Core Viewpoint - The company has responded to the Shanghai Stock Exchange's inquiry regarding its 2024 annual report, addressing issues related to revenue recognition methods and accounts receivable management, highlighting significant growth in its information system integration business but also a notable decline in revenue in the first quarter of 2025 compared to the previous quarter [1][8][12]. Group 1: Revenue Recognition - The company reported a 124.27% year-on-year increase in other receivables, amounting to 0.69 billion yuan, primarily due to amounts settled using the net method [1]. - The company has adopted both gross and net methods for revenue recognition based on specific criteria, with four projects being accounted for using the net method due to insufficient evidence of being the primary responsible party [7][12]. - The company confirmed that its revenue recognition policies comply with the relevant accounting standards, with the majority of projects using the gross method [7][14]. Group 2: Financial Performance - In the first quarter of 2025, the company achieved revenue of 0.42 billion yuan, a 67.44% decrease from 1.28 billion yuan in the fourth quarter of 2024, attributed to seasonal fluctuations in the industry [8][9]. - The information system integration business saw a 222.38% year-on-year increase in revenue for 2024, driven by strategic adjustments and expansion into new areas [8][12]. - The gross profit margin for the information system integration business decreased significantly by 43.43 percentage points, mainly due to a shift from self-developed software to purchased hardware and software [8][12]. Group 3: Accounts Receivable Management - As of the end of the reporting period, the company had accounts receivable of 3.96 billion yuan, with a provision for bad debts of 2.26 billion yuan, representing a provision rate of 57.15% [14]. - The company has different bad debt provision rates for telecommunications and transportation industry clients, reflecting varying credit risk profiles [14][17]. - The company is actively managing its receivables, with significant amounts already collected from major clients, indicating a proactive approach to cash flow management [16][18].

交易信息汇总 当日关注点 交易信息汇总：4月30日主力资金净流出70.55万元，占总成交额1.51%。 截至2025年4月30日收盘，南网能源(003035)报收于4.3元，上涨0.0%，换手率0.29%，成交量10.85万 手，成交额4681.92万元。 董秘最新回复 投资者： 我在阅读贵公司《2024年年度报告》时，发现贵公司在收入确认的会计政策上表述不够清 晰，在合同能源服务中，贵公司作为节能服务公司的，代收转售服务对象的电费、水费是否纳入了贵公 司营业收入？贵公司在能源费用托管的业务模式中，是采用总额法还是采用净额法确认营业收入？是否 符合财政部会计准则委员会2025年4月22日发布的应用案例《收入准则应用案例——充（供）电业务的 收入确认》的最新指导要求？ 董秘： 尊敬的投资者您好。公司在能源费用托管的业务模式中，通过节能改造、能耗管理、运维服务 实现节能效益，按照与用户协议约定电价和电量向用户收取电费，同时按照现行电价以及用户实际用电 量，向供电局缴纳电费，采用总额法确认营业收入，符合企业会计准则相关要求。感谢您的关注。 4月30日，南网能源的资金流向情况如下：主力资金净流出70.55万元，占总成 ...