龙源技术(300105.SZ)：预计前三季度净利润同比增长50.11%—71.55%

Core Viewpoint - Longyuan Technology (300105.SZ) expects a net profit attributable to shareholders of 35 million to 40 million yuan for the first three quarters, representing a year-on-year growth of 50.11% to 71.55% [1] Financial Performance Summary - The company's revenue structure has changed compared to the same period last year, and it has implemented cost reduction and efficiency enhancement measures, leading to an increase in comprehensive gross profit by approximately 26.25 million yuan, a growth of about 24.89% [2] - Investment income decreased by approximately 18.03 million yuan, a decline of 108.34%, primarily due to the recognition of investment income from the associate company Guoneng Kehuan Wangkui New Energy Co., Ltd. of about 0.08 million yuan, which is a decrease of 17.04 million yuan or 99.53% compared to the same period last year [2] - Credit impairment losses decreased by approximately 9.79 million yuan, a decline of about 154.21%, mainly due to a reduction in bad debt provisions resulting from changes in the aging structure of accounts [2] - Income tax expenses decreased by approximately 8.35 million yuan, a year-on-year decline of about 163.39%, with the deductible loss amount for 2025 increasing by approximately 68.15 million yuan, which will reduce the company's income tax expenses for the current year by about 10.22 million yuan [2] - After excluding the impact of income tax, the expected effect of non-recurring gains and losses on the net profit attributable to shareholders is approximately 1.85 million yuan, mainly from asset disposal income and government subsidies [2]