1. What Happened?: Analysis of the Half-Year Report Correction
Mplus discovered and corrected errors in revenue recognition and earnings per share (EPS) calculation in its half-year report for the period ending June 30, 2025. The main corrections relate to accounting errors in revenue and EPS calculations associated with customer contracts.
2. Why the Correction?: Background of the Accounting Errors
This correction ensures accurate financial information is reported according to accounting standards. There are no changes to the company’s actual business activities or performance. It’s interpreted as a measure to enhance transparency.
3. What’s the Impact?: Effects on Fundamentals and Stock Price
Fortunately, this correction does not affect Mplus’s core business model or future growth prospects. It may even be viewed positively as it increases accounting transparency. Short-term stock price volatility is possible, but the long-term impact is expected to be minimal. Mplus is still poised for growth alongside the expanding secondary battery industry. However, macroeconomic factors like exchange rate fluctuations require ongoing monitoring.
4. What Should Investors Do?: Investment Strategy Guide
Short-term investors should carefully monitor market reactions and make prudent investment decisions. Long-term investors can maintain their investment strategies considering the growth of the secondary battery industry and Mplus’s business competitiveness. Continuous attention to external factors such as exchange rate volatility is still necessary.