Core Points - Tianjian Acoustic Co., Ltd. announced the need to pay back taxes and late fees totaling 8.1926 million yuan, which includes 6.4982 million yuan in taxes and 1.6944 million yuan in late fees [1] - As of the announcement date, the company has fully paid the tax and late fees, and this repayment does not involve any administrative penalties [1] - According to the Accounting Standards for Enterprises No. 28, the repayment does not constitute a prior accounting error and will not require retrospective adjustments to previous financial data [1] - The repaid taxes and late fees will be included in the profit and loss for the year 2025, with the specific impact on the net profit attributable to shareholders of the listed company to be determined by the auditing firm [1] - The company has reminded investors to be aware of investment risks [1]

Core Viewpoint - The company announced that its subsidiaries, Southwest Pharmaceutical Co., Ltd. and Chongqing Chinese Herbal Medicine Co., Ltd., are required to pay a total of approximately 100 million yuan in back taxes and late fees due to tax inspections and self-assessments [1] Group 1: Tax Payment Details - Southwest Pharmaceutical is required to pay approximately 80 million yuan in income tax [1] - Chongqing Chinese Herbal Medicine needs to pay about 20 million yuan in value-added tax and late fees [1] - The total amount due will be recorded in the company's 2024 financial results [1] Group 2: Financial Impact - The payment of back taxes and late fees is expected to reduce the company's net profit attributable to shareholders by 100 million yuan in 2024 [2] - This tax payment does not involve any administrative penalties and will not require adjustments to prior financial statements [2] Group 3: Management Response - The company's management is taking the matter seriously and plans to enhance supervision and management of its subsidiaries [2] - There will be an emphasis on training and awareness regarding tax responsibilities to protect the interests of the company and its shareholders [2]