Group 1 - One company has revised its performance forecast downward, while another company has adjusted its performance expectations [1] - The earnings forecast disclosure season is also a time when black swan events frequently occur, leading to downward revisions if actual performance falls below expectations [2] - According to statistics from Securities Times Data Treasure, a total of one company has downwardly revised its performance based on the median net profit growth rate [2] Group 2 - The company *ST亚太 has lowered its performance forecast range without changing the type of earnings forecast [2] - On the day of the announcement of downward performance revisions, the average stock price increased by 5.00%, and the average stock price has risen by 5.00% since the downward revision [2] - The latest performance forecast for *ST亚太 indicates a projected net loss of -69.61% compared to an initial forecast of -18.36% [2]

Core Viewpoint - ST Yushun (002289) has revised its 2024 annual performance forecast, now expecting a net loss of 19 million to 26.3 million yuan, compared to the previous estimate of a net loss of 15 million to 22.3 million yuan [1] Summary by Category - **Company Performance** - The company anticipates a larger net loss for 2024 than initially projected, indicating a downward revision in financial expectations [1] - The revised loss range reflects an increase in the expected financial shortfall, suggesting potential challenges in operational performance [1] - **Financial Forecast** - The new forecast estimates a net loss between 19 million and 26.3 million yuan, which is a significant adjustment from the earlier forecast of a loss between 15 million and 22.3 million yuan [1] - This adjustment highlights the company's ongoing financial difficulties and the need for strategic reassessment [1]

南华生物（000504）发布2024年度业绩预告修正公告，预计净利润为亏损1900万元-2100万元。公司原 预计净利润为盈利1250万元–1550万元。 ...

Core Viewpoint - The company, Jialinjie (002486), has revised its 2024 annual performance forecast, expecting a net profit of 15 million to 23 million yuan, significantly higher than the previous estimate of 4 million to 8 million yuan [1] Summary by Category - **Performance Forecast** - The revised net profit forecast is between 15 million yuan and 23 million yuan [1] - The original net profit estimate was between 4 million yuan and 8 million yuan [1]

Core Viewpoint - The company has revised its earnings forecast for the fiscal year 2024, indicating a positive net profit that is expected to increase compared to previous estimates [1][2]. Earnings Forecast - The earnings forecast period is from January 1, 2024, to December 31, 2024 [1]. - The previous earnings forecast, disclosed on January 25, 2025, indicated a positive net profit with an upward trend [1]. - The revised earnings forecast also anticipates a positive net profit and an upward trend [1]. Reasons for Earnings Revision - The company holds a 99.9969% stake in Changpei (Shanghai) Investment Center, which in turn holds 69,330.94 million shares of a certain Hong Kong-listed company [2]. - The Hong Kong-listed company reported significant losses that exceeded the company's prior expectations [2]. - The new product launches and market performance of existing products from the Hong Kong-listed company did not meet market expectations, prompting a reassessment of the long-term equity investment impairment losses [2]. Communication with Auditors - The company has communicated with its annual audit firm regarding the earnings forecast revision, confirming the adjustments after thorough discussions [1][2]. - There are no significant disagreements between the company and the audit firm regarding the revision, with final data to be based on the audit firm's verified financial data [1]. Additional Information - The company received an administrative penalty notice from the China Securities Regulatory Commission on April 1, 2024, and a formal penalty decision on November 6, 2024 [3]. - Following the penalty decision, the company has initiated a review of its financial reports and is in the process of correcting errors and making retrospective adjustments [3]. - The company expresses regret for any impact the earnings forecast revision may have on investors and commits to improving the quality of information disclosure [3].

登录新浪财经APP 搜索【信披】查看更多考评等级 证券代码：002360 证券简称：同德化工 公告编号：2025-012 山西同德化工股份有限公司 2024年度业绩预告修正公告 本公司及董事会全体成员保证信息披露的内容真实、准确、完整，没有虚假记载、误导性陈述或重大遗 漏。 一、预计的本期业绩情况 （一）业绩预告期间： 2024年1月1日-2024年12月31日 （二）前次业绩预告情况： 山西同德化工股份有限公司（以下简称"本公司"或"公司"）于2025年1月20日在《证券时报》《上海证 券报》及巨潮资讯网（www.cninfo.com.cn）披露了《2024年度业绩预告》（公告编号：2025-003），预 计净利润为正且属下列情形之一： ■ （三）修正后的业绩预告：预计归母净利润为负值 ■ 二、与会计师事务所沟通情况 公司已就业绩预告修正有关事项与为公司提供年度审计服务的会计师事务所进行了沟通，双方在本次业 绩预告修正方面不存在分歧。 三、业绩修正原因说明 1．利息资本化 公司本年将自金融机构取得的一般借款均用于公司PBAT一体化项目支出，利息金额3,593.08万元。出于 谨慎性考虑，公司拟将该利息部分予 ...

Performance Forecast - The company has revised its performance forecast for the fiscal year 2024, now expecting a net loss attributable to shareholders of between 500 million yuan and 750 million yuan, compared to the previous estimate of 300 million yuan to 450 million yuan [1][2] - The expected net loss after deducting non-recurring gains and losses has also been adjusted to between 521 million yuan and 771 million yuan, up from the earlier forecast of 321 million yuan to 471 million yuan [1][2] - The basic earnings per share is now projected to be a loss of 1.09 yuan to 1.63 yuan, compared to the previous estimate of a loss of 0.65 yuan to 0.98 yuan [1][2] Reasons for Revision - The revision is primarily due to long-term asset impairment issues at the company's subsidiary, Yangzhou Bangjie New Energy Technology Co., Ltd., exacerbated by the slower-than-expected recovery in the photovoltaic industry and further deterioration in the subsidiary's operating conditions [2][3] - The subsidiary is expected to temporarily cease operations starting March 2025, which has contributed to the increased impairment loss estimates [2][3] - The company has communicated with its annual audit accounting firm regarding the performance forecast and confirmed that there are no significant disagreements, with final data to be determined based on the audit results [2][3] Future Disclosure - The company will provide detailed financial data in its 2024 annual report, and the final asset impairment situation and specific amounts will be based on evaluations and audit results from the appointed assessment and audit institutions [3]