天际新能源科技股份有限公司2025年年度业绩预告

Group 1: Performance Forecast - The company expects to turn a profit in 2025, with the performance forecast period from January 1, 2025, to December 31, 2025 [2] - The company has communicated with its auditing firm regarding the performance forecast, and there are no significant disagreements noted [2] Group 2: Reasons for Performance Changes - The rapid growth in demand for the new energy vehicle and energy storage markets has led to an increase in the sales price of lithium hexafluorophosphate, contributing to the company's recovery in profitability [3] - The subsidiary, Changshu Xinte Chemical Co., has also seen improved market conditions for sodium hypophosphite, which has positively impacted the overall performance of the company [3] - Despite the recovery in profitability, the subsidiary did not meet its performance targets for 2025, leading to a compensation obligation from the original shareholders, which will be recorded as non-recurring gains and losses [3] Group 3: Regulatory Actions - The company received a decision from the Guangdong Securities Regulatory Bureau regarding non-compliance in goodwill impairment testing and inaccurate financial accounting practices [7][12] - Specific violations include inadequate basis for sales growth rate predictions and improper accounting for employee compensation, which led to inaccurate financial disclosures [8][9] - The company and its executives are required to implement corrective measures and report back to the regulatory authorities within 30 days [11][14]