证券代码：430141 证券简称：久日新材 主办券商：太平洋证券
天津久日新材料股份有限公司关于前期会计差错更正公告的更正说明
天津久日新材料股份有限公司（以下简称“公司”）于2019年3月25日在全国中小企业股份转让系统指定信息披露平台（www.neeq.com.cn）上发布了《天津久日新材料股份有限公司前期会计差错更正公告》，公司现予以更正。
一、更正内容
（一）“四、会计师事务所关于本次会计差错更正的意见”
本公司及董事会全体成员保证公告内容的真实、准确和完整，没有虚假记载、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法律责任。
更正前：
| 大华会计师事务所（特殊普通合伙）在《天津久日新材料股份有限公司前期会计差错更正专项说明的审核报告》（大华核字[2019]002051号）中对本次会计差错更正做出了说明。 |
更正后：
（二）“七、本次会计差错更正对公司的影响”
更正前：
采用追溯调整法：
大华会计师事务所（特殊普通合伙）在《天津久日新材料股份有限公司前期会计差错更正专项说明的审核报告》（修订后）（大华核字[2019]002051号）中对本次会计差错更正做出了说明。
公司对上述前期差错采用追溯重述法进行更正，相应对2017年度、2016年度合并财务报表进行了追溯调整。
前期会计差错对比较期间财务报表主要数据的影响如下：
| 项目 | （2016）年12月31日和（2016）年度 | |||
| 调整前 | 影响数 | 调整后 | 影响比例 | |
| 资产总计 | 997,719,531.04 | -12,841,846.21 | 984,877,684.83 | -1.29% |
| 负债合计 | 433,610,494.85 | -12,861,314.63 | 420,749,180.22 | -2.97% |
| 未分配利润 | 165,731,393.05 | 17,082.30 | 165,748,475.35 | 0.01% |
| 归属于母公司所有者权益合计 | 564,109,036.19 | 19,468.42 | 564,128,504.61 | 0.00% |
| 少数股东权益 | - | - | - | - |
| 所有者权益合计 | 564,109,036.19 | 19,468.42 | 564,128,504.61 | 0.0035% |
| 营业收入 | 642,138,042.55 | -3,547,705.98 | 638,590,336.57 | -0.55% |
| 净利润 | 41,573,613.83 | -164,198.44 | 41,409,415.39 | -0.39% |
| 其中：归属于母公司所有者的净利润 | 41,573,613.83 | -164,198.44 | 41,409,415.39 | -0.39% |
| 少数股东损益 | - | - | - | - |
| 应收账款 | 190,842,767.09 | -1,175,066.93 | 189,667,700.16 | -0.62% |
| 预付款项 | 41,136,710.79 | -12,700,730.26 | 28,435,980.53 | -30.87% |
| 应收利息 | 67,356.90 | 715,468.36 | 782,825.26 | 1062.21% |
| 其他应收款 | 18,345,219.80 | 12,206,138.27 | 30,551,358.07 | 66.54% |
| 存货 | 119,421,531.43 | -11,977,897.31 | 107,443,634.12 | -10.03% |
| 递延所得税资产 | 5,937,880.64 | 90,241.66 | 6,028,122.30 | 1.52% |
| 应付账款 | 94,872,456.33 | -1,028,401.80 | 93,844,054.53 | -1.08% |
| 应交税费 | 16,472,717.40 | 144,984.48 | 16,617,701.88 | 0.88% |
| 其他流动负债 | 12,588,947.88 | -11,977,897.31 | 611,050.57 | -95.15% |
| 盈余公积 | 13,003,955.74 | 2,386.12 | 13,006,341.86 | 0.02% |
| 营业成本 | 497,543,738.28 | -3,547,705.98 | 493,996,032.30 | -0.71% |
| 财务费用 | 6,385,500.53 | -482,404.96 | 5,903,095.57 | -7.55% |
| 资产减值损失 | 6,800,209.44 | 641,257.12 | 7,441,466.56 | 9.43% |
| 营业利润 | 45,196,748.75 | -158,852.16 | 45,037,896.59 | -0.35% |
| 利润总额 | 49,446,379.03 | -158,852.16 | 49,287,526.87 | -0.32% |
| 所得税费用 | 7,872,765.20 | 5,346.28 | 7,878,111.48 | 0.07% |
| 净利润 | 41,573,613.83 | -164,198.44 | 41,409,415.39 | -0.39% |
| 销售商品、提供劳务收到的现金 | 796,275,012.03 | -288,665,169.33 | 507,609,842.70 | -36.25% |
| 收到的税费返还 | 11,391,108.62 | 968,337.84 | 12,359,446.46 | 8.50% |
| 收到其他与经营活动有关的现金 | 8,084,204.82 | 3,129,401.49 | 11,213,606.31 | 38.71% |
| 购买商品、接受劳务支付的现金 | 664,365,863.65 | -274,053,341.77 | 390,312,521.88 | -41.25% |
| 支付给职工以及为职工支付的现金 | 59,129,635.51 | -802,332.78 | 58,327,302.73 | -1.36% |
| 支付的各项税费 | 30,320,241.24 | -1,311,631.86 | 29,008,609.38 | -4.33% |
| 支付其他与经营活动有关的现金 | 33,757,032.33 | 1,540,388.39 | 35,297,420.72 | 4.56% |
| 收到其他与投资活动有关的现金 | 1,850,000.00 | 23,196,703.76 | 25,046,703.76 | 1253.88% |
| 购建固定资产、无形资产和其他长期资产支付的现金 | 109,243,465.33 | -32,464,646.61 | 76,778,818.72 | -29.72% |
| 投资支付的现金 | 2,100,000.00 | 100,000.00 | 2,200,000.00 | 4.76% |
| 支付其他与投资活动有关的现金 | 6,138,289.16 | 34,861,710.84 | 41,000,000.00 | 567.94% |
| 取得借款收到的现金 | 355,968,195.12 | 9,285,765.76 | 365,253,960.88 | 2.61% |
| 收到其他与筹资活动有关的现金 | 9,665,765.76 | 124,525,565.00 | 134,191,330.76 | 1288.32% |
| 偿还债务支付的现金 | 316,529,736.42 | 7,785,765.76 | 324,315,502.18 | 2.46% |
| 分配股利、利润或偿付利息支付的现金 | 18,537,075.24 | -2,457,365.08 | 16,079,710.16 | -13.26% |
| 支付其他与筹资活动有关的现金 | 31,480,405.21 | 133,027,917.09 | 164,508,322.30 | 422.57% |
| 汇率变动对现金及现金等价物的影响 | 4,186,299.42 | -3,363,998.70 | 822,300.72 | -80.36% |
| 母公司项目： | ||||
| 预付款项 | 16,171,320.29 | -5,380,183.77 | 10,791,136.52 | -33.27% |
| 应收利息 | 67,356.90 | 715,468.36 | 782,825.26 | 1062.21% |
| 其他应收款 | 7,425,088.17 | 12,218,625.30 | 19,643,713.47 | 164.56% |
| 存货 | 51,192,724.09 | 355,555.56 | 51,548,279.65 | 0.69% |
| 递延所得税资产 | 874,725.29 | 96,462.83 | 971,188.12 | 11.03% |
| 应付账款 | 33,315,680.54 | 7,837,082.63 | 41,152,763.17 | 23.52% |
| 应交税费 | 2,893,544.78 | 144,984.48 | 3,038,529.26 | 5.01% |
| 盈余公积 | 13,003,955.74 | 2,386.12 | 13,006,341.86 | 0.02% |
| 未分配利润 | 91,293,054.04 | 21,475.05 | 91,314,529.09 | 0.02% |
| 财务费用 | 5,511,108.93 | -482,404.96 | 5,028,703.97 | -8.75% |
| 资产减值损失 | -461,287.18 | 643,085.54 | 181,798.36 | -139.41% |
| 所得税费用 | 2,218,733.83 | -874.89 | 2,217,858.94 | -0.04% |
| 销售商品、提供劳务收到的现金 | 359,925,829.25 | -139,300,084.30 | 220,625,744.95 | -38.70% |
| 收到的税费返还 | 11,041,570.17 | 968,337.84 | 12,009,908.01 | 8.77% |
| 收到其他与经营活动有关的现金 | 7,446,589.10 | 385,486,175.92 | 392,932,765.02 | 5176.68% |
| 购买商品、接受劳务支付的现金 | 356,413,988.52 | -122,462,701.36 | 233,951,287.16 | -34.36% |
| 支付给职工以及为职工支付的现金 | 13,964,127.38 | 8,731,279.15 | 22,695,406.53 | 62.53% |
| 支付的各项税费 | 3,643,987.58 | -321,315.57 | 3,322,672.01 | -8.82% |
| 支付其他与经营活动有关的现金 | 68,891,257.58 | 342,524,170.93 | 411,415,428.51 | 497.20% |
| 收到其他与投资活动有关的现金 | - | 25,046,703.76 | 25,046,703.76 | - |
| 购建固定资产、无形资产和其他长期资产支付的现金 | 614,055.28 | 1,304,440.20 | 1,918,495.48 | 212.43% |
| 支付其他与投资活动有关的现金 | - | 41,000,000.00 | 41,000,000.00 | - |
| 取得借款收到的现金 | 275,968,195.12 | 9,285,765.76 | 285,253,960.88 | 3.36% |
| 收到其他与筹资活动有关的现金 | 9,285,765.76 | 97,622,934.24 | 106,908,700.00 | 1051.32% |
| 分配股利、利润或偿付利息支付的现金 | 15,771,189.80 | -748,643.52 | 15,022,546.28 | -4.75% |
| 支付其他与筹资活动有关的现金 | 19,355,829.45 | 106,620,004.23 | 125,975,833.68 | 550.84% |
| 汇率变动对现金及现金等价物的影响 | 2,334,955.45 | -1,862,599.16 | 472,356.29 | -79.77% |
| 项目 | （2017）年12月31日和（2017）年度 | |||
| 调整前 | 影响数 | 调整后 | 影响比例 | |
| 资产总计 | 1,052,463,030.53 | -2,048,315.51 | 1,050,414,715.02 | -0.19% |
| 负债合计 | 435,172,559.79 | 521,334.60 | 435,693,894.39 | 0.12% |
| 未分配利润 | 208,926,869.73 | -2,320,820.40 | 206,606,049.33 | -1.11% |
| 归属于母公司所有者权益合计 | 617,290,470.74 | -2,569,650.11 | 614,720,820.63 | -0.42% |
| 少数股东权益 | - | - | - | - |
| 所有者权益合计 | 617,290,470.74 | -2,569,650.11 | 614,720,820.63 | -0.42% |
| 营业收入 | 742,857,884.24 | -3,078,269.63 | 739,779,614.61 | -0.41% |
| 净利润 | 53,181,434.55 | -2,589,118.53 | 50,592,316.02 | -4.87% |
| 其中：归属于母公司所有者的净利润 | 53,181,434.55 | -2,589,118.53 | 50,592,316.02 | -4.87% |
| 少数股东损益 | - | - | - | - |
| 应收账款 | 163,334,279.75 | 62,637.86 | 163,396,917.61 | 0.04% |
| 应收利息 | 790,407.55 | 1,397,104.87 | 2,187,512.42 | 176.76% |
| 其他应收款 | 45,092,663.87 | -4,364,219.90 | 40,728,443.97 | -9.68% |
| 存货 | 137,553,016.66 | 196,924.35 | 137,749,941.01 | 0.14% |
| 递延所得税资产 | 7,040,859.60 | 659,237.31 | 7,700,096.91 | 9.36% |
| 应交税费 | 18,766,967.70 | 324,410.25 | 19,091,377.95 | 1.73% |
| 其他流动负债 | - | 196,924.35 | 196,924.35 | - |
| 盈余公积 | 22,989,913.61 | -248,829.71 | 22,741,083.90 | -1.08% |
| 营业成本 | 564,642,121.56 | -5,821,917.58 | 558,820,203.98 | -1.03% |
| 管理费用 | 67,648,301.46 | 2,743,647.95 | 70,391,949.41 | 4.06% |
| 财务费用 | 18,741,036.98 | -602,125.91 | 18,138,911.07 | -3.21% |
| 资产减值损失 | 7,099,416.61 | 3,660,324.92 | 10,759,741.53 | 51.56% |
| 营业利润 | 65,260,085.39 | -3,058,199.01 | 62,201,886.38 | -4.69% |
| 利润总额 | 64,660,781.45 | -3,058,199.01 | 61,602,582.44 | -4.73% |
| 所得税费用 | 11,479,346.90 | -469,080.48 | 11,010,266.42 | -4.09% |
| 销售商品、提供劳务收到的现金 | 678,264,421.67 | -105,318,948.88 | 572,945,472.79 | -15.53% |
| 收到其他与经营活动有关的现金 | 17,785,252.50 | 1,061,310.47 | 18,846,562.97 | 5.97% |
| 购买商品、接受劳务支付的现金 | 485,753,857.27 | -94,818,003.75 | 390,935,853.52 | -19.52% |
| 支付给职工以及为职工支付的现金 | 67,303,451.98 | 3,901,648.50 | 71,205,100.48 | 5.80% |
| 支付的各项税费 | 38,879,060.30 | -1,338,345.44 | 37,540,714.86 | -3.44% |
| 支付其他与经营活动有关的现金 | 33,633,395.42 | 5,257,729.07 | 38,891,124.49 | 15.63% |
| 收回投资所收到的现金 | - | 100,000.00 | 100,000.00 | - |
| 处置固定资产、无形资产和其他长期资产收回的现金净额 | - | 2,000.00 | 2,000.00 | - |
| 收到其他与投资活动有关的现金 | - | 2,000,000.00 | 2,000,000.00 | - |
| 购建固定资产、无形资产和其他长期资产支付的现金 | 74,829,744.76 | 15,672,030.26 | 90,501,775.02 | 20.94% |
| 支付其他与投资活动有关的现金 | 27,105,418.97 | -17,105,418.97 | 10,000,000.00 | -63.11% |
| 取得借款收到的现金 | 423,543,532.89 | -99,004,000.00 | 324,539,532.89 | -23.38% |
| 收到其他与筹资活动有关的现金 | 33,820,429.28 | 187,374,614.31 | 221,195,043.59 | 554.03% |
| 偿还债务支付的现金 | 394,472,163.84 | -11,759,711.04 | 382,712,452.80 | -2.98% |
| 分配股利、利润或偿付利息支付的现金 | 13,574,890.87 | -4,056,047.87 | 9,518,843.00 | -29.88% |
| 支付其他与筹资活动有关的现金 | 11,762,564.62 | 95,417,219.65 | 107,179,784.27 | 811.19% |
| 汇率变动对现金及现金等价物的影响 | -5,808,650.32 | 4,356,124.51 | -1,452,525.81 | -74.99% |
| 母公司项目： | ||||
| 应收利息 | 790,407.55 | 1,295,384.32 | 2,085,791.87 | 163.89% |
| 其他应收款 | 27,972,879.98 | -7,010,148.02 | 20,962,731.96 | -25.06% |
| 递延所得税资产 | 1,082,743.57 | 615,709.36 | 1,698,452.93 | 56.87% |
| 应付账款 | 67,237,037.99 | -2,905,418.97 | 64,331,619.02 | -4.32% |
| 应交税费 | 2,449,908.84 | 294,661.78 | 2,744,570.62 | 12.03% |
| 盈余公积 | 22,989,913.61 | -248,829.71 | 22,741,083.90 | -1.08% |
| 未分配利润 | 181,166,674.82 | -2,239,467.44 | 178,927,207.38 | -1.24% |
| 管理费用 | 25,826,029.14 | -395,804.00 | 25,430,225.14 | -1.53% |
| 财务费用 | 10,874,909.58 | -506,163.13 | 10,368,746.45 | -4.65% |
| 资产减值损失 | 2,354,120.17 | 3,461,643.51 | 5,815,763.68 | 147.05% |
| 所得税费用 | 284,930.46 | -443,322.06 | -158,391.60 | -155.59% |
| 销售商品、提供劳务收到的现金 | 229,154,334.04 | 36,756,115.66 | 265,910,449.70 | 16.04% |
| 收到其他与经营活动有关的现金 | 5,922,609.31 | 368,216,435.41 | 374,139,044.72 | 6217.13% |
| 购买商品、接受劳务支付的现金 | 105,506,876.72 | 165,987,976.29 | 271,494,853.01 | 157.32% |
| 支付给职工以及为职工支付的现金 | 17,501,989.51 | 536,876.09 | 18,038,865.60 | 3.07% |
| 支付的各项税费 | 3,462,798.67 | -740,026.87 | 2,722,771.80 | -21.37% |
| 支付其他与经营活动有关的现金 | 14,113,331.14 | 276,573,569.44 | 290,686,900.58 | 1959.66% |
| 处置固定资产、无形资产和其他长期资产收回的现金净额 | - | 2,000.00 | 2,000.00 | - |
| 收到其他与投资活动有关的现金 | - | 2,000,000.00 | 2,000,000.00 | - |
| 购建固定资产、无形资产和其他长期资产支付的现金 | 13,865,329.22 | 2,405,385.11 | 16,270,714.33 | 17.35% |
| 支付其他与投资活动有关的现金 | 27,105,418.97 | -19,905,418.97 | 7,200,000.00 | -73.44% |
| 收到其他与筹资活动有关的现金 | 17,508,276.56 | 66,622,767.03 | 84,131,043.59 | 380.52% |
| 分配股利、利润或偿付利息支付的现金 | 9,656,455.56 | -1,548,141.00 | 8,108,314.56 | -16.03% |
| 支付其他与筹资活动有关的现金 | 3,218,092.62 | 52,570,377.65 | 55,788,470.27 | 1633.59% |
| 汇率变动对现金及现金等价物的影响 | -2,450,503.15 | 1,683,279.64 | -767,223.51 | -68.69% |
更正后：
采用追溯调整法：
前期会计差错对比较期间财务报表主要数据的影响如下：
公司对上述前期差错采用追溯重述法进行更正，相应对2017年度、2016年度合并财务报表进行了追溯调整。
项目
| 项目 | （2016）年12月31日和（2016）年度 | |||
| 调整前 | 影响数 | 调整后 | 影响比例 | |
| 资产总计 | 997,719,531.04 | -12,841,846.21 | 984,877,684.83 | -1.29% |
| 负债合计 | 433,610,494.85 | -12,861,314.63 | 420,749,180.22 | -2.97% |
| 未分配利润 | 165,731,393.05 | 17,082.30 | 165,748,475.35 | 0.01% |
| 归属于母公司所有者权益合计 | 564,109,036.19 | 19,468.42 | 564,128,504.61 | 0.0035% |
| 少数股东权益 | - | - | - | - |
| 所有者权益合计 | 564,109,036.19 | 19,468.42 | 564,128,504.61 | 0.0035% |
| 营业收入 | 642,138,042.55 | -3,547,705.98 | 638,590,336.57 | -0.55% |
| 净利润 | 41,573,613.83 | -164,198.44 | 41,409,415.39 | -0.39% |
| 其中：归属于母公司所有者的净利润 | 41,573,613.83 | -164,198.44 | 41,409,415.39 | -0.39% |
| 少数股东损益 | - | - | - | - |
| 应收账款 | 190,842,767.09 | -1,175,066.93 | 189,667,700.16 | -0.62% |
| 预付款项 | 41,136,710.79 | -12,700,730.26 | 28,435,980.53 | -30.87% |
| 应收利息 | 67,356.90 | 715,468.36 | 782,825.26 | 1062.21% |
| 其他应收款 | 18,345,219.80 | 12,206,138.27 | 30,551,358.07 | 66.54% |
| 存货 | 119,421,531.43 | -11,977,897.31 | 107,443,634.12 | -10.03% |
| 递延所得税资产 | 5,937,880.64 | 90,241.66 | 6,028,122.30 | 1.52% |
| 应付账款 | 94,872,456.33 | -1,028,401.80 | 93,844,054.53 | -1.08% |
| 应交税费 | 16,472,717.40 | 144,984.48 | 16,617,701.88 | 0.88% |
| 其他流动负债 | 12,588,947.88 | -11,977,897.31 | 611,050.57 | -95.15% |
| 盈余公积 | 13,003,955.74 | 2,386.12 | 13,006,341.86 | 0.02% |
| 营业成本 | 497,543,738.28 | -3,547,705.98 | 493,996,032.30 | -0.71% |
| 财务费用 | 6,385,500.53 | -482,404.96 | 5,903,095.57 | -7.55% |
| 资产减值损失 | 6,800,209.44 | 641,257.12 | 7,441,466.56 | 9.43% |
| 营业利润 | 45,196,748.75 | -158,852.16 | 45,037,896.59 | -0.35% |
| 利润总额 | 49,446,379.03 | -158,852.16 | 49,287,526.87 | -0.32% |
| 所得税费用 | 7,872,765.20 | 5,346.28 | 7,878,111.48 | 0.07% |
| 销售商品、提供劳务收到的现金 | 796,275,012.03 | -288,665,169.33 | 507,609,842.70 | -36.25% |
| 收到的税费返还 | 11,391,108.62 | 968,337.84 | 12,359,446.46 | 8.50% |
| 收到其他与经营活动有关的现金 | 8,084,204.82 | 3,129,401.49 | 11,213,606.31 | 38.71% |
| 购买商品、接受劳务支付的现金 | 664,365,863.65 | -274,849,755.07 | 389,516,108.58 | -41.37% |
| 支付给职工以及为职工支付的现金 | 59,129,635.51 | -802,332.78 | 58,327,302.73 | -1.36% |
| 支付的各项税费 | 30,320,241.24 | -515,218.56 | 29,805,022.68 | -1.70% |
| 支付其他与经营活动有关的现金 | 33,757,032.33 | 1,540,388.39 | 35,297,420.72 | 4.56% |
| 收到其他与投资活动有关的现金 | 1,850,000.00 | 23,196,703.76 | 25,046,703.76 | 1253.88% |
| 购建固定资产、无形资产和其他长期资产支付的现金 | 109,243,465.33 | -32,464,646.61 | 76,778,818.72 | -29.72% |
| 投资支付的现金 | 2,100,000.00 | 100,000.00 | 2,200,000.00 | 4.76% |
| 支付其他与投资活动有关的现金 | 6,138,289.16 | 34,861,710.84 | 41,000,000.00 | 567.94% |
| 取得借款收到的现金 | 355,968,195.12 | 9,285,765.76 | 365,253,960.88 | 2.61% |
| 收到其他与筹资活动有关的现金 | 9,665,765.76 | 124,525,565.00 | 134,191,330.76 | 1288.32% |
| 偿还债务支付的现金 | 316,529,736.42 | 7,785,765.76 | 324,315,502.18 | 2.46% |
| 分配股利、利润或偿付利息支付的现金 | 18,537,075.24 | -2,457,365.08 | 16,079,710.16 | -13.26% |
| 支付其他与筹资活动有关的现金 | 31,480,405.21 | 133,027,917.09 | 164,508,322.30 | 422.57% |
| 汇率变动对现金及现金等价物的影响 | 4,186,299.42 | -3,363,998.70 | 822,300.72 | -80.36% |
| 期末现金及现金等价物余额 | 41,722,988.61 | 600,000.00 | 42,322,988.61 | 1.44% |
| 母公司项目： | ||||
| 预付款项 | 16,171,320.29 | -5,380,183.77 | 10,791,136.52 | -33.27% |
| 应收利息 | 67,356.90 | 715,468.36 | 782,825.26 | 1062.21% |
| 其他应收款 | 7,425,088.17 | 12,218,625.30 | 19,643,713.47 | 164.56% |
| 存货 | 51,192,724.09 | 355,555.56 | 51,548,279.65 | 0.69% |
| 递延所得税资产 | 874,725.29 | 96,462.83 | 971,188.12 | 11.03% |
| 应付账款 | 33,315,680.54 | 7,837,082.63 | 41,152,763.17 | 23.52% |
| 应交税费 | 2,893,544.78 | 144,984.48 | 3,038,529.26 | 5.01% |
| 盈余公积 | 13,003,955.74 | 2,386.12 | 13,006,341.86 | 0.02% |
| 未分配利润 | 91,293,054.04 | 21,475.05 | 91,314,529.09 | 0.02% |
| 财务费用 | 5,511,108.93 | -482,404.96 | 5,028,703.97 | -8.75% |
| 资产减值损失 | -461,287.18 | 643,085.54 | 181,798.36 | -139.41% |
| 所得税费用 | 2,218,733.83 | -874.89 | 2,217,858.94 | -0.04% |
| 销售商品、提供劳务收到的现金 | 359,925,829.25 | -139,300,084.30 | 220,625,744.95 | -38.70% |
| 收到的税费返还 | 11,041,570.17 | 968,337.84 | 12,009,908.01 | 8.77% |
| 收到其他与经营活动有关的现金 | 7,446,589.10 | 385,486,175.92 | 392,932,765.02 | 5176.68% |
| 购买商品、接受劳务支付的现金 | 356,413,988.52 | -122,462,701.36 | 233,951,287.16 | -34.36% |
| 支付给职工以及为职工支付的现金 | 13,964,127.38 | 8,731,279.15 | 22,695,406.53 | 62.53% |
| 支付的各项税费 | 3,643,987.58 | -321,315.57 | 3,322,672.01 | -8.82% |
| 支付其他与经营活动有关的现金 | 68,891,257.58 | 342,524,170.93 | 411,415,428.51 | 497.20% |
| 收到其他与投资活动有关的现金 | - | 25,046,703.76 | 25,046,703.76 | - |
| 购建固定资产、无形资产和其他长期资产支付的现金 | 614,055.28 | 1,304,440.20 | 1,918,495.48 | 212.43% |
| 支付其他与投资活动有关的现金 | - | 41,000,000.00 | 41,000,000.00 | - |
| 取得借款收到的现金 | 275,968,195.12 | 9,285,765.76 | 285,253,960.88 | 3.36% |
| 收到其他与筹资活动有关的现金 | 9,285,765.76 | 97,622,934.24 | 106,908,700.00 | 1051.32% |
| 分配股利、利润或偿付利息支付的现金 | 15,771,189.80 | -748,643.52 | 15,022,546.28 | -4.75% |
| 支付其他与筹资活动有关的现金 | 19,355,829.45 | 106,620,004.23 | 125,975,833.68 | 550.84% |
| 汇率变动对现金及现金等价物的影响 | 2,334,955.45 | -1,862,599.16 | 472,356.29 | -79.77% |
| 项目 | （2017）年12月31日和（2017）年度 | |||
| 调整前 | 影响数 | 调整后 | 影响比例 | |
| 资产总计 | 1,052,463,030.53 | -2,048,315.51 | 1,050,414,715.02 | -0.19% |
| 负债合计 | 435,172,559.79 | 521,334.60 | 435,693,894.39 | 0.12% |
| 未分配利润 | 208,926,869.73 | -2,320,820.40 | 206,606,049.33 | -1.11% |
| 归属于母公司所有者权益合计 | 617,290,470.74 | -2,569,650.11 | 614,720,820.63 | -0.42% |
| 少数股东权益 | - | - | - | - |
| 所有者权益合计 | 617,290,470.74 | -2,569,650.11 | 614,720,820.63 | -0.42% |
| 营业收入 | 742,857,884.24 | -3,078,269.63 | 739,779,614.61 | -0.41% |
| 净利润 | 53,181,434.55 | -2,589,118.53 | 50,592,316.02 | -4.87% |
| 其中：归属于母公司所有者的净利润 | 53,181,434.55 | -2,589,118.53 | 50,592,316.02 | -4.87% |
| 少数股东损益 | - | - | - | - |
| 应收账款 | 163,334,279.75 | 62,637.86 | 163,396,917.61 | 0.04% |
| 应收利息 | 790,407.55 | 1,397,104.87 | 2,187,512.42 | 176.76% |
| 其他应收款 | 45,092,663.87 | -4,364,219.90 | 40,728,443.97 | -9.68% |
| 存货 | 137,553,016.66 | 196,924.35 | 137,749,941.01 | 0.14% |
| 递延所得税资产 | 7,040,859.60 | 659,237.31 | 7,700,096.91 | 9.36% |
| 应交税费 | 18,766,967.70 | 324,410.25 | 19,091,377.95 | 1.73% |
| 其他流动负债 | - | 196,924.35 | 196,924.35 | - |
| 盈余公积 | 22,989,913.61 | -248,829.71 | 22,741,083.90 | -1.08% |
| 营业成本 | 564,642,121.56 | -5,821,917.58 | 558,820,203.98 | -1.03% |
| 管理费用 | 67,648,301.46 | 2,743,647.95 | 70,391,949.41 | 4.06% |
| 财务费用 | 18,741,036.98 | -602,125.91 | 18,138,911.07 | -3.21% |
| 资产减值损失 | 7,099,416.61 | 3,660,324.92 | 10,759,741.53 | 51.56% |
| 营业利润 | 65,260,085.39 | -3,058,199.01 | 62,201,886.38 | -4.69% |
| 利润总额 | 64,660,781.45 | -3,058,199.01 | 61,602,582.44 | -4.73% |
| 所得税费用 | 11,479,346.90 | -469,080.48 | 11,010,266.42 | -4.09% |
| 基本每股收益 | 0.67 | -0.03 | 0.64 | -4.48% |
| 稀释每股收益 | 0.67 | -0.03 | 0.64 | -4.48% |
| 销售商品、提供劳务收到的现金 | 678,264,421.67 | -105,318,948.88 | 572,945,472.79 | -15.53% |
| 收到其他与经营活动有关的现金 | 17,785,252.50 | 1,061,310.47 | 18,846,562.97 | 5.97% |
| 购买商品、接受劳务支付的现金 | 485,753,857.27 | -94,818,003.75 | 390,935,853.52 | -19.52% |
| 支付给职工以及为职工支付的现金 | 67,303,451.98 | 3,901,648.50 | 71,205,100.48 | 5.80% |
| 支付的各项税费 | 38,879,060.30 | -1,338,345.44 | 37,540,714.86 | -3.44% |
| 支付其他与经营活动有关的现金 | 33,633,395.42 | 5,257,729.07 | 38,891,124.49 | 15.63% |
| 收回投资所收到的现金 | - | 100,000.00 | 100,000.00 | - |
| 处置固定资产、无形资产和其他长期资产收回的现金净额 | - | 2,000.00 | 2,000.00 | - |
| 收到其他与投资活动有关的现金 | - | 2,000,000.00 | 2,000,000.00 | - |
| 购建固定资产、无形资产和其他长期资产支付的现金 | 74,829,744.76 | 15,672,030.26 | 90,501,775.02 | 20.94% |
| 支付其他与投资活动有关的现金 | 27,105,418.97 | -17,105,418.97 | 10,000,000.00 | -63.11% |
| 取得借款收到的现金 | 423,543,532.89 | -99,004,000.00 | 324,539,532.89 | -23.38% |
| 收到其他与筹资活动有关的现金 | 33,820,429.28 | 187,374,614.31 | 221,195,043.59 | 554.03% |
| 偿还债务支付的现金 | 394,472,163.84 | -11,759,711.04 | 382,712,452.80 | -2.98% |
| 分配股利、利润或偿付利息支付的现金 | 13,574,890.87 | -4,056,047.87 | 9,518,843.00 | -29.88% |
| 支付其他与筹资活动有关的现金 | 11,762,564.62 | 95,417,219.65 | 107,179,784.27 | 811.19% |
| 汇率变动对现金及现金等价物的影响 | -5,808,650.32 | 4,356,124.51 | -1,452,525.81 | -74.99% |
| 年初现金及现金等价物余额 | 41,722,988.61 | 600,000.00 | 42,322,988.61 | 1.44% |
| 母公司项目： | ||||
| 应收利息 | 790,407.55 | 1,295,384.32 | 2,085,791.87 | 163.89% |
| 其他应收款 | 27,972,879.98 | -7,010,148.02 | 20,962,731.96 | -25.06% |
| 递延所得税资产 | 1,082,743.57 | 615,709.36 | 1,698,452.93 | 56.87% |
| 应付账款 | 67,237,037.99 | -2,905,418.97 | 64,331,619.02 | -4.32% |
| 应交税费 | 2,449,908.84 | 294,661.78 | 2,744,570.62 | 12.03% |
| 盈余公积 | 22,989,913.61 | -248,829.71 | 22,741,083.90 | -1.08% |
| 未分配利润 | 181,166,674.82 | -2,239,467.44 | 178,927,207.38 | -1.24% |
| 财务费用 | 10,874,909.58 | -506,163.13 | 10,368,746.45 | -4.65% |
| 资产减值损失 | 2,354,120.17 | 3,461,643.51 | 5,815,763.68 | 147.05% |
| 所得税费用 | 284,930.46 | -443,322.06 | -158,391.60 | -155.59% |
| 销售商品、提供劳务收到的现金 | 229,154,334.04 | 36,756,115.66 | 265,910,449.70 | 16.04% |
| 收到其他与经营活动有关的现金 | 5,922,609.31 | 368,216,435.41 | 374,139,044.72 | 6217.13% |
| 购买商品、接受劳务支付的现金 | 105,506,876.72 | 165,987,976.29 | 271,494,853.01 | 157.32% |
| 支付给职工以及为职工支付的现金 | 17,501,989.51 | 536,876.09 | 18,038,865.60 | 3.07% |
| 支付的各项税费 | 3,462,798.67 | -740,026.87 | 2,722,771.80 | -21.37% |
| 支付其他与经营活动有关的现金 | 14,113,331.14 | 276,573,569.44 | 290,686,900.58 | 1959.66% |
| 处置固定资产、无形资产和其他长期资产收回的现金净额 | - | 2,000.00 | 2,000.00 | - |
| 收到其他与投资活动有关的现金 | - | 2,000,000.00 | 2,000,000.00 | - |
| 购建固定资产、无形资产和其他长期资产支付的现金 | 13,865,329.22 | 2,405,385.11 | 16,270,714.33 | 17.35% |
| 支付其他与投资活动有关的现金 | 27,105,418.97 | -19,905,418.97 | 7,200,000.00 | -73.44% |
| 收到其他与筹资活动有关的现金 | 17,508,276.56 | 66,622,767.03 | 84,131,043.59 | 380.52% |
| 分配股利、利润或偿付利息支付的现金 | 9,656,455.56 | -1,548,141.00 | 8,108,314.56 | -16.03% |
| 支付其他与筹资活动有关的现金 | 3,218,092.62 | 52,570,377.65 | 55,788,470.27 | 1633.59% |
| 汇率变动对现金及现金等价物的影响 | -2,450,503.15 | 1,683,279.64 | -767,223.51 | -68.69% |
| 年初现金及现金等价物余额 | 22,007,650.04 | 600,000.00 | 22,607,650.04 | 2.73% |
二、其他相关说明
本次更正事宜不会对公司产生重大影响，除上述更正外，公司披露的《前期会计差错更正公告》其他内容均未发生变化，更正后的《前期会计差错更正公告》将与本公告同时披露于全国中小企业股份转让系统指定信息披露平台（www.neeq.com.cn）。
公司对由此给投资者带来的不便深表歉意。
特此公告。
天津久日新材料股份有限公司
董 事 会2019年4月4日