从资金流向上来看，当日饰品板块主力资金净流出3.91亿元，游资资金净流入2071.4万元，散户资金净流 入3.7亿元。饰品板块个股资金流向见下表： | 代码 | 名称 | 收盘价 | 涨跌幅 | 成交量(手) | 成交额(元) | | --- | --- | --- | --- | --- | --- | | 300945 | 曼卡龙 | 19.00 | -2.96% | 21.62万 | 4.07亿 | | 603900 | 苹绅通灵 | 10.64 | -2.92% | 25.36万 | 2.70亿 | | 002731 | 萃华珠宝 | 14.07 | -2.43% | 15.07万 | 2.12亿 | | 600735 | 新华锦 | 7.96 | -1.97% | 15.51万 | 1.24亿 | | 000017 | 深中华A | 6.52 | -1.95% | 25.25万 | 1.66亿 | | 605599 | 菜自股份 | 15.36 | -1.29% | 6.42万 | 9839.44万 | | 002721 | 金―文化 | 3.86 | -1.28% | 149.36万 | 5.76 ...

新华网北京8月1日电（黄海荣）7月25日，河南瑞贝卡发制品股份有限公司（600439.SH）发布公 告称，因涉嫌信息披露违法违规，公司及控股股东河南瑞贝卡控股有限责任公司（简称"瑞贝卡控股"） 已被证监会立案调查。受此消息影响，7月28日瑞贝卡股价开盘跌停，市值缩水至37.70亿元，市场信心 遭受重创。 然而，在5月24日发布整改报告声称"现行问题已整改完毕"后仅隔10天，瑞贝卡又因未及时披露 2024年度业绩预告再次收到监管函。2024年其归母净利润亏损1.18亿元，按规定应在会计年度结束后一 个月内披露业绩预告，但公司直至4月29日才随年报一同披露，明显违反信息披露规定。 上市22年首现年度亏损 存货高企引关注 2024年年度报告显示，公司报告期内归属于上市公司股东的净利润为亏损1.18亿元。这是该公司自 2003年上市以来首次出现年度亏损。翻看其近年业绩，下滑趋势早已显现。2022年至2024年，瑞贝卡营 业收入分别为12.58亿元、12.26亿元和12.39亿元，同比增幅分别为-19.65%、-2.57%和1.10%；净利润分 别为3393.75万元、1230.23万元和-1.18亿元，呈现持续下滑趋 ...

中国经济网北京7月28日讯 瑞贝卡(SH:600439)今日收报3.33元，跌幅10.00%，总市值37.70亿元。 （责任编辑：康博） 据悉，该基金首次进入瑞贝卡前十大流通股东是在2022年二季度，当时买入611.51万股，持股比例 为0.54%，此后持续进行过增减持，直到今年一季度持有377.49万股，占比0.33%。 广发中证养老产业指数型发起式分A/C两份额，分别成立于2015年2月13日和2016年7月6日，截至 2025年7月25日，其累计收益率为-4.58%、-2.07%，累计单位净值0.9542元、0.9354元。 该基金由曹世宇管理，其2014年6月23日加入广发基金管理有限公司，曾先后在广发基金管理有限 公司金融工程部、规划发展部任研究员，在资产配置部任研究员兼投资经理，在宏观策略部任研究员兼 投资经理，在指数投资部任投资经理。 根据瑞贝卡2025年一季报显示，在其前十大流通股东中，仅有广发基金旗下的广发中证养老产业指 数型发起式这一只基金位列其中。 ...

从年薪的变动来看，2023、2024年未变更CFO的上市公司中，多数上市公司调增了CFO年薪。其中，金 一文化CFO蒋学福薪酬涨幅最大，同比增长284.42%；迪阿股份CFO黄水荣年薪降幅最大，同比减少 5.333%。 从学历角度看，饰品行业CFO多为本科学历，其次为硕士学历，仅有明牌珠宝CFO黄水荣、瑞贝卡董秘 朱建锐为大专学历，周大生CFO许金卓学历最低仅为中专学历。 以下，我们重点来看为CFO发放年薪百万及以上的上市公司经营状况。 2024年，金一文化为CFO蒋学福支付年薪212.2万元，位居行业第一，且远远超出行业平均水平。但 是，2024年金一文化的业绩表现不容乐观。首先，公司业绩双降，共实现营业收入33.73亿元，同比下 降75.25%；归属于上市公司股东的净利润为0.15亿元，同比下降97.81%。同时公司经营活动现金流净 额、投资活动现金流净额、筹资活动现金流净额均为负值。另外，据鹰眼预警数据显示，公司营运能力 较差，公司应收账款周转率、存货周转率、总资产周转率均大幅低于行业均值。 专题：专题|2024年度A股CFO数据报告：美的集团钟铮年薪946万，比亚迪周亚琳896万 炒股就看金麒麟分析师 ...

Group 1 - The total salary scale for CFOs in A-share listed companies reached 4.27 billion yuan in 2024, with an average annual salary of 814,800 yuan [1] - The highest annual salary for a CFO in the jewelry industry was 2.122 million yuan paid to Jiang Xuefu of Jin Yi Culture, while the lowest was 128,300 yuan paid to Zhu Jianrui of Ruibeika [1] - Among companies that did not change their CFOs between 2023 and 2024, most increased their CFO salaries, with Jiang Xuefu's salary seeing the largest increase of 284.42% [1] Group 2 - In 2024, Jin Yi Culture reported a significant decline in performance, with revenue of 3.373 billion yuan, down 75.25% year-on-year, and a net profit of 15 million yuan, down 97.81% [3] - Diya Co. paid its CFO Huang Shuorong an annual salary of 1.2696 million yuan, but the company faced a revenue drop of 32.01% in 2024, reaching 1.482 billion yuan, marking a new low since its listing [3] - Cai Bai Co. paid its CFO Li Zhuo an annual salary of 1.1737 million yuan, but the company's gross profit margin has been declining, with rates of 11.22%, 10.68%, and 8.94% from 2022 to 2024 [4] Group 3 - Man Ka Long paid its CFO Fu Jie an annual salary of 1.0178 million yuan, but the company's gross profit margin also showed a downward trend, with rates of 16.59%, 14.64%, and 13.38% from 2022 to 2024 [4] - The average return on equity for Cai Bai Co. in 2024 was 18.73%, down 5.5% year-on-year, while Man Ka Long's was 6.08%, down 14.85% and below 7% [4]

Core Viewpoint - The collective failure of five listed companies in the A-share market has exposed significant regulatory loopholes, resulting in substantial losses for 350,000 shareholders, highlighting a systemic issue rather than isolated incidents [1][3]. Group 1: Company Failures - The five companies involved—Sanfeng Intelligent, ST Wanfang, Ruibeka, Mubang Gaoke, and Taiyuan Heavy Industry—exhibited various forms of misconduct, including financial fraud, disclosure violations, and inflated annual reports [3]. - ST Wanfang, despite being under special treatment, continued to engage in misconduct, leading to an average loss of 60% for its 30,000 shareholders, with a critical risk of delisting [3]. - Mubang Gaoke attracted retail investors with a high ratio of stock conversion (10 to 4.8) but later inflated its annual report, leaving 26,000 shareholders with a stock price of 4.9 yuan, potentially incurring losses even on dividends [3]. - Ruibeka, a wig manufacturer, faced a plummeting stock price of 3.7 yuan as major shareholders sold off their stakes, resulting in significant losses for retail investors [3]. - Taiyuan Heavy Industry, despite its state-owned background, was implicated in disclosure irregularities, with a stock price of 2.6 yuan, leading to severe losses for its 100,000 shareholders [3]. - Sanfeng Intelligent's stock price surged by 200% earlier in the year, but institutional investors had already sold off their shares, leaving 170,000 retail investors vulnerable to losses [3]. Group 2: Regulatory Issues - Prior to the incidents, four of the five companies had received inquiries from the stock exchange, indicating a history of regulatory scrutiny [4]. - The regulatory response has been criticized as inadequate, with only a few scapegoats facing minor penalties, failing to deter future violations [4]. - The number of listed companies under investigation has increased by 40% year-on-year, while the number of delistings has decreased, suggesting a lack of effective regulatory action [4]. - There is a call for stronger third-party audits and accountability for financial advisors, emphasizing the need for stricter enforcement to protect investors [4]. - The current state of the A-share market requires investors to conduct extensive due diligence, as transparency remains a significant issue, potentially reducing the number of listed companies by half if fully implemented [4].

Core Viewpoint - The company 瑞贝卡 is currently under investigation by the China Securities Regulatory Commission (CSRC) for alleged violations of information disclosure laws, which may lead to potential legal consequences for both the company and its controlling shareholder [3]. Group 1: Financial Performance - On July 31, 瑞贝卡 reported a transaction volume of 158 million yuan, with a net outflow of 38.6161 million yuan from major investors [2]. Group 2: Regulatory Actions - On July 25, 瑞贝卡 received a notice from the CSRC regarding the initiation of a case due to suspected violations of information disclosure laws, which could result in administrative penalties [3]. - The controlling shareholder of 瑞贝卡 has also been notified of a similar investigation by the CSRC for alleged information disclosure violations [3]. Group 3: Corporate Governance - On April 28, 瑞贝卡 announced the need to supplement its independent director due to a resignation, which resulted in the board not meeting the legal requirement for independent directors [4]. - The company proposed 刘殿臣 as a candidate for the independent director position, pending approval from the shareholders' meeting and the Shanghai Stock Exchange [5]. Group 4: Company Background - 瑞贝卡 was established in 1999 and is a member of 河南瑞贝卡控股有限责任公司, located in 许昌市, 河南省 [6].

天眼查商业履历信息显示，河南瑞贝卡发制品股份有限公司，成立于1999年，位于许昌市，是一家以从 事化学纤维制造业为主的企业。企业注册资本113198.544万人民币，实缴资本94332.12万人民币。公司 法定代表人为郑文青。 通过天眼查大数据分析，河南瑞贝卡发制品股份有限公司共对外投资了23家企业，参与招投标项目8 次，知识产权方面有商标信息142条，专利信息503条，此外企业还拥有行政许可63个。 资金流向方面，今日主力资金净流出3861.61万元，占比成交额24.52%。其中，超大单净流出1764.82万 元、占成交额11.2%，大单净流出2096.79万元、占成交额13.31%，中单净流出流入50.38万元、占成交 额0.32%，小单净流入3811.23万元、占成交额24.2%。 瑞贝卡最新一期业绩显示，截至2025一季报，公司营业总收入3.05亿元、同比增长11.26%，归属净利润 636.06万元，同比增长18.59%，扣非净利润586.99万元，同比增长12.14%，流动比率1.896、速动比率 0.460、资产负债率46.13%。 金融界消息 截至2025年7月31日收盘，瑞贝卡（600439 ...

Market Overview - The jewelry sector experienced a decline of 1.46% on July 31, with Mankalon leading the drop [1] - The Shanghai Composite Index closed at 3573.21, down 1.18%, while the Shenzhen Component Index closed at 11009.77, down 1.73% [1] Individual Stock Performance - Mankalon (300945) closed at 18.80, down 3.69% with a trading volume of 153,200 shares and a turnover of 291 million yuan [1] - Rebecca (600439) closed at 3.15, down 2.48% with a trading volume of 494,900 shares and a turnover of 158 million yuan [1] - Chao Hong Ji (002345) closed at 14.38, down 2.04% with a trading volume of 287,700 shares and a turnover of 41.3 million yuan [1] - Fei Ya Da (000026) closed at 16.60, down 1.78% with a trading volume of 144,000 shares and a turnover of 241 million yuan [1] - Lao Feng Xiang (600612) closed at 47.05, down 1.75% with a trading volume of 28,600 shares and a turnover of 13.5 million yuan [1] - Ming Pai Jewelry (002574) closed at 5.63, down 1.57% with a trading volume of 113,700 shares and a turnover of 64.5 million yuan [1] - Zhou Da Sheng (002867) closed at 12.95, down 1.45% with a trading volume of 75,800 shares and a turnover of 98.7 million yuan [1] - Shen Zhong Hua A (000017) closed at 6.17, down 1.44% with a trading volume of 93,400 shares and a turnover of 58.1 million yuan [1] - Di A Co., Ltd. (301177) closed at 27.45, down 1.29% with a trading volume of 99,700 shares and a turnover of 27.5 million yuan [1] - Xing Xi Tong Ling (603900) closed at 9.60, down 1.13% with a trading volume of 66,300 shares and a turnover of 63.7 million yuan [1] Capital Flow Analysis - The jewelry sector saw a net outflow of 175 million yuan from institutional investors, while retail investors had a net inflow of 170 million yuan [1] - The table shows the capital flow for individual stocks, indicating varying levels of net inflow and outflow among different companies [2] - For instance, China Gold (600916) experienced a net outflow of 25.41 million yuan from institutional investors, while Xinhua Tin (600735) had a net inflow of 7.27 million yuan [2] - Chao Hong Ji (002345) had a net inflow of 5.83 million yuan from retail investors despite a net outflow from institutional and speculative investors [2]

资金流向方面，今日主力资金净流出3726.10万元，占比成交额21.42%。其中，超大单净流出4302.38万 元、占成交额24.73%，大单净流入576.27万元、占成交额3.31%，中单净流出流入1214.39万元、占成交 额6.98%，小单净流入2511.71万元、占成交额14.44%。 瑞贝卡最新一期业绩显示，截至2025一季报，公司营业总收入3.05亿元、同比增长11.26%，归属净利润 636.06万元，同比增长18.59%，扣非净利润586.99万元，同比增长12.14%，流动比率1.896、速动比率 0.460、资产负债率46.13%。 金融界消息 截至2025年7月30日收盘，瑞贝卡（600439）报收于3.23元，下跌0.92%，换手率4.75%，成 交量53.76万手，成交金额1.74亿元。 来源：金融界 天眼查商业履历信息显示，河南瑞贝卡发制品股份有限公司，成立于1999年，位于许昌市，是一家以从 事化学纤维制造业为主的企业。企业注册资本113198.544万人民币，实缴资本94332.12万人民币。公司 法定代表人为郑文青。 通过天眼查大数据分析，河南瑞贝卡发制品股份有限公司共对外投 ...