又一上市公司会计差错更正，“总额法”改“净额法”

Core Viewpoint - The company, Liuzhou Chemical Co., Ltd. (柳化股份), has disclosed corrections of prior accounting errors, which will affect its financial reports from 2021 to 2024, leading to adjustments in revenue and costs for those years [1][3][4]. Group 1: Reasons for Accounting Error Correction - The company received a directive from the China Securities Regulatory Commission (CSRC) on July 4, 2025, indicating that it had improperly accounted for certain trade transactions using the gross method instead of the net method, resulting in inaccurate financial reporting for the years 2021 to 2024 [4][6]. - The company is required to strengthen its accounting practices and ensure compliance with the relevant accounting standards and regulations [5][6]. Group 2: Financial Impact of Corrections - The adjustments will reduce the reported revenue and costs for the following periods: - 2021: Revenue and costs reduced by 15,486,205.45 CNY - 2022: Revenue and costs reduced by 12,011,555.98 CNY - 2023: Revenue and costs reduced by 7,156,511.68 CNY - Q1 2024: Revenue and costs reduced by 893,850.10 CNY - H1 2024: Revenue and costs reduced by 4,028,843.56 CNY - Q3 2024: Revenue and costs reduced by 6,238,227.10 CNY [3][8]. - The corrections will not impact the company's total assets, total liabilities, net assets, net profit, or net cash flow from operating activities [8].