东尼电子: 东尼电子关于前期会计差错更正的补充公告

证券代码：603595            证券简称：东尼电子                公告编号：2024-021
            浙江东尼电子股份有限公司
           关于前期会计差错更正的补充公告
   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。
   浙江东尼电子股份有限公司（以下简称“公司”或“东尼电子”）于 2024 年
   一、会计差错更正概述
   公司自 2022 年 1 月 1 日起按照财政部发布的企业会计准则解释第 15 号，对
研发过程中产出的研发制品，在完工入库时按照实际研发耗用的材料成本计量其
成本并确认为存货，同时冲减研发费用。在 2023 年度发生产品检测标准变化，
导致所涉产品预计在后期存在无法使用的可能，基于谨慎性原则，对 2023 年第
一至第三季度在研发阶段转入的有关半成品追溯调整为研发费用，增加了存货跌
价损失的计提。同时，公司还存在部分原材料未及时入账，影响公司 2023 年第
一至第三季度存货及成本费用。公司已对上述事项涉及的资产、负债及损益，按
照会计准则采用追溯法调整了 2023 年第一至第三季度相关会计报表项目。追溯
调整后，不会导致公司已披露的相关会计期间盈亏性质发生改变。
   二、具体情况及对公司的影响
   公司对 2023 年第一至第三季度的会计差错进行更正，主要涉及存货、其他
流动资产、递延所得税资产、其他应付款、资本公积、未分配利润、营业成本、
研发费用、资产减值损失及所得税费用。合并报表主要财务数据更正情况包括：
东的净利润由-68,169,894.14 元更正为-126,871,630.48 元，2023 年二季度末总资
产由 5,270,230,237.31 元更正为 5,215,837,369.71 元，2023 年二季度末归属于上
市公司股东的净资产由 2,034,808,595.22 元更正为 1,967,033,050.18 元；2023 年
前 三 季 度 归 属 于 上 市 公 司 股 东 的 净 利 润 由 -52,169,999.24 元 更 正 为 -
   （一）对 2023 年第一季度报告的更正
   更正前：
                                                          本报告期比上年同期增
项目                                    本报告期
                                                           减变动幅度(%)
归属于上市公司股东的净利润                          -39,650,104.20             -314.52
归属于上市公司股东的扣除非经
                                       -39,909,535.69             -317.97
常性损益的净利润
基本每股收益（元/股）                                     -0.17             -312.50
稀释每股收益（元/股）                                     -0.17             -312.50
加权平均净资产收益率（%）                                   -2.10      减少 3.25 个百分点
                                                          本报告期末比上年度
                    本报告期末               上年度末
                                                           末增减变动幅度(%)
总资产                4,572,385,844.17    4,288,303,750.31               6.62
归属于上市公司股东
的所有者权益
   更正后：
                                                          本报告期比上年同期增
项目                                    本报告期
                                                           减变动幅度(%)
归属于上市公司股东的净利润                          -75,922,538.05             -510.77
归属于上市公司股东的扣除非经
                                       -76,181,969.54             -516.07
常性损益的净利润
基本每股收益（元/股）                                     -0.33             -512.50
稀释每股收益（元/股）                                     -0.33             -512.50
加权平均净资产收益率（%）                                   -4.12      减少 5.27 个百分点
                                                          本报告期末比上年度
                    本报告期末               上年度末
                                                           末增减变动幅度(%)
总资产            4,546,293,929.53     4,283,858,269.05                   6.13
归属于上市公司股东
的所有者权益
     更正前：
       项目名称            变动比例（%）                          主要原因
归属于上市公司股东的净利润                     -314.52   主要系 1、消费电子业务营收下降，
归属于上市公司股东的扣除非                               光伏业务营收增加但毛利率下降，
                                  -317.97
经常性损益的净利润                                   导致整体毛利额同比下滑较多；2、
基本每股收益（元/股）                       -312.50   员工薪酬增加、新增股权激励费用
稀释每股收益（元/股）                       -312.50   等导致管理费用和研发费用上升；
加权平均净资产收益率（%）         减少 3.25 个百分点
                                            用上升
     更正后：
       项目名称            变动比例（%）                          主要原因
归属于上市公司股东的净利润                     -510.77   主要系 1、直接投入增加、员工薪
归属于上市公司股东的扣除非                               酬增加、新增股权激励费用等导致
                                  -516.07
经常性损益的净利润                                   研发费用和管理费用上升；2、资产
基本每股收益（元/股）                       -512.50   减值损失增加；3、消费电子业务营
稀释每股收益（元/股）                       -512.50   收下降，光伏业务营收增加但毛利
                                            率下降，导致整体毛利额同比下滑
加权平均净资产收益率（%）        减少 5.27 个百分点           较多；4、贷款增加、利息增加导致
                                            财务费用上升
     （二）对 2023 年第一季度财务报表的更正
 受影响的报表项目名称            调整前金额                调整金额              调整后金额
一、资产项目
存货                     579,922,496.13       -40,327,034.68    539,595,461.45
其他流动资产                  93,835,062.24        4,516,915.69      98,351,977.93
流动资产合计               1,727,186,234.87       -35,810,118.99   1,691,376,115.88
递延所得税资产                 58,593,949.18        9,718,204.35      68,312,153.53
非流动资产合计              2,845,199,609.30        9,718,204.35    2,854,917,813.65
资产总计                 4,572,385,844.17       -26,091,914.64   4,546,293,929.53
二、负债项目
其他应付款                      195,722.23       39,262,420.96      39,458,143.19
流动负债合计               1,369,261,565.65       39,262,420.96    1,408,523,986.61
负债合计                 2,598,599,571.47       39,262,420.96    2,637,861,992.43
三、所有者权益项目
未分配利润                  278,785,880.81       -65,354,335.60    213,431,545.21
归属于母公司所有者权益合计        1,872,037,327.12       -65,354,335.60   1,806,682,991.52
所有者权益合计           1,973,786,272.70       -65,354,335.60     1,908,431,937.10
  受影响的报表项目名称       调整前金额                 调整金额                调整后金额
营业总成本              383,539,438.49        10,741,092.67       394,280,531.16
营业成本               291,393,786.92         -5,153,895.84      286,239,891.08
研发费用                36,056,655.29        15,894,988.51        51,951,643.80
资产减值损失              -12,820,027.10       -25,555,578.29       -38,375,605.39
营业利润                -54,740,796.65       -36,296,670.96       -91,037,467.61
利润总额                -54,772,942.74       -36,296,670.96       -91,069,613.70
所得税费用               -12,586,382.94           -24,237.11       -12,610,620.05
净利润                 -42,186,559.80       -36,272,433.85       -78,458,993.65
归属于母公司所有者的净利润       -39,650,104.20       -36,272,433.85       -75,922,538.05
基本每股收益                       -0.17                -0.16                -0.33
稀释每股收益                       -0.17                -0.16                -0.33
  （三）对 2023 年半年度报告的更正
  更正前：
                         本报告期                                本报告期比上年
       主要会计数据                                上年同期
                        （1－6月）                                同期增减(%)
归属于上市公司股东的净利润           -68,169,894.14      63,467,984.01        -207.41
归属于上市公司股东的扣除非经常性
                        -76,880,797.88      46,209,121.16             -266.38
损益的净利润
                                                             本报告期末比上
                        本报告期末                上年度末
                                                             年度末增减(%)
归属于上市公司股东的净资产         2,034,808,595.22   1,907,531,027.24          6.67
总资产                   5,270,230,237.31   4,288,303,750.31         22.90
  更正后：
                         本报告期                                本报告期比上年
       主要会计数据                                上年同期
                        （1－6月）                                同期增减(%)
归属于上市公司股东的净利润          -126,871,630.48      63,467,984.01        -299.90
归属于上市公司股东的扣除非经常性
                       -135,582,534.22      46,209,121.16             -393.41
损益的净利润
                                                             本报告期末比上
                        本报告期末                上年度末
                                                             年度末增减(%)
归属于上市公司股东的净资产         1,967,033,050.18   1,878,449,125.49          4.72
总资产                   5,215,837,369.71   4,283,858,269.05         21.76
  更正前：
                                     本报告期          上年       本报告期比上年同
         主要财务指标
                                     （1－6月）        同期         期增减(%)
 基本每股收益（元／股）                                                 -0.29       0.27           -207.41
 稀释每股收益（元／股）                                                 -0.29       0.27           -207.41
 扣除非经常性损益后的基本每股收益（元／股）                                       -0.33       0.20           -265.00
 加权平均净资产收益率（%）                                               -3.48       3.89    减少7.37个百分点
 扣除非经常性损益后的加权平均净资产收益率（%）                                     -3.93       2.84    减少6.77个百分点
       更正后：
                                                    本报告期               上年       本报告期比上年同
                 主要财务指标
                                                    （1－6月）             同期         期增减(%)
 基本每股收益（元／股）                                            -0.55           0.27            -303.70
 稀释每股收益（元／股）                                            -0.55           0.27            -303.70
 扣除非经常性损益后的基本每股收益（元／股）                                  -0.58           0.20            -390.00
 加权平均净资产收益率（%）                                          -6.66           3.89    减少10.55个百分点
 扣除非经常性损益后的加权平均净资产收益率（%）                                -7.12           2.84    减少9.96个百分点
       更正前：
   科目                                本期数               上年同期数                    变动比例（%）
   营业成本                            687,883,122.76          676,967,236.67               1.61
   研发费用                             71,822,545.82           45,612,769.20              57.46
    营业成本变动原因说明：报告期内，同比增长 1.61%，主要系光伏和半导
  体业务销售增加带来的成本增加所致。
    研发费用变动原因说明：报告期内，同比增长 57.46%，主要系研发人员职
  工薪酬增加所致。
    更正后：
   科目                                本期数               上年同期数                    变动比例（%）
   营业成本                            689,738,957.63          676,967,236.67               1.89
   研发费用                            125,944,361.33           45,612,769.20             176.12
       营业成本变动原因说明：报告期内，同比增长 1.89%，主要系光伏和半导
  体业务销售增加带来的成本增加所致。
       研发费用变动原因说明：报告期内，同比增长 176.12%，主要系直接投
  入、研发人员职工薪酬增加所致。
       更正前：
                         本期期                     上年期         本期期末
                         末数占                     末数占         金额较上
项目名称     本期期末数           总资产     上年期末数           总资产         年期末变                  情况说明
                         的比例                     的比例          动比例
                         （%）                     （%）          （%）
其他流动
资产
递延所得     69,014,397.78    1.31   47,687,134.36      1.11             44.72   主要系可抵扣亏损额增加
税资产
       更正后：
                        本期期                     上年期       本期期末
                        末数占                     末数占       金额较上
项目名称    本期期末数           总资产     上年期末数           总资产       年期末变              情况说明
                        的比例                     的比例        动比例
                        （%）                     （%）        （%）
其他流动
资产
递延所得
税资产
其他应付
款
       （四）对 2023 年半年度财务报表的更正
      受影响的报表项目名称                 调整前金额                调整金额             调整后金额
  一、资产项目
  存货                             727,049,993.99      -73,354,914.39    653,695,079.60
  其他流动资产                         131,588,514.38       4,932,022.94     136,520,537.32
  流动资产合计                        1,966,446,316.56     -68,422,891.45   1,898,023,425.11
  递延所得税资产                         69,014,397.78      14,030,023.85      83,044,421.63
  非流动资产合计                       3,303,783,920.75     14,030,023.85    3,317,813,944.60
  资产总计                          5,270,230,237.31     -54,392,867.60   5,215,837,369.71
  二、负债项目
  其他应付款                              301,614.40      42,870,660.94      43,172,275.34
  流动负债合计                        1,624,733,549.57     42,870,660.94    1,667,604,210.51
  负债合计                          2,828,188,024.74     42,870,660.94    2,871,058,685.68
  三、所有者权益项目
  资本公积                          1,497,778,698.72     20,008,093.05    1,517,786,791.77
  未分配利润                          239,721,950.27      -87,783,638.09    151,938,312.18
  归属于母公司所有者权益合计                 2,034,808,595.22     -67,775,545.04   1,967,033,050.18
  少数股东权益                         407,233,617.35      -29,487,983.50    377,745,633.85
  所有者权益合计                       2,442,042,212.57     -97,263,528.54   2,344,778,684.03
      受影响的报表项目名称                 调整前金额                调整金额             调整后金额
  营业总成本                          870,739,903.53      55,977,650.38     926,717,553.91
  营业成本                           687,883,122.76       1,855,834.87     689,738,957.63
  研发费用                            71,822,545.82      54,121,815.51     125,944,361.33
  资产减值损失                          -23,709,633.43     -16,540,033.02     -40,249,666.45
  营业利润                          -103,146,989.87      -72,517,683.40   -175,664,673.27
  利润总额                          -101,866,279.60      -72,517,683.40   -174,383,963.00
       所得税费用                             -24,518,074.64          -4,336,056.61      -28,854,131.25
       净利润                               -77,348,204.96         -68,181,626.79    -145,529,831.75
       归属于母公司所有者的净利润                     -68,169,894.14         -58,701,736.34    -126,871,630.48
       少数股东损益                                -9,178,310.82       -9,479,890.45      -18,658,201.27
       基本每股收益                                        -0.29               -0.26               -0.55
       稀释每股收益                                        -0.29               -0.26               -0.55
        受影响的报表项目名称                      调整前金额                    调整金额              调整后金额
       一、资产项目
       其他流动资产                                 8,516,080.92         127,636.13         8,643,717.05
       流动资产合计                          1,644,409,129.59            127,636.13     1,644,536,765.72
       递延所得税资产                               48,207,576.88         147,272.46       48,354,849.34
       非流动资产合计                         2,621,883,249.67            147,272.46     2,622,030,522.13
       资产总计                            4,266,292,379.26            274,908.59     4,266,567,287.85
       二、负债项目
       其他应付款                                                     1,109,452.50         1,109,452.50
       流动负债合计                          1,426,618,554.23          1,109,452.50     1,427,728,006.73
       负债合计                            2,499,511,884.28          1,109,452.50     2,500,621,336.78
       三、所有者权益项目
       未分配利润                            362,984,929.84            -834,543.91      362,150,385.93
       所有者权益合计                         1,766,780,494.98           -834,543.91     1,765,945,951.07
        受影响的报表项目名称                      调整前金额                    调整金额              调整后金额
       研发费用                                  50,670,605.81         981,816.37       51,652,422.18
       营业利润                              -45,642,731.45           -981,816.37       -46,624,547.82
       利润总额                              -44,363,460.75           -981,816.37       -45,345,277.12
       所得税费用                             -13,332,296.44           -147,272.46       -13,479,568.90
       净利润                               -31,031,164.31           -834,543.91       -31,865,708.22
         （五）对 2023 年半年度财务报表附注的更正
         更正前：
         （1）存货分类
                              期末余额                                                期初余额
                              存货跌价准备/                                             存货跌价准备/
  项目
              账面余额            合同履约成本            账面价值               账面余额           合同履约成本             账面价值
                               减值准备                                                减值准备
原材料          314,322,858.95   8,452,366.12     305,870,492.83    349,318,316.57 31,403,363.70 317,914,952.87
在产品           48,481,473.76                     48,481,473.76     18,985,853.57                  18,985,853.57
半成品          195,288,890.74 13,404,448.80      181,884,441.94    109,035,870.24 14,277,416.33 94,758,453.91
库存商品            84,220,912.79     4,676,555.80    79,544,356.99    98,187,384.99 12,937,778.33 85,249,606.66
发出商品           111,392,167.18     9,494,400.40   101,897,766.78    56,427,507.94   6,165,911.70 50,261,596.24
委外加工物资           9,371,461.69                      9,371,461.69     2,959,381.53                 2,959,381.53
合计             763,077,765.11 36,027,771.12      727,049,993.99   634,914,314.84 64,784,470.06 570,129,844.78
           （2）存货跌价准备
                                         本期增加金额                       本期减少金额
项目                期初余额                                                                         期末余额
                                        计提             其他            转销             其他
原材料               31,403,363.70                                   22,950,997.58                 8,452,366.12
库存商品              12,937,778.33        2,116,602.77               10,377,825.30                 4,676,555.80
半成品               14,277,416.33                                      872,967.53               13,404,448.80
发出商品               6,165,911.70      21,593,030.66                18,264,541.96                 9,494,400.40
合计                64,784,470.06      23,709,633.43                52,466,332.37               36,027,771.12
           更正后：
           （1）存货分类
                                  期末余额                                             期初余额
                                存货跌价准备/                                            存货跌价准备/
     项目
                账面余额            合同履约成本            账面价值             账面余额            合同履约成本         账面价值
                                 减值准备                                               减值准备
原材料            314,322,858.95     8,981,655.19   305,341,203.76   350,290,000.20 31,403,363.70 318,886,636.50
在产品             48,481,473.76     7,218,827.69    41,262,646.07    18,985,853.57                18,985,853.57
半成品            138,474,009.37 21,804,883.30      116,669,126.07    91,090,459.65 14,277,416.33 76,813,043.32
库存商品            84,430,191.38     5,277,316.15    79,152,875.23   105,466,543.53 20,216,936.87 85,249,606.66
发出商品           111,392,167.18     9,494,400.40   101,897,766.78    59,391,758.43   9,130,162.19 50,261,596.24
委外加工物资           9,371,461.69                      9,371,461.69     2,959,381.53                 2,959,381.53
合计             706,472,162.33 52,777,082.73      653,695,079.60   628,183,996.91 75,027,879.09 553,156,117.82
           （2）存货跌价准备
                                         本期增加金额                       本期减少金额
项目                期初余额                                                                         期末余额
                                        计提             其他            转销             其他
原材料               31,403,363.70         529,289.07                22,950,997.58                 8,981,655.19
在产品                                    7,218,827.69                                             7,218,827.69
半成品               14,277,416.33        8,400,434.50                  872,967.53               21,804,883.30
库存商品              20,216,936.87        2,508,084.53               17,447,705.25                 5,277,316.15
发出商品               9,130,162.19      21,593,030.66                21,228,792.45                 9,494,400.40
合计                75,027,879.09      40,249,666.45                62,500,462.81               52,777,082.73
           更正前：
          项目                                       期末余额                            期初余额
          留抵税额                                         112,243,001.58                 81,630,444.62
      待认证进项税                           19,345,512.80                 9,076,738.15
      合计                              131,588,514.38                90,707,182.77
        更正后：
      项目                            期末余额                       期初余额
      留抵税额                            112,243,001.58                81,630,444.62
      待认证进项税                           19,345,512.80                 9,076,738.15
      待抵扣进项税                            4,932,022.94                 2,834,278.46
      合计                              136,520,537.32                93,541,461.23
        更正前：
        （1）未经抵销的递延所得税资产
                               期末余额                                 期初余额
项目                 可抵扣暂时性差                              可抵扣暂时性差            递延所得税资
                                     递延所得税资产
                      异                                    异                 产
资产减值准备               73,305,884.88      13,185,815.55     103,519,480.73     17,436,162.38
可抵扣亏损               294,403,111.61      50,034,655.34     164,978,193.16     26,223,296.24
未实现的销售损益             14,054,038.21       2,108,105.74      11,314,306.33      1,697,145.96
计入递延收益的政府补助           4,045,290.48         606,793.57       4,300,758.99        645,113.85
使用权资产折旧与租金差异          1,333,183.20         208,745.17         526,407.70         83,586.86
期权费用                 18,476,913.15       2,870,282.41      10,345,806.03      1,601,829.07
合计                  405,618,421.53      69,014,397.78     294,984,952.94     47,687,134.36
        （2）未经抵销的递延所得税负债
                            期末余额                                  期初余额
 项目                应纳税暂时性            递延所得税              应纳税暂时性             递延所得税
                     差异               负债                  差异                负债
 不超过 500 万元的固定资
 产一次性抵扣税款
 合计                272,732,260.53     40,909,839.08     294,004,335.32     44,100,650.30
        更正后：
        （1）未经抵销的递延所得税资产
                              期末余额                                  期初余额
项目                 可抵扣暂时性             递延所得税              可抵扣暂时性             递延所得税
                     差异                资产                  差异                 资产
可弥补亏损额              378,913,221.95      61,234,604.62     193,510,653.12     33,356,411.23
信用减值准备               37,278,113.76       6,876,204.17      38,735,010.65      6,601,786.80
资产减值准备               62,811,213.17       9,190,427.54      75,027,879.11     13,395,227.83
期权费用                 18,476,913.15       2,825,202.97      10,345,806.03      1,601,829.07
未实现的销售损益             14,054,038.21       2,108,105.74      11,314,306.33      1,697,145.96
计入递延收益的政府补助           4,045,290.48         606,793.57       4,300,758.99        645,113.85
使用权资产折旧与租金差异            69,009,275.52        10,654,001.94        75,944,224.80       11,721,421.11
合计                     584,588,066.24        93,495,340.55      409,178,639.03       69,018,935.85
          （2）未经抵销的递延所得税负债
                                 期末余额                                    期初余额
项目                                        递延所得税               应纳税暂时性                递延所得税
                 应纳税暂时性差异
                                            负债                  差异                   负债
不超过 500 万元的固定资
产一次性抵扣税款
使用权资产                  67,676,092.32       10,450,918.92         75,417,817.10       11,637,834.25
合计                    340,408,352.85       51,360,758.00        369,422,152.42       55,738,484.55
          （3）以抵销后净额列示的递延所得税资产或负债
                                 抵销后递延所得税                                     抵销后递延所得税
              递延所得税资产和                                  递延所得税资产和
     项目                          资产或负债期末余                                     资产或负债期初余
              负债期末互抵金额                                  负债期初互抵金额
                                     额                                            额
递延所得税资产          10,450,918.92          83,044,421.63         11,637,834.25          57,381,101.60
递延所得税负债          10,450,918.92          40,909,839.08         11,637,834.25          44,100,650.30
          更正前：
     种类                                期末余额                           期初余额
     应付利息
     应付股利
     其他应付款                                       301,614.40                       280,270.85
     合计                                          301,614.40                       280,270.85
          （1）按款项性质列示其他应付款
     项目                                期末余额                          期初余额
     保证金及押金                                    74,100.00                         78,300.00
     代收代付                                     227,514.40                      201,970.85
     合计                                       301,614.40                      280,270.85
          更正后：
     种类                                期末余额                           期初余额
     应付利息
     应付股利
     其他应付款                                    43,172,275.34                   24,916,691.34
     合计                                       43,172,275.34                   24,916,691.34
          （1）按款项性质列示其他应付款
     项目                                期末余额                          期初余额
     保证金及押金                                    74,100.00                         78,300.00
     代收代付                                  43,098,175.34                  24,838,391.34
     合计                                    43,172,275.34                  24,916,691.34
   更正前：
                                                     本期减
      项目            期初余额              本期增加                        期末余额
                                                      少
 资本溢价（股本溢价）      1,088,081,086.66                              1,088,081,086.66
 其他资本公积            203,706,009.34   205,991,602.72               409,697,612.06
     合计          1,291,787,096.00   205,991,602.72             1,497,778,698.72
  其他资本公积本期增加 205,991,602.72 元，其中：①197,931,030.97 元系新
股东增资后公司按母公司持股比例计算的在增资后享有的子公司（东尼半导体）
账面净资产份额与新股东增资前公司按母公司持股比例计算的在增资前享有的
子公司（东尼半导体）账面净资产份额的差异；②8,060,571.75 元系授予激励对
象限制性股票之股份支付本期摊销金额。
  更正后：
                                                     本期减
      项目            期初余额              本期增加                        期末余额
                                                      少
 资本溢价（股本溢价）      1,088,081,086.66                              1,088,081,086.66
 其他资本公积            203,706,009.34   225,999,695.77               429,705,705.11
     合计          1,291,787,096.00   225,999,695.77             1,517,786,791.77
  其他资本公积本期增加 225,999,695.77 元，其中：①217,939,124.02 元系新
股东增资后公司按母公司持股比例计算的在增资后享有的子公司（东尼半导体）
账面净资产份额与新股东增资前公司按母公司持股比例计算的在增资前享有的
子公司（东尼半导体）账面净资产份额的差异；②8,060,571.75 元系授予激励对
象限制性股票之股份支付本期摊销金额。
   更正前：
            项目                               本期                     上期
调整前上期末未分配利润                                  318,435,985.01         228,606,751.93
调整期初未分配利润合计数（调增+，调减－）
调整后期初未分配利润                                   318,435,985.01         228,606,751.93
加：本期归属于母公司所有者的净利润                             -68,169,894.14        108,049,291.94
减：提取法定盈余公积                                                           14,953,556.99
  应付普通股股利                                     10,544,140.60           3,266,501.87
期末未分配利润                                      239,721,950.27         318,435,985.01
   更正后：
            项目                               本期                     上期
调整前上期末未分配利润                                  318,435,985.01         228,606,751.93
调整期初未分配利润合计数（调增+，调减－）                         -29,081,901.75
调整后期初未分配利润                                   289,354,083.26         228,606,751.93
 加：本期归属于母公司所有者的净利润                                -126,871,630.48          78,967,390.19
 减：提取法定盈余公积                                                                14,953,556.99
      应付普通股股利                                       10,544,140.60           3,266,501.87
 期末未分配利润                                           151,938,312.18         289,354,083.26
       更正前：
                      本期发生额                                         上期发生额
项目
                收入                  成本                     收入                   成本
主营业务            746,906,994.66   675,972,185.53          775,095,743.31      636,494,664.91
其他业务             30,240,848.81    11,910,937.23           63,280,715.16        40,472,571.76
合计              777,147,843.47   687,883,122.76          838,376,458.47      676,967,236.67
       更正后：
                       本期发生额                                        上期发生额
项目
                收入                  成本                     收入                   成本
主营业务            746,906,994.66   677,828,020.40          775,095,743.31      636,494,664.91
其他业务             30,240,848.81     11,910,937.23          63,280,715.16        40,472,571.76
合计              777,147,843.47   689,738,957.63          838,376,458.47      676,967,236.67
       更正前：
 项目                              本期发生额                              上期发生额
 直接投入                                    20,075,650.48                     15,332,803.98
 人员薪酬                                    29,608,805.42                     15,540,648.66
 折旧与长期摊销                                 16,985,120.30                     11,071,603.26
 其他                                       5,152,969.62                      3,667,713.30
 合计                                      71,822,545.82                     45,612,769.20
       更正后：
 项目                              本期发生额                              上期发生额
 直接投入                                    74,197,465.99                     15,332,803.98
 人员薪酬                                    29,608,805.42                     15,540,648.66
 折旧与长期摊销                                 16,985,120.30                     11,071,603.26
 其他                                       5,152,969.62                      3,667,713.30
 合计                                     125,944,361.33                     45,612,769.20
       更正前：
 项目                              本期发生额                              上期发生额
 存货跌价损失                                 -23,709,633.43                     -5,449,769.09
合计                    -23,709,633.43           -5,449,769.09
      更正后：
项目                 本期发生额                   上期发生额
存货跌价损失                -40,249,666.45           -5,449,769.09
合计                    -40,249,666.45           -5,449,769.09
      更正前：
      （1）所得税费用表
 项目                 本期发生额                  上期发生额
 当期所得税费用
 递延所得税费用                  -24,518,074.64         7,476,133.01
 合计                       -24,518,074.64         7,476,133.01
      （2）会计利润与所得税费用调整过程
项目                                           本期发生额
利润总额                                          -101,866,279.60
按法定/适用税率计算的所得税费用                                -15,279,949.59
子公司适用不同税率的影响                                     -5,785,165.30
调整以前期间所得税的影响                                       426,612.55
非应税收入的影响
不可抵扣的成本、费用和损失的影响                                   303,253.09
使用前期未确认递延所得税资产的可抵扣亏损的影响                            -101,251.00
本期未确认递延所得税资产的可抵扣暂时性差异或可抵扣亏损的影响                   7,036,754.41
加计扣除影响额                                         -10,723,333.69
税率变化的影响额                                           -394,995.11
所得税费用                                           -24,518,074.64
      更正后：
      （1）所得税费用表
项目                 本期发生额                   上期发生额
当期所得税费用                                                   —
递延所得税费用               -28,854,131.25             7,476,133.01
合计                    -28,854,131.25             7,476,133.01
      （2）会计利润与所得税费用调整过程
项目                                         本期发生额
利润总额                                          -174,383,963.00
按法定/适用税率计算的所得税费用                               -26,157,602.10
子公司适用不同税率的影响                                    -2,192,332.39
调整以前期间所得税的影响                                       426,612.55
不可抵扣的成本、费用和损失的影响                                   303,253.09
本期未确认递延所得税资产的抵扣亏损的影响                             7,036,754.41
本期使用以前年度未确认递延所得税资产的纳税影响金额                         -101,251.00
加计扣除影响额                                         -10,723,333.69
税率变化的影响额                                         2,553,767.88
所得税费用                                           -28,854,131.25
       更正前：
补充资料                          本期金额                上期金额
净利润                            -77,348,204.96     63,467,984.01
加：资产减值准备                       23,709,633.43        5,449,769.09
  信用减值损失                        -1,295,141.01      -2,050,703.24
  固定资产折旧、油气资产折耗、生产性生物资产折旧     102,719,768.28      65,008,430.71
  使用权资产摊销
  无形资产摊销                         1,390,195.09       1,334,641.74
  长期待摊费用摊销                       1,825,135.62        618,264.35
   处置固定资产、无形资产和其他长期资产的损失（收益
以“－”号填列）
  固定资产报废损失（收益以“－”号填列）              40,925.39          36,069.67
  公允价值变动损失（收益以“－”号填列）
  财务费用（收益以“－”号填列）              42,416,042.88      17,238,724.02
  投资损失（收益以“－”号填列）
  递延所得税资产减少（增加以“－”号填列）         -21,327,263.42      11,755,754.04
  递延所得税负债增加（减少以“－”号填列）          -3,190,811.22      -4,279,621.03
  存货的减少（增加以“－”号填列）            -180,629,782.64     -97,989,966.42
  经营性应收项目的减少（增加以“－”号填列）       -136,784,752.91    -105,054,944.02
  经营性应付项目的增加（减少以“－”号填列）        85,642,088.20      -25,074,448.82
其他                             16,478,710.67      15,815,844.61
经营活动产生的现金流量净额                 -146,217,433.18     -53,794,917.13
       更正后：
补充资料                          本期金额                上期金额
净利润                           -145,529,831.75     63,467,984.01
  加：资产减值准备                     40,249,666.45        5,449,769.09
  信用减值损失                        -1,295,141.01      -2,050,703.24
  固定资产折旧、油气资产折耗、生产性生物资产折旧     102,719,768.28      65,008,430.71
  使用权资产摊销
  无形资产摊销                         1,390,195.09       1,334,641.74
  长期待摊费用摊销                       1,825,135.62        618,264.35
   处置固定资产、无形资产和其他长期资产的损失（收益
以“－”号填列）
  固定资产报废损失（收益以“－”号填列）                                     40,925.39           36,069.67
  公允价值变动损失（收益以“－”号填列）
  财务费用（收益以“－”号填列）                                   42,416,042.88         17,238,724.02
  投资损失（收益以“－”号填列）
  递延所得税资产减少（增加以“－”号填列）                              -25,663,320.03        11,755,754.04
  递延所得税负债增加（减少以“－”号填列）                               -3,190,811.22         -4,279,621.03
  存货的减少（增加以“－”号填列）                                 -140,788,628.23        -97,989,966.42
  经营性应收项目的减少（增加以“－”号填列）                            -138,882,497.39       -105,054,944.02
  经营性应付项目的增加（减少以“－”号填列）                            103,876,328.65         -25,074,448.82
其他                                                  16,478,710.67         15,815,844.61
经营活动产生的现金流量净额                                      -146,217,433.18        -53,794,917.13
      更正前：
      （1）关联方资金拆借
          无
      （2）关联方应收应付款项
          无
      更正后：
      （1）关联方资金拆借
          关联方         拆借金额                起始日             到期日            说明
     拆入
     湖州东尼实业集团有限公司     48,254,240.45   /               /               不计息
     拆出
     湖州东尼实业集团有限公司     30,020,000.00   /               /               不计息
      （2）关联方应收应付款项
      项目名称          关联方                   期末余额                   期初余额
     其他应付款    湖州东尼实业集团有限公司                42,870,660.94           24,636,420.49
      更正前：
                             加权平均净资产收                            每股收益
报告期利润
                               益率（%）                 基本每股收益               稀释每股收益
归属于公司普通股股东的净利润                             -3.48                 -0.29             -0.29
扣除非经常性损益后归属于公司普通股股东
                                           -3.93                 -0.33             -0.33
的净利润
      更正后：
                             加权平均净资产收                           每股收益
报告期利润
                               益率（%）                  基本每股收益            稀释每股收益
归属于公司普通股股东的净利润                               -6.66              -0.55         -0.55
扣除非经常性损益后归属于公司普通股股东
                                             -7.12              -0.58         -0.58
的净利润
       （六）对 2023 年第三季度报告的更正
       更正前：
                                     本报告期比                              年初至报告
                                     上年同期增                              期末比上年
         项目          本报告期                            年初至报告期末
                                     减变动幅度                              同期增减变
                                        (%)                             动幅度(%)
 归属于上市公司股东的净利润       15,999,894.90        -62.78       -52,169,999.24     -149.01
 归属于上市公司股东的扣除非
 经常性损益的净利润
 基本每股收益（元/股）                  0.07        -63.16                -0.22     -147.83
 稀释每股收益（元/股）                  0.07        -63.16                -0.22     -147.83
                                       减少 1.65                           减少 9.02
 加权平均净资产收益率（%）                0.90                              -2.58
                                       个百分点                              个百分点
                                                          本报告期末比上年度末增
                    本报告期末               上年度末
                                                               减变动幅度(%)
 总资产              5,992,081,549.75   4,288,303,750.31                       39.73
 归属于上市公司股东的所有者
 权益
       更正后：
                                     本报告期比                              年初至报告
                                     上年同期增                              期末比上年
         项目         本报告期                             年初至报告期末
                                     减变动幅度                              同期增减变
                                       (%)                              动幅度(%)
 归属于上市公司股东的净利润    -163,810,811.99      -481.08       -290,682,442.47      -373.06
 归属于上市公司股东的扣除非
                  -169,158,911.53      -575.98       -304,741,445.75      -472.78
 经常性损益的净利润
 基本每股收益（元/股）                -0.70      -468.42                 -1.25      -371.74
 稀释每股收益（元/股）                -0.70      -468.42                 -1.25      -371.74
                                     减少 11.32                           减少 21.87
 加权平均净资产收益率（%）              -8.77                             -15.43
                                      个百分点                               个百分点
                   本报告期末               上年度末               本报告期末比上年度末增
                                                          减变动幅度(%)
总资产             5,716,106,102.32     4,283,858,269.05                33.43
归属于上市公司股东的所有者
权益
      更正前：
                             变动比例
         项目名称                                           主要原因
                              （%）
 归属于上市公司股东的净利润_本报告期                -62.78
 归属于上市公司股东的扣除非经常性损                          主要系 1、汇兑损失、利息支出增加
                                   -70.03
 益的净利润_本报告期                                 导致财务费用上升；2、员工薪酬、材
 基本每股收益_本报告期                       -63.16   料投入增加导致研发费用上升。
 稀释每股收益_本报告期                       -63.16
 归属于上市公司股东的净利润_年初至报                         主要系 1、光伏业务营收增加但毛利
                               -149.01
 告期末                                        率下降，消费电子业务营收下降，导
 归属于上市公司股东的扣除非经常性损                          致整体毛利额同比下滑较多；2、汇兑
                               -181.02
 益的净利润_年初至报告期末                              损失、利息支出增加导致财务费用上
 基本每股收益_年初至报告期末                -147.83      升；3、员工薪酬、材料投入增加导致
                                            研发费用上升；4、厂房折旧、员工薪
 稀释每股收益_年初至报告期末                -147.83
                                            酬增加等导致管理费用上升。
                                            主要系 1、设备投入增长导致在建工
                                            程和固定资产增加；2、半导体业务存
 总资产_本报告期末                         39.73
                                            货增加；3、借款增加和子公司融资导
                                            致货币资金增加。
      更正后：
                             变动比例
         项目名称                                           主要原因
                              （%）
 归属于上市公司股东的净利润_本报告期            -481.08
                                            主要系 1、资产减值损失增加；2、材
 归属于上市公司股东的扣除非经常性损
                               -575.98      料投入、员工薪酬增加导致研发费用
 益的净利润_本报告期
                                            上升；3、汇兑损失、利息支出增加导
 基本每股收益_本报告期                   -468.42
                                            致财务费用上升。
 稀释每股收益_本报告期                   -468.42
 归属于上市公司股东的净利润_年初至报                         主要系 1、资产减值损失增加；2、材
                               -373.06
 告期末                                        料投入、员工薪酬增加导致研发费用
 归属于上市公司股东的扣除非经常性损                          上升；3、光伏业务营收增加但毛利率
                               -472.78
 益的净利润_年初至报告期末                              下降，消费电子业务营收下降，导致
 基本每股收益_年初至报告期末                -371.74      整体毛利额同比下滑较多；4、汇兑损
                                            失、利息支出增加导致财务费用上
 稀释每股收益_年初至报告期末                -371.74
                                            升。
                                            主要系 1、设备投入增长导致在建工
 总资产_本报告期末                         33.43
                                            程和固定资产增加；2、半导体业务存
                                      货增加；3、借款增加和子公司融资导
                                      致货币资金增加。
     （七）对 2023 年第三季度财务报表的更正
 受影响的报表项目名称         调整前金额              调整金额              调整后金额
一、资产项目
存货                  951,290,240.60    -346,935,653.31    604,354,587.29
其他流动资产              207,096,068.62     10,030,197.92     217,126,266.54
流动资产合计             2,486,330,133.62   -336,905,455.39   2,149,424,678.23
递延所得税资产              72,456,193.18     60,930,007.96     133,386,201.14
非流动资产合计            3,505,751,416.13    60,930,007.96    3,566,681,424.09
资产总计               5,992,081,549.75   -275,975,447.43   5,716,106,102.32
二、负债项目
其他应付款                   456,755.45     87,185,566.54      87,642,321.99
流动负债合计             2,174,290,719.24    87,185,566.54    2,261,476,285.78
负债合计               3,383,645,111.27    87,185,566.54    3,470,830,677.81
三、所有者权益项目
资本公积               1,583,635,198.55    22,110,590.62    1,605,745,789.17
未分配利润               255,383,696.60    -267,594,344.98     -12,210,648.38
归属于母公司所有者权益合计      2,136,326,841.38   -245,483,754.36   1,890,843,087.02
少数股东权益              472,109,597.10    -117,677,259.61    354,432,337.49
所有者权益合计            2,608,436,438.48   -363,161,013.97   2,245,275,424.51
 受影响的报表项目名称         调整前金额              调整金额              调整后金额
营业总成本              1,444,575,879.29   103,455,539.05    1,548,031,418.34
营业成本               1,152,104,204.52      8,209,742.05   1,160,313,946.57
研发费用                120,510,836.36     95,245,797.00     215,756,633.36
资产减值损失               -24,442,558.27   -281,859,613.89   -306,302,172.16
营业利润                 -94,958,945.40   -385,315,152.94   -480,274,098.34
利润总额                 -93,688,441.87   -385,315,152.94   -479,003,594.81
所得税费用                -29,342,983.20    -51,236,040.72     -80,579,023.92
净利润                  -64,345,458.67   -334,079,112.22   -398,424,570.89
归属于母公司所有者的净利润        -52,169,999.24   -238,512,443.23   -290,682,442.47
少数股东损益               -12,175,459.43    -95,566,668.99   -107,742,128.42
基本每股收益                        -0.22             -1.03              -1.25
稀释每股收益                        -0.22             -1.03              -1.25
     三、董事会关于前期会计差错更正的专项说明
     公司自 2022 年 1 月 1 日起按照财政部发布的企业会计准则解释第 15 号，对
研发过程中产出的研发制品，在完工入库时按照实际研发耗用的材料成本计量其
成本并确认为存货，同时冲减研发费用。在 2023 年度发生产品检测标准变化，
导致所涉产品预计在后期存在无法使用的可能，基于谨慎性原则，对 2023 年第
一至第三季度在研发阶段转入的有关半成品追溯调整为研发费用，增加了存货跌
价损失的计提。同时，公司还存在部分原材料未及时入账，影响公司 2023 年第
一至第三季度存货及成本费用。公司已对上述事项涉及的资产、负债及损益，按
照会计准则采用追溯法调整了 2023 年第一至第三季度相关会计报表项目。追溯
调整后，不会导致公司已披露的相关会计期间盈亏性质发生改变。
  本次前期会计差错更正事项符合《企业会计准则第 28 号——会计政策、会
计估计变更和差错更正》、《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》等相关规定，更正后的财务数据及财务报表能够更
加客观、公允地反映公司财务状况和经营成果，有利于提高公司财务信息质量。
因此，董事会同意公司本次前期会计差错更正事项。
  特此公告。
                     浙江东尼电子股份有限公司董事会