中证智能财讯 同德化工（002360）4月28日披露2024年年度报告。2024年，公司实现营业总收入5.45亿元，同比下降43.52%；归母净利润亏损7198.69万元， 上年同期盈利4.38亿元；扣非净利润亏损6857.34万元，上年同期盈利1.51亿元；经营活动产生的现金流量净额为1531.45万元，同比下降93.20%；报告期 内，同德化工基本每股收益为-0.18元，加权平均净资产收益率为-3.46%。 致同会计师事务所（特殊普通合伙）为公司出具了带"与持续经营相关的重大不确定性"段落的无保留意见审计报告。致同会计师事务所（特殊普通合伙）在 内部控制审计过程中，注意到同德化工公司的非财务报告内部控制存在重大缺陷。 同德化工公司因为转让子公司清水河县同蒙化工有限责任公司股权与广东宏大控股集团股份有限公司签署了《关于转让清水河县同蒙化工有限责任公司股权 的框架协议》（以下简称《框架协议》，本次转让同蒙化工100%股权属于《证券法》第八十条第二款第三项及《上市公司信息披露管理办法》（证监会令 第182号，以下简称《信披办法》）第二十二条第二款第一项规定的重大事件，同德化工公司未按规定披露《框架协议》有关信息 ...

Core Viewpoint - Tongde Chemical has significantly revised its 2024 earnings forecast from a profit of 30 million to 42 million yuan to a loss of 40 million to 75 million yuan, leading to a sharp decline in its stock price and market value [1][4]. Group 1: Earnings Forecast Revision - The company announced a major earnings forecast revision due to three main factors: interest capitalization, losses from trading financial assets related to Beijing Jinse Century, and long-aged accounts receivable [3][4]. - Interest expenses of 35.93 million yuan will be expensed rather than capitalized, as the funds were used for the PBAT integration project [3]. - The trading financial assets related to Jinse Century, valued at 11.84 million yuan, will be adjusted for fair value losses due to unchanged operational conditions [3]. Group 2: Business Performance - Tongde Chemical's main business includes the research, production, and sales of civil explosives, with a stable historical performance maintaining net profits above 100 million yuan [2][5]. - In 2023, the company achieved a record net profit of 438 million yuan, a 138.10% increase year-on-year, primarily due to significant investment gains from subsidiary sales [6]. - However, in 2024, the company faced a decline in performance, with a projected revenue drop of 31.66% and a net profit decrease of 73.82% compared to the previous year [6]. Group 3: Regulatory Issues - The company faced penalties for information disclosure violations related to a significant equity transfer transaction in 2023, which was not disclosed in a timely manner [7][8]. - The penalties included a fine of 1 million yuan and warnings for the company's executives, raising concerns about the company's governance and transparency [8].