登录新浪财经APP 搜索【信披】查看更多考评等级 一、主要财务数据 （一）主要会计数据和财务指标 公司是否需追溯调整或重述以前年度会计数据 证券代码：002242 证券简称：九阳股份 公告编号：2025-017 九阳股份有限公司 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。 重要内容提示： 1.董事会、监事会及董事、监事、高级管理人员保证季度报告的真实、准确、完整，不存在虚假记载、 误导性陈述或重大遗漏，并承担个别和连带的法律责任。 3.第一季度报告是否经审计 2.公司负责人、主管会计工作负责人及会计机构负责人(会计主管人员)声明：保证季度报告中财务信息 的真实、准确、完整。 □是√否 √是□否 追溯调整或重述原因 (会计政策变更□会计差错更正□同一控制下企业合并□其他原因 ■ 会计政策变更的原因 公司自2024年1月1日起执行财政部颁布的《企业会计准则解释第18号》"关于不属于单项履约义务的保 证类质量保证的会计处理"规定,并对可比期间信息进行追溯调整。2024年第一季度重述前营业成本金额 1,509,291,296.17元，因该会计政策的调整，重述后第一 ...

Core Viewpoint - The company, Shandong Swan Cotton Machinery Co., Ltd., has released its quarterly report, ensuring the accuracy and completeness of the financial information presented, and has not undergone an audit for this period [2][3][5]. Financial Data Summary - The financial report for the first quarter of 2025 is unaudited, with significant accounting data and financial indicators provided in RMB [3][5]. - The company reported a total external guarantee balance of 388.94 million yuan, which accounts for 43.38% of the latest audited net assets, showing a decrease of 136.49 million yuan compared to the same period last year [5]. Accounting Changes - The company has adopted new accounting treatment as per the Ministry of Finance's announcement in December 2024, which affects the classification of certain quality guarantees in financial statements, resulting in an increase in operating costs by 76,501.25 yuan and a corresponding decrease in selling expenses [6]. Management Assurance - The board of directors, supervisory board, and senior management have guaranteed the authenticity and completeness of the quarterly report, taking legal responsibility for any misrepresentation or omissions [2][4].

Core Viewpoint - The company, China Shipbuilding Defense, has provided a guarantee for its wholly-owned subsidiary, Guangzhou Wenchuan Heavy Industry Co., Ltd., amounting to RMB 9.31 billion, with a total guarantee balance of RMB 28.37 billion as of the announcement date [9][10]. Financial Data - The financial report for the first quarter of 2025 is unaudited, with no significant changes in the accounting data and financial indicators reported [3][7]. - The company has adjusted its financial statements from the previous year in accordance with new accounting standards, specifically regarding warranty costs being included in operating costs instead of sales expenses [4]. Shareholder Information - There are no changes in the top ten shareholders or the status of shares due to lending or borrowing activities [5]. Guarantee Details - The guarantee provided by the company’s subsidiary, Huangpu Wenchong, is for a project related to offshore wind farm foundation supply and transportation, with a total guarantee amount of RMB 9.31 billion [9][10]. - The decision-making process for the guarantee was approved in previous board meetings and aligns with the approved guarantee limits from the annual shareholder meeting [11][16]. Risk and Financial Health of the Guaranteed Entity - Guangzhou Wenchuan Heavy Industry Co., Ltd. has a debt-to-asset ratio exceeding 70%, which is a point of concern for investors [12]. - The financial data for Wenchuan Heavy Industry shows total assets of RMB 296.90 million and total liabilities of RMB 243.03 million as of March 31, 2025, with a net profit of -RMB 1.91 million for the first quarter of 2025 [13]. Overall Assessment - The guarantee is deemed necessary for the business development of Wenchuan Heavy Industry and is considered to be in the best interest of the company and its shareholders [15][16]. - The company has not reported any overdue guarantees, maintaining a balance of RMB 28.37 billion, which is 15.91% of the audited net assets attributable to shareholders [17].

Group 1 - The board of directors and senior management guarantee the authenticity, accuracy, and completeness of the quarterly report, assuming individual and joint legal responsibilities [2][3] - The first quarter report has not been audited [3] - The company does not have any non-recurring profit and loss items applicable for the reporting period [4] Group 2 - The company has made adjustments to the opening data in accordance with the new accounting standards issued by the Ministry of Finance, but the financial indicators remain unaffected [3] - The total number of ordinary shareholders and the shareholding situation of the top ten shareholders are disclosed, with a significant shareholder holding 12.4452 million H shares, accounting for 8.98% of the total shares [6] - The board meeting held on April 28, 2025, approved the first quarter report and the 2024 Environmental, Social, and Governance report, with unanimous support from all attending directors [12]

登录新浪财经APP 搜索【信披】查看更多考评等级 证券代码：002836 证券简称：新宏泽 公告编号：2025-012 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。 重要内容提示： 1.董事会、监事会及董事、监事、高级管理人员保证季度报告的真实、准确、完整，不存在虚假记载、 误导性陈述或重大遗漏，并承担个别和连带的法律责任。 2.公司负责人、主管会计工作负责人及会计机构负责人(会计主管人员)声明：保证季度报告中财务信息 的真实、准确、完整。 3.第一季度报告是否经审计 □是 R否 一、主要财务数据 （一） 主要会计数据和财务指标 公司是否需追溯调整或重述以前年度会计数据 □是 R否 （二） 非经常性损益项目和金额 R适用 □不适用 单位：元 其他符合非经常性损益定义的损益项目的具体情况 □适用 R不适用 公司不存在其他符合非经常性损益定义的损益项目的具体情况。 将《公开发行证券的公司信息披露解释性公告第1号——非经常性损益》中列举的非经常性损益项目界 定为经常性损益项目的情况说明 □适用 R不适用 公司不存在将《公开发行证券的公司信息披露解释性公告第1号—— ...

Core Viewpoint - Shenzhen Huatai Medical Devices Co., Ltd. will participate in the 2024 annual performance briefing for the medical device industry on April 25, 2025, to discuss its operational results, financial status, cash dividend plan, and development strategy with investors [2][3][4]. Group 1: Event Details - The performance briefing is scheduled for April 25, 2025, from 15:00 to 17:00 [4]. - The event will take place at the Shanghai Stock Exchange Roadshow Center and will be conducted in an online text interaction format [4][5]. - Investors can submit questions via email or phone by April 24, 2025, to have their inquiries addressed during the briefing [5]. Group 2: Participants - Key participants include Chairman Ge Hao, Vice General Manager and Financial Officer Dai Zhenhua, and Independent Director Xia Lijun [4]. Group 3: Accounting Policy Change - The company announced a change in accounting policies in accordance with the Ministry of Finance's new guidelines, effective January 1, 2024, which will not affect previously disclosed financial statements or the company's financial status [9][10][11]. - The changes include the implementation of new accounting standards regarding the classification of current and non-current liabilities, supplier financing arrangements, and accounting for sale-leaseback transactions [10][11].

Core Viewpoint - The company has announced a change in accounting policy in accordance with the new regulations issued by the Ministry of Finance, which will not significantly impact its financial status, operating results, or cash flows [1][4]. Accounting Policy Change Nature - The accounting policy change is based on the requirements of the national unified accounting system [1]. Accounting Policy Change Date - The new accounting policy will be implemented starting from January 1, 2024, following the Ministry of Finance's notification issued in December 2024 [2]. Accounting Policy Change Content - **Previous Accounting Policy**: The company previously adopted the basic accounting standards and specific accounting guidelines issued by the Ministry of Finance [2]. - **New Accounting Policy**: The company will now execute the provisions of the "Interpretation No. 18 of the Accounting Standards for Enterprises," while other parts of the accounting policy remain unchanged [2]. - **Main Changes**: The new policy allows for the choice between fair value model and cost model for subsequent measurement of investment properties held under the floating fee method, with restrictions on simultaneous use of both models [2][3]. Impact of Accounting Policy Change - The change is deemed reasonable and will not involve significant retrospective adjustments to previous years, ensuring no major impact on the company's profit, total assets, or net assets [4]. Board of Directors' Opinion - The company's board of directors has approved the accounting policy change in accordance with the requirements set forth by the Ministry of Finance [4].

证券代码：002818 证券简称：富森美 公告编号:2025-013 成都富森美家居股份有限公司 关于会计政策变更的公告 本公司及董事会全体成员保证信息披露的内容真实、准确和完整，没有虚假 记载、误导性陈述或者重大遗漏。 特别提示： 成都富森美家居股份有限公司（以下简称"公司"）本次会计政策变更系根 据中华人民共和国财政部（以下简称"财政部"）颁布的《关于印发<企业会计 准则解释第 17 号>的通知》（财会〔2023〕21 号，以下简称"《准则解释第 17 号》"）以及《关于印发<企业会计准则解释第 18 号>的通知》（财会〔2024〕24 号，以下简称"《准则解释第 18 号》"）的要求变更会计政策。 本次会计政策变更后，能够更客观、公允地反映公司的财务状况和经营成 果，不会对公司财务状况、经营成果和现金流量产生重大影响，亦不存在损害 公司及股东利益的情况。 根据相关法律法规的规定，本次会计政策变更无需提交公司董事会和股东 会审议。 1、变更原因 2023 年 10 月 25 日，财政部发布《企业会计准则解释第 17 号》，对"关于 流动负债与非流动负债的划分"、"关于供应商融资安排的披露"、"关于售后租 ...

证券代码：603009 证券简称：北特科技 公告编号：2025-014 上海北特科技股份有限公司 关于会计政策变更的公告 本公司董事会及全体董事保证本公告内容不存在任何虚假记载、误导性陈述 或者重大遗漏，并对其内容的真实性、准确性和完整性承担法律责任。 重要内容提示： ●本次会计政策变更已经公司第五届董事会第十七次会议和第五届监事会 第十六次会议审议通过，无需提交公司股东大会审议。 一、会计政策变更概述 （一）会计政策变更的原因 2023 年 10 月，财政部发布《企业会计准则解释第 17 号》（财会〔2023〕21 号），规定了"关于流动负债与非流动负债的划分"、"关于供应商融资安排的 披露"、"关于售后租回交易的会计处理"的相关内容，该解释规定自 2024 年 1 月 1 日起施行。 2024 年 12 月，财政部发布《企业会计准则解释第 18 号》（财会〔2024〕24 号），规定对不属于单项履约义务的保证类质量保证产生的预计负债，应当按确 定的金额计入"主营业务成本"、"其他业务成本"等科目，该解释规定自印发 之日起施行，允许企业自发布年度提前执行。 （二）本次变更前采用的会计政策 第 1 页 共 3 ...