*ST凯撒(000796) - 2023 Q2 - 季度财报(更新)

Financial Performance - The company's operating revenue for the first half of 2023 was approximately ¥227.95 million, representing a 19.70% increase compared to the same period last year[4]. - The net profit attributable to shareholders was approximately -¥117.91 million, an improvement of 28.60% from -¥169.96 million in the previous year[4]. - The net cash flow from operating activities was approximately ¥24.82 million, a significant increase of 105.88% compared to -¥422.22 million in the same period last year[4]. - The weighted average return on net assets improved to 12.23%, a significant increase of 113.91% from -91.71% in the previous year[4]. - The basic earnings per share for the reporting period was -¥0.1470, an improvement of 28.61% from -¥0.2119 in the same period last year[4]. Assets and Liabilities - The total assets at the end of the reporting period were approximately ¥2.48 billion, reflecting a slight increase of 0.21% from the previous year[5]. - The net assets attributable to shareholders were approximately -¥1.05 billion, a decrease of 15.88% compared to the end of the previous year[5]. - As of the end of 2022, the company's equity attributable to shareholders was -904.86 million yuan, leading to a delisting risk warning implemented on May 5, 2023[14]. - The company has accumulated a total of 16.24 million yuan in funds returned by controlling shareholders and related parties, with a remaining balance of 764.80 million yuan in occupied funds[16]. Dividend and Shareholder Actions - The company plans not to distribute cash dividends or issue bonus shares for the reporting period[3]. Restructuring and Legal Matters - The company is undergoing a pre-restructuring process due to financial difficulties, with a temporary management team appointed by the court[11]. - The selected pre-restructuring investor is Sanya Tourism Culture Investment Group Co., Ltd., confirmed on August 21, 2023[12]. - The company has received a pre-restructuring decision from the Sanya Intermediate People's Court, but there is significant uncertainty regarding whether it can enter formal restructuring proceedings[13]. Risk Warnings - If the 2023 annual report triggers any conditions under the Shenzhen Stock Exchange's listing rules, the company's stock may be terminated from listing[17]. - The company has been under additional risk warnings due to negative net profits for the last three accounting years and a qualified audit report for 2022[15].