天瑞儀器: 關(guān)于前期會計(jì)差錯更正及追溯調(diào)整的補(bǔ)充公告

證券代碼：300165?????證券簡稱：天瑞儀器???????公告編號：2023-051

??????????????江蘇天瑞儀器股份有限公司

(資料圖片)

??本公司及董事會全體成員保證信息披露的內(nèi)容真實(shí)、準(zhǔn)確、完整，沒有虛

假記載、誤導(dǎo)性陳述或重大遺漏。

???江蘇天瑞儀器股份有限公司（以下簡稱“公司”）于2023年4月25日召開第

五屆董事會第十四次會議和第五屆監(jiān)事會第十次會議，審議通過了《關(guān)于前期會

計(jì)差錯更正及追溯調(diào)整的議案》，同意對公司前期會計(jì)差錯進(jìn)行更正，并對公司

年4月27日在巨潮資訊網(wǎng)披露的《關(guān)于前期會計(jì)差錯更正及追溯調(diào)整的公告》

??????????????????????????????????（公

告編號：2023-024）、《2021年年度報(bào)告（更新后）》、《2021年年度報(bào)告摘要

（更新后）》。

???根據(jù)《企業(yè)會計(jì)準(zhǔn)則第28號——會計(jì)政策、會計(jì)估計(jì)變更和差錯更正》《公

開發(fā)行證券的公司信息披露編報(bào)規(guī)則第19號——財(cái)務(wù)信息的更正及相關(guān)披露》等

有關(guān)規(guī)定和要求，為保持公司財(cái)務(wù)信息披露的一致性，公司于2023年6月26日召

開第五屆董事會第十六次（臨時(shí)）會議和第五屆監(jiān)事會第十二次（臨時(shí)）會議，

審議通過了《關(guān)于前期會計(jì)差錯更正及追溯調(diào)整的議案》，補(bǔ)充更正前期會計(jì)差

錯涉及到的公司《2021年第三季度報(bào)告》、《2022年第一季度報(bào)告》、《2022

年半年度報(bào)告》及其摘要、《2022年第三季度報(bào)告》中的財(cái)務(wù)相關(guān)信息，本次會

計(jì)差錯更正事項(xiàng)對公司2021年度、2022年度財(cái)務(wù)報(bào)表均無影響。具體情況如下：

???一、?前期會計(jì)差錯更正的原因

???公司控股子公司雅安天瑞水務(wù)有限公司（以下簡稱“雅安天瑞”）、安岳天

瑞水務(wù)有限公司（以下簡稱“安岳天瑞”），在2021年受客觀因素影響，未能及

時(shí)取得PPP項(xiàng)目的經(jīng)政府審定的財(cái)務(wù)決算報(bào)告，出于謹(jǐn)慎考慮，公司未在2021年

度確認(rèn)PPP項(xiàng)目建造服務(wù)收入。在2022年度，經(jīng)雅安天瑞、安岳天瑞梳理PPP項(xiàng)目

工程相關(guān)資料后，公司對于在2021年度已完成竣工驗(yàn)收并商運(yùn)的污水站點(diǎn)確認(rèn)為

債及損益進(jìn)行了調(diào)整，公司按照會計(jì)準(zhǔn)則，采用追溯法調(diào)整了2021年度相關(guān)會計(jì)

報(bào)表項(xiàng)目。

?????公司依據(jù)上述原因已披露了會計(jì)差錯更正事項(xiàng)對公司《2021年年度報(bào)告》進(jìn)

行追溯調(diào)整的影響。根據(jù)《企業(yè)會計(jì)準(zhǔn)則第28號——會計(jì)政策、會計(jì)估計(jì)變更和

差錯更正》、中國證券監(jiān)督管理委員會《公開發(fā)行證券的公司信息披露編制規(guī)則

第19號——財(cái)務(wù)信息的更正及相關(guān)披露》的相關(guān)規(guī)定和要求，為保持公司財(cái)務(wù)信

息披露的一致性，現(xiàn)補(bǔ)充披露會計(jì)差錯更正事項(xiàng)對公司《2021年第三季度報(bào)告》、

《2022年第一季度報(bào)告》、《2022年半年度報(bào)告》及其摘要、《2022年第三季度

報(bào)告》進(jìn)行追溯調(diào)整的影響。

?????二、前期會計(jì)差錯更正事項(xiàng)對比較期間合并財(cái)務(wù)報(bào)表的財(cái)務(wù)狀況和經(jīng)營成

果的影響

?????本公司對上述前期差錯采用追溯重述法進(jìn)行更正，相應(yīng)對2021年第三季度、

追溯調(diào)整對合并財(cái)務(wù)報(bào)表相關(guān)科目的影響具體如下：

?????（1）?合并資產(chǎn)負(fù)債表項(xiàng)目

??????????????????????????????????????????????????????????單位：人民幣元

受影響的報(bào)表項(xiàng)目名稱???????????調(diào)整前金額?????????????累計(jì)影響金額???????????????調(diào)整后金額

一、資產(chǎn)項(xiàng)目

應(yīng)收賬款?????????????????278,072,647.84????16,672,624.58????????294,745,272.42

預(yù)付款項(xiàng)?????????????????219,216,137.34????-9,329,679.42????????209,886,457.92

存貨???????????????1,422,203,649.39?????-312,522,742.27?????1,109,680,907.12

合同資產(chǎn)?????????????????10,865,786.11?????360,104,013.25???????370,969,799.36

資產(chǎn)總計(jì)?????????????3,259,158,575.06??????54,924,216.14??????3,314,082,791.20

二、負(fù)債項(xiàng)目

應(yīng)付賬款?????????????????358,275,236.42????74,839,278.21????????433,114,514.63

合同負(fù)債?????????????????252,675,099.00????-57,553,922.74???????195,121,176.26

應(yīng)交稅費(fèi)???????????????????5,751,250.75????35,321,243.87?????????41,072,494.62

其他應(yīng)付款????????????????28,650,365.13???????5,900,000.00????????34,550,365.13

負(fù)債合計(jì)?????????????1,520,040,070.40??????58,506,599.34????1,578,546,669.74

三、所有者權(quán)益項(xiàng)目

未分配利潤??????????????321,398,284.25?????-2,635,115.98?????318,763,168.27

歸屬于母公司所有者權(quán)益合計(jì)????1,691,655,224.41?????-2,635,115.98???1,689,020,108.43

少數(shù)股東權(quán)益??????????????47,463,280.25???????-947,267.22??????46,516,013.03

所有者權(quán)益合計(jì)??????????1,739,118,504.66??????-3,582,383.2???1,735,536,121.46

??????????????????????????????????????????????????????單位：人民幣元

受影響的報(bào)表項(xiàng)目名稱?????????調(diào)整前金額?????????????累計(jì)影響金額?????????????調(diào)整后金額

一、資產(chǎn)項(xiàng)目

應(yīng)收賬款???????????????303,756,078.69?????83,484,853.85?????387,240,932.54

預(yù)付款項(xiàng)???????????????143,926,895.15????-24,248,100.31?????119,678,794.84

存貨???????????????1,741,710,968.27???-609,538,065.66???1,132,172,902.61

合同資產(chǎn)?????????????????7,523,700.54????706,221,096.77?????713,744,797.31

其他流動資產(chǎn)??????????????77,000,354.85??????8,800,869.34??????85,801,224.19

資產(chǎn)總計(jì)?????????????3,404,074,535.12????164,720,653.99???3,568,795,189.11

二、負(fù)債項(xiàng)目

應(yīng)付賬款???????????????342,200,401.73????108,414,319.91?????450,614,721.64

合同負(fù)債???????????????332,808,662.49????-65,027,522.94?????267,781,139.55

應(yīng)交稅費(fèi)????????????????20,775,711.97?????81,799,624.04?????102,575,336.01

其他應(yīng)付款???????????????24,251,861.48??????5,900,000.00??????30,151,861.48

其他流動負(fù)債??????????????31,958,453.86?????-1,098,650.61??????30,859,803.25

預(yù)計(jì)負(fù)債??????????????????????????????????????????????????????7,676,273.40

負(fù)債合計(jì)?????????????1,726,688,074.46????130,307,228.35???1,856,995,302.81

三、所有者權(quán)益項(xiàng)目

未分配利潤??????????????247,530,639.28?????36,468,749.47?????283,999,388.75

歸屬于母公司所有者權(quán)益合計(jì)????1,622,413,626.30?????36,468,749.47???1,658,882,375.77

少數(shù)股東權(quán)益??????????????54,972,834.36?????-2,055,323.83??????52,917,510.53

所有者權(quán)益合計(jì)??????????1,677,386,460.66?????34,413,425.64???1,711,799,886.30

??????????????????????????????????????????????????????單位：人民幣元

受影響的報(bào)表項(xiàng)目名稱????????調(diào)整前金額?????????????累計(jì)影響金額?????????????調(diào)整后金額

一、資產(chǎn)類

應(yīng)收賬款???????????????287,057,249.66????11,484,034.97??????298,541,284.63

預(yù)付款項(xiàng)???????????????201,357,110.10????-45,108,888.15?????156,248,221.95

存貨???????????????1,795,324,529.67???-645,215,538.19???1,150,108,991.48

合同資產(chǎn)???????????????11,607,754.25?????717,596,005.03?????729,203,759.28

其他流動資產(chǎn)?????????????50,198,724.55???????8,386,710.05?????58,585,434.60

資產(chǎn)總計(jì)???????????????3,638,797,736.59????47,142,323.71????3,685,940,060.30

二、負(fù)債類

應(yīng)付賬款?????????????????358,484,868.90????51,909,908.60???????410,394,777.50

合同負(fù)債?????????????????266,338,015.76???-134,920,810.13??????131,417,205.63

應(yīng)交稅費(fèi)?????????????????21,346,073.45?????79,162,203.94???????100,508,277.39

其他應(yīng)付款????????????????25,766,471.62???????5,900,000.00???????31,666,471.62

其他流動負(fù)債???????????????36,464,645.15?????-1,098,650.61????????35,365,994.54

預(yù)計(jì)負(fù)債???????????????????6,872,359.89????????319,457.95????????7,191,817.84

負(fù)債合計(jì)???????????????2,001,327,083.17??????1,272,109.75????2,002,599,192.92

三、所有者權(quán)益類

未分配利潤????????????????211,677,853.68????47,059,479.58???????258,737,333.26

歸屬于母公司所有者權(quán)益合計(jì)??????1,586,848,989.88????47,059,479.58?????1,633,908,469.46

少數(shù)股東權(quán)益???????????????50,621,663.54?????-1,189,265.62????????49,432,397.92

所有者權(quán)益合計(jì)????????????1,637,470,653.42????45,870,213.96?????1,683,340,867.38

??????????????????????????????????????????????????????????單位：人民幣元

受影響的報(bào)表項(xiàng)目名稱???????????調(diào)整前金額?????????????累計(jì)影響金額??????????????調(diào)整后金額

一、資產(chǎn)類

應(yīng)收賬款?????????????????231,363,279.31?????24,565,104.60??????255,928,383.91

預(yù)付款項(xiàng)?????????????????130,590,641.03????-11,447,754.77??????119,142,886.26

存貨?????????????????1,759,779,167.77???-802,756,160.69??????957,023,007.08

合同資產(chǎn)??????????????????10,745,408.59????856,308,560.26??????867,053,968.85

其他流動資產(chǎn)????????????????34,098,977.46??????8,386,710.05???????42,485,687.51

資產(chǎn)總計(jì)???????????????3,447,231,568.68?????75,056,459.45????3,522,288,028.13

二、負(fù)債類

應(yīng)付賬款??????????????????69,004,618.10?????68,569,411.59??????137,574,029.69

合同負(fù)債?????????????????283,423,880.40???-134,920,810.13??????148,503,070.27

應(yīng)交稅費(fèi)??????????????????18,199,215.50?????94,897,781.66??????113,096,997.16

其他應(yīng)付款?????????????????26,289,138.79??????5,900,000.00???????32,189,138.79

其他流動負(fù)債????????????????43,372,625.28?????-1,098,650.61???????42,273,974.67

預(yù)計(jì)負(fù)債???????????????????6,659,185.07????????319,457.95????????6,978,643.02

負(fù)債合計(jì)???????????????1,845,284,363.40?????33,667,190.46????1,878,951,553.86

三、所有者權(quán)益類

未分配利潤????????????????176,294,982.75?????41,943,825.10??????218,238,807.85

歸屬于母公司所有者權(quán)益合計(jì)??????1,551,772,176.24?????41,943,825.10????1,593,716,001.34

少數(shù)股東權(quán)益????????????????50,175,029.04???????-554,556.11???????49,620,472.93

所有者權(quán)益合計(jì)????????????1,601,947,205.28?????41,389,268.99????1,643,336,474.27

?????（2）?合并利潤表項(xiàng)目

?????????????????????????????????????????????????????單位：人民幣元

??受影響的報(bào)表項(xiàng)目名稱???????調(diào)整前金額????????????累計(jì)影響金額???????????調(diào)整后金額

營業(yè)收入???????????????611,846,115.79???318,902,714.71???930,748,830.50

營業(yè)成本???????????????307,290,329.89???331,518,041.73???638,808,371.62

稅金及附加????????????????5,266,165.39???????388,878.47?????5,655,043.86

財(cái)務(wù)費(fèi)用?????????????????5,268,388.66???-15,894,070.77???-10,625,682.11

信用減值損失??????????????-8,617,026.41??????-877,506.56????-9,494,532.97

資產(chǎn)減值損失??????????????????42,305.96????-3,599,180.31????-3,556,874.35

所得稅費(fèi)用????????????????7,762,195.19?????2,493,066.08????10,255,261.27

凈利潤??????????????????5,064,063.70????-4,079,887.67???????984,176.03

歸屬于母公司所有者的凈利潤????????4,132,159.30????-3,132,620.45???????999,538.85

少數(shù)股東損益?????????????????931,904.40??????-947,267.22???????-15,362.82

基本每股收益?????????????????????0.0083??????????-0.0063???????????0.0020

稀釋每股收益?????????????????????0.0083??????????-0.0063???????????0.0020

?????????????????????????????????????????????????????單位：人民幣元

受影響的報(bào)表項(xiàng)目名稱?????????調(diào)整前金額????????????累計(jì)影響金額???????????調(diào)整后金額

營業(yè)收入???????????????196,426,783.79????48,777,573.53????245,204,357.32

營業(yè)成本????????????????99,401,068.88????41,482,506.11????140,883,574.99

財(cái)務(wù)費(fèi)用?????????????????1,244,773.37???-11,900,466.60????-10,655,693.23

資產(chǎn)減值損失?????????????????????????????????-657,820.50???????-657,820.50

所得稅費(fèi)用????????????????3,189,851.49?????1,317,448.48??????4,507,299.97

凈利潤??????????????????9,361,839.69????17,220,265.04?????26,582,104.73

歸屬于母公司所有者的凈利潤????????9,451,237.79????16,330,158.16?????25,781,395.95

少數(shù)股東損益?????????????????-89,398.10???????890,106.88????????800,708.78

基本每股收益?????????????????????0.0190???????????0.0328????????????0.0518

稀釋每股收益?????????????????????0.0190???????????0.0328????????????0.0518

?????????????????????????????????????????????????????單位：人民幣元

受影響的報(bào)表項(xiàng)目名稱????????調(diào)整前金額?????????????累計(jì)影響金額???????????調(diào)整后金額

營業(yè)收入???????????????373,177,974.63???48,777,573.53????421,955,548.16

營業(yè)成本???????????????208,495,371.42???41,482,506.11????249,977,877.53

稅金及附加????????????????4,640,439.12????3,519,631.18??????8,160,070.30

財(cái)務(wù)費(fèi)用???????????????10,667,842.87????-22,739,906.54???-12,072,063.67

信用減值損失?????????????-21,717,971.80????3,962,268.64????-17,755,703.16

資產(chǎn)減值損失??????????????2,036,917.91??????-552,123.05??????1,484,794.86

所得稅費(fèi)用???????????????4,870,826.09?????1,248,435.01??????6,119,261.10

凈利潤????????????????-30,842,116.73???28,677,053.36?????-2,165,063.37

歸屬于母公司所有者的凈利潤??????-26,401,547.81???26,920,888.27????????519,340.46

少數(shù)股東損益?????????????-4,440,568.92?????1,756,165.09?????-2,684,403.83

基本每股收益???????????????????-0.0531???????????0.0541????????????0.0010

稀釋每股收益???????????????????-0.0531???????????0.0541????????????0.0010

?????????????????????????????????????????????????????單位：人民幣元

??受影響的報(bào)表項(xiàng)目名稱???????調(diào)整前金額????????????累計(jì)影響金額???????????調(diào)整后金額

營業(yè)收入???????????????528,322,707.98???175,849,843.99???704,172,551.97

營業(yè)成本???????????????295,247,221.59???182,021,498.22???477,268,719.81

稅金及附加????????????????5,934,352.41?????4,955,169.79????10,889,522.20

財(cái)務(wù)費(fèi)用????????????????20,394,128.26???-37,244,118.17???-16,849,989.91

信用減值損失?????????????-23,492,192.18?????3,494,386.81???-19,997,805.37

資產(chǎn)減值損失???????????????3,326,668.38????-2,173,855.49?????1,152,812.89

所得稅費(fèi)用????????????????2,283,104.25?????3,241,717.08?????5,524,821.33

凈利潤????????????????-66,671,622.16????24,196,108.39???-42,475,513.77

歸屬于母公司股東的凈利潤???????-61,784,418.74????21,805,233.79???-39,979,184.95

少數(shù)股東損益??????????????-4,887,203.42?????2,390,874.60????-2,496,328.82

基本每股收益????????????????????-0.1243???????????0.0439??????????-0.0804

稀釋每股收益????????????????????-0.1243???????????0.0439??????????-0.0804

??三、前期會計(jì)差錯更正事項(xiàng)對比較期間母公司財(cái)務(wù)報(bào)表的財(cái)務(wù)狀況和經(jīng)營

成果的影響

??前期會計(jì)差錯更正事項(xiàng)對母公司財(cái)務(wù)報(bào)表無影響。

??四、其他相關(guān)意見和專項(xiàng)說明

??董事會認(rèn)為：本次關(guān)于前期會計(jì)差錯的更正及追溯調(diào)整符合《企業(yè)會計(jì)準(zhǔn)則

第?28?號——會計(jì)政策、會計(jì)估計(jì)變更和差錯更正》、中國證券監(jiān)督管理委員會

《公開發(fā)行證券的公司信息披露編制規(guī)則第?19?號——財(cái)務(wù)信息的更正及相關(guān)披

露》等相關(guān)規(guī)定，更正后的財(cái)務(wù)數(shù)據(jù)及財(cái)務(wù)報(bào)表能夠更加客觀、公允地反映公司

財(cái)務(wù)狀況和經(jīng)營成果。本次前期會計(jì)差錯更正及追溯調(diào)整事項(xiàng)的決策程序符合法

律、法規(guī)和《公司章程》等相關(guān)規(guī)定，不存在損害公司及股東利益的情形。

??經(jīng)核查，我們認(rèn)為：本次對前期會計(jì)差錯的更正及追溯調(diào)整符合《企業(yè)會計(jì)

準(zhǔn)則第?28?號——會計(jì)政策、會計(jì)估計(jì)變更和差錯更正》、中國證券監(jiān)督管理委員

會《公開發(fā)行證券的公司信息披露編制規(guī)則第?19?號——財(cái)務(wù)信息的更正及相關(guān)

披露》等相關(guān)規(guī)定。本次前期會計(jì)差錯更正及追溯調(diào)整事項(xiàng)的決議程序合法、有

效，更正后的財(cái)務(wù)信息更加客觀公允地反映公司實(shí)際情況和財(cái)務(wù)信息，不存在損

害公司及中小股東利益的情形，我們一致同意本次會計(jì)差錯更正及追溯調(diào)整事項(xiàng)。

??經(jīng)審核，監(jiān)事會認(rèn)為公司本次會計(jì)差錯更正及追溯調(diào)整符合《企業(yè)會計(jì)準(zhǔn)則

第28號——會計(jì)政策、會計(jì)估計(jì)變更和差錯更正》、中國證券監(jiān)督管理委員會《公

開發(fā)行證券的公司信息披露編制規(guī)則第19號——財(cái)務(wù)信息的更正及相關(guān)披露》等

相關(guān)規(guī)定，能夠更加客觀、公允的反映公司財(cái)務(wù)狀況和經(jīng)營成果。本次會計(jì)差錯

更正及追溯調(diào)整事項(xiàng)的審議和表決程序符合法律、法規(guī)以及《公司章程》等相關(guān)

制度的規(guī)定，不存在損害公司及全體股東利益的情形。

??五、備查文件

會議相關(guān)事項(xiàng)的獨(dú)立意見。

??特此公告。

????????????????????????江蘇天瑞儀器股份有限公司

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