Securities code: Gosun Holdings Co.Ltd(000971) securities abbreviation: St Gaosheng Announcement No.: 202230 Gosun Holdings Co.Ltd(000971)
Announcement on correction and retroactive adjustment of accounting errors in the previous period
The company and all members of the board of directors guarantee that the information disclosed is true, accurate and complete without false records, misleading statements or major omissions.
Gosun Holdings Co.Ltd(000971) (hereinafter referred to as "the company") held the third meeting of the 10th board of directors on April 25, 2022, deliberated and adopted the proposal on correction and retroactive adjustment of accounting errors in the previous period. In order to comply with the relevant provisions and requirements of the accounting standards for business enterprises and the rules for the preparation and reporting of information disclosure of companies offering securities to the public No. 19 - correction and related disclosure of financial information, more objectively and accurately reflect the company's financial situation and improve the quality of the company's financial information, according to the special words of Zhongxing caiguanghua audit issued by Zhongxing caiguanghua certified public accountants
According to the audit opinion of (2022) No. 223016, the company corrected the accounting errors in the financial reports of 2019 and 2020. The details of the corrections are as follows.
1、 Reasons for correction of accounting errors in the previous period
(I) according to the guidelines for the application of regulatory rules - Accounting No. 1 (1-7 contingent consideration for business combinations not under the same control), in the contingent consideration formed by business combinations not under the same control, if the purchaser determines the number of its own shares to be recovered according to the performance of the target company, the contingent consideration does not meet the conditions of "fixed for fixed" on the purchase date, and is not an equity instrument, but a financial asset. Therefore, the purchaser shall classify the contingent consideration as financial assets measured at fair value through profit or loss on the acquisition date. With the determination of the actual performance of the target company, the purchaser can determine the specific number of its own shares that should be recovered in the current period, then on the current balance sheet date, if the contingent consideration meets the conditions of "fixed for fixed", it shall be reclassified into equity instruments (other equity instruments), measured at the fair value of relevant shares on the reclassification date, and the subsequent changes in fair value of relevant shares will not be accounted for. When the shares are actually received and cancelled, the recognition of the above other equity instruments shall be terminated, and the share capital and capital reserve shall be adjusted accordingly.
According to the profit commitment agreement signed by the company and Yuan Jianing and Wang Yu, the former shareholders of Shanghai yingyue Network Technology Co., Ltd
It is proposed that the performance commitment period will end on December 31, 2019, and the company shall pay according to the determined number of fixed compensation shares
The trading financial assets recognized in the early stage are reclassified into other equity instruments for accounting, and the company's 2019 and 2020
It is still listed in the accounting of trading financial assets in the annual financial statements. The company adopts the retrospective restatement method for the previous period
Correct accounting errors.
(II) according to the company's self-examination, the company's subsidiary Shanghai Youchi Network Technology Co., Ltd. had outstanding problems in 2020
Timely account the changed purchase contract, resulting in less recognition of operating costs.
According to the accounting standards for Business Enterprises No. 28 - changes or error correction of accounting policies and accounting estimates
Rules for the preparation of information disclosure of companies issuing securities No. 19 - correction and related disclosure of financial information, etc
According to relevant regulations, the company adjusted the financial statements of 2019 and 2020.
2、 Impact of corrections on main accounting data and financial indicators in 2019 and 2020
Correction before and after project correction
20202019 20202019 20202019 20202019
Attributable to listed companies
Net profit of shareholders of the company 10097021597 -6301818987311783337054 -6045481840116863154572563371472 profit (yuan) attributable to shareholders of listed companies
Non recurring profit and loss - 9836117608 -66317150142 -10152693687 -66317150142 -316576079 0.00 net profit (yuan) basic earnings per share
(yuan / share) 0.10 -0.59 0.11 -0.56 0.01 0.03
Diluted earnings per share
(yuan / share) 0.10 -0.59 0.11 -0.56 0.01 0.03
Weighted average net assets
Yield 8.63% - 42.56%, 10.70% - 40.76%, 0.02
End of 2020 end of 2019 end of 2020 end of 2019 end of 2020 end of 2019
Total assets (yuan): 2160900455 Glodon Company Limited(002410) 535538542086308725512308 Dalian Friendship (Group) Co.Ltd(000679) 66 -7459172949 -10253485888
Attributable to listed companies
Net capital of shareholders of the company 121995365939111898344342115991566980104208229926 - Shaanxi Baoguang Vacuum Electronic Apparatus Co.Ltd(600379) 8959 -7690114416 assets (yuan)
3、 Specific impact of corrections on the consolidated and the company's financial statements in 2019 and 2020
1. Impact on the consolidated balance sheet as of December 31, 2019
December 31, 2019
Amount before correction amount after correction
Trading financial assets 10253485888 -10253485888 0
Deferred income tax liabilities 3844713501 -25633714721281342029
Other equity instruments 0 -10253485888 -10253485888
Undistributed profit -3118099493272563371472 -309246577855
2. Impact on the company's balance sheet as of December 31, 2019
December 31, 2019
Amount before correction amount after correction
Trading financial assets 10253485888 -10253485888 0
Deferred income tax liabilities 2563371472 -2563371472 0
Other equity instruments -
Undistributed profit -3108275947412563371472 -30826423269
3. Impact on consolidated income statement in 2019
Project 2019
Amount before correction amount after correction
Income tax expense 332277677 -2563371472 -2231093795
4. Impact on the company's profit statement in 2019
Project 2019
Amount before correction amount after correction
Income tax expense -1251582345 -2563371472 -3814953817
5. Impact on 2019 consolidated cash flow statement
None.
6. Impact on the company's cash flow statement in 2019
None.
7. Impact on the consolidated balance sheet as of December 31, 2020
December 31, 2020
Amount before correction amount after correction
Trading financial assets 7582963840 -7582963840 0
Prepayment 114144560285773584611472191874
Other current assets 3251380674101886783261569352
Deferred income tax assets 908981838558663679648205
Accounts payable 1650705684444036697016947423814
Deferred income tax liabilities 2929970907 -18957409601034229947
Other equity instruments 0 -10253485888 -10253485888
Undistributed profit -3017129277304249686929 -297463240801
8. Impact on the company's balance sheet as of December 31, 2020
December 31, 2020
Amount before correction amount after correction
Trading financial assets 7582963840 -7582963840 0
Deferred Tax Liability
