*ST沐邦: 江西沐邦高科股份有限公司关于前期会计差错更正的公告

证券代码：603398       证券简称：*ST 沐邦     公告编号：2025-100
              江西沐邦高科股份有限公司
              关于前期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个别及连带责任。
  重要内容提示:
     本次会计差错更正影响公司 2024 年一季度、2024 年半年度、2024 年三
      季度以及 2024 年度合并资产负债表、合并利润表、合并现金流量表，以
      及 2024 年半年度、2024 年度母公司资产负债表、母公司利润表、母公
      司现金流量表的变动，不会导致公司已披露的年度报告出现盈亏性质的
      改变，不存在损害公司及全体股东利益的情形，不影响公司的正常生产
      经营。
     根据《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，公司需聘请具有证券、期货相关业务资
      格的会计师事务所对相关更正事项进行专项鉴证并出具专项鉴证报告。
      目前公司尚未取得会计师事务所出具的专项鉴证意见，按照相关规定应
      当自本公告公布之日起两个月内完成披露。
     公司于 2025 年 7 月 25 日收到中国证券监督管理委员会（以下简称“中
      国证监会”）《立案告知书》（编号：证监立案字 0252025003 号）。公
      司尚处于证监局立案调查中，最终结论以立案调查结果为准。
  江西沐邦高科股份有限公司（以下简称“公司”）于 2025 年 8 月 27 日召开
了第五届董事会第四次会议、第五届监事会第三次会议，审议通过了《关于对会
计差错进行更正的议案》，同意公司根据《企业会计准则第 28 号——会计政策、
会计估计变更和差错更正》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》等相关规定，对 2024 年一季度、2024 年半年
 度、2024 年三季度以及 2024 年度合并资产负债表、合并利润表、合并现金流量
 表，以及 2024 年半年度、2024 年度母公司资产负债表、母公司利润表、母公司
 现金流量表的会计差错进行更正。现将相关情况公告如下：
    一、本次会计差错更正的原因及具体内容、影响
    公司于 2025 年 5 月 30 日收到上海证券交易所出具的《关于江西沐邦高科股
 份有限公司 2024 年年度报告的信息披露监管问询函》，且于 2025 年 7 月 23 日
 收到中国证券监督管理委员会江西监管局出具的责令整改警示函，责令公司对披
 露的《2024 年年度报告》和《2024 年度内部控制评价报告》等公告的文件存在
 的错误进行整改。公司自查发现，公司 2024 年度将募集资金及自有资金以货款
 或工程款的形式向供应商付款后，部分采购资金流入到控股股东、子公司内蒙古
 豪安能源科技有限公司、江西豪安及其关联方控制的企业，导致公司资金被控股
 股东和其他关联方占用。因此，公司对预付的货款、工程款及应付资金借款进行
 冲抵，并对控股股东及其他关联方占用资金收取利息。
    公司通过梳理相关业务，对以下事项进行追溯调整。本次会计差错具体情况
 和影响如下：
 受影响的报表项目名称          更正前金额              更正金额              更正后金额
     预付款项           37,401,146.45      5,704,793.44      43,105,939.89
    其他应收款          318,604,229.23     -16,490,054.52    302,114,174.71
       存货          451,756,112.96     -120,998,368.41   330,757,744.55
   流动资产合计          1,958,959,699.94   -131,783,629.49   1,827,176,070.45
  其他非流动资产          522,227,900.07     -42,809,975.44    479,417,924.63
  非流动资产合计          3,581,032,894.73   -42,809,975.44    3,538,222,919.29
     资产总计          5,539,992,594.67   -174,593,604.93   5,365,398,989.74
     应付账款          1,314,166,865.34   -112,149,283.18   1,202,017,582.16
    其他应付款          608,801,752.42     -59,003,279.44    549,798,472.98
   流动负债合计          2,892,776,485.26   -171,152,562.62   2,721,623,922.64
     负债合计          3,480,191,804.85   -171,152,562.62   3,309,039,242.23
    未分配利润          -137,778,111.77     -3,441,042.31    -141,219,154.08
归属于母公司股东权益合计       2,062,534,862.03    -3,441,042.31    2,059,093,819.72
   股东权益合计            2,059,800,789.82       -3,441,042.31     2,056,359,747.51
  负债和股东权益总计          5,539,992,594.67      -174,593,604.93    5,365,398,989.74
   受影响的报表项目名称             更正前金额             更正金额              更正后金额
       营业成本              190,352,812.29    1,937,085.23      192,289,897.52
      信用减值损失              9,177,745.83     -1,503,957.08      7,673,788.75
      营业利润               -86,389,526.81    -3,441,042.31     -89,830,569.12
      利润总额               -86,486,422.78    -3,441,042.31     -89,927,465.09
       净利润               -84,385,158.56    -3,441,042.31     -87,826,200.87
    持续经营净利润              -84,385,158.56    -3,441,042.31     -87,826,200.87
 归属于母公司所有者的净利润           -83,778,245.38    -3,441,042.31     -87,219,287.69
    综合收益总额               -84,385,158.56    -3,441,042.31     -87,826,200.87
归属于母公司所有者的综合收益总额         -83,778,245.38    -3,441,042.31     -87,219,287.69
    基本每股收益                   -0.22             -0.01             -0.23
    稀释每股收益                   -0.22             -0.01             -0.23
   受影响的报表项目名称             更正前金额               更正金额             更正后金额
 销售商品、提供劳务收到的现金         291,295,990.32     -27,486,079.46     263,809,910.86
 收到其他与经营活动有关的现金         183,093,220.66     -100,246,666.96    82,846,553.70
   经营活动现金流入小计           474,404,931.57     -127,732,746.42    346,672,185.15
 购买商品、接受劳务支付的现金         278,633,039.20     -24,019,560.74     254,613,478.46
支付给职工以及为职工支付的现金          35,424,021.82       -108,778.70      35,315,243.12
    支付的各项税费              47,711,179.67       -481,146.20      47,230,033.47
 支付其他与经营活动有关的现金         352,739,594.66     -113,104,989.34    239,634,605.32
   经营活动现金流出小计           714,507,835.35     -137,714,474.98    576,793,360.37
 经营活动产生的现金流量净额          -240,102,903.78     9,981,728.56     -230,121,175.22
 支付其他与筹资活动有关的现金         1,011,879,251.25    10,000,000.00    1,021,879,251.25
   筹资活动现金流出小计           1,570,652,908.19    10,000,000.00    1,580,652,908.19
 筹资活动产生的现金流量净额          986,340,872.71     -10,000,000.00     976,340,872.71
 现金及现金等价物净增加额           569,329,302.66       -18,271.44       569,311,031.22
 期末现金及现金等价物余额           585,029,282.61       -18,271.44       585,011,011.17
 受影响的报表项目名称              更正前金额                    更正金额                 更正后金额
      预付款项             183,320,313.30           -167,549,826.61          15,770,486.69
     其他应收款             159,859,274.92            7,949,757.97           167,809,032.89
        存货             402,636,754.43           -120,998,368.41         281,638,386.02
    流动资产合计             1,494,123,567.11         -280,598,437.05       1,213,525,130.06
   其他非流动资产             340,218,824.89           108,676,852.67          448,895,677.56
   非流动资产合计             3,588,520,444.56         108,676,852.67        3,697,197,297.23
      资产总计             5,082,644,011.67         -171,921,584.38      4,910,722,427.29
      应付账款             1,398,482,067.80         -101,917,235.12      1,296,564,832.68
     其他应付款             350,583,932.39           -65,517,364.30       285,066,568.09
    流动负债合计             2,607,056,945.58         -167,434,599.42      2,439,622,346.16
      负债合计             3,152,431,442.48         -167,434,599.42      2,984,996,843.06
     未分配利润             -267,107,294.39           -4,486,984.96       -271,594,279.35
归属于母公司股东权益合计           1,933,205,679.41          -4,486,984.96       1,928,718,694.45
    股东权益合计             1,930,212,569.19          -4,486,984.96       1,925,725,584.23
 负债和股东权益总计             5,082,644,011.67         -171,921,584.38      4,910,722,427.29
   受影响的报表项目名称                   更正前金额                  更正金额              更正后金额
         营业成本                  312,247,406.40        1,937,085.23      314,184,491.63
        信用减值损失                 13,897,712.33         -2,549,899.73      11,347,812.60
         营业利润                 -236,635,768.13        -4,486,984.96     -241,122,753.09
        利润总额                  -237,055,328.17        -4,486,984.96     -241,542,313.13
         净利润                  -213,973,379.19        -4,486,984.96     -218,460,364.15
      持续经营净利润                 -213,973,379.19        -4,486,984.96     -218,460,364.15
 归属于母公司所有者的净利润                -213,107,428.00        -4,486,984.96     -217,594,412.96
      综合收益总额                  -213,973,379.19        -4,486,984.96     -218,460,364.15
归属于母公司所有者的综合收益总额              -213,107,428.00        -4,486,984.96     -217,594,412.96
      基本每股收益                       -0.53                 -0.01              -0.54
      稀释每股收益                       -0.53                 -0.01              -0.54
   受影响的报表项目名称                   更正前金额                 更正金额             更正后金额
 支付其他与经营活动有关的现金                264,410,738.53       -10,000,000.00    254,410,738.53
   经营活动现金流出小计                  703,442,294.79       -10,000,000.00    693,442,294.79
 经营活动产生的现金流量净额                 -92,105,079.74       10,000,000.00     -82,105,079.74
 支付其他与筹资活动有关的现金               1,330,381,810.34      10,000,000.00    1,340,381,810.34
   筹资活动现金流出小计                 1,997,844,416.96      10,000,000.00    2,007,844,416.96
 筹资活动产生的现金流量净额                 776,075,680.89       -10,000,000.00    766,075,680.89
受影响的报表项目名称              更正前金额                      更正金额                更正后金额
   其他应收款               809,348,313.33            -51,155,424.03      758,192,889.30
  流动资产合计              1,124,635,246.50           -51,155,424.03      1,073,479,822.47
   资产总计               3,209,593,750.46           -51,155,424.03      3,158,438,326.43
   其他应付款               721,560,948.17            -48,605,524.30      672,955,423.87
  流动负债合计               935,014,946.71            -48,605,524.30      886,409,422.41
   负债合计               1,206,158,855.60           -48,605,524.30      1,157,553,331.30
   未分配利润               -196,878,078.94           -2,549,899.73       -199,427,978.67
  股东权益合计              2,003,434,894.86           -2,549,899.73       2,000,884,995.13
 负债和股东权益总计            3,209,593,750.46           -51,155,424.03      3,158,438,326.43
受影响的报表项目名称             更正前金额                       更正金额                 更正后金额
  信用减值损失               482,003.82                -2,549,899.73         -2,067,895.91
  营业利润                -33,289,805.01             -2,549,899.73         -35,839,704.74
  利润总额                -33,290,312.04             -2,549,899.73         -35,840,211.77
   净利润                -33,290,312.04             -2,549,899.73         -35,840,211.77
 持续经营净利润              -33,290,312.04             -2,549,899.73         -35,840,211.77
 综合收益总额               -33,290,312.04             -2,549,899.73         -35,840,211.77
受影响的报表项目名称               更正前金额                      更正金额                更正后金额
支付其他与经营活动有关的现
      金
 经营活动现金流出小计           1,124,827,932.31     -10,000,000.00   1,114,827,932.31
经营活动产生的现金流量净额         -367,728,831.20      10,000,000.00     -357,728,831.20
支付其他与筹资活动有关的现
      金
 筹资活动现金流出小计           1,268,649,382.64     10,000,000.00    1,278,649,382.64
筹资活动产生的现金流量净额         957,159,915.21       -10,000,000.00    947,159,915.21
  受影响的报表项目名称             更正前金额              更正金额              更正后金额
     预付款项               32,454,924.10     44,725,052.05      77,179,976.15
    其他应收款               155,130,431.45    80,537,396.99     235,667,828.44
       存货               400,859,430.14    -120,998,368.41   279,861,061.73
    流动资产合计             1,049,664,542.49    4,264,080.63     1,053,928,623.12
   其他非流动资产              544,854,203.86    -127,400,315.47   417,453,888.39
   非流动资产合计             3,788,146,744.52   -127,400,315.47   3,660,746,429.05
     资产总计              4,837,811,287.01   -123,136,234.84   4,714,675,052.17
     应付票据               26,784,000.00     13,741,600.00      40,525,600.00
     应付账款              1,293,884,984.31   -97,521,124.60    1,196,363,859.71
    其他应付款               350,176,848.66    -34,712,282.84    315,464,565.82
    流动负债合计             2,463,114,675.88   -118,491,807.44   2,344,622,868.44
     负债合计              2,998,872,545.00   -118,491,807.44   2,880,380,737.56
    未分配利润              -357,831,079.20     -4,644,427.40    -362,475,506.60
 归属于母公司股东权益合计          1,842,481,894.60    -4,644,427.40    1,837,837,467.20
    股东权益合计             1,838,938,742.01    -4,644,427.40    1,834,294,314.61
  负债和股东权益总计            4,837,811,287.01   -123,136,234.84   4,714,675,052.17
  受影响的报表项目名称               更正前金额              更正金额             更正后金额
      营业成本               369,511,682.40     1,937,085.23     371,448,767.63
     信用减值损失               12,420,413.32     -2,707,342.17     9,713,071.15
      营业利润              -312,086,893.01     -4,644,427.40    -316,731,320.41
      利润总额              -312,513,830.58     -4,644,427.40    -317,158,257.98
      净利润              -305,247,206.37       -4,644,427.40        -309,891,633.77
    持续经营净利润            -305,247,206.37       -4,644,427.40        -309,891,633.77
归属于母公司所有者的净利润          -303,831,212.81       -4,644,427.40        -308,475,640.21
    综合收益总额             -305,247,206.37       -4,644,427.40        -309,891,633.77
归属于母公司所有者的综合收益总
                       -303,831,212.81       -4,644,427.40        -308,475,640.21
       额
    基本每股收益                  -0.73                -0.02                 -0.75
    稀释每股收益                  -0.73                -0.02                 -0.75
  受影响的报表项目名称               更正前金额                 更正金额               更正后金额
支付其他与经营活动有关的现金           383,608,036.61        -10,000,000.00      373,608,036.61
  经营活动现金流出小计             1,112,479,716.59      -10,000,000.00     1,102,479,716.59
经营活动产生的现金流量净额            -176,938,432.35       10,000,000.00      -166,938,432.35
支付其他与筹资活动有关的现金           1,817,661,804.39      10,000,000.00      1,827,661,804.39
  筹资活动现金流出小计             2,579,014,815.04      10,000,000.00      2,589,014,815.04
筹资活动产生的现金流量净额            929,086,084.73        -10,000,000.00      919,086,084.73
  受影响的报表项目名称              更正前金额                 更正金额                 更正后金额
    其他应收款               114,263,103.31          154,992,245.23   269,255,348.54
      存货                121,619,791.55       46,114,076.38        167,733,867.93
   其他流动资产               83,850,456.04          538,369.69         84,388,825.73
   流动资产合计               739,579,316.57       201,644,691.30       941,224,007.87
    在建工程               1,584,369,365.09      -52,430,860.00      1,531,938,505.09
   递延所得税资产              95,487,417.77          -51,589.90         95,435,827.87
   其他非流动资产              203,003,532.18       -89,199,249.96       113,804,282.22
   非流动资产合计             2,792,699,327.08     -141,681,699.86      2,651,017,627.22
    资产总计               3,532,278,643.65      59,962,991.44       3,592,241,635.09
    应付账款                873,100,946.45       197,188,837.72      1,070,289,784.17
    其他应付款               555,716,169.45      -151,232,325.68       404,483,843.77
   流动负债合计              2,065,082,992.37      45,956,512.04       2,111,039,504.41
    负债合计               2,598,936,701.35      45,956,512.04       2,644,893,213.39
    未分配利润               -1,216,122,778.97       14,006,479.40       -1,202,116,299.57
 归属于母公司股东权益合计            984,190,194.83         14,006,479.40        998,196,674.23
    股东权益合计               933,341,942.30         14,006,479.40        947,348,421.70
  负债和股东权益总计             3,532,278,643.65        59,962,991.44       3,592,241,635.09
  受影响的报表项目名称               更正前金额                  更正金额                  更正后金额
     营业成本                437,595,902.57          -3,144,693.72         434,451,208.85
     管理费用                147,489,874.51          -7,882,723.98         139,607,150.53
     研发费用                 37,567,589.41           -100,000.00          37,467,589.41
     财务费用                 60,214,667.15          -7,724,226.20         52,490,440.95
    信用减值损失                8,238,795.37           -4,793,574.60          3,445,220.77
    营业利润                -1,507,004,089.87        14,058,069.30        -1,492,946,020.57
    利润总额                -1,268,764,286.89        14,058,069.30        -1,254,706,217.59
    所得税费用                 -57,920,280.81          51,589.90            -57,868,690.91
     净利润                -1,210,844,006.08       14,006,479.40         -1,196,837,526.68
   持续经营净利润              -1,210,844,006.08       14,006,479.40         -1,196,837,526.68
归属于母公司所有者的净利润           -1,162,122,912.58       14,006,479.40         -1,148,116,433.18
   综合收益总额               -1,210,844,006.08       14,006,479.40         -1,196,837,526.68
归属于母公司所有者的综合收益
                        -1,162,122,912.58       14,006,479.40         -1,148,116,433.18
      总额
   基本每股收益                     -2.78                 0.04                    -2.74
    稀释每股收益                    -2.78                 0.04                    -2.74
   受影响的报表项目名称                   更正前金额                更正金额                更正后金额
 收到其他与经营活动有关的现金                60,731,460.74        -400,000.00         60,331,460.74
   经营活动现金流入小计                 584,089,524.17        -400,000.00         583,689,524.17
 购买商品、接受劳务支付的现金               447,888,572.63      -210,540,818.29       237,347,754.34
支付给职工以及为职工支付的现金               165,368,149.18       -3,000,000.00        162,368,149.18
   经营活动现金流出小计                 801,470,617.98      -213,540,818.29       587,929,799.69
 经营活动产生的现金流量净额                -217,381,093.81      213,140,818.29       -4,240,275.52
 收到其他与投资活动有关的现金                 -          232,039,051.70     232,039,051.70
   投资活动现金流入小计             80,541,832.80    232,039,051.70     312,580,884.50
购建固定资产、无形资产和其他长期资产
      支付的现金
 支付其他与投资活动有关的现金           70,293,363.48    340,583,004.48     410,876,367.96
   投资活动现金流出小计            808,440,859.03    270,235,067.67    1,078,675,926.70
  投资活动产生的现金流量净额          -727,899,026.23   -38,196,015.97     -766,095,042.20
 收到其他与筹资活动有关的现金         2,505,287,618.87   186,309,414.45    2,691,597,033.32
   筹资活动现金流入小计           4,366,881,149.77   186,309,414.45    4,553,190,564.22
分配股利、利润或偿付利息支付的现金         71,410,032.17      219,444.44       71,629,476.61
 支付其他与筹资活动有关的现金         2,612,216,207.53   361,034,772.33    2,973,250,979.86
   筹资活动现金流出小计           3,246,763,839.70   361,254,216.77    3,608,018,056.47
  筹资活动产生的现金流量净额         1,120,117,310.07   -174,944,802.32    945,172,507.75
   受影响的报表项目名称             更正前金额              更正金额              更正后金额
       其他应收款            1,241,383,117.32   -23,806,847.21    1,217,576,270.11
      流动资产合计            1,532,235,557.96   -23,806,847.21    1,508,428,710.75
        资产总计            2,640,437,999.90   -23,806,847.21    2,616,631,152.69
       其他应付款             929,334,303.82    -34,376,290.14     894,958,013.68
      流动负债合计            1,156,848,304.21   -34,376,290.14    1,122,472,014.07
        负债合计            1,427,386,238.23   -34,376,290.14    1,393,009,948.09
       未分配利润            -987,261,212.13    10,569,442.93     -976,691,769.20
      股东权益合计            1,213,051,761.67   10,569,442.93     1,223,621,204.60
    负债和股东权益总计           2,640,437,999.90   -23,806,847.21    2,616,631,152.69
   受影响的报表项目名称           更正前金额                更正金额               更正后金额
        管理费用            40,831,179.26      -7,882,723.98       32,948,455.28
        研发费用            1,979,147.61        -100,000.00        1,879,147.61
        财务费用            42,479,226.69      -5,871,020.07       36,608,206.62
     信用减值损失                   -1,867,535.28          -3,284,301.12      -5,151,836.40
     营业利润                   -1,062,410,876.82        10,569,442.93    -1,051,841,433.89
      利润总额                   -823,673,445.23         10,569,442.93     -813,104,002.30
      净利润                    -823,673,445.23         10,569,442.93     -813,104,002.30
    持续经营净利润                  -823,673,445.23         10,569,442.93     -813,104,002.30
    综合收益总额                   -823,673,445.23         10,569,442.93     -813,104,002.30
  受影响的报表项目名称              更正前金额                   更正金额                 更正后金额
支付给职工以及为职工支付的现
      金
支付其他与经营活动有关的现金          1,125,640,138.68        -10,000,000.00       1,115,640,138.68
  经营活动现金流出小计            1,147,687,404.77        -13,000,000.00       1,134,687,404.77
经营活动产生的现金流量净额           -556,964,927.90         13,000,000.00        -543,964,927.90
收到其他与投资活动有关的现金          155,430,800.00          31,406,025.01        186,836,825.01
  投资活动现金流入小计            155,430,800.00          31,406,025.01        186,836,825.01
支付其他与投资活动有关的现金          378,741,146.97          10,000,000.00        388,741,146.97
  投资活动现金流出小计            654,936,315.11          10,000,000.00        664,936,315.11
投资活动产生的现金流量净额           -499,505,515.11         21,406,025.01        -478,099,490.10
收到其他与筹资活动有关的现金          1,917,144,019.87        -31,406,025.01       1,885,737,994.86
  筹资活动现金流入小计            3,499,245,500.77        -31,406,025.01       3,467,839,475.76
支付其他与筹资活动有关的现金          1,774,549,159.24        3,000,000.00         1,777,549,159.24
  筹资活动现金流出小计            2,262,815,141.08        3,000,000.00         2,265,815,141.08
筹资活动产生的现金流量净额           1,236,430,359.69        -34,406,025.01       1,202,024,334.68
      二、本次会计差错更正的审批程序
      根据《上海证券交易所股票上市规则》等法律法规、规范性文件及《公司章
   程》等相关规定，公司本次前期会计差错更正事项已经公司于 2025 年 8 月 27
   日召开的第五届董事会第四次会议、第五届监事会第三次会议审议通过了《关于
   对会计差错进行更正的议案》，公司审计委员会发表了意见。
  三、董事会、监事会、审计委员会对本次会计差错更正及追溯重述的说明
  （一）董事会说明
  董事会认为本次会计差错更正符合《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》等相关规定和要求，本次会计差错更
正使公司财务报表能够更加客观、公允地反映公司的财务状况和经营成果。董事
会同意上述会计差错更正事项，公司将进一步加强管理，避免类似事件再次发生，
切实维护公司及全体股东的利益。
  （二）监事会说明
  监事会认为本次会计差错更正事项符合《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》等相关规定和要求，审议和表决
程序符合法律、法规及相关制度的要求，本次会计差错更正后的财务数据能够客
观、公允地反映公司的财务状况和经营成果，有利于提高公司财务信息质量。监
事会同意本次会计差错更正事项。
  （三）审计委员会说明
  本次前期会计差错更正符合《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》等相关规定和要求，更正后的财务数据能够
更加客观、公允地反映公司财务状况和经营成果。公司关于本项会计差错更正事
项的审议和表决程序符合相关监管规定，不存在损害公司及全体股东、特别是中
小股东利益的情况。审计委员会同意本次前期会计差错更正事项。
  特此公告。
                    江西沐邦高科股份有限公司董事会
                       二〇二五年八月二十八日