Core Viewpoint - The company received a warning letter from the Guangdong Securities Regulatory Commission due to issues related to inaccurate revenue accounting and internal control deficiencies [2] Group 1: Regulatory Issues - The company was found to have inaccurate revenue accounting and cross-period revenue recognition in its periodic reports [2] - Internal control practices were deemed non-compliant, leading to inaccurate disclosures in financial data and self-assessment reports [2] - The chairman, general manager, and former financial director are held primarily responsible for failing to fulfill their duties [2] Group 2: Remedial Actions - The Guangdong Securities Regulatory Commission has mandated the company to rectify the identified issues [2] - The company is required to complete the corrective actions and submit a report within 30 days [2]

证券代码：603322 证券简称：超讯通信 公告编号：2025-077 超讯通信股份有限公司 关于前期会计差错更正的公告 年7月、8月因业务人员工作疏忽延迟在业务系统中提交交货数据，导致公司2024 年年内跨期核算差错的问题。"具体详见公司同日披露的《关于收到广东证监局 警示函的公告》（公告编号：2025-076）。 基于《决定书》所认定的情况，公司对相关年度的财务报告数据进行了严格 自查。根据《企业会计准则第 28 号—会计政策、会计估计变更和差错更正》及 中国证监会《公开发行证券的公司信息披露编报规则第 19 号—财务信息的更正 及相关披露》的有关规定和要求，结合自查情况，并基于审慎性原则，对上述问 题产生的前期会计差错进行更正调整。同时鉴于《决定书》第二项跨期核算差错 问题因所涉及金额较小，对报表无重大影响，不另行进行会计差错更正。 二、前期差错更正事项对财务报表的影响 公司本次总额法调整成净额法收入核算，主要涉及追溯调整对公司 2023 年 年度/12 月 31 日合并利润表的影响具体如下： 本公司董事会及全体董事保证本公告内容不存在任何虚假记载、误导性陈述 或者重大遗漏，并对其内容的真实性、准确性和 ...

天衡专字(2025)01925号 天衡会计师事务所（特殊普通合伙） 您可使用手机"扫一扫"或进入"注册会计师行业统一监管平台（http://acc.mof.gov.cn】"进行查 关于超讯通信股份有限公司 前期会计差错更正专项说明的审核报告 关于超讯通信股份有限公司 前期会计差错更正专项说明的审核报告 天衡专字(2025) 01925号 超讯通信股份有限公司全体股东: 我们接受委托,对后附的超讯通信股份有限公司(以下简称"超讯通信")管理层编制 的《超讯通信股份有限公司关于前期会计差错更正的专项说明》（以下简称"专项说明"） 进行专项审核。 一、管理层的责任 根据《企业会计准则第28号 -- 会计政策、会计估计变更和差错更正》、中国证券 监督管理委员会关于《公开发行证券的公司信息披露编报规则第19号 -- 财务信息的更 正及相关披露》等相关文件的规定编制专项说明是超讯通信管理层的责任。 二、注册会计师的责任 我们的责任是在实施审核工作的基础上对上述专项说明发表审核意见。我们按照中 国注册会计师审计准则的规定执行了审核工作。审计准则要求我们计划和实施审核工作, 以对上述专项说明是否不存在重大错报获取合理保证。在 ...

Core Viewpoint - The company received a warning letter from the Guangdong Securities Regulatory Commission due to issues related to inaccurate revenue accounting, cross-period revenue recognition in periodic reports, and inadequate internal controls, leading to inaccurate financial data and self-assessment reports [1] Group 1 - The company was found to have problems with revenue accounting and internal controls during an on-site inspection [1] - The chairman, general manager, and former financial director are held primarily responsible for failing to fulfill their duties [1] - The Guangdong Securities Regulatory Commission has mandated the company to rectify these issues and submit a report within 30 days [1]

Core Viewpoint - The Guangdong Securities Regulatory Commission has imposed corrective measures on ChaoXun Communication (603322) due to inaccurate revenue recognition and internal control deficiencies, leading to misleading financial disclosures [1][5]. Group 1: Revenue Recognition Issues - ChaoXun Communication inaccurately recognized revenue from its customized computing server business using the gross method, while it should have been recognized as an agent under the net method, resulting in misleading financial reports for 2023 and the first three quarters of 2024 [2]. - The company failed to report revenue and profit accurately for the first three quarters of 2024 due to delays in submitting delivery data, violating accounting standards [3]. Group 2: Internal Control Deficiencies - The company exhibited weaknesses in customer credit management, granting excessive credit limits to clients without proper assessment, leading to lawsuits and operational disruptions [4]. - There were violations of incompatible duty separation controls, with employees providing services to certain suppliers, indicating a lack of effective internal control measures [4]. Group 3: Regulatory Actions - The Guangdong Securities Regulatory Commission has mandated corrective actions for ChaoXun Communication and issued warning letters to key executives, including the chairman and CFO, for their failure to fulfill due diligence obligations [5].

Core Viewpoint - The company, Supercom, has been ordered to rectify its information disclosure practices due to violations identified by the China Securities Regulatory Commission (CSRC) Guangdong Regulatory Bureau, including inaccurate revenue recognition and internal control deficiencies [1][2][3] Group 1: Revenue Recognition Issues - The company inaccurately recognized revenue for its customized computing server business using the gross method, while it should have been recognized as an agent under the net method, leading to discrepancies in financial reports for 2023 and 2024 [1] - In the first three quarters of 2024, the company failed to report revenue and profit accurately due to delays in entering delivery data into the system, violating accounting standards [1] Group 2: Internal Control Deficiencies - The company exhibited weaknesses in customer credit management, granting excessive credit limits to clients without proper assessment, resulting in lawsuits from suppliers and operational disruptions [2] - There were violations of incompatible duty separation controls, with employees providing services to certain suppliers, indicating a lack of effective internal control measures [2] Group 3: Regulatory Actions - The company has been subjected to administrative regulatory measures requiring rectification, and the executives involved have received warning letters as part of the regulatory response [3]

Group 1 - The core point of the announcement is that Shanghai Jiuyi Investment Management Co., Ltd. plans to reduce its shareholding in ChaoXun Communication Co., Ltd. by up to 1.3961% of the total shares, equivalent to a maximum of 2,200,000 shares, through block trades and centralized bidding from November 21, 2025, to February 20, 2026 [3][4] - The specific reduction plan includes a maximum of 630,000 shares through block trades and 1,570,000 shares through centralized bidding within any consecutive 90-day period [3] - As of December 10, 2025, Shanghai Jiuyi has reduced its holdings by 1,575,900 shares, bringing its total shareholding down from 10,000,000 shares (6.35%) to 8,424,100 shares (5.35%), triggering a 1% threshold change [4][5] Group 2 - The reduction in shareholding is in line with the previously disclosed reduction plan and does not trigger a mandatory tender offer [4][5] - The change in shareholding will not result in a change of the controlling shareholder or actual controller of the company [5] - The company will continue to monitor compliance with the reduction regulations and ensure timely disclosure of any further changes in shareholding [5]

Group 1 - The core point of the article is that ChaoXun Communication (603322.SH) announced a share reduction by Shanghai JiuYi, which will take place from November 25, 2025, to December 10, 2025 [1] - Shanghai JiuYi will reduce its holdings by 1.5759 million shares, representing 1.00% of the company's total share capital [1] - Following the reduction, Shanghai JiuYi's shareholding will decrease from 10 million shares to 8.4241 million shares, changing its ownership percentage from 6.35% to 5.35%, which triggers a 1% threshold change [1]

格隆汇12月10日丨超讯通信(603322.SH)公布，上海九益于2025年11月25日至2025年12月10日通过集中 竞价交易和大宗交易的方式减持公司股份数157.59万股，占公司总股本的1.00%，持有公司的股份数量 从1000万股减少至842.41万股，占公司总股本的比例由6.35%减少至5.35%，其权益变动触及1%刻度。 ...

| | □控股股东/实际控制人及其一致行动人 | | --- | --- | | | 5%以上大股东及其一致行动人 ☑其他 | | 投资者及其一致行动人的身份 | □合并口径第一大股东及其一致行动人（仅适用 | | | 于无控股股东、实际控制人） | | | □其他______________（请注明） | 2.信息披露义务人信息 | 信息披露义务人名称 | | 投资者身份 | | 统一社会信用代码 | | --- | --- | --- | --- | --- | | 上海九益投资管理有 | | □ 控股股东/实控人 | ☑ | 9131011532423695XH | | 限公司（代表九益复 | | □ 控股股东/实控人的一致 | | | | 合策略 2 | 号私募证券 | 行动人 | □ | 不适用 | | 投资基金） | | ☑其他直接持股股东 | | | 超讯通信股份有限公司 关于持股 5%以上股东权益变动触及 1%刻度的提示 性公告 投资者上海九益投资管理有限公司（代表九益复合策略 2 号私募证券投资基金） 保证向本公司提供的信息真实、准确、完整，没有虚假记载、误导性陈述或重大遗漏。 本公司董事会 ...