Chinese coal miner Henan Dayou Energy Co., Ltd. said its third-tier subsidiaries Yushuling and Kexing must pay about 335 million yuan in back corporate income tax and late fees for 2022-2024 due to incorrect application of preferential tax policies for high-tech enterprises. The two companies have paid 231 million yuan of the total as of the disclosure date, with the remaining amount to be settled, the company said in a filing. The back taxes and penalties will be recorded in 2026 current-period results, reducing the company's 2026 net profit by about 268 million yuan, without any retrospective adjustment to prior financial data.