梦洁股份今年前三季净利润同比增29%，董事陈洁却对财报投反对票

Core Viewpoint - Mengjie Co., Ltd. reported mixed financial results for the first three quarters of 2025, with a decline in revenue but an increase in net profit, raising concerns about financial data integrity and internal controls among board members [1][4][5]. Financial Performance Summary - The company's revenue for the first three quarters was 1.099 billion yuan, a year-on-year decrease of 7.97%, while the net profit attributable to shareholders was 26.52 million yuan, an increase of 28.69%. The net profit after deducting non-recurring items was 24.75 million yuan, a significant increase of 105.37% [1][2]. - In Q3 alone, revenue was 366 million yuan, a year-on-year increase of 9.76%, and the net profit attributable to shareholders was 1.10 million yuan, up 131.11% [2]. - The net cash flow from operating activities for the first three quarters was 127 million yuan, compared to a negative 71.84 million yuan in the same period last year [2]. Cash Flow and Asset Management - The net cash flow from investment activities was -43 million yuan, an improvement from -80.59 million yuan year-on-year, attributed to reduced cash payments for fixed and intangible assets [2]. - As of September 30, 2025, total assets were 2.475 billion yuan, a decrease of 1.49% from the end of the previous year, while equity attributable to shareholders increased by 2.21% to 1.210 billion yuan [2]. Non-Recurring Gains - The company reported non-recurring gains totaling 1.77 million yuan, primarily from government subsidies and the reversal of impairment provisions for receivables [3]. Board Disagreement and Financial Concerns - Board member Chen Jie voted against the Q3 report, citing concerns over financial data integrity and internal control deficiencies, particularly regarding a loan to a subsidiary [4][5]. - The company received an administrative regulatory decision from the Hunan Securities Regulatory Bureau, highlighting issues with financial management and internal controls [4][5]. - Chen Jie raised concerns about the treatment of financial data, including cross-period recognition of income and expenses, which she believed led to misleading financial statements [5]. Company Responses to Concerns - In response to Chen Jie's concerns, the company stated that it had initiated recovery actions for the outstanding loan and emphasized the continuity of its auditing process with the current accounting firm [6].