证券代码：688287 证券简称：*ST 观典 公告编号：2025-036 观典防务技术股份有限公司关于对上海证券交易所 《2024 年年度报告的信息披露监管问询函》回复的公告 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、准确性和完整性依法承担法律责任。 重要内容提示： 1、关于资金占用未归还，公司股票被叠加实施其他风险警示的风险提示 截至 2025 年 4 月 26 日，观典防务技术股份有限公司（以下简称"公司"或"观典 防务"）无商业实质保理事项仍有共计 9,694.72 万元被划扣未归还，实际控制人高明先 生确认上述划扣情形构成其本人对公司的非经营性资金占用。2025 年 4 月 28 日，公司 因（1）2024 年度业绩预告、业绩快报更正对营业收入修正，超过财务报告内部控制重 大缺陷标准；（2）无商业实质保理被划扣未归还构成实控人对公司的非经营性资金占 用；两个事项导致财务报告内部控制被会计师出具否定意见，触及《上海证券交易所科 创板股票上市规则》第 12.9.1 条第一款第三项所述之情形，即"最近一个会计年度财务 报告内部控制被出具无法表示意 ...

大信会计师事务所（特殊普通合伙）关于 《关于观典防务技术股份有限公司 2024 年度报告的信息披露 监管问询函》有关问题的回复说明 上海证券交易所： 大信会计师事务所（特殊普通合伙）（以下简称我们或年审会计师）就上海证券交易所 下发的《关于观典防务技术股份有限公司 2024 年度报告的信息披露监管问询函》（上证科创 公函【2025】0160 号）（以下简称《问询函》）有关问题进行了认真核查，现就核查情况回 复说明如下： 一、关于收入确认。年报显示，公司 2024 年各季度实现营业收入 0.17 亿元、0.24 亿元、 0.17 亿元、0.32 亿元，而公司 2024 年一季报显示公司 2024 年一季度实现营业收入为 0.33 亿元。此外，公司前期披露会计差错更正公告，因合同变更，将 2024 年一季度营业由 0.48 亿元调整为 0.33亿元。年审会计师认为公司销售售后沟通与跟踪控制环节未能得到有效执行， 并出具否定意见的内部控制审计报告。 请公司补充披露：（1）季度财务数据与年报数据不一致的原因，并进一步核实是否存在 其他需调整的情况；（2）是否存在新增客户或客户发生较大变化情况及原因，说明相关客户 基本 ...

登录新浪财经APP 搜索【信披】查看更多考评等级 高明作为公司实际控制人、董事长、时任总经理，李振冰作为时任总经理、董事会秘书，王彦、刘亚恩 作为时任财务负责人，程宇作为总经理，李旭明作为董事会秘书，对公司以上违规行为负有责任。 北京证监局决定对公司及高明采取责令改正的行政监管措施，对李振冰、刘亚恩、王彦、程宇、李旭明 采取出具警示函的行政监管措施，均记入证券期货市场诚信档案。公司应该按照相关法律法规要求，采 取措施向实际控制人追偿占用资金，提高财务核算规范化水平和信息披露质量，维护经营合规及稳定， 并由审计委员会牵头对公司治理、财务核算及与财务相关的内部控制进行自查整改。 公司虚构应付账款并以保理业务形式为其他公司提供融资便利，导致2024年12月至2025年4月银行扣划 公司账户资金14,251.47万元，实际控制人高明自认构成其对公司的非经营性资金占用，至今未偿还余额 9,694.72万元。公司在2024年年报中对以上违规行为予以披露，对2024年12月至2025年4月9日发生的资 金占用未及时披露。公司治理制衡机制不完善，与财务相关内部控制存在重大缺陷，财务总监未实际履 行相应职责，实际控制人高明安排 ...

Core Viewpoint - Guandian Defense Technology Co., Ltd. has been issued a notice of administrative penalty by the Beijing Regulatory Bureau of the China Securities Regulatory Commission for various violations related to fund transfers and guarantees involving its controlling shareholder and related parties [3][4]. Group 1: Violations and Financial Transactions - Between August 2022 and December 2023, Guandian Defense transferred a total of 284 million yuan to eight companies, which were subsequently transferred to related parties, constituting non-operating fund occupation by the controlling shareholder [4]. - From June 2022 to December 2023, the company provided guarantees totaling 173 million yuan to various entities without following the necessary approval and disclosure procedures [4]. - The company failed to disclose 22 guarantee transactions amounting to 635 million yuan in its report for the transfer listing, which were not reported in its semi-annual and annual reports for 2022 and 2023 [4]. Group 2: Financial Impact and Penalties - The undisclosed guarantees in the semi-annual and annual reports for 2022 and 2023 amounted to 260 million yuan, 323 million yuan, 175 million yuan, and 205 million yuan, representing 23.36%, 32.32%, 16.49%, and 20.38% of the company's net assets for those periods, respectively [4]. - In April 2024, Guandian Defense transferred 141 million yuan to a related party, which constituted 14.08% of the company's latest audited net assets [5]. - The Beijing Regulatory Bureau plans to impose a fine of 9.5 million yuan on Guandian Defense and additional fines on its executives for their roles in the violations [6].

Group 1 - The core issue revolves around *ST Guandian's serious violations in information disclosure and corporate governance, leading to administrative penalties from the Beijing Securities Regulatory Bureau [1][3] - The company failed to disclose related party transactions involving non-operating fund occupation by its controlling shareholders and related parties, amounting to 139 million yuan (approximately 13.9 million) from August to December 2022, which accounted for 15.05% of the latest audited net assets, and 144.84 million yuan (approximately 14.48 million) in 2023, representing 14.50% of the latest audited net assets [2] - Additionally, *ST Guandian provided external guarantees without proper disclosure, totaling 173 million yuan (approximately 17.3 million) from June 2022 to December 2023, with significant amounts not disclosed in their financial reports [2] Group 2 - The penalties highlight the need for listed companies to adhere strictly to legal regulations and ensure that information disclosure is truthful, accurate, complete, and timely [3] - Investors who suffered losses between May 25, 2022, and April 29, 2024, may be eligible for compensation, with specific conditions to be determined by the court [3]

Group 1 - Sannuo Group expects a net loss of 100 million to 120 million yuan for the first half of 2025, a significant decline from a profit of 7.4 million yuan in the same period last year [1] - The company anticipates a net loss of 77 million to 95 million yuan after excluding non-recurring gains and losses [1] - Basic earnings per share are projected to be a loss of 0.2148 to 0.2578 yuan per share [1] Group 2 - Landai Technology is planning to transfer 18% of its shares, which may lead to a change in control [2] - The stock of Landai Technology has been suspended from trading since July 8, 2025, with an expected suspension period of no more than two trading days [2] Group 3 - Xinxin Co. announced that a senior executive plans to reduce their holdings by up to 750,000 shares, representing no more than 0.2971% of the total share capital [3] - The reason for the reduction is personal financial needs [3] Group 4 - Biyimi plans to reduce its shares by a total of up to 3% by two shareholders, with one shareholder planning to reduce up to 139.68 million shares (2.00%) and the other up to 69.84 million shares (1.00%) [4] - The reason for the reduction is also personal financial needs [4] Group 5 - Changxin Bochuang announced that shareholders plan to reduce their holdings by up to 2.95%, totaling 8.6 million shares [6] - The reason for the reduction is personal financial needs [6] Group 6 - Tianci Materials plans to publicly issue H-shares and apply for listing on the Hong Kong Stock Exchange [9] Group 7 - Sanxiang Impression announced the termination of a previous equity transfer agreement, following a request from its controlling shareholder [10] Group 8 - Zhongke Technology has decided to terminate its plan to issue shares for asset acquisition and related fundraising due to changes in market conditions [12] Group 9 - Hangcha Group's subsidiary plans to acquire 99.23% of Guozu Robot's shares through capital increase [14] Group 10 - Xishan Technology plans to increase its holdings in the company by no less than 5 million and no more than 10 million yuan [19] Group 11 - New Hope reported sales of 1.33 million pigs in June, a year-on-year increase of 3.38% [21] - The sales revenue was 1.871 billion yuan, a year-on-year decrease of 19.14% [21] Group 12 - Auhua Endoscope announced that two shareholders plan to reduce their holdings by up to 1.92% [18] Group 13 - Star Source Material has submitted an application for H-share issuance and listing [18] Group 14 - Yilian Technology plans to invest 20 million yuan to establish a partnership with professional institutions [30]

Core Viewpoint - The company, Guandian Defense Technology Co., Ltd., has been penalized by the Beijing Securities Regulatory Bureau for violations related to fund occupation and inadequate disclosure of financial information [1][2][3]. Summary by Sections Regulatory Decision - The company was found to have occupied non-operating funds amounting to 142.5147 million yuan, with an outstanding balance of 96.9472 million yuan as of April 2025 [1]. - The actual controller, Gao Ming, admitted to the fund occupation and was involved in falsifying bank documents [1][2]. Violations and Responsibilities - The company's actions violated the "Management Measures for Information Disclosure of Listed Companies" and relevant regulatory guidelines [2]. - Key individuals, including Gao Ming and other executives, are held responsible for the violations [2]. Required Actions and Compliance - The company is mandated to take corrective actions and submit a written report to the regulatory authority within 15 working days [3]. - The company must enhance its internal controls and improve the quality of information disclosure to prevent future occurrences [3][4]. Company Response - The company has acknowledged the issues raised in the regulatory decision and is committed to strengthening compliance with relevant laws and regulations [4]. - The company assures that the regulatory decision will not impact its normal operations and will continue to fulfill its disclosure obligations [4].

Core Viewpoint - Guandian Defense Technology Co., Ltd. is facing administrative penalties from the China Securities Regulatory Commission (CSRC) for violations related to information disclosure, including failure to disclose non-operating fund occupation and external guarantee matters, which resulted in significant omissions in their reports [1][4][8]. Summary by Relevant Sections Administrative Penalty Notification - The CSRC has issued a notice regarding the administrative penalties against Guandian Defense and its key personnel for suspected violations of information disclosure laws [1][8]. - The company and its controlling shareholder, Gao Ming, are implicated in failing to disclose related party transactions and external guarantees [1][5]. Violations of Information Disclosure - From 2022 to 2023, Guandian Defense did not disclose non-operating fund occupation transactions amounting to CNY 138.9 million (approximately 13.9 million) in 2022 and CNY 144.84 million (approximately 14.48 million) in 2023, which constituted 15.05% and 14.50% of the company's latest audited net assets, respectively [2][3]. - The company failed to disclose external guarantees totaling CNY 173 million (approximately 17.3 million), with violations occurring in 2022 and 2023, which represented 9.20% and 8.81% of the company's latest audited net assets [5][6]. Financial Reporting Issues - Guandian Defense's 2022 annual report contained false records, inflating bank deposits by CNY 138.9 million (approximately 13.9 million), which accounted for 13.37% of the total assets reported [7][9]. - The company did not disclose 22 external guarantee transactions in its listing report, totaling CNY 259.92 million (approximately 25.99 million) [5][6]. Proposed Penalties - The CSRC proposes a total fine of CNY 9.5 million (approximately 950,000) for Guandian Defense, with additional fines for Gao Ming, Li Zhenbing, Liu Ya'en, and Wang Yan, totaling CNY 14 million (approximately 1.4 million) for Gao Ming alone [10][11].

证券代码：688287 证券简称：*ST 观典 公告编号：2025-035 观典防务技术股份有限公司 关于公司股票叠加实施其他风险警示事项的公告 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、准确性和完整性依法承担法律责任。 一、公司已被实施的退市风险警示和其他风险警示 观典防务技术股份有限公司（以下简称"公司"）因触及《上海证券交易所 科创板股票上市规则》以下简称"《上市规则》"）第 12.9.1 条规定，公司股 票自 2024 年 11 月 4 日起被实施其他风险警示。具体内容详见公司于 2024 年 11 月 1 日披露的《关于公司股票被实施其他风险警示的公告》（公告编号：2024-052）。 公司经审计的利润总额、扣除非经常性损益后的净利润孰低者为负值，且扣 除与主营业务无关的业务收入和不具备商业实质的收入后的营业收入低于 1 亿 元，触及《上海证券交易所科创板股票上市规则》第 12.4.2 条第一款规定，在 披露 2024 年年度报告后，上海证券交易所对公司股票实施退市风险警示。2025 年 4 月 28 日，公司 2024 年度财务报告内部控 ...

证券代码：688287 证券简称：*ST 观典 公告编号：2025-034 观典防务技术股份有限公司 关于收到《行政处罚事先告知书》的公告 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、准确性和完整性依法承担法律责任。 观典防务技术股份有限公司（以下简称"公司"）于 2025 年 7 月 7 日收到 中国证券监督管理委员会北京监管局下发的《行政处罚事先告知书》（〔2025〕 5 号），现公告如下： 一、《行政处罚事先告知书》内容 "观典防务技术股份有限公司、高明、李振冰、刘亚恩、王彦: 观典防务技术股份有限公司(以下简称观典防务或公司)及其控股股东、实际 控制人高明涉嫌信息披露违法违规一案，已由我局调查完毕，我局依法拟对你们 作出行政处罚。现将我局拟对你们作出行政处罚所根据的违法事实、理由、依据 以及你们享有的相关权利予以告知。 经查明，观典防务涉嫌违法的事实如下: 一、观典防务 2022 年至 2023 年未按规定披露非经营性资金占用关联交 易和对外担保事项，导致未及时披露重大事件，《观典防务技术股份有限公司 向上海证券交易所科创板转板上市报告书》(以 ...