Outja: It is expected to decrease by 166.10%to 133.05%year -on -year net profit in the semi -annual profit of 2022

On July 26, 2022, the A-share listed company Otja (code: 002239.sz) released the semi-annual report performance forecast. 10,000 to 150 million yuan, net profit decreased by 166.10%year-on-year to 133.05%. It is expected that the basic earnings per share will be -0.0100 to -0.0000 yuan.

The company makes the above prediction based on the following reasons:

1. The main reason for the major differences in the semi -annual preview of 2022 is that the company's judgment of the current subsidiary's equity disposal of equity disposal of the current period is incorrect, and the net profit amount has been overestimated. The financial accounting is detailed, and the net profit of more than 5 million yuan has been approved.

2. Performance prediction correction is derived from the impact of non-recurring profit and loss projects "Corporate Accounting Standards No. 33 ---- A Merge Financial Statement" stipulates that the parent company disposes part of the long-term equity of the subsidiary without losing control. Investment, in the consolidated financial statements, the difference between the disposal price and the long -term equity investment should be appropriately calculated by the subsidiary from the purchase date or merger date. If the capital reserve is insufficient, the retention income is adjusted. The so -called disposal of part of the subsidiaries without losing control means that the parent company can control the subsidiary before and after the disposal of the equity. In the individual reports, the investment income of the price and book value of the selling price and the book value is confirmed, but the disposal of equity in the merger statement should be deemed to be the parent company transferred the subsidiary's equity to a minority shareholder. Therefore, it is a equity transaction. In the first semi -annual performance preview of the company in the previous 2022, the company's air -conditioning international Shanghai Company transferred its subsidiary Etes New Energy Technology (Shanghai) Co., Ltd. to obtain income from some equity. The transfer of profit or loss, without considering the requirements of the merger statement in the relevant accounting standards in the relevant accounting standards, will be mistaken for 74.67 million yuan of equity transfer income of the subsidiary of the company's capital reserve, which will be included in the current non -frequentity of the company. The income subject leads to the net profit and related data of the performance forecast. After correction according to the requirements of the accounting standards, the company's expected net profit range in 2022 should deduct 74.67 million yuan compared with the previous estimated amount. For details, please refer to the front table of this announcement.

3. The board of directors believes that the person in charge of the above performance forecast is the person in charge of the company's financial leaders and the head of the financial department. On behalf of the board of directors, the chairman has conducted a long -term conversation of the above -mentioned personnel, and puts forward serious criticism of the mistakes, asking the company's financial department to immediately investigate and rectify, organize business training, effectively improve the level of financial accounting and information quality, refine the quality of financial accounting information monitoring process, from the quality monitoring process of financial accounting information. Strictly control, implement responsibilities, and resolutely prevent such problems again; or order the financial person in charge to conduct a deep written review to the board of directors, and include this matter in its annual assessment basis.

Outja, the company's full name Outjia New Energy Technology Co., Ltd., was established on June 13, 2002. It is currently general manager Ding Tao. The main business is automotive thermal management system technology development, product production and sales.

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