023, 2024, and 2025 [1][2][3] Summary by Relevant Sections Reasons for Prior Accounting Error Corrections - A sales employee was found to have committed fraud by forging customer seals and sales contracts, resulting in fictitious sales and misappropriation of company assets. The company reported this to the police and decided to correct the financial data based on self-examination and prudence [1][2] Impact on Financial Condition and Operating Results Impact on 2023 Financial Statements - Accounts Receivable: Adjusted from ¥789,497,749.79 to ¥769,093,182.88, a decrease of ¥20,404,566.91 - Total Current Assets: Adjusted from ¥2,313,632,928.59 to ¥2,293,228,361.68, a decrease of ¥20,404,566.91 - Deferred Tax Assets: Adjusted from ¥13,259,151.37 to ¥15,956,890.76, an increase of ¥2,697,739.39 - Total Assets: Adjusted from ¥2,650,550,267.75 to ¥2,632,843,440.23, a decrease of ¥17,706,827.52 - Total Liabilities: Adjusted from ¥1,075,719,929.02 to ¥1,073,300,291.27, a decrease of ¥2,419,637.75 - Net Profit: Adjusted from ¥27,060,548.20 to ¥11,773,358.43, a decrease of ¥15,287,189.77 [3][4] Impact on 2024 Financial Statements - Accounts Receivable: Adjusted from ¥855,038,169.12 to ¥746,296,613.95, a decrease of ¥108,741,555.17 - Total Assets: Adjusted from ¥2,418,225,621.54 to ¥2,324,590,657.82, a decrease of ¥93,634,963.72 - Net Profit: Adjusted from ¥24,140,731.37 to ¥8,853,541.60, a decrease of ¥15,287,189.77 [4][5] Impact on 2025 Financial Statements - Total Assets: Adjusted from ¥2,173,019,347.68 to ¥2,079,375,660.33, a decrease of ¥93,643,687.35 - Net Profit: Adjusted from -¥184,459,453.89 to -¥244,997,018.78, a decrease of ¥60,537,564.89 [5][6]