永臻股份:前三季度净利同比骤降99% 股东接连减持 变更2026年会计估计

Group 1 - The core viewpoint of the news is that Yongzhen Co., Ltd. (603381.SH) is experiencing significant shareholder reductions and financial challenges, with a notable decline in net profit due to increased competition in the photovoltaic industry [1] - The company announced that its shareholders, Junlian Xiangdao and Junlian Jiamao, have reduced their holdings from 9.38% to 8.83% by selling a total of 1.29 million shares, as part of a plan to reduce up to 3% of the total share capital [1] - Another shareholder, Shenzhen Ruiheheng, holding 11.72%, also announced a plan to reduce its stake by up to 3% starting January 21, 2026, through various trading methods [1] Group 2 - Financial data shows that for the first three quarters of 2025, the company's operating revenue reached 9.049 billion yuan, a year-on-year increase of 57.81%, but the net profit attributable to shareholders plummeted by 98.77% to 2.1906 million yuan [1] - The decline in profitability is attributed to intensified competition in the photovoltaic sector, leading to a decrease in product prices and a corresponding drop in gross margin, alongside a 96.7% increase in financial expenses [1] - The company reported a negative net cash flow from operating activities of 2.487 billion yuan during the reporting period [1] Group 3 - The company announced a change in accounting estimates, extending the depreciation period for buildings from 20 years to 40 years, effective January 1, 2026 [2] - This change is based on the actual usage conditions of the buildings and improved design standards, and it will not retroactively adjust past financial data [2] - The expected outcome of this change is a reduction in fixed asset depreciation by 31.2458 million yuan, leading to an increase in net profit by approximately 26.8135 million yuan [2]