证券代码:002141??????证券简称:贤丰控股??????????公告编号:2024-032
贤丰控股股份有限公司
本公司及董事会全体成员保证信息披露的内容真实、准确、完整,没有虚假记
载、误导性陈述或重大遗漏。
特别提示:
季度财务报表、2023?年半年度财务报表、2023?年前三季度财务报表进行追溯调
整,追溯调整后,不会导致公司上述报告期盈亏性质的改变。
将持续提升治理水平和规范运作水平,努力提高信息披露质量,切实保障公司及
全体股东的利益。
贤丰控股股份有限公司(简称“公司”或“贤丰控股”)于?2024?年?4?月?24
日召开第八届董事会第五次会议和第八届监事会第三次会议,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
估计和会计差错更正》《公开发行证券的公司信息披露编报规则第?19?号——财
务信息的更正及相关披露》的相关规定,公司前期会计差错更正具体情况如下:
一、前期会计差错事项更正原因及内容
子公司成都史纪生物制药有限公司(以下简称“史纪生物”)2023年第一季度、
情形;其中不当确认收入对公司2023年第一季度、2023年半年度合并报表影响金
额分别为8,406,554.32元、8,848,213.69元;虚增收入对公司2023前三季度合并
报表影响金额为16,812,174.79元。
对第一季度和第二季度相关费用进行了分期确认调整,调整后对第一季度、第二
季?度?和?第?三?季?度?费?用?影?响?金?额?分?别?为?-64,857.01?元?、?-1,405,129.54?元?和
-1,016,169.82元。
基于以上事项,根据《企业会计准则》和公司会计政策的规定,为了更客观、
公允地反映公司财务状况和经营成果,公司对2023年第一季度财务报表、2023
年半年度财务报表、2023年前三季度财务报表全面进行了追溯调整。
二、不当确认收入及虚增收入对财务报表项目的影响
不当确认收入及虚增收入具体对2023年第一季度、2023年半年度、2023年前
三季度财务报表的相关影响如下:
(一)对2023年第一季度财务报表相关影响
金额单位:人民币元(下同)
影响项目??????????????????调整前金额????????????????影响金额
存货???????????????????29,824,204.13???????3,309,875.27
流动资产合计???????????????????749,009,185.54???????3,309,875.27
资产总计?????????????????1,327,981,593.12???????3,309,875.27
合同负债????????????????????5,984,352.05???????8,658,751.00
应交税费??????????????????????944,932.14????????-282,460.28
其他应付款???????????????????16,026,571.49?????????-10,444.43
流动负债合计????????????????????83,168,157.40???????8,365,846.29
负债合计???????????????????107,898,486.37???????8,365,846.29
未分配利润?????????????????-181,413,402.88??????-3,539,179.71
归属于母公司所有者权益合计????????????????1,146,764,954.51??????-3,539,179.71
少数股东权益???????????????????73,318,152.24??????-1,516,791.31
所有者权益合计?????????????????1,220,083,106.75??????-5,055,971.02
负债和所有者权益总计????????????????1,327,981,593.12???????3,309,875.27
影响项目??????????调整前金额???????????????影响金额
营业收入???????????29,298,048.67??????-8,406,554.32
营业成本???????????13,672,410.78??????-3,320,319.70
税金及附加??????????????496,349.52?????????-30,263.60
营业利润????????????5,173,787.86??????-5,055,971.02
利润总额????????????5,168,728.00??????-5,055,971.02
净利润?????????????5,168,728.00??????-5,055,971.02
归属于母公司所有者的净利润???????4,774,983.01??????-3,539,179.71
少数股东损益?????????????452,034.87??????-1,516,791.31
综合收益总额???????????1,154,797.96??????-5,055,971.02
归属于母公司所有者的综合收
益总额
归属于少数股东的综合收益总
额
基本每股收益?????????????????0.0042????????????-0.0031
稀释每股收益?????????????????0.0042????????????-0.0031
(二)对2023年半年度财务报表相关影响
金额单位:人民币元
影响项目??????????调整前金额???????????????影响金额
存货????????????45,345,764.94??????2,622,365.22
流动资产合计??????????720,899,003.04??????2,622,365.22
递延所得税资产??????????11,175,041.65????????929,099.24
非流动资产合计?????????575,496,705.53????????929,099.24
资产总计?????????1,296,395,708.57??????3,551,464.46
合同负债????????????1,712,407.63??????9,113,660.10
应交税费??????????????813,696.99???????-297,299.98
流动负债合计???????????68,285,366.66??????8,816,360.12
负债合计????????????89,485,459.74??????8,816,360.12
未分配利润?????????-206,982,170.38???-3,685,426.96
归属于母公司所有者权益合计????1,136,658,701.30???-3,685,426.96
少数股东权益???????????70,251,547.53???-1,579,468.70
所有者权益合计???????1,206,910,248.83???-5,264,895.66
负债和所有者权益总计??????1,296,395,708.57????3,551,464.46
影响项目??????????调整前金额?????????????影响金额
营业收入????????????53,349,196.03???-8,848,213.69
营业成本????????????30,798,971.56???-2,622,365.22
税金及附加????????????1,524,602.05??????-31,853.57
营业利润???????????-23,427,629.44???-6,193,994.90
利润总额???????????-23,502,911.72???-6,193,994.90
所得税费用?????????????-104,672.68?????-929,099.24
净利润???????????-23,398,239.04???-5,264,895.66
归属于母公司所有者的净利润??????-20,783,669.20???-3,685,426.96
少数股东损益???????????-2,614,569.84???-1,579,468.70
综合收益总额??????????-12,018,059.96???-5,264,895.66
归属于母公司所有者的综合收
-9,403,490.12???-3,685,426.96
益总额
归属于少数股东的综合收益总
-2,614,569.84???-1,579,468.70
额
基本每股收益?????????????????-0.0183?????????-0.0033
稀释每股收益?????????????????-0.0183?????????-0.0033
影响项目??????????调整前金额?????????????影响金额
未分配利润-本期增减变动?????-20,793,879.53????-3,685,426.96
未分配利润-综合收益总额?????-20,783,669.20????-3,685,426.96
未分配利润-本期期末余额????-206,982,170.38????-3,685,426.96
少数股东权益-本期增减变动??????-2,614,569.84????-1,579,468.70
少数股东权益-综合收益总额???????-2,614,569.84?????-1,579,468.70
少数股东权益-本期期末余额???????70,251,547.53?????-1,579,468.70
所有者权益合计-本期增减变动?????-12,018,059.96?????-5,264,895.66
所有者权益合计-综合收益总额?????-12,018,059.96?????-5,264,895.66
所有者权益合计-本期期末余额???1,206,910,248.83?????-5,264,895.66
(三)对2023年前三季度财务报表相关影响
金额单位:人民币元
影响项目??????????调整前金额???????????????影响金额
其他应收款????????????2,023,971.30??????2,420,236.08
存货?????????????40,969,574.06??????2,842,310.67
流动资产合计??????????723,897,440.38??????5,262,546.75
递延所得税资产??????????11,176,990.81??????1,720,665.63
非流动资产合计?????????572,253,197.20??????1,720,665.63
资产总计?????????1,296,150,637.58??????6,983,212.38
应交税费???????????????935,257.30???????-564,889.07
其他应付款????????????5,637,757.53?????17,298,540.03
流动负债合计???????????78,579,627.48?????16,733,650.96
负债合计????????????97,350,889.22?????16,733,650.96
未分配利润?????????-212,861,215.40?????-6,825,307.01
归属于母公司所有者权益合计????1,128,858,475.64?????-6,825,307.01
少数股东权益???????????69,941,272.72?????-2,925,131.57
所有者权益合计???????1,198,799,748.36?????-9,750,438.58
负债和所有者权益总计??????1,296,150,637.58??????6,983,212.38
影响项目??????????调整前金额???????????????影响金额
营业总收入???????????84,514,852.59?????-16,812,174.79
营业成本????????????43,256,938.54??????-2,860,310.67
税金及附加????????????2,080,252.28?????????-60,523.83
管理费用???????????49,247,592.49????-2,420,236.08
营业利润??????????-29,519,109.15???-11,471,104.21
利润总额??????????-29,676,118.76???-11,471,104.21
所得税费用????????????-159,219.92????-1,720,665.63
净利润??????????-29,516,898.84????-9,750,438.58
归属于母公司所有者的净利润?????-26,592,054.19????-6,825,307.01
少数股东损益??????????-2,924,844.65????-2,925,131.57
综合收益总额?????????-20,128,560.43????-9,750,438.58
归属于母公司所有者的综合收
-17,203,715.78????-6,825,307.01
益总额
归属于少数股东的综合收益总
-2,924,844.65????-2,925,131.57
额
基本每股收益????????????????-0.0234??????????-0.0061
稀释每股收益????????????????-0.0234??????????-0.0061
影响项目??????????调整前金额????????????影响金额
销售商品、提供劳务收到的现金????101,955,341.78???-21,097,490.00
经营活动现金流入小计???????126,803,041.58???-21,097,490.00
支付其他与经营活动有关的现金?????51,332,245.48????-2,420,236.08
经营活动现金流出小计???????160,664,758.19????-2,420,236.08
经营活动产生的现金流量净额?????-33,861,716.61???-18,677,253.92
取得借款收到的现金?????????????????????????21,097,490.00
筹资活动现金流入小计?????????????????????????21,097,490.00
偿还债务支付的现金??????????????????????????2,420,236.08
筹资活动现金流出小计?????????4,204,834.92?????2,420,236.08
筹资活动产生的现金流量净额??????-4,204,834.92????18,677,253.92
三、会计差错调整对财务报表项目的影响
会计差错调整具体对2023年第一季度、2023年半年度、2023年前三季度财务
报表的相关影响如下:
(一)对2023年第一季度财务报表相关影响
金额单位:人民币元
影响项目??????????调整前金额???????????????影响金额
其他流动资产???????????????1,149,097.28????????64,857.01
流动资产合计?????????????749,009,185.54????????64,857.01
资产总计?????????????1,327,981,593.12????????64,857.01
未分配利润?????????????-181,413,402.88????????45,399.91
归属于母公司所有者权益合计????1,146,764,954.51????????45,399.91
少数股东权益??????????????73,318,152.24????????19,457.10
所有者权益合计??????????1,220,083,106.75????????64,857.01
负债和所有者权益总计???????1,327,981,593.12????????64,857.01
影响项目????????调整前金额??????????????影响金额
管理费用?????????14,217,180.42???????-15,552.00
研发费用??????????3,993,344.76???????-49,305.01
营业利润??????????5,173,787.86????????64,857.01
利润总额??????????5,168,728.00????????64,857.01
净利润???????????5,227,017.88????????64,857.01
归属于母公司所有者的净利润????????4,774,983.01????????45,399.91
少数股东损益?????????????452,034.87????????19,457.10
综合收益总额???????????1,154,797.96????????64,857.01
归属于母公司所有者的综合收益
总额
归属于少数股东的综合收益总额?????????452,034.87????????19,457.10
(二)对2023年半年度财务报表相关影响
金额单位:人民币元
影响项目?????????调整前金额?????????????影响金额
其他流动资产??????????????1,198,042.91??????777,919.54
流动资产合计?????????720,899,003.04??????777,919.54
递延所得税资产??????????11,175,041.65?????-292,385.51
非流动资产合计?????????575,496,705.53?????-292,385.51
资产总计????????1,296,395,708.57??????485,534.03
其他应付款????????????5,071,421.61?????-627,210.00
流动负债合计??????????68,285,366.66?????-627,210.00
负债合计???????????89,485,459.74?????-627,210.00
未分配利润?????????-206,982,170.38??????778,920.82
归属于母公司所有者权益合计???1,136,658,701.30??????778,920.82
少数股东权益??????????70,251,547.53??????333,823.21
所有者权益合计???????1,206,910,248.83????1,112,744.03
负债和所有者权益总计?????1,296,395,708.57??????485,534.03
影响项目?????????调整前金额?????????????影响金额
销售费用???????????11,013,294.62???-1,334,315.88
管理费用???????????31,354,304.29??????-26,045.61
研发费用????????????7,403,817.69??????-44,768.05
营业利润??????????-23,427,629.44????1,405,129.54
利润总额??????????-23,502,911.72????1,405,129.54
所得税费用?????????????-104,672.68??????292,385.51
净利润???????????-23,398,239.04????1,112,744.03
归属于母公司所有者的净利润?????-20,783,669.20??????778,920.82
少数股东损益??????????-2,614,569.84??????333,823.21
综合收益总额?????????-12,018,059.96????1,112,744.03
归属于母公司所有者的综合收
-9,403,490.12??????778,920.82
益总额
归属于少数股东的综合收益总??????-2,614,569.84??????333,823.21
额
基本每股收益?????????????????-0.0183????????????0.0007
稀释每股收益?????????????????-0.0183????????????0.0007
影响项目???????????调整前金额??????????????影响金额
未分配利润-本期增减变动??????-20,793,879.53????????778,920.82
未分配利润-综合收益总额??????-20,783,669.20????????778,920.82
未分配利润-本期期末余额?????-206,982,170.38????????778,920.82
少数股东权益-本期增减变动???????-2,614,569.84????????333,823.21
少数股东权益-综合收益总额???????-2,614,569.84????????333,823.21
少数股东权益-本期期末余额???????70,251,547.53????????333,823.21
所有者权益合计-本期增减变动?????-12,018,059.96??????1,112,744.03
所有者权益合计-综合收益总额?????-12,018,059.96??????1,112,744.03
所有者权益合计-本期期末余额???1,206,910,248.83??????1,112,744.03
(三)对2023年前三季度财务报表相关影响
金额单位:人民币元
影响项目???????????调整前金额??????????????影响金额
其他流动资产??????????????968,161.41????????388,959.82
流动资产合计??????????723,897,440.38????????388,959.82
递延所得税资产??????????11,176,990.81???????-488,127.84
非流动资产合计?????????572,253,197.20???????-488,127.84
资产总计?????????1,296,150,637.58????????-99,168.02
其他应付款????????????5,637,757.53???????-627,210.00
流动负债合计???????????78,579,627.48???????-627,210.00
负债合计????????????97,350,889.22???????-627,210.00
未分配利润?????????-212,861,215.40????????369,629.38
归属于母公司所有者权益合计????1,128,858,475.64????????369,629.38
少数股东权益???????????69,941,272.72????????158,412.60
所有者权益合计????????????????1,198,799,748.36????????????528,041.98
负债和所有者权益总计??????????????1,296,150,637.58????????????-99,168.02
影响项目???????????????????调整前金额???????????????影响金额
销售费用????????????????????17,840,980.76????????-980,762.97
管理费用????????????????????49,247,592.49?????????-13,022.82
研发费用????????????????????10,772,028.81?????????-22,384.03
营业利润???????????????????-29,519,109.15???????1,016,169.82
利润总额???????????????????-29,676,118.76???????1,016,169.82
所得税费用?????????????????????????-159,219.92?????????488,127.84
净利润????????????????????-29,516,898.84?????????528,041.98
归属于母公司所有者的净利润????????????????????-26,592,054.19?????????369,629.38
少数股东损益??????????????????????-2,924,844.65?????????158,412.60
综合收益总额?????????????????????-20,128,560.43?????????528,041.98
归属于母公司所有者的综合收益
-17,203,715.78?????????369,629.38
总额
归属于少数股东的综合收益总额????????????????????-2,924,844.65?????????158,412.60
基本每股收益????????????????????????????-0.0234?????????????0.0003
稀释每股收益????????????????????????????-0.0234?????????????0.0003
四、不当确认收入、虚增收入、会计差错调整事项合计对财务报表项目的影
响
不当确认收入、虚增收入、会计差错调整事项合计具体对2023年第一季度、
(一)对2023年第一季度财务报表相关影响
金额单位:人民币元
更正项目?????????更正前金额????????????????更正金额???????????更正后金额
存货??????????29,824,204.13????????3,309,875.27???33,134,079.40
其他流动资产????????1,149,097.28???????64,857.01??????1,213,954.29
流动资产合计??????749,009,185.54????3,374,732.28????752,383,917.82
资产总计?????1,327,981,593.12????3,374,732.28?1,331,356,325.40
合同负债?????????5,984,352.05????8,658,751.00?????14,643,103.05
应交税费???????????944,932.14?????-282,460.28????????662,471.86
其他应付款???????16,026,571.49??????-10,444.43?????16,016,127.06
流动负债合计???????83,168,157.40????8,365,846.29?????91,534,003.69
负债合计???????107,898,486.37????8,365,846.29????116,264,332.66
未分配利润??????-181,413,402.88???-3,493,779.80???-184,907,182.68
归属于母公司所
有者权益合计
少数股东权益???????73,318,152.24???-1,497,334.21?????71,820,818.03
所有者权益合计???1,220,083,106.75???-4,991,114.01?1,215,091,992.74
负债和所有者权
益总计
更正项目????????更正前金额????????????更正金额?????????????更正后金额
营业收入????????29,298,048.67???-8,406,554.32?????20,891,494.35
营业成本????????13,672,410.78???-3,320,319.70?????10,352,091.08
税金及附加??????????496,349.52??????-30,263.60????????466,085.92
管理费用????????14,217,180.42??????-15,552.00?????14,201,628.42
研发费用?????????3,993,344.76??????-49,305.01??????3,944,039.75
营业利润?????????5,173,787.86???-4,991,114.01????????182,673.85
利润总额?????????5,168,728.00???-4,991,114.01????????177,613.99
净利润?????????5,227,017.88???-4,991,114.01????????235,903.87
归属于母公司所
有者的净利润
少数股东损益??????????452,034.87???-1,497,334.21?????-1,045,299.34
综合收益总额????????1,154,797.96???-4,991,114.01?????-3,836,316.05
归属于母公司所
有者的综合收益?????????702,763.09????-3,493,779.80?????-2,791,016.71
总额
归属于少数股东
的综合收益总额
基本每股收益?????????????0.0042??????????-0.0031????????????0.0011
稀释每股收益?????????????0.0042??????????-0.0031????????????0.0011
(二)对2023年半年度财务报表相关影响
金额单位:人民币元(下同)
更正项目????????更正前金额?????????????更正金额????????????更正后金额
存货????????45,345,764.94?????2,622,365.22?????47,968,130.16
其他流动资产????????1,198,042.91???????777,919.54??????1,975,962.45
流动资产合计??????720,899,003.04?????3,400,284.76????724,299,287.80
递延所得税资产??????11,175,041.65???????636,713.73?????11,811,755.38
非流动资产合计?????575,496,705.53???????636,713.73????576,133,419.26
资产总计??????1,296,395,708.57????4,036,998.49?1,300,432,707.06
合同负债????????1,712,407.63?????9,113,660.10?????10,826,067.73
应交税费??????????813,696.99??????-297,299.98????????516,397.01
其他应付款????????5,071,421.61??????-627,210.00??????4,444,211.61
流动负债合计???????68,285,366.66?????8,189,150.12?????76,474,516.78
负债合计????????89,485,459.74?????8,189,150.12?????97,674,609.86
未分配利润?????-206,982,170.38????-2,906,506.14???-209,888,676.52
归属于母公司所有
者权益合计
少数股东权益???????70,251,547.53????-1,245,645.49?????69,005,902.04
所有者权益合计????1,206,910,248.83???-4,152,151.63?1,202,758,097.20
负债和所有者权益
总计
更正项目???????更正前金额????????????更正金额????????????更正后金额
营业收入???????53,349,196.03???-8,848,213.69????44,500,982.34
营业成本???????30,798,971.56???-2,622,365.22????28,176,606.34
税金及附加???????1,524,602.05??????-31,853.57?????1,492,748.48
销售费用???????11,013,294.62???-1,334,315.88?????9,678,978.74
管理费用???????31,354,304.29??????-26,045.61????31,328,258.68
研发费用????????7,403,817.69??????-44,768.05?????7,359,049.64
营业利润??????-23,427,629.44???-4,788,865.36???-28,216,494.80
利润总额??????-23,502,911.72???-4,788,865.36???-28,291,777.08
所得税费用????????-104,672.68?????-636,713.73??????-741,386.41
净利润??????-23,398,239.04???-4,152,151.63???-27,550,390.67
归属于母公司所
-20,783,669.20???-2,906,506.14???-23,690,175.34
有者的净利润
少数股东损益??????-2,614,569.84???-1,245,645.49????-3,860,215.33
综合收益总额?????-12,018,059.96???-4,152,151.63???-16,170,211.59
归属于母公司所
有者的综合收益?????-9,403,490.12???-2,906,506.14???-12,309,996.26
总额
归属于少数股东
-2,614,569.84???-1,245,645.49????-3,860,215.33
的综合收益总额
基本每股收益????????????-0.0183?????????-0.0026??????????-0.0209
稀释每股收益????????????-0.0183?????????-0.0026??????????-0.0209
更正项目??????更正前金额?????????????更正金额???????????更正后金额
未分配利润-本期
-20,793,879.53???-2,906,506.14???-23,700,385.67
增减变动
未分配利润-综合
-20,783,669.20???-2,906,506.14???-23,690,175.34
收益总额
未分配利润-本期
-206,982,170.38???-2,906,506.14???-209,888,676.52
期末余额
少数股东权益-本
-2,614,569.84???-1,245,645.49?????-3,860,215.33
期增减变动
少数股东权益-综
-2,614,569.84???-1,245,645.49?????-3,860,215.33
合收益总额
少数股东权益-本
期期末余额
所有者权益合计-
-12,018,059.96???-4,152,151.63????-16,170,211.59
本期增减变动
所有者权益合计-
-12,018,059.96???-4,152,151.63????-16,170,211.59
综合收益总额
所有者权益合计-
本期期末余额
(三)对2023年前三季度财务报表相关影响
金额单位:人民币元(下同)
更正项目????????更正前金额?????????????更正金额????????????更正后金额
其他应收款?????????2,023,971.30????2,420,236.08??????4,444,207.38
存货??????????40,969,574.06????2,842,310.67?????43,811,884.73
其他流动资产???????????968,161.41??????388,959.82??????1,357,121.23
流动资产合计???????723,897,440.38????5,651,506.57????729,548,946.95
递延所得税资产???????11,176,990.81????1,232,537.79?????12,409,528.60
非流动资产合计??????572,253,197.20????1,232,537.79????573,485,734.99
资产总计??????1,296,150,637.58????6,884,044.36?1,303,034,681.94
应交税费????????????935,257.30?????-564,889.07????????370,368.23
其他应付款?????????5,637,757.53???16,671,330.03?????22,309,087.56
流动负债合计????????78,579,627.48???16,106,440.96?????94,686,068.44
负债合计?????????97,350,889.22???16,106,440.96????113,457,330.18
未分配利润??????-212,861,215.40???-6,455,677.62????-219,316,893.02
归属于母公司所
有者权益合计
少数股东权益???????69,941,272.72???-2,766,718.98??????67,174,553.74
所有者权益合计???1,198,799,748.36???-9,222,396.60?1,189,577,351.76
负债和所有者权
益总计
更正项目????????更正前金额?????????????更正金额?????????????更正后金额
营业总收入???????84,514,852.59???-16,812,174.79?????67,702,677.80
营业成本????????43,256,938.54????-2,860,310.67?????40,396,627.87
税金及附加????????2,080,252.28???????-60,523.83??????2,019,728.45
销售费用????????17,840,980.76??????-980,762.97?????16,860,217.79
管理费用????????49,247,592.49????-2,433,258.90?????46,814,333.59
研发费用????????10,772,028.81???????-22,384.03?????10,749,644.78
营业利润???????-29,519,109.15???-10,454,934.39????-39,974,043.54
利润总额???????-29,676,118.76???-10,454,934.39????-40,131,053.15
所得税费用?????????-159,219.92????-1,232,537.79?????-1,391,757.71
净利润???????-29,516,898.84????-9,222,396.60????-38,739,295.44
归属于母公司所
-26,592,054.19????-6,455,677.62????-33,047,731.81
有者的净利润
少数股东损益???????-2,924,844.65????-2,766,718.98?????-5,691,563.63
综合收益总额??????-20,128,560.43????-9,222,396.60????-29,350,957.03
归属于母公司所
有者的综合收益?????-17,203,715.78????-6,455,677.62????-23,659,393.40
总额
归属于少数股东
-2,924,844.65????-2,766,718.98?????-5,691,563.63
的综合收益总额
基本每股收益?????????????-0.0234??????????-0.0057???????????-0.0291
稀释每股收益?????????????-0.0234??????????-0.0057??????????-0.0291
更正项目????????更正前金额?????????????更正金额????????????更正后金额
销售商品、提供劳
务收到的现金
经营活动现金流入
小计
支付其他与经营活
动有关的现金
经营活动现金流出
小计
经营活动产生的现
-33,861,716.61???-18,677,253.92???-52,538,970.53
金流量净额
取得借款收到的现
金
筹资活动现金流入
小计
偿还债务支付的现
金
筹资活动现金流出
小计
筹资活动产生的现
-4,204,834.92????18,677,253.92????14,472,419.00
金流量净额
五、相关意见
本次前期会计差错更正不会导致公司已披露的相关年度财务报表出现盈亏
性质的改变,符合《公开发行证券的公司信息披露编报规则第19号——财务信息
的更正及相关披露》《企业会计准则》等规定,有利于提高公司信息披露质量、
真实准确地反映公司当期的财务状况和经营成果。
本次前期会计差错更正符合《企业会计准则第28号—会计政策、会计估计变
更和差错更正》《公开发行证券的公司信息披露编报规则第19号—财务信息的更
正及相关披露》等相关文件的规定,更正后的财务数据及财务报表能够客观、公
允地反映公司当期财务状况和经营成果,有利于提高公司财务信息质量;本次前
期会计差错更正事项的审议及表决符合相关法律法规的要求;监事会同意公司本
次前期会计差错更正事项。
公司本次前期会计差错更正符合《企业会计准则第28号——会计政策、会计
估计变更及差错更正》和《公开发行证券的公司信息披露编报规则第19号——财
务信息的更正及相关披露》等相关文件的规定,更正后的信息能够更加客观、公
允地反映公司当期的财务状况和经营成果,审计委员会同意公司本次前期会计差
错更正。
公司本次前期会计差错更正符合《企业会计准则第28号—会计政策、会计估
计变更和差错更正》《公开发行证券的公司信息披露编报规则第19号—财务信息
的更正及相关披露》的有关规定,本次会计差错更正的审议和表决程序合法、有
效,更正后的财务信息更加客观公允地反映公司实际情况和财务信息,独立董事
一致同意公司上述前期会计差错更正事项,同时要求公司今后加强日常财务核算
的管理,加强相关人员的培训和监督。
六、报备文件
(更正后)、2023?年前三季度合并财务报表(更正后)。
特此公告。
贤丰控股股份有限公司
董事会