Core Viewpoint - The company, Tianji New Energy Technology Co., Ltd., has announced corrections of prior accounting errors and retrospective adjustments, which will not affect the previously disclosed profit or net asset values [5][7][14]. Group 1: Accounting Error Correction - The company received regulatory notices regarding non-compliance in goodwill impairment testing and financial reporting [5]. - A comprehensive self-inspection was conducted to address the identified accounting issues, leading to corrections in financial statements for 2023, 2024, and the third quarter of 2025 [6][14]. - The adjustments will not change the profit or net asset status of previously disclosed financial reports [7]. Group 2: Financial Impact of Corrections - The retrospective adjustments will affect specific items in the financial statements for 2023 and 2024, but detailed figures are not provided in the summary [8][9]. - The adjustments will not impact the cash flow statements for the years mentioned [9]. Group 3: Performance Commitment - The company has made performance commitments related to the acquisition of subsidiaries, with specific net profit targets set for 2023, 2024, and 2025 [10][11]. - If the actual net profits fall short of the commitments, the company will seek compensation from the sellers [11][12]. - The company emphasizes the importance of maintaining shareholder interests in the performance commitment recovery process [13]. Group 4: Regulatory Compliance - The company has received a notice from the China Securities Regulatory Commission regarding a formal investigation into potential information disclosure violations [17]. - The company is committed to cooperating with the regulatory body during the investigation and ensuring compliance with disclosure obligations [17].
天际新能源科技股份有限公司 关于前期会计差错更正及追溯调整的公告