证券代码：600508 证券简称：上海能源 编号：临2025-036 上海大屯能源股份有限公司 关于会计政策变更的公告 随着公司"智控"项目深入推进，仓储物流数字化转型取得明显成效，各单位上线统一的采存一体化平 台"云仓系统"，以规范和加强存货中原材料物资管理。云仓系统上线后，原材料能够实现按照批次管理 与计价，系统主要采用先进先出法安排原材料出库，各单位物资管理与计价更加准确，数据传递更加及 时。出库后相关原材料成本即同步转入财务ERP系统进行核算。 在云仓系统上线前，ERP系统对所有出库原材料采用加权平均法计量成本。为适应物资管理模式变化， 公司将ERP系统中出库原材料的成本核算方法由加权平均法调整为先进先出法。公司自2026年1月1日 起，统一调整上述原材料出库成本的计量方法。 二、本次会计政策变更的审批程序 2025年12月29日、12月30日，公司分别召开第九届董事会审计与风险管理委员会2025年第六次会议、第 九届董事会第十次会议，审议通过《关于会计政策变更的议案》。根据《上海证券交易所股票上市规 则》及《公司章程》等有关规定，公司本次会计政策变更在董事会审议批准范围内，无需提交股东会审 议。 三 ...

Group 1 - The stock price of Yuanwanggu (002161) closed at 7.09 yuan on December 22, 2025, down by 0.98%, with a turnover rate of 2.49%, a trading volume of 175,800 shares, and a transaction amount of 125 million yuan [1] - On December 22, 2025, the main funds experienced a net outflow of 19.45 million yuan, while retail investors saw a net inflow of 16.20 million yuan [3] - The company held its 11th (temporary) meeting of the 8th Board of Directors on December 22, 2025, where it approved two resolutions regarding bank financing and the change of accounting currency for its overseas subsidiary [1][2] Group 2 - The board approved a resolution to change the accounting currency of its Singapore subsidiary from Singapore Dollar (SGD) to US Dollar (USD) effective December 1, 2025, to reduce foreign exchange gains and losses and enhance the reliability of financial information [2][3] - This change in accounting policy will be applied prospectively and will not affect prior financial data [2]

Core Viewpoint - Guangyun Da (300227.SZ) announced changes to its accounting policies and estimates on December 13, 2025, primarily affecting depreciation of fixed assets and the classification of credit risk for receivables [1] Group 1: Accounting Policy Changes - The depreciation period for machinery and equipment has been shortened from 5 years to 3 years, increasing the maximum annual depreciation rate to 31.67% [1] - The credit risk classification and expected credit loss rates for receivables have been adjusted, unifying the previously differentiated provisions applicable to different categories [1] Group 2: Impact of Changes - The adjustment for fixed asset depreciation will not affect past financial results as it is applied prospectively [2] - The change in receivables accounting policy will be applied retrospectively, resulting in an estimated increase of approximately 5.4771 million yuan in net profit for Yilian Infinite for 2024 and prior years [2] - The net profit attributable to the parent company for Guangyun Da from January to October 2025 is expected to increase by approximately 1.9318 million yuan due to these changes [2]

证券日报网讯 12月4日晚间，雪浪环境发布公告称，公司对投资性房地产的后续计量模式进行会计政策 变更，由成本计量模式变更为公允价值计量模式，变更于2025年1月1日起开始执行。 （文章来源：证券日报） ...

Core Viewpoint - The financial report of Gaode Infrared for Q3 2025 shows significant growth in revenue and net profit, indicating strong operational performance and effective management strategies [2][3][10]. Financial Data Summary - **Revenue**: The company's operating revenue reached ¥3,067,951,216.73, a 69.27% increase compared to ¥1,812,411,716.30 in the same period last year [3][10]. - **Net Profit**: The net profit attributable to shareholders was ¥581,935,613.80, marking a substantial increase of 1,058.95% from ¥50,212,286.28 in the previous year [3][10][22]. - **Earnings Per Share**: Basic and diluted earnings per share both increased to ¥0.1363 from ¥0.0118, reflecting a growth of 1,055.08% [3][10][23]. Changes in Financial Indicators - **Total Assets**: As of September 30, 2025, total assets increased by 14.05% to ¥10,534,282,721.24 from ¥9,236,284,847.06 at the beginning of the year [3][9]. - **Total Liabilities**: Total liabilities rose to ¥3,605,976,937.23, up from ¥2,912,041,642.62, indicating a growth in financial obligations [3][19]. - **Shareholder Equity**: The equity attributable to shareholders increased to ¥6,928,305,784.01 from ¥6,324,243,204.44, reflecting a healthy growth in the company's net worth [3][19]. Cash Flow Analysis - **Operating Cash Flow**: The net cash flow from operating activities was ¥1,413,649,218.04, a significant recovery from a negative cash flow of -¥26,241,100.27 in the previous year [3][24]. - **Investing Cash Flow**: The net cash flow from investing activities was -¥788,333,584.32, indicating increased investments compared to -¥530,495,810.12 in the prior year [3][24]. - **Financing Cash Flow**: The net cash flow from financing activities was -¥408,991,182.43, a decrease from a positive cash flow of ¥318,604,374.16 in the previous year, reflecting changes in financing strategies [3][24]. Shareholder Information - **Major Shareholders**: The largest shareholder, Wuhan Gaode Electric Co., Ltd., holds 36.39% of the shares, followed by individual shareholder Huang Li with 27.10% [3][13]. - **Shareholding Changes**: There were no significant changes in the shareholding structure of the top ten shareholders compared to the previous period [3][14].

Core Viewpoint - The company has announced its third-quarter financial results for 2025, highlighting changes in oil production and a new accounting policy regarding inventory valuation [6][14][27]. Financial Performance - In Q3 2025, the average WTI crude oil price was $66.47 per barrel, a decrease of 13.64% year-on-year, while the Brent crude oil price averaged $69.74 per barrel, down 14.76% year-on-year [6]. - The company produced a total of 234,300 tons of crude oil in Q3 2025, representing a year-on-year increase of 5.07% [6]. - For the first three quarters of 2025, total crude oil production reached 673,200 tons, up 7.20% compared to the same period last year [6]. Accounting Policy Change - The company has changed its inventory valuation method to a moving average method for all business segments, effective from September 1, 2025, to enhance accounting efficiency [9][11][14]. - This change is based on the implementation of a new digital information system (SAP) and aims to better reflect the company's financial status [9][14]. Employee Stock Ownership Plan - The company has extended the duration of its first employee stock ownership plan by 12 months, now set to expire on November 30, 2026 [17][27]. - The decision was made during a meeting attended by 53 participants, representing 53.96% of the total shares in the plan [18][19].

Core Viewpoint - The company has announced a change in accounting policy in accordance with the latest regulatory guidelines, which will not significantly impact its financial status, operating results, or cash flow [8][10]. Financial Data Summary - The company guarantees the authenticity, accuracy, and completeness of the quarterly report, with no false records or major omissions [2]. - The third-quarter financial statements have not been audited [2]. - The company has made retrospective adjustments to comparable financial statement data due to changes in accounting policy [10]. Accounting Policy Change - The change in accounting policy is based on the release of the "Guidance on Regulatory Rules Applicable to Accounting Class No. 5" by the China Securities Regulatory Commission on July 18, 2025 [8][9]. - The new policy requires the recognition of deferred tax liabilities related to temporary differences arising from the issuance of convertible bonds, which was previously subject to differing interpretations [9][10]. - The company will apply the new accounting policy from the date of the guidance's release and will continue to follow existing accounting standards for other areas [9][10]. Impact of Policy Change - The accounting policy change is deemed reasonable and will objectively reflect the company's financial status and operating results without causing significant impacts [10]. - The company has adopted a retrospective adjustment method for the financial statements of comparable periods [10]. Shareholder Information - As of the report date, the company has a total of 29,760,000 shares in its repurchase account, accounting for 0.76% of the total share capital [5].

Core Viewpoint - The company, ST Yundong, has faced significant financial reporting issues leading to regulatory penalties and adjustments in its financial statements due to prior misstatements [6][8][9]. Financial Data - The company has made retrospective adjustments to its financial data for the third quarter of 2025, with operating costs revised from 3,824,397,820.43 yuan to 3,912,205,918.98 yuan, and selling expenses adjusted from 175,697,895.57 yuan to 87,889,797.02 yuan [3]. - The third-quarter financial report for 2025 has not been audited [12]. Regulatory Actions - The company received an administrative penalty notice from the Yunnan Securities Regulatory Bureau on July 8, 2025, leading to a risk warning and a change in stock designation from "Yunnei Power" to "ST Yundong" [6][8]. - On August 8, 2025, the company was penalized for false records in its 2021 and 2022 annual reports, resulting in fines and warnings for the company and responsible individuals [6][8]. Corporate Governance Changes - The company has canceled its supervisory board, transferring its responsibilities to the audit committee of the board of directors to enhance governance efficiency [8]. - The company plans to improve its internal control systems and financial reporting quality following the penalties received [8]. Legal Matters - The company is involved in a legal dispute with Suzhou Mingzhi Technology Co., Ltd., which has resulted in the freezing of 36 million yuan in bank accounts [8][9]. - A counterclaim has been filed against Mingzhi Technology for compensation of 40,162,948.38 yuan, with the court set to hear the case on November 12, 2025 [9].

Core Viewpoint - Tongfang Co., Ltd. has announced a change in accounting policy effective from January 1, 2025, which will allow for a more objective and fair representation of the company's financial status and operating results [1]. Financial Performance - As of October 29, 2025, Tongfang's stock closed at 7.84 yuan, down 0.51% from the previous trading day, with a total market capitalization of 26.266 billion yuan [1]. - The stock opened at 7.86 yuan, reached a high of 7.88 yuan, and a low of 7.79 yuan, with a trading volume of 2.52 billion yuan and a turnover rate of 0.96% [1]. - The retrospective adjustment shows that as of January 1, 2025, the total assets were 51.633 billion yuan, and the equity attributable to shareholders was 16.962 billion yuan [1]. Profitability - For the period of January to September 2024, the net profit attributable to shareholders was 301 million yuan, and for the entire year of 2024, it was 482 million yuan [1]. - The investment income from Tongfang Global Life Insurance accounted for by the equity method increased by 269 million yuan compared to the same period last year after retrospective adjustments [1].

Group 1 - The core point of the article is that 深桑达A announced a board meeting to discuss adjustments to previously disclosed financial statements due to changes in accounting policies [1] - For the first half of 2025, 深桑达A's revenue composition was 97.74% from industrial services and 2.26% from digital and information services [1] - As of the report date, 深桑达A's market capitalization was 23.8 billion yuan [1] Group 2 - The A-share market has surpassed 4000 points, marking a significant resurgence after a decade of stagnation, with technology leading the market's transformation [1] - The emergence of a "slow bull" market pattern is noted, indicating a new trend in market dynamics [1]