Jilin Liyuan Precision Manufacturing Co.Ltd(002501)
Financial statement report of 2021
Jilin Liyuan Precision Manufacturing Co.Ltd(002501) (hereinafter referred to as "Liyuan refining company or company") in 2021
The financial statements have been audited by Asia Pacific (Group) Certified Public Accountants (special general partnership) and issued an unsecured statement
The audit report of the leave opinion and strengthen the investigation section (yksz [2022] No. 01110849). audit opinion
In our opinion, the attached financial statements are prepared in accordance with the accounting standards for business enterprises in all material aspects,
It fairly reflects the consolidated and financial position of Liyuan refining as of December 31, 2021 and the balance sheet of 2021
And the company's operating results and cash flow.
Highlights are:
1. We remind users of the financial statements to pay attention to may 2021, as described in note 14 to the financial statements
On the 26th, Jilin Liyuan Precision Manufacturing Co.Ltd(002501) received the investigation report issued by China Securities Regulatory Commission
Notice (jzjzz No. 2021002), because the company is suspected of illegal information disclosure, the CSRC
Decided to file a case for investigation. As of the reporting date, the CSRC's investigation on the company is still in progress.
The contents of this paragraph shall not affect the issued audit opinion.
2. We remind the users of the financial statements to pay attention, as described in note XII (II) to the financial statements, as of 2022
On April 25, 2004, the company had litigation disputes due to false statements. According to the certificate issued by Jilin Shengxuan law firm
Analysis of the amount of compensation to be paid in the civil compensation case of misrepresentation infringement of Jilin Liyuan Precision Manufacturing Co.Ltd(002501) securities
According to the legal opinion, Liyuan refining is expected to bear the investor losses and case acceptance fees for the above litigation matters
The total amount to be compensated is about RMB 943860619. It is not excluded that there are still investors to the law after the report date
It is possible that the court may file a lawsuit and claim. For such cases, the amount cannot be reliably measured, so it is not recognized as estimated
liabilities. The contents of this paragraph shall not affect the issued audit opinion.
The board of directors of the company has issued special instructions on the above emphasized matters.
The company's financial statements for 2021 are reported as follows:
1、 Changes in main accounting data and financial indicators
Unit: RMB
Year on year increase or decrease of the project from 2021 to 2020 (%)
Operating income (yuan): 3669578512210416980936 252.27%
Net profit attributable to shareholders of listed company (yuan) -44937429859492880221822 - 109.12%
Net profit attributable to shareholders of listed company after deducting 39.38% of non recurring profit and loss of -59074649356 -97452906165 (yuan)
Net cash flow from operating activities (yuan) -710042218907066829142 - 110475%
Basic earnings per share (yuan / share) -0.13 1.39 - 109.35%
Diluted earnings per share (yuan / share) -0.13 1.39 - 109.35%
Weighted average return on net assets -23.82% --
Total assets (yuan): 229494693352350153139981 - 34.46%
Net assets attributable to shareholders of listed companies (yuan): 166152715874211288776269 - 21.36%
2、 Description of changes in main financial indicators
(I) assets, liabilities and owner's equity:
1. As of December 31, 2021, the total assets of the company were 22949469 million yuan, a decrease from the beginning of the year
The creditors paid 1.258 million yuan of taxes and fees during the reporting period
The company reported an increase in capital expenditures such as purchasing raw materials, paying water and electricity fees, paying employee salaries and paying social security
The impairment of the company's assets and the liquidation of the company's debt receivable are reported, and the company's debt receivable is increased
Due to the cancellation of creditor's rights and debts payable.
(1) The monetary capital decreased by 8504491 million yuan compared with the beginning of the year, mainly due to the company's payment to creditors during the reporting period
Pay restructuring fees, pay taxes, purchase raw materials, pay water and electricity fees, pay employee salaries and
Due to the increase of social security and other capital expenditure.
(2) Notes receivable increased by 1142305 million yuan over the beginning of the year, mainly due to the increase in notes received by the company during the reporting period
And the increase of bill discount business.
(3) Accounts receivable decreased by 244578 million yuan compared with the beginning of the year, mainly due to the company's cooperation with Zhishengda during the reporting period
For the liquidation of creditor's rights and debts, the company shall write off the creditor's rights received and debts payable, and the company operates credit independently during the reporting period
Due to the increase of sales business.
(4) Accounts receivable financing increased by 304562 million yuan over the beginning of the year, mainly due to the company's bill business in the reporting period
Increase.
(5) The advance payment increased by 222311 million yuan over the beginning of the year, mainly due to the advance payment of raw materials purchased by the company during the reporting period
Due to increased payments.
(6) Other receivables decreased by 1826441 million yuan compared with the beginning of the year, mainly due to the company's cooperation with Zhisheng Dajin in the reporting period
Liquidation of creditor's rights and debts of the bank, write off of creditor's rights received and debts payable by the company, resulting in reduction of other receivables, etc
Caused by.
(7) The inventory increased by 471646 million yuan compared with the beginning of the year, mainly due to the increase in the stock of raw materials purchased by the company during the reporting period
Due to the increase of inventory, finished products and products in process.
(8) Other current assets increased by 120973 million yuan compared with the beginning of the year, mainly due to the increase of input tax allowance of value-added tax in the reporting period.
(9) Fixed assets decreased by 4211962 million yuan compared with the beginning of the year, mainly due to the increase in the company's provision for depreciation of fixed assets and provision for impairment loss of fixed assets in the reporting period.
(10) The construction in progress increased by 256463 million yuan compared with the beginning of the year, mainly due to the increase of environmental protection transformation and equipment technical transformation of the company in the reporting period.
(11) The right to use assets increased by 1209700 yuan compared with the beginning of the year, mainly due to the company's subsidiary Shenyang Haoyang New Material Technology Co., Ltd. renting a house in yard 3, Taiyanggong Second Street, Chaoyang District, Beijing. The purpose is to live, and the lease term is 3 years.
(12) Intangible assets increased by 4.7612 million yuan over the beginning of the year, mainly due to the company's purchase of information management system during the reporting period.
(13) Other non current assets increased by 143659 million yuan over the beginning of the year, mainly due to the increase in advance payment for engineering and equipment during the reporting period.
2. As of December 31, 2021, the total liabilities of the company were 6334198 million yuan, a decrease of 7552239 million yuan compared with the beginning of the year, which was mainly due to the increase of the company's payment to creditors, payment of unpaid taxes, payment of overdue employee salaries, payment of unpaid social security and payment of manager's remuneration according to the reorganization plan during the reporting period, the liquidation of creditor's rights and debts between the company and Zhishengda, and the cancellation of creditor's rights and debts payable by the company.
(1) The short-term loan decreased by 103 million yuan compared with the beginning of the year, mainly due to the fact that in 2020, the company was ruled bankrupt and reorganized by the court, and the company implemented the reorganization plan. Because the loans of wholly-owned subsidiaries Liaoyuan Liyuan Decoration Engineering Co., Ltd. and Liaoyuan Liyuan Construction Machinery Construction Co., Ltd. were provided by the company with joint and several guarantee liabilities, The company paid stocks and cash to four rural commercial banks and rural credit cooperatives including Jilin Panshi Rural Commercial Bank Co., Ltd. during the reporting period, the company's subsidiary Liyuan decoration and construction machinery received the notice from the above four rural commercial banks and rural credit cooperatives respectively. In the notice, it was stated that the principal and interest of the loan had been paid by the company, and the principal and interest of the loan issued to the above subsidiaries of the company had been settled. Based on the above situation, the above subsidiaries of the company carried out accounting treatment, reduced short-term borrowings and recognized the income from debt restructuring.
(2) Accounts payable decreased by 596983 million yuan compared with the beginning of the year, mainly due to the company's settlement of debts at the end of the reporting period, the liquidation of creditor's rights and debts with Zhishengda, and the company's write off of creditor's rights and debts payable.
(3) Contract liabilities increased by 472400 yuan compared with the beginning of the year, mainly due to the increase of advance payment received by the company.
(4) The payroll payable decreased by 216445 million yuan compared with the beginning of the year, mainly due to the increase in the company's payment of unpaid payroll and social security in the reporting period.
(5) The tax payable decreased by 1173267 million yuan compared with the beginning of the year, which is mainly due to the increase of unpaid taxes paid by the company in the reporting period.
(6) Other payables decreased by 3045299 million yuan compared with the beginning of the year, mainly due to the company's repayment of debts and liquidation of creditor's rights and debts with Zhishengda during the reporting period, and the company's write off of creditor's rights and debts payable. (7) The non current liabilities due within one year decreased by 142234 million yuan compared with the beginning of the year, mainly due to the company's debt repayment.
(8) Other current liabilities increased by 55.43 million yuan compared with the beginning of the year, mainly due to the increase of the company's discounted undue bills business.
(9) Long term borrowings decreased by 216367 million yuan compared with the beginning of the year, mainly due to the reclassification of borrowings due within one year to non current liabilities due within one year.
(11) The lease liability increased by 1.0865 million yuan compared with the beginning of the year, mainly due to the increase in lease payment of a house leased by the company's subsidiary Shenyang Haoyang New Material Technology Co., Ltd. in yard 3, Taiyanggong Second Street, Chaoyang District, Beijing.
(12) The long-term accounts payable decreased by 1468702 million yuan compared with the beginning of the year, mainly due to the company's repayment of debts and the liquidation of creditor's rights and debts with Zhishengda, and the company's write off of creditor's rights and debts payable.
(13) The estimated liabilities decreased by 135352 million yuan compared with the beginning of the year, mainly due to the company's reversal of some accrued estimated liabilities according to the progress of litigation cases in the reporting period.
(14) The deferred income decreased by 9.7479 million yuan compared with the beginning of the year, mainly due to the government subsidies carried forward by the company on schedule.
3. As of December 31, 2021, the owner's equity of the Company attributable to the parent company was 16615272 million yuan, a decrease of 4513606 million yuan compared with the beginning of the year, which was mainly due to the company's operating losses in the reporting period and the increase in the provision of asset impairment losses.
(1) There was no change in share capital during the reporting period.
(2) There is no change in capital reserve during the reporting period.
(3) The special reserve decreased by 1.9863 million yuan compared with the beginning of the year, mainly due to the increase of work safety expenses in the reporting period.
(4) The company's accumulated undistributed profit at the end of the reporting period was negative 6788478 million yuan, and the loss in the reporting period increased by 4493743 million yuan compared with the beginning of the year, mainly due to the increase of the company's operating loss and the provision for asset impairment loss in the reporting period.
(II) profit and loss:
In 2021, the net profit attributable to the shareholders of the parent company was RMB 449374300, compared with RMB 4928802200 in the same period of last year. The operating loss in the reporting period was mainly due to the comprehensive recovery of the company's production and operation, but the production and sales volume was still low, the company's operating loss, and the increase of the company's accrued asset impairment loss in the reporting period.
(1) The operating income was 3669579 million yuan, an increase of 262788 million yuan over the same period of the previous year, mainly because the company's operating income in the current period was all from independent operation, while it was relief operation in the same period of the previous year. The company's operating income was mainly from the entrusted processing fee income of Zhisheng Dafuyuan, accounting for 77.03% of the entrusted processing fee income of Zhisheng Dafuyuan in the same period of the previous year.
(2) The operating cost was 450323 million yuan, an increase of 2199641 million yuan over the same period of the previous year, mainly due to the relief operation in the same period of the previous year, while all of them were independent operations in the reporting period.
(3) Taxes and surcharges were 166568 million yuan, an increase of 1.9854 million yuan over the same period last year, mainly due to the increase of stamp tax, land use tax and special water conservancy fund.
(4) The sales expense was 3.1119 million yuan, an increase of 680300 yuan over the same period of last year, mainly due to the increase of independent operation, personnel expenses and advertising expenses during the reporting period.
(5) The administrative expenses were 1337012 million yuan, a decrease over the same period of last year
