会计政策变更
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广州洁特生物过滤股份有限公司 关于对参股公司计提资产减值准备的公告
Zhong Guo Zheng Quan Bao - Zhong Zheng Wang· 2026-02-28 01:14
证券代码:688026 证券简称:洁特生物 公告编号:2026-012 转债代码:118010 转债简称:洁特转债 广州洁特生物过滤股份有限公司 关于对参股公司计提资产减值准备的公告 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。 广州洁特生物过滤股份有限公司(以下简称"公司")于2021年10月9日以自有资金对广州蓝勃生物科技 有限公司(以下简称"蓝勃生物")增资3,000万元,增资后公司持有蓝勃生物15.0007%股份,蓝勃生物 主要从事实验分析仪器制造。 一、参股公司蓝勃生物基本情况 (八)经营范围:实验分析仪器制造;商品批发贸易(许可审批类商品除外);商品零售贸易(许可审批 类商品除外);电子、通信与自动控制技术研究、开发;生物技术推广服务;非许可类医疗器械经营;货物 进出口(专营专控商品除外);技术进出口;电子元器件批发;电子产品批发;生物医疗技术研究;试验机制 造;其他金属加工机械制造;机械零部件加工;医疗诊断、监护及治疗设备制造;医疗实验室设备和器具制 造;医疗诊断、监护及治疗设备批发;医用电子仪器设备的生产(具 ...
常州神力电机股份有限公司关于第一期员工持股计划延期的公告
Shang Hai Zheng Quan Bao· 2026-02-27 20:56
登录新浪财经APP 搜索【信披】查看更多考评等级 证券代码:603819 证券简称:神力股份 公告编号:2026-005 常州神力电机股份有限公司 关于第一期员工持股计划延期的公告 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。 常州神力电机股份有限公司(以下简称"公司")第一期员工持股计划(以下简称"本员工持股计划")的 存续期即将届满。2026年2月27日,公司召开第五届董事会第十次会议,审议通过了《关于公司第一期 员工持股计划延期的议案》,同意将本员工持股计划存续期延长12个月,即延长至2027年3月2日。现将 相关情况公告如下: 一、本员工持股计划的基本情况 二、本员工持股计划延期情况 本员工持股计划的存续期将于2026年3月2日届满,根据《常州神力电机股份有限公司第一期员工持股计 划》相关规定,"本员工持股计划的存续期届满前1个月,如持有的公司股票仍未全部出售或过户至员工 持股计划份额持有人,经出席持有人会议的持有人所持2/3以上(含)份额同意并提交公司董事会审议 通过后,本员工持股计划的存续期可以延长。" 基于对公 ...
龙源技术:关于会计政策变更的公告
Zheng Quan Ri Bao· 2026-01-23 11:19
Core Viewpoint - Longyuan Technology announced a change in its inventory valuation method from "month-end weighted average method" to "moving weighted average method" effective January 1, 2026, which will not have a significant impact on its financial position, operating results, or cash flows, and does not require shareholder approval [2]. Group 1 - The company will implement the new inventory valuation method starting January 1, 2026 [2]. - The change will be applied prospectively, meaning there will be no retrospective adjustments to prior year financial statements [2]. - The company stated that this change will not have a significant impact on its financial condition, operating results, or cash flows [2].
葫芦岛锌业股份有限公司关于变更签字注册会计师的公告
Shang Hai Zheng Quan Bao· 2026-01-16 20:39
Core Viewpoint - The company has announced a change in its signing registered accountants due to personnel changes at the auditing firm, which will not adversely affect the financial audit and internal control audit for the fiscal year 2025 [2][6]. Group 1: Change of Signing Registered Accountants - The company has appointed Wang Yifei as the new audit project partner and Zhang Yuhua as the new signing registered accountant, replacing Huang Xiao and Liu Wanzhu respectively [2]. - The quality control reviewer for the audit will be Lang Haihong [2]. Group 2: Background of New Accountants - Wang Yifei has been engaged in auditing since 2004 and has been with the auditing firm since 2006, having signed audit reports for several listed companies in the past three years [3]. - Zhang Yuhua became a certified public accountant in 2018 and has been with the auditing firm since 2020, but has not signed any audit reports for listed companies in the last three years [3]. Group 3: Integrity and Independence - The newly appointed audit project partner and signing registered accountants have no record of criminal penalties or administrative sanctions from regulatory bodies in the past three years [4]. - There are no violations of the independence requirements as per the Code of Ethics for Chinese Certified Public Accountants [5]. Group 4: Impact on the Company - The transition of responsibilities during the change has been orderly, and the change will not negatively impact the company's financial audit and internal control audit for 2025 [6].
上海大屯能源股份有限公司关于会计政策变更的公告
Shang Hai Zheng Quan Bao· 2025-12-30 20:16
Group 1: Accounting Policy Change - The company has approved a change in accounting policy regarding the cost measurement method for raw materials from weighted average to FIFO (First In, First Out) due to the implementation of a unified cloud warehouse system [1][2][4] - The change is expected to enhance the accuracy and timeliness of financial reporting without significant impact on the company's financial position, operating results, or cash flows [4][5] - The approval process for this change was conducted in accordance with relevant regulations, and it does not require shareholder meeting approval [3][5] Group 2: Financial Transactions with China Coal Finance - The company has approved a proposal to conduct financial transactions with China Coal Finance, which includes opening accounts for deposits, loans, and other financial services [8][10] - This proposal will be submitted for shareholder approval, and it is noted that these transactions are necessary for the normal business operations of the company [8][19] - The financial services provided by China Coal Finance are deemed fair and reasonable, with no adverse effects on the company's financial condition or independence [11][19] Group 3: Daily Related Transactions - The company has outlined its daily related transactions with China Coal and its subsidiaries, which are essential for its normal operations and do not create dependency on these related parties [39][65] - The independent directors have reviewed and approved the related transaction arrangements, ensuring they adhere to fair market principles [41][65] - The expected financial impact of these transactions is within normal ranges and does not negatively affect the company's operations or shareholder interests [39][65]
股市必读:远 望 谷(002161)12月22日主力资金净流出1945.03万元
Sou Hu Cai Jing· 2025-12-22 17:19
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]
光韵达:因收购亿联统一会计政策,调整设备折旧及坏账计提标准
2 1 Shi Ji Jing Ji Bao Dao· 2025-12-15 02:19
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]
雪浪环境:关于会计政策变更的公告
Zheng Quan Ri Bao· 2025-12-04 13:15
Group 1 - The company announced a change in its accounting policy for investment properties, shifting from a cost model to a fair value model [2] - This change in accounting policy will take effect starting January 1, 2025 [2]
收入暴涨:高德红外发布Q3财报
仪器信息网· 2025-10-31 09:39
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].
中曼石油天然气集团股份有限公司2025年第三季度报告
Shang Hai Zheng Quan Bao· 2025-10-31 05:07
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].