至純科技(603690.SH)業績預告更正:預計2024年淨利潤同比減少92.05%至94.7%
格隆匯4月22日丨至純科技(603690.SH)公佈2024年年度業績預告更正公告,更正後的業績預告情況:經財務部門初步測算,預計2024年度實現歸屬於母公司所有者的淨利潤在2,000萬元至3,000萬元之間,與上年同期相比減少34,727.73萬元至35,727.73萬元,同比減少92.05%至94.70%;預計2024年度實現歸屬於母公司所有者的扣除非經常性損益後的淨利潤在-6,000萬元到-4,000萬元之間,與上年同期相比減少14,206.16萬元至16,206.16萬元,同比減少139.19%至158.79%。
公司在披露2024年度業績預告時,部分事項尚未進行完整的審計評估程序,隨着年度審計評估工作深入,公司與年審會計師深入溝通後,結合實際情況,雙方達成一致,對信用減值損失進行調整,該調整導致公司業績預告中的財務指標出現更正,主要包括:1、依照《企業會計準則》及公司會計政策的相關規定,基於謹慎性原則,公司與年審會計師深入溝通,新增對其他應收款中存在回收風險的款項進行單項計提信用減值準備,預計相應減少公司2024年度合併報表歸屬於母公司所有者淨利潤。2、經與年審會計師深入溝通,公司對應收賬款的可回收性進行更審慎評估,結合前瞻性調整,應收賬款壞賬準備率較業績預告時調高兩個百分點,計提的應收賬款壞賬準備金額增加,預計相應減少公司2024年度合併報表歸屬於母公司所有者淨利潤。
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