恒而达(300946.SZ)：前三季净利润4405万元 同比下降44.24%

Group 1 - The core viewpoint of the article is that 恒而达 (300946.SZ) reported its third-quarter results, showing a mixed performance with revenue growth but a significant decline in net profit [1] Group 2 - For the first three quarters, the company achieved an operating income of 478 million yuan, representing a year-on-year increase of 8.37% [1] - The net profit attributable to shareholders of the listed company was 44.05 million yuan, reflecting a year-on-year decrease of 44.24% [1] - The net profit attributable to shareholders after deducting non-recurring gains and losses was 43.378 million yuan, which is a year-on-year decline of 43.75% [1]