巨力索具股份有限公司 关于前期会计差错更正及追溯调整的公告

Summary of Key Points Core Viewpoint - The company has announced a correction of prior accounting errors, which will not affect the profit or loss nature of previously disclosed annual reports [1]. Group 1: Overview of Prior Accounting Errors - On December 18, 2025, the company received an administrative regulatory decision from the Hebei Securities Regulatory Bureau, indicating that there were issues with the aging of estimated receivables, leading to an under-provision of bad debt reserves by 2.1491 million yuan for the year 2023 [2]. - The company will correct these accounting errors and make retrospective adjustments to the financial statements for 2023, 2024, and the third quarter of 2025 [2][4]. Group 2: Impact on Financial Status and Operating Results - The retrospective adjustments will not change the profit or loss nature of the previously disclosed periodic reports [4]. - For 2023, the bad debt provision balance was adjusted from 198,840,800.86 yuan to 200,989,898.71 yuan, resulting in an increase in credit impairment losses of 2,149,097.85 yuan and a decrease in net profit by 1,826,733.17 yuan, adjusting the net profit attributable to shareholders to -10,540,659.82 yuan [5]. - For 2024, the bad debt provision balance was adjusted from 227,158,855.02 yuan to 230,440,253.77 yuan, leading to an increase in credit impairment losses of 1,132,300.90 yuan and a decrease in net profit by 962,455.76 yuan, adjusting the net profit attributable to shareholders to -46,810,706.86 yuan [5]. Group 3: Audit and Board Review - The Audit Committee reviewed and approved the proposal for correcting the accounting errors, confirming compliance with relevant accounting standards and disclosure rules [9][10]. - The Board of Directors also approved the proposal, emphasizing the need for improved financial controls to prevent similar issues in the future [10]. Group 4: Other Information - The company has publicly disclosed the corrected financial statements and related notes on the Shenzhen Stock Exchange [12]. - The company expressed apologies for any inconvenience caused to investors and committed to enhancing the supervision and training of financial personnel to improve the quality of financial information [12].