Core Viewpoint - Tianzhi International Accounting Firm and its certified public accountants Han Yangguang and Pan Pingping have been issued a regulatory letter by the Shenzhen Stock Exchange due to violations in the audit of Zhongshan Dayang Electric Motor Co., Ltd.'s 2023 financial statements [1][2][7]. Group 1: Violations Identified - Tianzhi International failed to adequately execute risk assessment and internal control testing procedures, including insufficient execution of walkthrough tests and control tests [1][6]. - The firm did not properly conduct audit procedures related to revenue, inventory, and costs, including inadequate procedures for revenue recognition and goodwill impairment [1][6]. - There were deficiencies in audit sampling, confirmation, and expert work, such as not investigating discrepancies in confirmation replies and inappropriate sampling methods [1][6]. Group 2: Regulatory Framework - The actions of Tianzhi International violated multiple articles of the Shenzhen Stock Exchange's "Stock Listing Rules (Revised August 2023)," including Articles 1.4, 12.1.2, 12.1.3, 12.1.4, and 12.3.3 [2][7]. - The rules stipulate that intermediary institutions must act diligently and responsibly, maintain effective quality control systems, and ensure the accuracy and completeness of the documents they produce [3][4][7]. Group 3: Recommendations - The Shenzhen Stock Exchange has urged Tianzhi International to strictly adhere to relevant laws, industry standards, and the Exchange's business rules, emphasizing the need for improved quality management and audit execution [2][7].

一、行情 8月15日，SOFC（固体氧化物电池）概念股迎来反弹。佛燃能源涨停，壹石通盘中涨超10%，三环集团、大洋电机、雄韬股份、蜀道装备、凯中精密小幅跟 涨。 二、事件：海外龙头企业订单落地，推动行业站上风口 1）7月24日，美国SOFC龙头企业Bloom Energy宣布与甲骨文公司开展合作，将为其在美国的部分数据中心部署现场燃料电池系统，并承诺在90天内为甲骨 文的第一个数据中心供电。 7月30日，Bloom Energy公布25Q2业绩，二季度公司实现收入4.0亿美元，同比增长20%，毛利率28.2%，同比增长6.5%，净利润-4219万美元，同比减亏 31%。 当地时间8月14日，Bloom Energy收涨2.34%，创下收盘价历史新高，近16个交易日累计涨幅超67%。 2）新加坡首个氢能数据中心采用SOFC燃料电池技术，该项目整合了100%可再生能源、基于固体氧化物燃料电池（SOFC）的氢发电技术以及尖端的混合冷 却技术。（氢能源与燃料电池） 三、机构解读 1）SOFC具有能源转化效率高、燃料适应性广等优势，在长时储能场景、分布式离网供电及热电联供市场领域有着广泛应用，在各类数据中心、移动终端 ...

证券之星消息，8月13日电机板块较上一交易日上涨2.31%，大洋电机领涨。当日上证指数报收于 3683.46，上涨0.48%。深证成指报收于11551.36，上涨1.76%。电机板块个股涨跌见下表： | 代码 | 名称 | 收盘价 | 涨跌幅 | 成交量(手) | 成交额(元) | | | --- | --- | --- | --- | --- | --- | --- | | 002249 | 大洋电机 | 7.85 | 9.94% | 217.32万 | | 16.55 Z | | 301226 | 祥明智能 | 31.97 | 6.64% | 12.66万 | | 4.08亿 | | 300907 | 康平科技 | 32.65 | 4.11% | 6.75万 | | 2.17亿 | | 600580 | 卧龙电驱 | 25.11 | 3.76% | 178.18万 | | 44.2017 | | 301023 | 江南奕帆 | 46.48 | 3.54% | 4.24万 | | 1.94亿 | | 002801 | 微光股份 | 36.76 | 3.49% | 8.10万 | | 2.94亿 | | 60 ...

Group 1 - The core viewpoint is that Dayang Electric has successfully applied its temperature control and cooling fan products in the IDC (Internet Data Center) sector, indicating potential for future growth in this area [2] - The company’s subsidiary, Zhongshan Yibisi Technology Co., Ltd., has established partnerships with major clients such as China Mobile, Invec, and Haiwu in the IDC field [2] - Although the current scale of products used in the IDC sector is relatively small, there is an expectation for rapid growth in business volume as the industry develops, which will contribute to new revenue growth for the company [2]

Group 1: Global Strategy and Market Expansion - The company has established subsidiaries and production bases in multiple countries, including the USA, Mexico, UK, Vietnam, India, and Thailand, with ongoing construction in Morocco [2][3] - The global strategy is driven by the need to be close to customers and markets, enhancing value creation through customized product solutions [3] - The global layout allows the company to expand market space and seek new growth opportunities, breaking the limitations of a single market [3] Group 2: Management Challenges and Solutions - The company faces challenges in cross-regional control and strategic coordination, implementing a penetrating management approach with core personnel involved in overseas operations [4] - Local compliance and operational efficiency are ensured by hiring local administrative managers to navigate regulatory environments [4] - The company is advancing automation and digital transformation in overseas production bases to reduce reliance on labor and improve efficiency [4] Group 3: Business Unit Performance Drivers - The BHM division aims to strengthen its market position in building ventilation and home appliance motors while expanding into new product applications in the renewable energy sector [5][6] - The EVBG division focuses on traditional business growth and enhancing core competitiveness in electric drive systems, with a completed factory in Thailand and ongoing development in Morocco [6][7] - The company is actively managing foreign exchange risks through forward foreign exchange hedging to mitigate potential adverse impacts on operating performance [6][7] Group 4: Domestic Production Bases - The company operates 9 production bases in China, with the BHM division primarily located in Zhongshan and Xiaochang, and the EVBG division in cities such as Shanghai, Weifang, Wuhu, Liuzhou, Shiyan, Yulin, and Chongqing [7]

Market Performance - The electric motor sector increased by 3.52% compared to the previous trading day, with Wolong Electric Drive leading the gains [1] - The Shanghai Composite Index closed at 3633.99, up 0.45%, while the Shenzhen Component Index closed at 11177.78, up 0.64% [1] Stock Performance - Wolong Electric Drive (600580) closed at 24.94, up 6.67% with a trading volume of 2.0173 million shares and a transaction value of 493 million [1] - Other notable performers include: - Zhaowei Electromechanical (003021) at 121.91, up 5.39% [1] - Jiangnan Yifan (301023) at 45.76, up 4.67% [1] - Mingzhi Electric (603728) at 62.75, up 3.93% [1] - Ocean Electric (002249) at 6.98, up 3.71% [1] Capital Flow - The electric motor sector saw a net inflow of 755 million from main funds, while retail investors experienced a net outflow of 481 million [1] - Specific stock capital flows include: - Wolong Electric Drive had a main fund net inflow of 323 million, with retail outflows of 283 million [2] - Zhaowei Electromechanical had a main fund net inflow of 171 million, with retail outflows of 9169 million [2] - Xiangdian Co. (600416) had a main fund net inflow of 76 million, with retail outflows of 5080 million [2]

Group 1 - The latest stock price of Dayang Electric is 6.73 yuan, an increase of 0.06 yuan from the previous trading day [1] - The stock reached a high of 6.73 yuan and a low of 6.66 yuan during the trading session, with a trading volume of 294,853 hands and a transaction amount of 197 million yuan [1] - Dayang Electric's main business includes the research, development, production, and sales of micro-special motors, which are widely used in home appliances, automobiles, and industrial automation [1] Group 2 - The company is part of the motor sector and is also involved in humanoid robots and new energy vehicles [1] - According to the latest data, the net inflow of main funds on that day was 12.39 million yuan, accounting for 0.1% of the circulating market value [1] - Over the past five trading days, the cumulative net outflow of main funds was 38.13 million yuan, representing 0.31% of the circulating market value [1]

| 代码 | 名称 | 收盘价 | 涨跌幅 | 成交量(手) | 成交额(元) | | | --- | --- | --- | --- | --- | --- | --- | | 002801 | 微光股份 | 35.72 | 4.20% | 9.92万 | | 3.51亿 | | 603320 | 迪贝电气 | 20.50 | 4.11% | 4.89万 | 9893.25万 | | | 301502 | 华阳智能 | 44.87 | 3.05% | ● 1.60万 | 7099.35万 | | | 300660 | 江苏雷利 | 48.15 | 2.97% | 1 20.97万 | | 2666.6 | | 603344 | 量德胜 | 26.60 | 2.50% | 6.54万 | | 1.74亿 | | 301226 | 祥明智能 | 28.61 | 2.32% | 3.25万 | 9262.57万 | | | 300626 | 华瑞股份 | 11.70 | 2.09% | 4.43万 | 5142.19万 | | | 002576 | 通达动力 | 17.41 | 1.93% | 8.19万 | | ...

证券日报网讯8月4日晚间，大洋电机（002249）发布公告称，截至2025年7月31日，公司累计通过回购 专用证券账户以集中竞价交易方式回购公司股份10，667，000股，占公司总股本的0.44%。 ...

（文章来源：每日经济新闻） 大洋电机（SZ 002249，收盘价：6.67元）8月4日晚间发布公告称，截至2025年7月31日，公司累计通过 回购专用证券账户以集中竞价交易方式回购公司股份约1066.7万股，占公司总股本的0.44%，最高成交 价为6.95元/股，最低成交价为5.27元/股，成交金额约为6498万元。 2024年1至12月份，大洋电机的营业收入构成为：建筑及家居行业占比57.88%，汽车零部件行业占比 40.84%，其他业务占比1.23%，汽车租赁占比0.05%。 ...