证券代码：002076 证券简称：*ST 星光 公告编号：2026-004 广东星光发展股份有限公司 关于公司股票可能被终止上市的第二次风险提示性公告 本公司及董事会全体成员保证信息披露的内容真实、准确、完整，没有虚 假记载、误导性陈述或重大遗漏。 特别提示： 1、广东星光发展股份有限公司（以下简称"公司"）于 2025 年 4 月 28 日 披露了《关于公司股票交易被实施退市风险警示暨停牌的公告》（公告编号： 2025-022），因公司 2024 年度经审计的利润总额、净利润、扣除非经常性损益 后的净利润三者均为负值，且扣除后的营业收入低于 3 亿元，公司股票于 2025 年 4 月 29 日起被实施退市风险警示。若公司 2025 年度出现《深圳证券交易所股 票上市规则》第 9.3.12 条规定情形之一，深圳证券交易所将决定公司股票终止上 市。敬请广大投资者注意投资风险。 2、根据《深圳证券交易所股票上市规则》第 9.3.6 条的规定，"上市公司因 触及第 9.3.1 条第一款第一项至第三项情形，其股票交易被实施退市风险警示后， 应当在其股票被实施退市风险警示当年会计年度结束后一个月内，披露股票可能 被终止 ...

Core Viewpoint - ST Xingguang (002076) faces a dual situation of potential delisting risk and the expectation of being removed from the special treatment list in 2026, with its new energy business growth being a highlight, but operational quality and audit results remain critical [1] Group 1: Performance and Business Situation - The company's 2025 performance forecast indicates that the adjusted operating revenue is expected to be between 340 million to 370 million yuan, exceeding the Shenzhen Stock Exchange's delisting threshold of 300 million yuan, but the net profit attributable to shareholders is still expected to be a loss of 3 million to 6 million yuan [2] - If the audited 2025 annual report confirms that the company meets the delisting removal conditions, the delisting process is expected to be completed between late May and mid-June 2026, with the stock name potentially changing from "ST Xingguang" to "Xingguang Co., Ltd." [2] - Due to failing to meet financial indicators in 2024, the company's stock has been subject to delisting risk warnings, and if the 2025 annual report audit reveals relevant conditions under the Shenzhen Stock Exchange's listing rules, the exchange may decide to terminate the listing [3] Group 2: Business Development - The major shareholder is stabilizing operations through shareholding increases, interest-free loans, and debt restructuring [4] - The new energy business has deepened its layout, with lithium battery equipment revenue increasing by 121.33% year-on-year in the first three quarters of 2025, and on January 19, 2026, the company hit the daily limit due to winning a 22.95 million yuan equipment procurement project [4] Group 3: Recent Company Situation - The uncertainty of the audit is crucial, as obtaining a standard unqualified audit report for the 2025 annual report is vital [5] - The operational quality is under scrutiny, with a non-recurring net profit loss of 10.96 million yuan in the first three quarters of 2025, and a net cash flow from operating activities of -24.31 million yuan, raising concerns about the sustainability of profitability [5]

Core Viewpoint - The A-share market is experiencing a critical phase where companies are engaging in various actions to avoid delisting due to financial indicators, particularly focusing on achieving revenue above 300 million yuan or turning losses into profits, as well as correcting negative net assets [1][2]. Group 1: Financial Indicators and Delisting Risks - The new "National Nine Articles" implemented in January 2025 raised the revenue threshold for delisting from 100 million yuan to 300 million yuan, allowing companies that can exceed this revenue to avoid delisting risks [5]. - Companies like *ST Jinglun and *ST Dongjing are attempting to cross the delisting threshold through various strategies, including revenue boosts, mergers, and asset disposals [2][6]. Group 2: Company Strategies for Survival - *ST Jinglun is trying to incorporate new business lines into its main revenue streams, but faced challenges with revenue recognition for its new server business, leading to a significant reduction in reported revenue [7][8]. - *ST Dongjing reported an expected revenue increase to between 340 million and 370 million yuan, aided by new business ventures, although it still anticipates losses [9][10]. Group 3: Mergers and Acquisitions - Mergers and acquisitions are being utilized by companies like *ST Huazhong and *ST Huike to surpass financial thresholds, with *ST Huazhong projecting a turnaround in profitability due to its acquisition of a controlling stake in Zhejiang Zhuangchen [12][13]. - *ST Huike's acquisition of a 51% stake in Nanjing Yizhengtong is also noted as a strategy to meet revenue requirements, despite market skepticism regarding its financial health [13]. Group 4: Asset Restructuring and Debt Relief - Several companies are opting for asset disposals to improve their financial standings, with *ST Zhongdi successfully turning its net assets positive through significant asset restructuring [16][17]. - Companies like *ST Nanzhi and *ST Lvkang have also engaged in asset sales to achieve similar outcomes, with *ST Nanzhi transferring real estate assets to improve its equity position [17]. Group 5: Bankruptcy and Debt Waivers - Bankruptcy restructuring has emerged as a key strategy for survival, with companies like *ST Dongyi successfully completing their restructuring plans and improving their financial positions [18]. - Debt waivers from major shareholders or creditors have been reported by several companies, allowing them to quickly enhance their net asset status [18].

Core Viewpoint - The A-share market is witnessing a critical "survival race" as companies face delisting risks due to financial indicators set by the new "National Nine Articles," which include negative profit totals, net profits, and insufficient revenue [2][4]. Group 1: Companies Facing Delisting Risks - *ST Jinglun is experiencing a severe decline, with nine consecutive trading days of limit-down, and a significant drop in trading volume to less than 5 million yuan, as it faces delisting expectations [2]. - Other companies like *ST Dongjing and *ST Huarong are attempting various strategies such as asset restructuring and debt waivers to avoid delisting, focusing on key financial indicators like revenue exceeding 300 million yuan or turning net assets positive [2][4]. Group 2: Financial Performance and Strategies - The new regulations increased the revenue threshold for delisting from 100 million yuan to 300 million yuan, prompting companies to strive for this new target to avoid delisting risks [4]. - *ST Jinglun is attempting to incorporate new business lines into its main revenue stream, while *ST Dongjing is projecting a revenue increase to between 340 million and 370 million yuan, surpassing the 300 million yuan threshold [6][8]. Group 3: Specific Company Actions - *ST Jinglun's revenue forecast for 2025 is approximately 338 million yuan, but after excluding non-core business income, the adjusted revenue is only about 86.22 million yuan, indicating a failure to turn a profit [6][7]. - *ST Huarong expects to achieve a net profit of between 6.5 million and 8 million yuan for 2025, aided by a 30% increase in revenue from its subsidiary, which it acquired a larger stake in [10]. Group 4: Market Reactions and Future Outlook - The market is closely monitoring companies that have narrowly met the revenue thresholds, with concerns about the sustainability of these figures and the potential for revenue adjustments post-audit [11][12]. - Companies are increasingly resorting to mergers and acquisitions as a strategy to enhance their financial performance and meet the new revenue requirements [10][15].

Group 1 - The lighting equipment sector increased by 0.39% on February 3, with Minbao Optoelectronics leading the gains [1] - The Shanghai Composite Index closed at 4067.74, up 1.29%, while the Shenzhen Component Index closed at 14127.1, up 2.19% [1] - Minbao Optoelectronics saw a significant rise of 20.01%, closing at 64.78, with a trading volume of 5564.8 lots and a transaction value of 36.0488 million yuan [1] Group 2 - The lighting equipment sector experienced a net inflow of 61.6134 million yuan from main funds, while retail investors saw a net outflow of 95.1981 million yuan [2] - The trading data indicates that the main funds had a net inflow of 33.0361 million yuan into Lianyu Co., accounting for 13.75% of its trading volume [3] - Oupu Lighting experienced a decline of 5.20%, closing at 19.33, with a trading volume of 66,800 lots and a transaction value of 131 million yuan [2]

Core Viewpoint - The lighting equipment sector experienced a decline of 0.2% on February 2, with *ST Xingguang leading the drop. The Shanghai Composite Index closed at 4015.75, down 2.48%, while the Shenzhen Component Index closed at 13824.35, down 2.69% [1]. Group 1: Market Performance - The closing prices and percentage changes of key stocks in the lighting equipment sector are as follows: - Minbao Optoelectronics: 53.98, up 20.01% - Lianyu Co., Ltd.: 55.95, up 10.01% - Komatsu Co., Ltd.: 8.92, up 5.19% - OPPLE Lighting: 20.39, up 0.69% - Other stocks showed declines, with *ST Xingguang down 4.05% to 2.13 [1][2]. Group 2: Capital Flow - On the same day, the lighting equipment sector saw a net inflow of 6.692 million yuan from institutional investors, while retail investors contributed a net inflow of 18.248 million yuan. However, speculative funds experienced a net outflow of 24.9407 million yuan [2][3]. - The capital flow for specific stocks indicates: - Lianyu Co., Ltd.: 22.4838 million yuan net inflow from institutional investors - Minbao Optoelectronics: 14.3518 million yuan net inflow from institutional investors - Other stocks like *ST Xingguang and Hengtai Lighting experienced net outflows from both institutional and speculative investors [3].

Core Viewpoint - The company, Guangdong Xingguang Development Co., Ltd., anticipates a negative net profit for the fiscal year 2025, marking the first accounting year after being subjected to financial delisting risk warning due to previous negative financial results [1][4]. Group 1: Performance Forecast - The performance forecast period is from January 1, 2025, to December 31, 2025, with an expected net profit in the negative range [1]. - The company expects a significant increase in operating revenue for 2025 compared to the previous year, driven by a focus on core business and technological innovation [2]. - Non-recurring gains and losses are estimated at approximately 3.65 million yuan, primarily from debt restructuring gains and changes in the fair value of investment properties [2]. Group 2: Risk of Delisting - The company’s stock was placed under delisting risk warning on April 29, 2025, due to negative values in profit totals, net profit, and operating revenue below 300 million yuan for the fiscal year 2024 [4][21]. - If the company’s 2025 annual report reveals any of the conditions specified in the Shenzhen Stock Exchange rules, the stock may face termination of listing [21][22]. - The company is required to disclose potential delisting risk announcements regularly until the annual report is published [22][29]. Group 3: Financial Data - Preliminary estimates for 2025 indicate a total profit of between -9 million yuan and -5.5 million yuan, with net profit attributable to shareholders ranging from -6 million yuan to -3 million yuan [22]. - The expected operating revenue is projected to be between 360 million yuan and 410 million yuan, with the revenue after deductions estimated at 340 million yuan to 370 million yuan [22].

Core Viewpoint - *ST Xingguang (002076.SZ) forecasts a net loss of 3 million to 6 million yuan for the year 2025, an improvement from a loss of 30.9756 million yuan in the previous year [1] Financial Performance - The net profit attributable to shareholders is expected to be a loss of 3 million to 6 million yuan, compared to a loss of 30.9756 million yuan in the same period last year [1] - The net profit after deducting non-recurring gains and losses is projected to be a loss of 5 million to 9.5 million yuan, compared to a loss of 26.969 million yuan in the previous year [1] Strategic Development - The company aims to strengthen its core business and focus on technological innovation as part of its development strategy for 2025 [1] - The company will concentrate on "dual carbon energy and smart city full-scene services" and its annual operational goals [1] - Efforts will be made to expand the professional team, enhance the upstream and downstream of the industry chain, and actively explore domestic and international markets [1] Business Growth Initiatives - The company plans to promote business synergy and optimize cost structure to implement multi-dimensional cost reduction and efficiency enhancement measures [1] - Significant investments will be made in developing new products, acquiring new customers, and improving system service capabilities to drive rapid growth in both new and existing businesses [1] - The company anticipates a substantial increase in operating revenue for 2025 compared to the previous year, alongside a narrowing of the loss margin due to these initiatives [1]

Group 1 - The core viewpoint of the news is that Guangdong Xingguang Development Co., Ltd. (stock code: 002076.SZ) has announced a significant increase in its expected revenue for the year 2025, projecting between 360 million to 410 million yuan, which represents a growth of 87.6% to 113.7% compared to the previous year [1] - The company anticipates a net revenue of 340 million to 370 million yuan for 2025, indicating a growth of 102.8% to 120.7% year-on-year [1] - The growth in performance is attributed to the implementation of overall strategies and improvements in operational efficiency, focusing on core businesses such as photovoltaic components, energy storage products, and smart city construction [1] Group 2 - For 2026, the company plans to strengthen its innovation capabilities, enhance talent cultivation, and increase investment in technology to improve the efficiency of technology transfer [2] - The company will continue to focus on its main business of "dual carbon energy and smart city full-scene services" while integrating new technologies such as quantum technology, artificial intelligence, and big data [2] - The strategic and industrial layout is expected to lead to a rapid development cycle for the company in 2026 [2]

一、本次签字注册会计师变更情况 证券代码：002076 证券简称：*ST 星光 公告编号：2026-003 广东星光发展股份有限公司 关于变更签字注册会计师的公告 本公司及董事会全体成员保证信息披露的内容真实、准确、完整，没有虚 假记载、误导性陈述或重大遗漏。 广东星光发展股份有限公司（以下简称"公司"）于 2025 年 9 月 5 日召开 第七届董事会第十三次会议，审议通过了《关于公司变更会计师事务所的议案》， 同意变更尤尼泰振青会计师事务所（特殊普通合伙）（以下简称"尤尼泰振青"） 为公司 2025 年度财务报表审计机构和内部控制审计机构，上述议案已经公司 2025 年第三次临时股东会审议通过。具体内容详见公司于 2025 年 9 月 6 日、2025 年 9 月 23 日刊登在巨潮资讯网（www.cninfo.com.cn）的《关于公司变更会计师 事务所的公告》（公告编号：2025-074）、《2025 年第三次临时股东会决议公告》 （公告编号：2025-078）。 近日，公司收到尤尼泰振青发来的《关于变更广东星光发展股份有限公司 2025 年度年审项目签字注册会计师的函》，现将具体情况公告如下： 根据 ...