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太原重工:更正前期会计差错并追溯调整

Core Viewpoint - Taiyuan Heavy Industry announced a retrospective adjustment to its financial reports from 2014 to 2025 due to accounting errors related to revenue recognition, impacting various financial metrics and statements [1] Financial Adjustments - The company identified cross-period revenue recognition issues in 2014 and 2016, affecting revenue, cost of goods sold, financial expenses, and net profit for those years [1] - Key financial metrics affected include accounts receivable, prepaid expenses, other receivables, inventory, contract assets, accounts payable, and contract liabilities [1] Net Profit Adjustments - The adjustments to net profit attributable to the parent company for the affected years are as follows: - 2014: -155,346,528.67 CNY - 2015: -13,028,693.31 CNY - 2016: -1,872,665.40 CNY - 2017: -16,526,604.64 CNY - 2018: -120,753,902.08 CNY - 2019: -21,612,442.31 CNY - 2020: 11,738,059.27 CNY - 2021: 45,605,895.65 CNY [1] Cumulative Impact - The cumulative impact on net assets attributable to the parent company is a reduction of 271,796,881.49 CNY for the years 2022 to 2025 [1] - The financial statements for 2014 and 2018 will show a loss instead of a profit post-adjustment, while the profit or loss nature for other years remains unchanged [1] Future Operations - The company stated that these corrections will not affect future operations, and it has taken steps to mitigate related risks and enhance internal control and information disclosure quality [1]