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2019年12月09日 星期一

红宇新材(300345)公告正文

红宇新材:关于前期会计差错更正的公告

公告日期:2018-02-15

证券代码:300345       证券简称:红宇新材        公告编号:(2018)014号


             湖南红宇耐磨新材料股份有限公司
               关于前期会计差错更正的公告

    本公司及董事会全体成员保证信息披露内容的真实、准确和完整,没有虚
 假记载、误导性陈述或者重大遗漏。


    湖南红宇耐磨新材料股份有限公司(以下简称“公司”)于 2018 年 2 月 14 日
召开第三届董事会第二十三次会议和第三届监事会第十七次会议,审议通过了
《关于前期会计差错更正的议案》,根据《企业会计准则第 28 号——会计政策、
会计估计变更和差错更正》等规定的要求,对本次会计差错事项更正如下:
    一、前期会计差错更正事项
    (一)根据中国证券监督管理委员会湖南监管局的检查要求,公司对相关财
务信息进行了自查,发现公司 2015 年度磨球收入确认存在差错,金额为 1,897.35
万元,故进行前期差错更正。
    (二)由于受国家货币政策的影响,公司不能按期支付现金收购深圳眼千里
科技有限公司、深圳市银浩自动化设备有限公司、深圳双十科技有限公司各 50.01%
的股权的剩余款项,上述三家子公司不纳入公司财务合并报表范围,故对 2017
年第三季度的财务报表进行追溯调整。
    二、前期差错更正的会计处理及对财务状况和经营成果的影响
    (一)前期差错更正的会计处理
    针对上述差错,公司对前期财务报表进行追溯调整,并相应调整营业收入、
营业成本、应收账款、存货、年初未分配利润、应交税费、所得税费用等项目。
    (二)前期差错更正对财务状况和经营成果的影响
     本次会计差错更正不影响母公司财务报表,影响合并财务报表如下:(单
位:人民币元)
    1、2015 年度合并资产负债表

      项目             调整前              调整金额             调整后
应收账款               232,088,422.66         -21,533,024.41   210,555,398.25
存货                     108,369,421.80                8,879,602.28       117,249,024.08
递延所得税资产             4,174,884.21                1,696,512.95         5,871,397.16
应交税费                   3,359,767.07               -3,885,963.75          -526,196.68
未分配利润                93,639,364.13               -7,016,410.44        86,622,953.69



       2、2015 年度合并利润表
            项目           调整前                  调整金额                 调整后
 营业收入               250,557,399.02            -18,973,499.35          231,583,899.67
 营业成本               155,869,350.54             -8,879,602.28          146,989,748.26
 资产减值损失             4,367,502.18              -665,969.83             3,701,532.35
 所得税费用               2,053,451.88             -2,356,981.81             -303,529.93
 净利润                  31,980,202.63             -7,070,945.43           24,909,257.20



       3、2016 年度合并资产负债表
        项目             调整前                  调整金额                 调整后

应收账款                  244,130,768.09             -19,979,094.81       224,151,673.28
存货                      145,788,109.78               8,879,602.28       154,667,712.06
递延所得税资产              4,218,019.37               1,308,030.55         5,526,049.92
应交税费                    1,209,614.24              -3,885,963.75        -2,676,349.51
未分配利润                 90,260,017.56              -5,893,851.70        84,366,165.86


       4、2016 年度合并利润表
            项目           调整前                  调整金额                  调整后
 资产减值损失             5,413,723.19             -1,553,929.60          3,859,793.59
 所得税费用               2,794,331.34                 388,482.40         3,182,813.74
 净利润                   8,362,191.61               1,165,447.20         9,527,638.81


       5、2017 年第三季度合并资产负债表
                                          调整金额(收 调整金额(合并
            项目            调整前                                          调整后
                                          入确认更正) 范围调整)
货币资金                 116,191,564.02                  -19,202,810.61    96,988,753.41
应收票据                  35,090,622.00                  -14,783,390.00    20,307,232.00
应收账款                 312,358,789.50 -19,979,094.81 -107,904,365.70 184,475,328.99
预付款项                  23,721,629.37                   -5,410,096.31    18,311,533.06
其他应收款                32,894,105.78                   -3,290,223.04    29,603,882.74
存货                     290,446,042.46    8,879,602.28 -132,633,289.58 166,692,355.16
其他流动资产              13,907,129.91                     -464,742.28    13,442,387.63
流动资产合计             824,609,883.04 -11,099,492.53 -283,688,917.52 529,821,472.99
长期股权投资                     2,002,311.76                    80,015,900.00   82,018,211.76
固定资产                     208,573,343.77                      -1,222,309.32 207,351,034.45
商誉                          84,029,363.50                     -75,749,657.09    8,279,706.41
长期待摊费用                     3,261,887.66                      -935,059.25    2,326,828.41
递延所得税资产                   4,939,153.92   1,308,030.55       -196,177.07    6,051,007.40
非流动资产合计               535,368,387.53     1,308,030.55      1,912,697.27 538,589,115.35
           资产总计        1,359,978,270.57 -9,791,461.98 -281,776,220.25 1,068,410,588.34
短期借款                     193,500,000.00                     -14,500,000.00 179,000,000.00
应付账款                     188,225,541.33                    -160,343,915.16   27,881,626.17
预收款项                      79,893,492.50                     -79,436,628.60     456,863.90
应付职工薪酬                     4,202,881.66                    -1,686,930.27    2,515,951.39
应交税费                         5,301,071.26 -3,885,963.75      -4,538,777.79   -3,123,670.28
其他应付款                    12,172,545.71                      -1,283,246.93   10,889,298.78
       流动负债合计          498,026,766.28 -3,885,963.75 -261,789,498.75 232,351,303.78
           负债合计          509,281,139.92 -3,885,963.75 -261,789,498.75 243,605,677.42
未分配利润                    76,293,252.71 -5,893,851.70        -7,596,615.90   62,802,785.11
归属于母公司所有者权益
合计                         787,007,980.07 -5,893,851.70        -7,596,615.90 773,517,512.47
少数股东权益                  63,689,150.58       -11,646.53    -12,390,105.60   51,287,398.45
       所有者权益合计        850,697,130.65 -5,905,498.23       -19,986,721.50 824,804,910.92
负债及所有者权益合计       1,359,978,270.57 -9,791,461.98 -281,776,220.25 1,068,410,588.34



       6、2017 年第三季度合并利润表
                                                         调整金额(合并范
               项目                        调整前                                  调整后
                                                             围调整)
营业总收入                              203,149,119.42     -182,015,993.63       21,133,125.79
    其中:营业收入                      203,149,119.42     -182,015,993.63       21,133,125.79
营业总成本                              193,294,657.95     -164,050,254.73       29,244,403.22
    其中:营业成本                      169,187,034.54     -155,704,727.80       13,482,306.74
            税金及附加                      818,669.58             -84,314.81       734,354.77
            销售费用                      5,115,458.47           -959,760.52      4,155,697.95
            管理费用                     17,700,667.08          -6,953,750.08    10,746,917.00
            财务费用                      1,982,066.63             16,612.34      1,998,678.97
            资产减值损失                 -1,509,238.35           -364,313.86      -1,873,552.21
其他收益                                    173,028.00              -4,000.00       169,028.00
营业利润(亏损以“-”号填列)           12,387,914.56         -17,969,738.90     -5,581,824.34
利润总额(亏损总额以“-”号填列)       12,241,940.09         -17,969,738.90     -5,727,798.81
减:所得税费用                            3,247,480.65          -3,560,395.47      -312,914.82
净利润(净亏损以“-”号填列)            8,994,459.44         -14,409,343.43     -5,414,883.99
归属于母公司所有者的净利润                1,815,825.21          -7,206,112.65     -5,390,287.44
少数股东损益                              7,178,634.23          -7,203,230.78        -24,596.55
归属于少数股东的综合收益总额          8,994,459.44        -14,409,343.43     -5,414,883.99
归属于母公司所有者的综合收益总
                                      1,815,825.21          7,206,112.65     -5,390,287.44

归属于少数股东的综合收益总额          7,178,634.23         -7,203,230.78        -24,596.55
每股收益
(一)基本每股收益                            0.0041               -0.0163           -0.0122
(二)稀释每股收益                            0.0041               -0.0163           -0.0122



     7、2017 年前三季度合并利润表
                                                        调整金额(合并
               项目                    调整前                                 调整后
                                                          范围调整)
营业总收入                           302,659,476.21      -182,015,993.63    120,643,482.58
    其中:营业收入                   302,659,476.21      -182,015,993.63    120,643,482.58
营业总成本                           295,946,102.21      -164,050,254.73    131,895,847.48
    其中:营业成本                   244,750,716.16      -155,704,727.80     89,045,988.36
           税金及附加                  1,574,064.91           -84,314.81      1,489,750.10
           销售费用                   13,318,820.10         -959,760.52      12,359,059.58
           管理费用                   34,222,883.73        -6,953,750.08     27,269,133.65
           财务费用                    4,970,967.90           16,612.34       4,987,580.24
           资产减值损失               -2,891,350.59         -364,313.86      -3,255,664.45
其他收益                               1,589,268.00            -4,000.00      1,585,268.00
营业利润(亏损以“-”号填列)        11,671,992.39       -17,969,738.90     -6,297,746.51
利润总额(亏损总额以“-”号填列)    11,216,350.25       -17,969,738.90     -6,753,388.65
减:所得税费用                         3,737,056.47        -3,560,395.47       176,661.00
净利润(净亏损以“-”号填列)         7,479,293.78       -14,409,343.43     -6,930,049.65
归属于母公司所有者的净利润              295,258.10         -7,206,112.65     -6,910,854.55
少数股东损益                           7,184,035.68        -7,203,230.78        -19,195.10
综合收益总额                           7,479,293.78       -14,409,343.43     -6,930,049.65
归属于母公司所有者的综合收益总
                                        295,258.10         -7,206,112.65     -6,910,854.55

归属于少数股东的综合收益总额           7,184,035.68        -7,203,230.78        -19,195.10
每股收益
(一)基本每股收益                            0.0007              -0.0163            -0.0157
(二)稀释每股收益                            0.0007              -0.0163            -0.0157



     8、2017 年前三季度合并现金流量表
                                                          调整金额(合并
                 项目                     调整前                               调整后
                                                            范围调整)
经营活动产生的现金流量:
    销售商品、提供劳务收到的现金       214,533,702.76      -22,755,985.62   191,777,717.14
    收到其他与经营活动有关的现金        62,981,994.63         -183,014.10    62,798,980.53
经营活动现金流入小计                 277,777,580.66   -22,938,999.72   254,838,580.94
    购买商品、接受劳务支付的现金     205,787,259.07   -34,505,620.47   171,281,638.60
    支付给职工以及为职工支付的现金    32,287,978.66    -4,208,246.33    28,079,732.33
    支付的各项税费                    10,614,587.37     -629,825.26      9,984,762.11
    支付其他与经营活动有关的现金      53,055,516.66    -3,814,178.52    49,241,338.14
经营活动现金流出小计                 301,745,341.76   -43,157,870.58   258,587,471.18
经营活动产生的现金流量净额           -23,967,761.10   20,218,870.86     -3,748,890.24
投资活动产生的现金流量:
    购建固定资产、无形资产和其他长
                                      20,824,624.78     -651,372.00     20,173,252.78
期资产支付的现金
投资活动现金流出小计                 153,017,820.83     -651,372.00    152,366,448.83
投资活动产生的现金流量净额           -76,709,471.90      651,372.00    -76,058,099.90
筹资活动产生的现金流量:
    取得借款收到的现金               223,500,000.00   -14,500,000.00   209,000,000.00
筹资活动现金流入小计                 223,500,000.00   -14,500,000.00   209,000,000.00
筹资活动产生的现金流量净额            45,856,702.86   -14,500,000.00    31,356,702.86
现金及现金等价物净增加额             -54,820,540.81    6,370,242.86    -48,450,297.95
加:期初现金及现金等价物的余额       171,012,104.83   -25,573,053.47   145,439,051.36
期末现金及现金等价物余额             116,191,564.02   -19,202,810.61    96,988,753.41



     三、聘请会计师事务所进行审计和专项审核的情况说明

     天职国际会计师事务所(特殊普通合伙)对公司本次前期会计差错更正及追

溯调整进行了审计,出具了《关于湖南红宇耐磨新材料股份有限公司前期会计差

错更正的专项说明》天职业字【2017】15-8 号,具体内容详见 2018 年 2 月 15

日中国证监会指定信息披露网站的公告。


     四、本次前期会计差错更正的审议程序
     1、已经于 2018 年 2 月 14 日召开的公司第三届董事会第二十三次会议审议
通过,同意公司按照《企业会计准则第 28 号——会计政策、会计估计变更和差
错更正》的规定,对前期会计差错事项进行更正,有利于提高公司会计信息质量,
更准确、可靠、真实地反映公司财务状况。
     2、已经于 2018 年 2 月 14 日召开的公司第三届监事会第十七次会议审议通
过,同意公司本次会计差错更正,认为其符合《企业会计准则》的相关规定,能
够更加准确的反映公司的财务状况。
    3、公司独立董事对本次会计差错更正发表了同意独立意见。全体独立董事
认为:本次公司本次会计差错更正事项,符合《企业会计准则》的相关规定,差
错更正的决议程序符合相关规定,更正后的财务报表更加客观公允地反映了公司
的财务状况,未损害公司和全体股东的合法权益。


    特此公告。




                                       湖南红宇耐磨新材料股份有限公司

                                                    董 事 会

                                               二〇一八年二月十五日