HBYH(000422) 证券之星·2025-04-02 11:55Core Viewpoint - Hubei Yihua Chemical Co., Ltd. has made retrospective adjustments to its financial statements for the year 2024, primarily due to the transfer of 100% equity of Xinjiang Chiyuan Environmental Technology Co., Ltd. from its controlling shareholder, Hubei Yihua Group Co., Ltd., which is valued at 7.8012 million yuan [1][2]. Financial Statement Adjustments - The retrospective adjustments are necessary as the equity transfer constitutes a business combination under common control, requiring adjustments to the consolidated financial statements [2][3]. - The adjustments will reflect the financial position, operating results, and cash flows of the company for the comparative periods [3]. Impact on Financial Statements - The adjustments to the consolidated balance sheet as of December 31, 2023, include: - Cash and cash equivalents increased from approximately 2.971 billion to 2.972 billion yuan - Accounts receivable increased from approximately 124.38 million to 130.83 million yuan - Total assets increased from approximately 21.434 billion to 21.475 billion yuan [3][4]. - The adjustments to the consolidated income statement for the year 2023 include: - Total operating revenue increased from approximately 17.042 billion to 17.046 billion yuan - Total operating costs increased from approximately 16.434 billion to 16.439 billion yuan - Net profit decreased from approximately 805.53 million to 804.52 million yuan [4][5]. Cash Flow Statement Adjustments - The adjustments to the consolidated cash flow statement for the year 2023 include: - Net cash generated from operating activities increased from approximately 1.626 billion to 1.630 billion yuan - Net cash used in investing activities decreased from approximately -2.165 billion to -2.173 billion yuan - Net cash used in financing activities improved from approximately -218.20 million to -216.20 million yuan [5][6].