重庆鑫源智造科技股份有限公司关于前期会计差错更正的公告

Core Viewpoint - The company has announced a correction of prior accounting errors and retrospective adjustments, which will not affect the profit or loss nature of the previously disclosed 2025 periodic reports, nor will it result in negative net assets in the financial statements [2][4]. Group 1: Accounting Error Correction - The company identified accounting errors related to the improper classification of regulatory income from shareholders, totaling 939,767.74 yuan, which was incorrectly recorded as operating income instead of capital reserves [3][4]. - The adjustments will reduce the total profit by 939,767.74 yuan and the net profit attributable to the parent company by 704,825.80 yuan for both the 2025 semi-annual and third-quarter reports [4][5]. - The retrospective adjustments will be reflected in the consolidated financial statements and the parent company's financial statements, ensuring that the financial data accurately reflects the company's financial status and operating results [5][8]. Group 2: Impact on Financial Statements - The adjustments will not change the overall profit or loss nature of the previously disclosed 2025 annual reports, nor will they lead to negative net assets at the end of the reporting period [4][5]. - The company has committed to improving governance and operational standards to enhance the quality of information disclosure and protect the interests of shareholders [2][9]. Group 3: Performance Forecast - The company anticipates a net loss for the year 2025, estimating a net profit attributable to the parent company in the range of -4 million to -6 million yuan, a significant decrease compared to the previous year's profit of 875.70 million yuan [13][15]. - The expected loss is attributed to the cessation of a loss-making business, increased investments in fixed asset upgrades, and higher research and management expenses [18]. Group 4: Approval Process - The correction of accounting errors was approved by the Audit Committee and the Board of Directors, confirming compliance with relevant accounting standards and regulations [7][8].