Securities code: Shenzhen Capstone Industrial Co.Ltd(000038) securities abbreviation: Shenzhen Capstone Industrial Co.Ltd(000038) Announcement No.: 2022028
Shenzhen Capstone Industrial Co.Ltd(000038)
Announcement on correction of previous accounting errors
The company and all members of the board of directors guarantee that the contents of the announcement are true, accurate and complete without false records, misleading statements or major omissions.
Shenzhen Capstone Industrial Co.Ltd(000038) (hereinafter referred to as "the company") held the 18th meeting of the 10th board of directors and the 14th meeting of the 10th board of supervisors on April 29, 2022, and deliberated and adopted the proposal on correction of accounting errors in the previous period respectively, It is agreed that the company will correct and adjust the company's accounting errors in the previous period in accordance with the relevant provisions of the accounting standards for Business Enterprises No. 28 - changes or error correction of accounting policies and accounting estimates and the rules for the preparation of information disclosure of companies offering securities to the public No. 19 - correction and related disclosure of financial information, as follows:
1、 Reasons for the correction of accounting errors
According to the self inspection, due to the business adjustment in 2021, the company needs to correct the revenue data of the first quarterly report, semi annual report and third quarterly report that have been confirmed by the total amount method in 2021 according to the net amount method. This correction only adjusts the revenue and cost in the above reporting period, and has no impact on the total profit, net profit and net assets in the above report.
2、 Accounting treatment of this correction of accounting errors
In accordance with the accounting standards for Business Enterprises No. 28 - changes in accounting policies and accounting estimates and correction of errors and other laws, administrative regulations, departmental rules and normative documents, as well as the stock listing rules of Shenzhen Stock Exchange and the rules for the preparation of information disclosure of companies offering securities to the public No. 19 - correction and related disclosure of financial information, the company has made a comprehensive evaluation of the first quarter report of 2021, the semi annual report of 2021 Adjust the financial statements and notes in the third quarter report of 2021.
The company corrected the sales revenue of 2021 according to the net method. In the first quarter of 2021, the revenue was offset by 22835617041 yuan and the cost was offset by 22835617041 yuan; In the half year of 2021, the accumulated offset income is 59902645835 yuan and the accumulated offset cost is 59902645835 yuan; In the first three quarters of 2021, the accumulated offset income is 100676045533 yuan and the accumulated offset cost is 100676045533 yuan. The main changes are shown below.
3、 Main contents of corrections
The company's corrections to the first quarter report of 2021, the semi annual report of 2021 and the third quarter report of 2021 are mainly as follows:
Unit: Yuan
First quarter of 2021
project
Amount before adjustment amount after adjustment
Operating income 80710518216 -2283561704157874901175
Operating cost 7391080435 -2283561704151075183394
Half year of 2021
project
Amount before adjustment amount after adjustment
Operating income 197406744102 -59902645835137504098267
Operating cost 183 Shenzhen Transsion Holdings Co.Ltd(688036) 949 - 59902645835123785391114
First three quarters of 2021
project
Amount before adjustment amount after adjustment
Operating income 288570794426 -100676045533187894748893
Operating cost 268779113806 - 100676045533168103068273
According to the correction of accounting errors, the company corrected the relevant financial data in the first quarter report of 2021, the semi annual report of 2021 and the third quarter report of 2021, and updated the relevant periodic reports. The full text and summary of the first quarter report of 2021 (Updated), the semi annual report of 2021 (Updated) and the third quarter report of 2021 (Updated) were disclosed on the same day, Please refer to the disclosure report for details.
4、 The impact of the correction of accounting errors on the company
The above accounting error correction of the company involves the consolidated income statement of the first quarter report of 2021, the semi annual report of 2021 and the third quarter report of 2021, which only affects the current operating revenue and operating costs, does not affect the total assets, net assets, total profits, net profits and net profits attributable to shareholders of the listed company, nor does it damage the interests of the company and shareholders.
5、 Opinions of the board of directors
The board of Directors believes that the correction of accounting errors complies with the relevant provisions of the accounting standards for Business Enterprises No. 28 - changes in accounting policies and accounting estimates or correction of errors and the rules for the preparation of information disclosure of companies offering securities to the public No. 19 - correction and related disclosure of financial information. Therefore, the board of directors agrees that this correction of accounting errors involves the adjustment of income and cost in the first quarter report of 2021, the semi annual report of 2021 and the third quarter report of 2021, and has no impact on the total profit, net profit and net assets in the above report.
6、 Opinions of the board of supervisors
The board of supervisors believes that the correction of the company's accounting errors complies with the relevant provisions of the accounting standards for Business Enterprises No. 28 - changes in accounting policies and accounting estimates or correction of errors and the rules for the preparation of information disclosure of companies offering securities to the public No. 19 - correction and related disclosure of financial information. The deliberation and voting procedures of the board of directors on the correction of accounting errors comply with the laws and regulations The relevant provisions of laws and regulations and the articles of association do not damage the interests of the company and all shareholders. Therefore, the board of supervisors agreed to the correction of accounting errors. 7、 Opinions of independent directors
After carefully checking the correction of accounting errors, the independent directors of the company believe that the deliberation and voting procedures of the board of directors on the correction of accounting errors comply with the relevant provisions of laws, regulations and the articles of association. The correction of the company's accounting errors complies with the relevant provisions of the accounting standards for Business Enterprises No. 28 - changes in accounting policies and accounting estimates or correction of errors and the rules for the preparation of information disclosure of companies offering securities to the public No. 19 - correction and related disclosure of financial information. The correction of accounting errors does not damage the legitimate rights and interests of the company and all shareholders. We agree to the correction of accounting errors.
Shenzhen Capstone Industrial Co.Ltd(000038) board of directors April 29, 2022
