Every reporter Yu Yilang Every editor Yang Xia
Every time through Beijing, May 17 (Reporter Yu Yilang) On the evening of May 17blackjackformoney, Zhangzi Island (002069blackjackformoney.SZ, stock price 3blackjackformoney25 yuan, with a market value of 2.311 billion yuan) announced that the company received an inquiry letter from the Shenzhen Stock Exchange's annual report.
Zhangzi Island is mainly engaged in aquaculture, processing and trading. In 2023, the company achieved revenue of 1.677 billion yuan, a year-on-year decrease of 16.98%blackjackformoney; The net profit attributable to the parent company was 8.5882 million yuan, a year-on-year increase of 118.17%; the non-net profit attributable to the parent company was 3.5443 million yuan.
In 2023, Zhangzi Island's main products are sea cucumber, scallop yessoensis, conch and others. Among the varieties, the operating income of sea urchin products decreased by 34.75% year-on-year, and the gross profit margin decreased by 20.87 percentage points year-on-year; the operating income of abalone products increased by 17.22% year-on-year, and the gross profit margin decreased by 26.08 percentage points year-on-year.
The announcement shows that in 2023, Zhangzi Island's aquaculture industry contributed revenue of 234 million yuan, a year-on-year decrease of 56.85%; the current period's new technical service business income amounted to 40.0049 million yuan, and the gross profit margin was 95.27%. The main reason was The holding subsidiary Qingdao Frontier Ocean Seed Industry Co., Ltd.(hereinafter referred to as "Qingdao Frontier Ocean") oyster seed business cooperation model was adjusted from the entrusted production model to the technical service model.
The Shenzhen Stock Exchange asked Zhangzidao to explain the reasons for adjusting the holding subsidiary Qingdao Frontier marine oyster seedling business model from an entrusted production model to a technical service model, the main business contents of the technical service business, and comparing the business development process, customers and suppliers under different business models before and after. Differences and differences between cost components, and revenue recognition methods, and quantitatively analyze the impact of this business model adjustment on the income and costs of the current aquaculture business. Explain whether the compliance at the time point of recognition of relevant revenue under the technical service model complies with the provisions of the Accounting Standards for Business Enterprises.
(Cover picture source: Daily Economic News Data Map)
