Core Viewpoint - The financial performance of Beijing Jinyu Group Co., Ltd. for the year 2024 shows significant losses, with a reported revenue of 110.71 billion yuan and a net profit attributable to shareholders of -0.555 billion yuan, indicating a deterioration compared to the previous year [2][4]. Financial Performance Summary - The company achieved an operating income of 110.71 billion yuan in 2024, with a net profit attributable to shareholders of -0.555 billion yuan and a net cash flow from operating activities of -5.316 billion yuan [2][4]. - In comparison, the previous year's net profit was 0.025 billion yuan, with a net cash flow from operating activities of 7.141 billion yuan [2][4]. - The new green building materials segment generated a revenue of 78.265 billion yuan, while the real estate development and operation segment contributed 32.737 billion yuan [2][4]. Non-Recurring Gains and Losses - The net amount of non-recurring gains and losses attributable to shareholders was 2.304 billion yuan, significantly impacting performance, primarily due to non-current asset disposal gains of 1.169 billion yuan and fair value changes of financial assets and liabilities of 0.633 billion yuan [2][4]. Audit Findings - The audit firm, Ernst & Young Huaming, issued an unqualified audit opinion on the financial statements, confirming compliance with accounting standards [1][5]. - The audit procedures included verifying cash flow from operating activities, investment activities, and financing activities to ensure accurate representation in the financial statements [4][5]. Accounting Estimates and Changes - The company plans to change the depreciation period for machinery and equipment from 15 years to a range of 5-20 years, which is expected to increase profits by 0.36 billion yuan, 0.41 billion yuan, and 0.49 billion yuan for the years 2022, 2023, and 2024 respectively [10][11]. - The total book value of machinery and equipment as of the end of 2024 was 36.379 billion yuan, with a book value of 16.709 billion yuan [10][11]. Commodity Trading Business - The company reported revenue of 41.124 billion yuan from its commodity trading business, reflecting a year-on-year increase of 4.84%, although the gross margin was only 0.31%, down by 2.57 percentage points from the previous year [13][14]. - The audit confirmed that the revenue recognition for the commodity trading business was in accordance with accounting standards [16][21]. Real Estate Projects - The company reported a gain of 0.676 billion yuan from fair value changes in investment properties, with a book value of 45.050 billion yuan at the end of the reporting period [21][22]. - The company also reported a significant increase in inventory impairment provisions, totaling 0.753 billion yuan for the period [21][24].

Group 1 - The core point of the announcement is the change in accounting estimates regarding the depreciation period of certain machinery and equipment, which will not affect previously disclosed financial reports [1][3] - The company will change the depreciation period of some machinery and equipment from 5 and 10 years to a range of 5 to 15 years, which is expected to reduce depreciation expenses by 9.1038 million yuan in 2025 and increase the total profit by the same amount [1][2] - The change in accounting estimates will be effective from April 1, 2025, and will be applied prospectively, meaning no retrospective adjustments will be made to past financial statements [2][3] Group 2 - The reason for the change in accounting estimates is based on the review of the useful life of fixed assets, which has changed due to improved maintenance and management practices [2] - The estimated impact of the accounting change on the company's financials includes an increase in net assets attributable to shareholders by 8.4665 million yuan for 2025 [4] - The audit committee and board of directors have reviewed and approved the change, stating it reflects the company's financial status and does not harm the interests of shareholders [5][6]

Group 1 - The meeting of the fifth supervisory board of Jiangsu Meiside Chemical Co., Ltd. was held on May 16, 2025, with all three supervisors present, one in person and two via communication voting [1][2]. - The supervisory board approved the proposal regarding changes in accounting estimates, which aligns with the company's actual situation and reflects its financial status and operating results more accurately [2][2]. - The voting results for the proposal were unanimous, with 3 votes in favor and no votes against or abstaining [2]. Group 2 - The meeting was convened in accordance with the relevant laws and regulations, including the Company Law and the company's articles of association [1][2]. - The details of the accounting estimate changes will be disclosed on the Shanghai Stock Exchange website and in the Shanghai Securities Journal [2]. - The resolution of the fifth supervisory board meeting is available for review [2].

4月28日，柳钢股份公布了2024年财报和今年一季度财报。2024年，柳钢股份营业收入701.32亿元，同比减少 11.97%，归属于上市公司股东的净亏损4.33亿元；2025年第一季度营业收入171.19亿元，同比下降14.36%；归属 于上市公司股东的净利润2.60亿元，同比增长594.67%。 虽然去年业绩仍处于亏损状态，但是，相比上一年净亏损10.12亿元，柳钢股份的亏损面大幅缩小，同比减亏5.79 亿元。而今年一季度2.60亿元的净利，达到了近6倍的增幅。 华夏时报（www.chinatimes.net.cn）记者 董红艳 北京报道 华南龙头钢企柳钢股份发布2024年及2025年一季度业绩显示，2024年虽仍亏损但同比减亏5.79亿元，2025年一季 度净利润达2.60亿元，同比激增近6倍。公司称业绩改善源于产品结构优化、降本增效及原燃料价格下跌，一季度 经营现金流净额同比增加108.53%。对于接下来的业绩走势，柳钢股份回应《华夏时报》记者表示，往后的情况 还不好说，不过，当前的情况和一季度的情况差不多。 值得关注的是，其2024年通过延长固定资产折旧年限减少折旧费用2.51亿元，直接增加等额利润 ...

登录新浪财经APP 搜索【信披】查看更多考评等级 具体内容详见公司于2024年9月25日在上海证券交易所网站（www.sse.com.cn）披露的《关于部分募投 项目调整投资规模及延期的公告》（公告编号：2024-075）。 （二）募投项目对外转让或置换情况 截至2024年12月31日，公司募投项目不存在对外转让或置换的情况。 五、募集资金使用及披露中存在的问题 因全资子公司Halo Microelectronics (Hong Kong) Co., Ltd.（以下简称"香港希荻微"）业务开展需要，公 司原定于2023年12月15日和2024年2月28日分别以自有资金人民币35,548,000.00元和人民币72,110,000.00 元向香港希荻微进行增资。在进行款项划转时，因财务人员操作失误，误将该等增资款从募集资金账户 转出至香港希荻微账户中。截至2024年4月18日，公司已将全部资金人民币107,658,000.00元以及期间产 生利息人民币1,088,412.60元退回至募集资金专户。针对上述募集资金使用不规范事项，公司分别收到 上海证券交易所出具的《关于对希荻微电子集团股份有限公司及有关责任人予以 ...

Core Viewpoint - The company has ensured the authenticity, accuracy, and completeness of its financial reports and other disclosures, taking legal responsibility for any misleading statements or omissions [2][3][4]. Financial Data - The first quarter financial statements for 2025 are unaudited, with the company confirming that there were no profits from mergers with controlled entities in the current or previous periods [5][6]. - The company has not adopted new accounting standards or interpretations that would affect the financial statements for the year [6]. Shareholder Information - The company has reported that there are no changes in the major shareholders or their shareholding status compared to the previous period [4]. Supervisory Board Meeting - The third supervisory board meeting was held on April 18, 2025, with all five supervisors present, and the meeting followed legal and procedural requirements [7]. - The supervisory board approved several key resolutions, including the annual work report, annual report and summary, profit distribution plan, and the special report on the use of raised funds [8][10][13][15]. Financial Reports and Budgets - The supervisory board confirmed that the 2024 annual financial statements accurately reflect the company's financial status and operational results, and the 2025 budget is deemed reasonable [17]. - The board also approved the evaluation report on internal controls, affirming that the company has established a sound internal control system [29]. Related Party Transactions - The supervisory board reviewed and approved the execution of related party transactions for 2024 and the expected transactions for 2025, confirming that they are conducted fairly and do not harm the interests of the company or its shareholders [20][25][26]. Accounting Estimates - The board approved changes in accounting estimates, stating that they provide a more reliable and relevant reflection of the company's financial status [27]. Quarterly Report - The supervisory board reviewed the first quarter report for 2025, confirming that it complies with legal and regulatory requirements and accurately reflects the company's operational and financial conditions [30].

Group 1 - The company intends to reappoint Zhongqin Wanxin Certified Public Accountants (Special General Partnership) as its auditing firm for the year 2025 [3][14][15] - Zhongqin Wanxin has been established since December 2013 and holds qualifications for auditing securities and futures-related businesses [3][5] - The firm reported a total revenue of 476 million yuan for 2024, with auditing business revenue of 407 million yuan and securities futures business revenue of 108 million yuan [5][6] Group 2 - The company has decided to change its accounting estimates regarding the capitalization of research and development expenditures, effective from January 1, 2025 [19][20][24] - The change aims to better reflect the company's financial status and operational results, aligning with the actual conditions of its R&D activities [22][26] - The company will not retroactively adjust previously disclosed financial statements due to this change, ensuring no impact on past financial results [25][36] Group 3 - The company has also announced a change in its accounting policy based on the Ministry of Finance's new interpretations, which will not significantly affect its financial status or cash flows [31][36] - The new policy will be implemented from January 1, 2024, and is aimed at improving the accuracy of financial reporting [35][36] - The company has completed a share buyback program, reducing its total share capital from 581,011,346 shares to 571,424,768 shares [37][38]

证券代码：002226 证券简称：江南化工 公告编号:2025-008 安徽江南化工股份有限公司 关于会计估计变更的公告 本公司及董事会全体成员保证公告内容真实、准确和完整，没有虚假记 载、误导性陈述或重大遗漏。 安徽江南化工股份有限公司（以下简称"公司"或"本公司"）于 2025 年 2 月 28 日召开的第六届董事会第三十七次会议、第六届监事会第十八次会议审议 通过了《关于会计估计变更的议案》，具体情况如下： 一、会计估计变更概述 1、会计估计变更原因 公司全资子公司新疆江南易泰建材有限公司拥有的乌鲁木齐市米东区甘泉 堡建筑用砂 1 号砂场矿山服务年限因生产规模变更，与乌鲁木齐市自然资源局签 订《采矿权出让合同补充协议》，约定原砂场矿山服务年限由 10 年变更为 20 年。为了适应公司业务的实际情况，公允、客观地反映公司的财务状况和经营成 果，提供更加可靠的会计信息，根据《采矿权出让合同补充协议》及乌鲁木齐市 自然资源局新颁发的采矿许可证约定，公司对采矿权摊销期限进行了调整。 2、变更前采用的会计估计 使用寿命有限的无形资产摊销方法： | 项目 | 摊销年限（年） | | --- | --- | | 采矿 ...

江苏中天科技股份有限公司 会计估计变更事项专项说明的 审核报告 中兴华会计师事务所(特殊普通合伙) ZHONGXINGHUA CERTIFIED PUBLIC ACCOUNTANTS LLP 地址：北京市丰台区丽泽路 20 号丽泽 SOHO Ｂ座 20 层 邮编：100073 电话：(010) 51423818 传真：(010) 51423816 目 录 一、审核报告 二、会计估计变更事项专项说明 三、审核报告附件 1.中兴华会计师事务所（特殊普通合伙）营业执照复印件 2.中兴华会计师事务所（特殊普通合伙）执业证书复印件 3.中兴华会计师事务所（特殊普通合伙）从事证券服务业务备案 4.注册会计师执业证书复印件 中兴华会计师事务所(特殊普通合伙) Z H O N G X I N G H U A C E R T I F I E D P U B L I C A C C O U N T A N T S L P 地址(location):北京市丰台区丽泽路 20 号丽泽 SOHOB 座 20 层 20/F,TowerB,LizeSOHO,20LizeRoad,FengtaiDistrict,BeijingPRChina ...