江苏舜天: 江苏舜天关于会计差错更正的公告

证券代码：600287    证券简称：江苏舜天       公告编号：临 2024-011
          江苏舜天股份有限公司
         关于会计差错更正的公告
  本公司董事会及全体董事保证本公告内容不存在任何虚假记载、误导性陈述
或者重大遗漏，并对其内容的真实性、准确性和完整性承担法律责任。
  重要内容提示：
   本次差错更正影响 2009-2021 年度利润表部分科目，以及 2009-2022 年
度、2023 年第三季度资产负债表部分科目，对 2009-2022 年度、2023 年第三季
度公司总资产、归属于上市公司股东的净资产无影响。
  一、 本次会计差错更正概述
  公司于 2022 年 4 月 30 日对通讯器材业务的商业模式重新进行了梳理，将通
讯器材业务的收入确认方法由“总额法”调整为“净额法”，并发布了相应的会
计差错更正公告。2023 年 6 月 30 日，公司收到中国证券监督管理委员会出具的
《行政处罚及市场禁入事先告知书》（处罚字〔2023〕37 号），本次差错更正
是公司在前次差错更正的基础上，依据事先告知书的认定，基于谨慎性原则，公
司对 2009-2021 年通讯器材内贸业务的净额法收入及利润进行的调整：公司冲减
润转入资本公积，同时冲减以前年度多计提的盈余公积。
  公司董事会、监事会审议通过了《关于会计差错更正的议案》。根据《企业
会计准则第 28 号——会计政策、会计估计变更和差错更正》和《公开发行证券
的公司信息披露编报规则第 19 号——财务信息的更正及相关披露》的相关规定，
本次更正涉及 2009 年度至 2022 年度合并财务报表及母公司财务报表、2023 年
第三季度合并财务报表。
  二、本次会计差错更正对财务状况和经营成果的影响
  本次差错更正影响 2009-2021 年度利润表部分科目，以及 2009-2022 年度、
司总资产、归属于上市公司股东的净资产无影响。对前述财务报表的具体影响如
下，金额单位均为人民币元。
  （一）对合并财务报表的影响
受影响的各个比较期间报表项     更正前金额             更正金额             更正后金额
     目名称
   合并资产负债表：
资本公积              234,044,507.45     3,675,371.83     237,719,879.28
盈余公积               85,229,130.31      -367,537.18      84,861,593.13
未分配利润             112,789,190.94     -3,307,834.65    109,481,356.29
      合并利润表：
营业收入             3,997,545,337.74    -4,900,495.77   3,992,644,841.97
营业利润               46,939,118.86     -4,900,495.77     42,038,623.09
利润总额               56,422,280.11     -4,900,495.77     51,521,784.34
所得税费用              42,372,159.39     -1,225,123.94     41,147,035.45
净利润                14,050,120.72     -3,675,371.83     10,374,748.89
归属于母公司所有者的净利润      42,109,410.56     -3,675,371.83     38,434,038.73
基本每股收益                    0.0964          -0.0084             0.0880
综合收益总额             11,993,585.45     -3,675,371.83       8,318,213.62
归属于母公司所有者的综合收
益总额
受影响的各个比较期间报表
                  更正前金额             更正金额             更正后金额
    项目名称
   合并资产负债表：
资本公积              239,636,292.01    16,847,621.89     256,483,913.90
盈余公积               90,965,293.78     -1,560,124.37     89,405,169.41
未分配利润             117,131,403.79    -15,287,497.52    101,843,906.27
      合并利润表：
营业收入             5,261,335,223.36   -17,563,000.08   5,243,772,223.28
营业利润              -31,359,407.59   -17,563,000.08     -48,922,407.67
利润总额              33,440,621.14    -17,563,000.08     15,877,621.06
所得税费用             31,520,631.48     -4,390,750.02     27,129,881.46
净利润                 1,919,989.66   -13,172,250.06     -11,252,260.40
归属于母公司所有者的净利润     24,392,618.80    -12,611,379.90     11,781,238.90
少数股东损益            -22,472,629.14     -560,870.16      -23,033,499.30
基本每股收益                   0.0558          -0.0288             0.0270
综合收益总额              2,137,088.94   -13,172,250.06     -11,035,161.12
归属于母公司所有者的综合收
益总额
归属于少数股东的综合收益总
                  -22,472,629.14     -560,870.16      -23,033,499.30
额
 受影响的各个比较期间报表
                 更正前金额             更正金额             更正后金额
     项目名称
  合并资产负债表：
资本公积             195,465,827.24    45,481,922.50     240,947,749.74
盈余公积              97,519,436.47     -4,044,275.59     93,475,160.88
未分配利润            133,097,824.15    -41,437,646.91     91,660,177.24
      合并利润表：
营业收入            5,527,976,536.26   -38,179,067.48   5,489,797,468.78
营业利润              58,743,017.63    -38,179,067.48     20,563,950.15
利润总额              74,680,926.58    -38,179,067.48     36,501,859.10
所得税费用             47,172,559.36     -9,544,766.87     37,627,792.49
净利润               27,508,367.22    -28,634,300.61      -1,125,933.39
归属于母公司所有者的净利润     36,670,342.96    -26,927,545.81       9,742,797.15
少数股东损益             -9,161,975.74    -1,706,754.80     -10,868,730.54
基本每股收益                   0.0840          -0.0617             0.0223
综合收益总额            -16,493,391.97   -28,634,300.61     -45,127,692.58
归属于母公司所有者的综合收
                   -7,331,416.23   -26,927,545.81     -34,258,962.04
益总额
归属于少数股东的综合收益总
                   -9,161,975.74    -1,706,754.80     -10,868,730.54
额
 受影响的各个比较期间报表
                 更正前金额             更正金额             更正后金额
     项目名称
  合并资产负债表：
资本公积             194,549,002.27    126,216,145.91     320,765,148.18
盈余公积             106,324,363.41     -11,656,518.44     94,667,844.97
未分配利润            129,629,572.63    -114,559,627.47     15,069,945.16
      合并利润表：
营业收入            4,680,840,395.46    -92,420,863.56   4,588,419,531.90
营业利润              67,287,660.08     -92,420,863.56     -25,133,203.48
利润总额              69,560,895.46     -92,420,863.56     -22,859,968.10
所得税费用             42,097,582.90     -11,686,640.15     30,410,942.75
净利润               27,463,312.56     -80,734,223.41     -53,270,910.85
归属于母公司所有者的净利润     19,727,798.00     -78,658,915.69     -58,931,117.69
少数股东损益              7,735,514.56     -2,075,307.72       5,660,206.84
基本每股收益                   0.0452           -0.1801            -0.1349
综合收益总额            27,113,990.50     -80,734,223.41     -53,620,232.91
归属于母公司所有者的综合收
益总额
归属于少数股东的综合收益总
额
 受影响的各个比较期间报表
                 更正前金额               更正金额            更正后金额
     项目名称
  合并资产负债表：
资本公积             190,714,576.66    190,027,198.97     380,741,775.63
盈余公积             117,192,133.24     -17,431,633.35     99,760,499.89
未分配利润            435,028,522.99    -172,595,565.62    262,432,957.37
      合并利润表：
营业收入            4,701,075,456.21    -73,098,123.95   4,627,977,332.26
营业利润             395,049,712.40     -73,098,123.95    321,951,588.45
利润总额             400,371,905.24     -73,098,123.95    327,273,781.29
所得税费用             41,784,415.54      -9,287,070.89     32,497,344.65
净利润              358,587,489.70     -63,811,053.06    294,776,436.64
归属于母公司所有者的净利润    333,814,435.36     -61,084,096.28    272,730,339.08
少数股东损益            24,773,054.34      -2,726,956.78     22,046,097.56
基本每股收益                   0.7642           -0.1398             0.6244
综合收益总额           357,799,300.69     -63,811,053.06    293,988,247.63
归属于母公司所有者的综合收
益总额
归属于少数股东的综合收益总
额
 受影响的各个比较期间报表
                 更正前金额               更正金额            更正后金额
     项目名称
  合并资产负债表：
资本公积             190,714,576.66    257,161,221.80     447,875,798.46
盈余公积             124,224,549.24     -23,499,860.93    100,724,688.31
未分配利润            445,367,829.69    -233,661,360.87    211,706,468.82
      合并利润表：
营业收入            4,739,353,197.60    -70,247,135.51   4,669,106,062.09
营业利润             123,492,148.27     -70,247,135.51     53,245,012.76
利润总额             126,834,323.20     -70,247,135.51     56,587,187.69
所得税费用             36,575,732.97      -3,113,112.68     33,462,620.29
净利润               90,258,590.23     -67,134,022.83     23,124,567.40
归属于母公司所有者的净利润     52,315,408.62     -64,230,736.68     -11,915,328.06
少数股东损益            37,943,181.61      -2,903,286.15     35,039,895.46
基本每股收益                   0.1198           -0.1471            -0.0273
综合收益总额            93,730,977.66     -67,134,022.83     26,596,954.83
归属于母公司所有者的综合收
益总额
归属于少数股东的综合收益总
额
 受影响的各个比较期间报
                 更正前金额               更正金额            更正后金额
    表项目名称
  合并资产负债表：
资本公积             193,454,007.12    379,432,350.64     572,886,357.76
盈余公积             130,422,540.01     -29,697,851.70    100,724,688.31
未分配利润            489,176,267.48    -349,734,498.94    139,441,768.54
      合并利润表：
营业收入            4,473,154,333.54   -128,555,857.54   4,344,598,476.00
营业利润              91,789,339.21    -128,555,857.54     -36,766,518.33
利润总额             144,959,013.70    -128,555,857.54     16,403,156.16
所得税费用             32,217,794.09      -6,284,728.70     25,933,065.39
净利润              112,741,219.61    -122,271,128.84      -9,529,909.23
归属于母公司所有者的净利润     76,214,193.00    -120,236,854.72     -44,022,661.72
少数股东损益            36,527,026.61      -2,034,274.12     34,492,752.49
基本每股收益                   0.1745           -0.2753            -0.1008
综合收益总额           113,730,472.61    -122,271,128.84      -8,540,656.23
归属于母公司所有者的综合收
益总额
归属于少数股东的综合收益总
额
 受影响的各个比较期间报
                 更正前金额               更正金额            更正后金额
    表项目名称
  合并资产负债表：
资本公积             193,454,007.12    509,326,192.63     702,780,199.75
盈余公积             136,972,608.32     -36,247,920.01    100,724,688.31
未分配利润            499,046,635.39    -473,078,272.62     25,968,362.77
      合并利润表：
营业收入            4,054,317,013.14   -141,627,520.94   3,912,689,492.20
营业利润             122,446,307.85    -141,627,520.94     -19,181,213.09
利润总额             128,154,856.31    -141,627,520.94     -13,472,664.63
所得税费用             45,300,566.19     -11,733,678.95     33,566,887.24
净利润               82,854,290.12    -129,893,841.99     -47,039,551.87
归属于母公司所有者的净利润     46,996,161.40    -128,779,370.85     -81,783,209.45
少数股东损益            35,858,128.72      -1,114,471.14     34,743,657.58
基本每股收益                   0.1076           -0.2948            -0.1872
综合收益总额           897,680,145.76    -129,893,841.99    767,786,303.77
归属于母公司所有者的综合收
益总额
归属于少数股东的综合收益总
额
 受影响的各个比较期间报表
                 更正前金额               更正金额            更正后金额
     项目名称
  合并资产负债表：
资本公积             193,454,007.12    611,623,906.68     805,077,913.80
盈余公积             142,736,593.81     -42,011,905.50    100,724,688.31
未分配利润            545,598,256.76    -569,612,001.18     -24,013,744.42
      合并利润表：
营业收入            4,652,030,502.85   -104,996,807.88   4,547,033,694.97
营业利润             124,137,586.19    -104,996,807.88     19,140,778.31
利润总额             141,437,100.38    -104,996,807.88     36,440,292.50
所得税费用             20,139,342.77      -2,699,093.83      17,440,248.94
净利润              121,297,757.61    -102,297,714.05      19,000,043.56
持续经营净利润          116,918,999.72    -102,297,714.05      14,621,285.67
归属于母公司股东的净利润      82,891,332.04    -101,357,857.21     -18,466,525.17
少数股东损益            38,406,425.57       -939,856.84       37,466,568.73
基本每股收益                   0.1898           -0.2321             -0.0423
综合收益总额           -277,609,679.23   -102,297,714.05    -379,907,393.28
归属于母公司所有者的综合收
                 -316,016,104.80   -101,357,857.21    -417,373,962.01
益总额
归属于少数股东的综合收益总
额
 受影响的各个比较期间报表
                 更正前金额               更正金额             更正后金额
     项目名称
  合并资产负债表：
资本公积             195,679,363.09    646,030,166.81      841,709,529.90
盈余公积             149,992,853.78     -49,268,165.47     100,724,688.31
未分配利润            588,835,311.30    -596,762,001.34      -7,926,690.04
      合并利润表：
营业收入            4,921,721,365.02   -45,875,013.51    4,875,846,351.51
营业利润             158,260,467.88     -45,875,013.51     112,385,454.37
利润总额             157,092,655.32     -45,875,013.51     111,217,641.81
所得税费用             38,596,754.79     -11,468,753.38      27,128,001.41
净利润              118,495,900.53     -34,406,260.13      84,089,640.40
持续经营净利润          126,304,987.61     -34,406,260.13      91,898,727.48
归属于母公司股东的净利润      85,437,000.43     -34,406,260.13      51,030,740.30
基本每股收益                   0.1956           -0.0788              0.1168
综合收益总额           155,539,951.96     -34,406,260.13     121,133,691.83
归属于母公司所有者的综合收
益总额
 受影响的各个比较期间报表
                 更正前金额               更正金额             更正后金额
     项目名称
  合并资产负债表：
资本公积             196,061,019.43    676,765,426.62      872,826,446.05
盈余公积             197,555,893.93     -65,665,987.71     131,889,906.22
未分配利润           1,000,568,160.72   -611,099,438.91    389,468,721.81
      合并利润表：
营业收入            3,565,314,397.88    -40,980,346.41   3,524,334,051.47
营业利润             403,770,292.17     -40,980,346.41    362,789,945.76
利润总额             404,577,455.37     -40,980,346.41    363,597,108.96
所得税费用             97,221,110.79     -10,245,086.60     86,976,024.19
净利润              307,356,344.58     -30,735,259.81    276,621,084.77
持续经营净利润          307,356,344.58     -30,735,259.81    276,621,084.77
归属于母公司股东的净利润     267,010,317.14     -30,735,259.81    236,275,057.33
基本每股收益                   0.6113           -0.0704             0.5409
综合收益总额           292,381,850.87     -30,735,259.81    261,646,591.06
归属于母公司所有者的综合收
益总额
 受影响的各个比较期间报
                 更正前金额               更正金额            更正后金额
    表项目名称
  合并资产负债表：
资本公积             196,061,019.43    740,770,910.12     936,831,929.55
盈余公积             212,517,688.80     -72,066,536.06    140,451,152.74
未分配利润           1,109,548,201.37   -668,704,374.06    440,843,827.31
      合并利润表：
营业收入            2,969,265,779.06    -85,340,644.67   2,883,925,134.39
营业利润             256,380,641.45     -85,340,644.67    171,039,996.78
利润总额             262,642,920.23     -85,340,644.67    177,302,275.56
所得税费用             61,375,427.61     -21,335,161.17     40,040,266.44
净利润              201,267,492.62     -64,005,483.50    137,262,009.12
持续经营净利润          201,267,492.62     -64,005,483.50    137,262,009.12
归属于母公司所有者的净利润    162,971,340.43     -64,005,483.50     98,965,856.93
基本每股收益                   0.3731           -0.1465             0.2266
综合收益总额           434,563,483.65     -64,005,483.50    370,558,000.15
归属于母公司所有者的综合收
益总额
 受影响的各个比较期间报
                 更正前金额               更正金额            更正后金额
    表项目名称
  合并资产负债表：
资本公积             214,226,980.83    821,137,379.33    1,035,364,360.16
盈余公积             212,517,688.80     -72,066,536.06    140,451,152.74
未分配利润            445,907,272.42    -749,070,843.27   -303,163,570.85
      合并利润表：
营业收入            3,876,151,729.75    -90,666,879.96   3,785,484,849.79
营业利润             -560,915,022.86    -90,666,879.96   -651,581,902.82
利润总额             -558,498,197.44    -90,666,879.96   -649,165,077.40
所得税费用             24,050,822.04     -10,300,410.75     13,750,411.29
净利润              -582,549,019.48    -80,366,469.21   -662,915,488.69
持续经营净利润          -582,549,019.48    -80,366,469.21   -662,915,488.69
归属于母公司股东的净利润     -610,446,996.07    -80,366,469.21   -690,813,465.28
基本每股收益                  -1.3976           -0.1839            -1.5815
稀释每股收益                  -1.3976           -0.1839            -1.5815
综合收益总额           -779,492,132.70    -80,366,469.21   -859,858,601.91
归属于母公司所有者的综合收
                 -807,390,109.29    -80,366,469.21   -887,756,578.50
益总额
 受影响的各个比较期间报
                 更正前金额               更正金额            更正后金额
    表项目名称
  合并资产负债表：
资本公积             213,993,780.83    821,137,379.33    1,035,131,160.16
盈余公积             214,956,173.52     -74,505,020.78    140,451,152.74
未分配利润            501,793,238.98    -746,632,358.55    -244,839,119.57
 受影响的各个比较期间报
                 更正前金额               更正金额            更正后金额
    表项目名称
  合并资产负债表：
资本公积             206,550,708.83    821,137,379.33    1,027,688,088.16
盈余公积             214,956,173.52     -74,505,020.78    140,451,152.74
未分配利润            517,302,897.04    -746,632,358.55   -229,329,461.51
  （二）对母公司财务报表的影响
受影响的各个比较期间报表     更正前金额               更正金额            更正后金额
       项目名称
      资产负债表：
资本公积             225,459,284.00     3,675,371.83     229,134,655.83
盈余公积              85,229,130.31      -367,537.18      84,861,593.13
未分配利润             46,362,206.65     -3,307,834.65     43,054,372.00
       利润表：
营业收入             854,729,802.93     -4,900,495.77    849,829,307.16
营业利润              78,000,400.83     -4,900,495.77     73,099,905.06
利润总额              72,845,548.52     -4,900,495.77     67,945,052.75
所得税费用             20,205,952.80     -1,225,123.94     18,980,828.86
净利润               52,639,595.72     -3,675,371.83     48,964,223.89
综合收益总额            50,603,312.47     -3,675,371.83     46,927,940.64
受影响的各个比较期间报表
                 更正前金额             更正金额             更正后金额
    项目名称
      资产负债表：
资本公积             225,743,943.72    15,601,243.76     241,345,187.48
盈余公积              90,965,293.78     -1,560,124.37     89,405,169.41
未分配利润             84,883,795.66    -14,041,119.39     70,842,676.27
       利润表：
营业收入            1,322,219,400.50   -15,901,162.57   1,306,318,237.93
营业利润                2,949,447.96   -15,901,162.57     -12,951,714.61
利润总额              65,741,985.50    -15,901,162.57     49,840,822.93
所得税费用               8,380,350.80    -3,975,290.64       4,405,060.16
净利润               57,361,634.70    -11,925,871.93     45,435,762.77
综合收益总额            57,646,294.42    -11,925,871.93     45,720,422.49
受影响的各个比较期间报表
                 更正前金额             更正金额             更正后金额
    项目名称
      资产负债表：
资本公积             223,595,171.53    40,442,755.93     264,037,927.46
盈余公积              97,519,436.47     -4,044,275.59     93,475,160.88
未分配利润            130,767,197.62    -36,398,480.34     94,368,717.28
       利润表：
营业收入            1,212,190,904.72   -33,122,016.23   1,179,068,888.49
营业利润              69,199,569.37    -33,122,016.23     36,077,553.14
利润总额              75,582,506.22     -33,122,016.23     42,460,489.99
所得税费用             10,041,079.35      -8,280,504.06       1,760,575.29
净利润               65,541,426.87     -24,841,512.17     40,699,914.70
综合收益总额            63,392,654.68     -24,841,512.17     38,551,142.51
受影响的各个比较期间报表
                 更正前金额               更正金额            更正后金额
    项目名称
      资产负债表：
资本公积             223,301,365.79    116,565,184.39     339,866,550.18
盈余公积             106,324,363.41     -11,656,518.44     94,667,844.97
未分配利润            196,907,657.81    -104,908,665.95     91,998,991.86
       利润表：
营业收入            1,185,917,723.97    -86,271,803.62   1,099,645,920.35
营业利润             100,517,680.55     -86,271,803.62     14,245,876.93
利润总额             100,278,522.47     -86,271,803.62     14,006,718.85
所得税费用             12,229,253.12     -10,149,375.16       2,079,877.96
净利润               88,049,269.35     -76,122,428.46     11,926,840.89
综合收益总额            87,755,463.61     -76,122,428.46     11,633,035.15
受影响的各个比较期间报表
                 更正前金额               更正金额            更正后金额
    项目名称
      资产负债表：
资本公积             222,830,619.78    174,316,333.50     397,146,953.28
盈余公积             117,192,133.24     -17,431,633.35     99,760,499.89
未分配利润            277,245,743.35    -156,884,700.15    120,361,043.20
       利润表：
营业收入            1,281,133,420.58    -65,018,252.02   1,216,115,168.56
营业利润             115,893,456.04     -65,018,252.02     50,875,204.02
利润总额             116,469,437.29     -65,018,252.02     51,451,185.27
所得税费用               7,791,738.96     -7,267,102.91        524,636.05
净利润              108,677,698.33     -57,751,149.11     50,926,549.22
综合收益总额           108,206,952.32     -57,751,149.11     50,455,803.21
受影响的各个比较期间报表     更正前金额               更正金额            更正后金额
       项目名称
      资产负债表：
资本公积             222,830,619.78    234,998,609.33     457,829,229.11
盈余公积             124,224,549.24     -23,499,860.93    100,724,688.31
未分配利润            305,593,801.47    -211,498,748.40     94,095,053.07
       利润表：
营业收入            1,442,549,916.22    -61,644,806.17   1,380,905,110.05
营业利润              70,741,186.52     -61,644,806.17      9,096,380.35
利润总额              71,294,280.31     -61,644,806.17      9,649,474.14
所得税费用                970,120.27       -962,530.34           7,589.93
净利润               70,324,160.04     -60,682,275.83      9,641,884.21
综合收益总额            73,275,198.26     -60,682,275.83     12,592,922.43
受影响的各个比较期间报表
                 更正前金额               更正金额            更正后金额
    项目名称
      资产负债表：
资本公积             222,830,619.78    349,639,129.25     572,469,749.03
盈余公积             130,422,540.01     -29,697,851.70    100,724,688.31
未分配利润            335,167,954.00    -319,941,277.55     15,226,676.45
       利润表：
营业收入            1,070,852,095.36   -119,418,378.90    951,433,716.46
营业利润              60,792,815.76    -119,418,378.90     -58,625,563.14
利润总额              62,924,098.45    -119,418,378.90     -56,494,280.45
所得税费用                944,190.71      -4,777,858.98      -3,833,668.27
净利润               61,979,907.74    -114,640,519.92     -52,660,612.18
综合收益总额            59,698,742.35    -114,640,519.92     -54,941,777.57
受影响的各个比较期间报表
                 更正前金额               更正金额            更正后金额
    项目名称
      资产负债表：
资本公积             222,830,619.78    473,856,368.72     696,686,988.50
盈余公积             136,972,608.32     -36,247,920.01    100,724,688.31
未分配利润            363,542,843.60    -437,608,448.71     -74,065,605.11
       利润表：
营业收入             698,045,530.91    -135,125,384.25    562,920,146.66
营业利润              75,402,400.62    -135,125,384.25     -59,722,983.63
利润总额              76,729,265.75    -135,125,384.25     -58,396,118.50
所得税费用             11,228,582.66     -10,908,144.78        320,437.88
净利润               65,500,683.09    -124,217,239.47     -58,716,556.38
综合收益总额           875,628,856.14    -124,217,239.47    751,411,616.67
受影响的各个比较期间报表项
                 更正前金额               更正金额            更正后金额
     目名称
      资产负债表：
资本公积             222,830,619.78    568,435,298.45     791,265,918.23
盈余公积             142,736,593.81     -42,011,905.50    100,724,688.31
未分配利润            384,842,987.82    -526,423,392.95   -141,580,405.13
       利润表：
营业收入            1,224,944,626.58    -96,581,833.31   1,128,362,793.27
营业利润              58,743,770.69     -96,581,833.31     -37,838,062.62
利润总额              58,883,856.07     -96,581,833.31     -37,697,977.24
所得税费用               1,244,001.18     -2,002,903.58       -758,902.40
净利润               57,639,854.89     -94,578,929.73     -36,939,074.84
持续经营净利润           57,639,854.89     -94,578,929.73     -36,939,074.84
综合收益总额           -336,422,145.11    -94,578,929.73   -431,001,074.84
受影响的各个比较期间报表项
                 更正前金额               更正金额            更正后金额
     目名称
      资产负债表：
资本公积             222,830,619.78    602,841,558.58     825,672,178.36
盈余公积             149,992,853.78     -49,268,165.47    100,724,688.31
未分配利润            420,330,430.56    -553,573,393.11   -133,242,962.55
       利润表：
营业收入            1,284,610,978.96    -45,875,013.51   1,238,735,965.45
营业利润              83,620,580.28     -45,875,013.51     37,745,566.77
利润总额              83,416,036.78     -45,875,013.51     37,541,023.27
所得税费用             10,853,437.10     -11,468,753.38       -615,316.28
净利润               72,562,599.68     -34,406,260.13     38,156,339.55
持续经营净利润           72,562,599.68     -34,406,260.13     38,156,339.55
综合收益总额           106,542,888.24     -34,406,260.13     72,136,628.11
受影响的各个比较期间报表项
                 更正前金额               更正金额            更正后金额
     目名称
      资产负债表：
资本公积             222,830,619.78    633,576,818.39     856,407,438.17
盈余公积             197,555,893.93     -65,665,987.71    131,889,906.22
未分配利润            813,454,106.01    -567,910,830.68    245,543,275.33
       利润表：
营业收入            1,298,819,507.21    -40,980,346.41   1,257,839,160.80
营业利润             312,525,949.67     -40,980,346.41    271,545,603.26
利润总额             312,815,688.66     -40,980,346.41    271,835,342.25
所得税费用             64,414,545.49     -10,245,086.60     54,169,458.89
净利润              248,401,143.17     -30,735,259.81    217,665,883.36
持续经营净利润          248,401,143.17     -30,735,259.81    217,665,883.36
综合收益总额           231,933,750.02     -30,735,259.81    201,198,490.21
受影响的各个比较期间报表
                 更正前金额               更正金额            更正后金额
    项目名称
      资产负债表：
资本公积             222,830,619.78    697,582,301.89     920,412,921.67
盈余公积             212,517,688.80     -72,066,536.06    140,451,152.74
未分配利润            913,360,852.70    -625,515,765.83    287,845,086.87
       利润表：
营业收入            1,489,981,036.27    -85,340,644.67   1,404,640,391.60
营业利润             179,570,384.13     -85,340,644.67     94,229,739.46
利润总额             179,627,103.21     -85,340,644.67     94,286,458.54
所得税费用             30,291,296.28     -21,335,161.17       8,956,135.11
净利润              149,335,806.93     -64,005,483.50     85,330,323.43
持续经营净利润          149,335,806.93     -64,005,483.50     85,330,323.43
综合收益总额           386,981,142.85     -64,005,483.50    322,975,659.35
受影响的各个比较期间报表
                 更正前金额               更正金额            更正后金额
    项目名称
      资产负债表：
资本公积             238,500,986.78    777,948,771.10    1,016,449,757.88
盈余公积             212,517,688.80     -72,066,536.06    140,451,152.74
未分配利润            293,424,116.48    -705,882,235.04    -412,458,118.56
       利润表：
营业收入            1,662,110,209.94    -90,666,879.96   1,571,443,329.98
营业成本            -566,229,251.24     -90,666,879.96   -656,896,131.20
利润总额            -566,152,946.32     -90,666,879.96   -656,819,826.28
所得税费用                589,857.02     -10,300,410.75      -9,710,553.73
净利润             -566,742,803.34     -80,366,469.21   -647,109,272.55
持续经营净利润         -566,742,803.34     -80,366,469.21   -647,109,272.55
综合收益总额          -761,688,836.60     -80,366,469.21   -842,055,305.81
受影响的各个比较期间报表
                 更正前金额               更正金额            更正后金额
    项目名称
      资产负债表：
资本公积             238,267,786.78    777,948,771.10    1,016,216,557.88
盈余公积             214,956,173.52     -74,505,020.78    140,451,152.74
未分配利润            313,678,132.28    -703,443,750.32   -389,765,618.04
  三、董事会审计委员会意见
  本次会计差错更正符合《企业会计准则第 28 号——会计政策、会计估计变
更和差错更正》及《公开发行证券的公司信息披露编报规则第 19 号——财务信
息的更正及相关披露》的有关规定，更正后的财务数据及财务报表能够更加客
观、准确地反映公司财务状况及经营成果。因此，我们同意本次会计差错更正，
并同意将该议案提交公司董事会审议。
  四、董事会意见
  本次会计差错更正符合《企业会计准则第 28 号——会计政策、会计估计变
更和差错更正》及《公开发行证券的公司信息披露编报规则第 19 号——财务信
息的更正及相关披露》的有关规定，更正后的财务数据及财务报表能够更加客
观、准确地反映公司财务状况及经营成果，有利于提高公司财务信息质量。因
此，董事会同意本次会计差错更正事项。
  五、监事会意见
  公司本次会计差错更正符合《企业会计准则第 28 号——会计政策、会计估
计变更和差错更正》、中国证券监督管理委员会《公开发行证券的公司信息披露
编报规则第 19 号——财务信息的更正及相关披露》等相关文件的规定，能够更
加客观、公允地反映公司财务状况和经营成果。本次会计差错更正事项的决策程
序符合法律、法规和《公司章程》等相关规定。因此，监事会同意本次前期会计
差错更正事项。
  六、会计师事务所出具的专项鉴证报告
  公司编制的前期会计差错更正情况的专项说明，符合企业会计准则及其相
关规定，在所有重大方面如实反映了公司前期会计差错的更正情况。
  特此公告。
                       江苏舜天股份有限公司董事会
                         二零二四年四月三十日