With regard to the attention letter on Jilin Liyuan Precision Manufacturing Co.Ltd(002501) , the attention letter of the company Department [2022] No. 89 Jilin Liyuan Precision Manufacturing Co.Ltd(002501) the board of directors:
On January 29, 2022, your company disclosed the annual performance forecast for 2021, which shows that it is expected to realize an operating revenue of 350 million yuan to 380 million yuan in 2021, and the operating revenue after deduction is 330 million yuan to 360 million yuan; The net profit attributable to the shareholders of the listed company is - 500 million yuan to - 420 million yuan, and the net profit after deducting non recurring profits and losses is - 620 million yuan to - 540 million yuan. Our department is concerned about this.
1. Your company is requested to verify the compliance and accuracy of the recognition of the company's operating income, explain the deduction of the company's operating income and the basis for judgment, and check whether the deduction of operating income is complete in detail according to the relevant provisions on "matters related to the deduction of operating income" in the self regulatory guide for listed companies No. 1 - business handling of the exchange. If not, Please deduct and recalculate the amount of operating income after deduction.
2. The performance forecast shows that during the reporting period, the recovery of the company's capacity utilization did not meet expectations, and there are signs of impairment of fixed assets. After preliminary judgment, 292 million yuan of provision for impairment of fixed assets is required, resulting in large losses in the reporting period. Please explain the specific conditions of the above fixed assets, the reasons, basis and specific calculation process of the provision for impairment of fixed assets, and whether the provision for impairment in the previous period and the current period is sufficient and reasonable.
3. The net profit of the company after deducting non recurring profits and losses from 2018 to 2020 has been negative for three consecutive years. The performance forecast shows that the net profit of the company after deducting non recurring profits and losses in 2021 is still negative. During the reporting period, the production and operation of the company fully recovered, but the production and sales volume is still low, and the company has operating losses. Please explain whether there is uncertainty in the company's ability to continue operation, the countermeasures taken and planned to be taken, and give sufficient risk tips in combination with the composition of main business, current production and operation status and expected losses in the current period.
4. Ask the annual audit accountant to check the above problems and give clear opinions.
Our ministry is concerned about this. Please make a written statement on the above issues, submit the relevant explanatory materials to our department for disclosure before February 11, 2022, and send a copy to the dispatched office at the same time. At the same time, remind your company and all directors, supervisors and senior managers to strictly abide by the securities law, the company law and other laws and regulations, as well as the stock listing rules of the exchange, and perform the obligation of information disclosure truthfully, accurately, completely, timely and fairly.
We are writing to inform you that
Shenzhen Stock Exchange listed company management department 1 January 29, 2022
