Core Viewpoint - The company has undergone significant restructuring to address previous internal control deficiencies, including related party fund occupation and illegal guarantees, leading to a positive outlook for its financial stability and operational continuity. Group 1: Internal Control and Audit Findings - The company received a negative internal control audit opinion in 2023 due to unresolved issues related to related party fund occupation and illegal guarantees [2][3] - The company has completed the necessary rectifications and received a standard unqualified opinion for its internal control audit for 2024, indicating effective internal controls [6][7] - The audit procedures included testing the effectiveness of internal controls related to fund management and contract approval processes, with a minimum testing frequency established [4][5] Group 2: Financial Performance and Restructuring - The company’s asset-liability ratio improved from 107.32% at the end of 2023 to 74.44% at the end of 2024, indicating a significant reduction in debt levels [8] - The company reported a narrowed net loss of CNY 77.01 million in Q1 2025 compared to a loss of CNY 186.87 million in Q1 2024, suggesting a recovery in operations [8] - Cash and cash equivalents at the end of 2024 and Q1 2025 were CNY 123.38 million and CNY 825.66 million, respectively, indicating sufficient liquidity for operations [8] Group 3: Compliance and Regulatory Matters - The company has resolved previous non-operating fund occupation and illegal guarantee issues through its restructuring plan, with no new incidents reported in 2024 [7][10] - The company has complied with the requirements set by the China Securities Regulatory Commission (CSRC) regarding previous financial misstatements, and the impact of these issues has been eliminated [12][19] - The company has submitted an application to lift the delisting risk warning, asserting compliance with relevant stock exchange rules [13][19] Group 4: Asset Impairment and Losses - The company reported a total asset impairment loss of CNY 88.99 million for the reporting period, including inventory and fixed asset impairments [21][22] - Specific reasons for credit impairment losses were detailed, including issues with customer payments and project compliance [22][23] - The company has taken a cautious approach in recognizing impairment losses, reflecting ongoing challenges in the market and customer relationships [22][24]

Core Viewpoint - The company Jiangsu Zhongli Group Co., Ltd. has received a special verification opinion regarding its compliance with the Shenzhen Stock Exchange's regulations, indicating that it meets the conditions for the removal of delisting risk warnings due to improvements in its financial situation and internal controls [2][6][18]. Financial Performance - For the fiscal year 2024, the company reported a net asset value of 1.42 billion RMB, with an operating revenue of 2.358 billion RMB [8][18]. - The company’s 2024 financial statements received a standard unqualified audit opinion, indicating that previous issues related to going concern uncertainties and related party transactions have been resolved [6][8]. Compliance with Regulations - The company has confirmed that it meets the criteria for the removal of delisting risk warnings as per the revised stock listing rules, specifically Article 9.3.8, and does not fall under any conditions for mandatory delisting as outlined in Article 9.3.12 [9][18]. - The company has addressed previous concerns regarding internal control deficiencies and has received a standard unqualified opinion on its internal control audit for 2024 [15][18]. Risk Management - The company has successfully eliminated the significant uncertainties related to its ongoing operations and has resolved issues concerning the misuse of funds and guarantees [6][8][18]. - The company has taken necessary steps to ensure compliance with the Shenzhen Stock Exchange's requirements, including the submission of relevant documentation and reports to support its claims [12][18].

苏亚金诚会计师事务所（特殊普通合伙） 关于对江苏中利集团股份有限公司的问询函的回复 深圳证券交易所上市公司管理二部： 根据深圳证券交易所上市公司管理二部出具的《关于对江苏中利 集团股份有限公司 2024 年年报的问询函》（以下简称"问询函"）（公 司部年报问询函〔2025〕第 86 号）的要求，苏亚金诚会计师事务所 （特殊普通合伙）（以下简称本事务所或者苏亚金诚）对问询函中提 到的需要会计师核查并发表明确意见的问题进行了认真核查。现将有 关问题的核查情况说明如下： （本回复所引用的财务数据如无特殊说明，以万元为单位；部分合计 数与各明细数直接相加之和在尾数上如有差异，系由四舍五入的原因 所致） 1 问题 2. 你公司 2023 年内控审计报告被出具否定意见，涉及事项包括关联方资金占 用未整改到位、违规担保未整改到位等重大缺陷。根据你公司《关于申请撤销退 市风险警示及部分其他风险警示暨继续被实施其他风险警示的公告》，公司已在 重整过程中规范内部控制体系，完成对否定意见所涉事项的整改，审计机构对你 公司 2024 年度内部控制出具标准无保留意见的《内部控制审计报告》。请你公 司： （2）请年审机构说明是否根据《企 ...

地址：上海市长宁区仙霞路 99 号尚嘉中心 22 层、12 层 （200051） Add: 22F&12F, L'Avenue No.99 XianXia Rd, Changning District, Shanghai, PRC 电话 Tel: +86 21 23563298 传真Fax: +86 21 23563299 网址 Website：http://www.guantao.com 邮箱 Email: guantaosh@guantao.com 北京观韬（上海）律师事务所 关于 江苏中利集团股份有限公司 2024 年年报问询函相关事项的 专项核查意见 二零二五年五月 1 地址：上海市长宁区仙霞路 99 号尚嘉中心 22 层、12 层 （200051） Add: 22F&12F, L'Avenue No.99 XianXia Rd, Changning District, Shanghai, PRC 电话 Tel: +86 21 23563298 传真Fax: +86 21 23563299 网址 Website：http://www.guantao.com 邮箱 Email: guantaosh@gu ...

证券代码：002309 证券简称：*ST中利 公告编号：2025-073 江苏中利集团股份有限公司 关于 2024 年年报问询函回复的公告 1.年报显示，你公司 2024 年实现营业收入 23.58 亿元，同比下降 41.8%，实现 归属于上市公司股东的扣除非经常性损益净利润（以下简称"扣非后归母净利润"） -22.25 亿元，同比下滑 72.84%，你公司扣非后归母净利润已连续 7 年大额亏损；经 营活动产生的现金流量净额为-6.59 亿元。请你公司： （1）结合所处行业情况、近年来业务开展情况、主要客户流失情况、经营现金 流、资产结构及偿债能力等，说明你公司扣非后归母净利润连续亏损的原因，你公司 经营环境、业务模式和持续盈利能力是否发生重大变化。 公司回复： 2018 年至 2024 年公司扣非后归母净利润 单位：人民币亿元 | 扣非后归属于母公 司股东的净利润 | | -22.52 | | -13.03 | | -7.47 | | -25.18 | | -28.64 | | -0.20 | -5.15 | | --- | --- | --- | --- | --- | --- | --- | --- | ...

证券代码：002309 证券简称：*ST中利 公告编号：2025-074 江苏中利集团股份有限公司 关于撤销退市风险警示及部分其他风险警示暨继续被实施 其他风险警示暨公司股票停复牌的公告 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。 特别提示： 1.江苏中利集团股份有限公司（以下简称"公司"）股票自 2025 年 6 月 3 日开市起停牌一天，并于 2025 年 6 月 4 日开市起复牌。 2.公司股票自 2025 年 6 月 4 日开市起被撤销退市风险警示及部分其他风险 警示并继续被实施其他风险警示，公司股票简称由"*ST 中利"变更为"ST 中利"， 股票代码仍为"002309"，股票交易日的涨跌幅限制仍为"5%"。 一、股票种类、简称、股票代码、停复牌安排以及撤销退市风险警示及部 分其他风险警示并继续实施其他风险警示的起始日 1.股票种类：人民币普通股； 2.股票简称：由"*ST 中利"变更为"ST 中利"； 3.股票代码：002309； 4.停复牌安排：自 2025 年 6 月 3 日开市起停牌一天，并于 2025 年 6 月 4 日开市起复牌； 6 ...

证券代码：002309 证券简称：*ST中利 公告编号：2025-072 江苏中利集团股份有限公司 关于申请撤销退市风险警示及部分其他风险警示 暨继续被实施其他风险警示的进展公告 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。 截至本公告披露日，相关申请事项尚处于补充材料阶段。根据《深圳证券交 易所股票上市规则》第 9.1.12 条的规定，补充材料期间不计入深交所作出有关 决定的期限。公司将根据相关申请事项的进展情况及时履行信息披露义务。 公司董事会郑重提醒广大投资者：公司指定信息披露媒体为《证券时报》《证 券日报》《上海证券报》和巨潮资讯网（www.cninfo.com.cn)，公司所有信息均 以在上述指定媒体刊登的信息为准。敬请广大投资者理性投资，注意投资风险。 特此公告。 江苏中利集团股份有限公司董事会 2025 年 5 月 27 日 1 / 1 江苏中利集团股份有限公司（以下简称"公司"）于 2025 年 4 月 21 日向深 圳证券交易所（以下简称"深交所"）提出撤销退市风险警示及部分其他风险警 示暨继续被实施其他风险警示的申请（详见公告：2025- ...

证券代码：002309 证券简称：*ST中利 公告编号：2025-071 江苏中利集团股份有限公司 2024 年度股东大会决议公告 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、本次股东大会无否决提案的情形。 2、本次股东大会不涉及变更以往股东大会通过的决议。 一、会议召开情况 1、召集人：本公司第七届董事会 2、表决方式：现场投票、网络投票相结合的方式。 3、会议召开时间： （1）现场会议召开时间：2025 年 5 月 20 日（星期二）下午 14 点 30 分。 （2）网络投票时间：2025 年 5 月 20 日。 5、会议主持人：许加纳先生。 6、本次会议的召集、召开符合《中华人民共和国公司法》《深圳证券交易所 股票上市规则》及《公司章程》等有关规定。 1 / 5 二、会议的出席情况 （一）出席本次股东大会的股东及股东代表共 227 人，代表有表决权股份 654,802,798 股，占公司股本总额的 21.7711％。其中： 1、现场出席会议情况 出席本次现场会议的股东及股东代表共 4 人，代表有表决权股份 620,779,622 股， ...

的 法律意见书 地址：上海市长宁区仙霞路 99 号尚嘉中心 22 层、12 层 （200051） Add: 22F&12F, L'Avenue No.99 XianXia Rd, Changning District, Shanghai, PRC 电话 Tel: +86 21 23563298 传真Fax: +86 21 23563299 网址 Website：http://www.guantao.com 邮箱 Email: guantaosh@guantao.com 北京观韬（上海）律师事务所 关于 江苏中利集团股份有限公司 2024 年度股东大会 地址：上海市长宁区仙霞路 99 号尚嘉中心 22 层、12 层 （200051） Add: 22F&12F, L'Avenue No.99 XianXia Rd, Changning District, Shanghai, PRC 电话 Tel: +86 21 23563298 传真Fax: +86 21 23563299 网址 Website：http://www.guantao.com 邮箱 Email: guantaosh@guantao.com 北京观韬 ...

Core Viewpoint - The article highlights the increasing complexity and prevalence of financial fraud in listed companies, particularly focusing on the role of third parties in facilitating these fraudulent activities [2][4][18]. Group 1: Overview of Financial Fraud - The annual "5.15 National Investor Protection Day" serves as a reminder of the severe consequences of financial fraud, exemplified by the Zijing Storage case, which affected 17,000 investors and involved compensation of 1.086 billion yuan from four intermediary institutions [2]. - Since 2020, over 60% of administrative penalties by the China Securities Regulatory Commission (CSRC) for income fraud have involved transaction fraud, with more than 600 third-party entities implicated in 58 cases of transaction fraud [4][6]. Group 2: Evolution of Fraud Techniques - Financial fraud has evolved from simple accounting manipulations to systemic fraud that encompasses entire business processes, as seen in cases like Gome Communications and Oriental Group [5][10]. - Transaction fraud is characterized by the fabrication of non-existent transactions and manipulation of transaction processes, posing a more direct threat to market trust compared to traditional accounting manipulations [6][10]. Group 3: Role of Third Parties - Third parties, including customers, suppliers, and shell companies, play a crucial role in orchestrating financial fraud, with an average of over 10 third parties involved in each fraudulent case [11][12]. - The involvement of third parties often includes hidden relationships and the creation of complex transaction structures to obscure fraudulent activities, as demonstrated in various cases [12][13][14]. Group 4: Legal and Regulatory Challenges - Despite the high-pressure stance of the CSRC against financial fraud, third parties often escape significant legal repercussions, leading to a lack of accountability in the broader fraud ecosystem [18][19]. - The current legal framework does not adequately address the roles of third parties in financial fraud, resulting in a cycle of low risk and high reward for those involved in fraudulent activities [23]. Group 5: Recommendations for Improvement - There is an urgent need to enhance legal regulations and establish a comprehensive accountability mechanism for all parties involved in financial fraud, including third parties [23].