ST百灵：撤销其他风险警示 6月30日股票复牌 智通财经6月26日电，ST百灵(002424.SZ)公告称，公司股票将于2025年6月27日停牌一天，于6月30日开 市起复牌并撤销其他风险警示，证券简称由"ST百灵"变更为"贵州百灵"，证券代码仍为"002424"。撤销 风险警示后，公司股票交易的日涨跌幅限制由5%变更为10%。公司内部控制缺陷已完成整改，满足撤 销风险警示的条件。但需注意，公司因涉嫌信息披露违法违规被中国证监会立案调查，调查仍在进行 中。 ...

目 录 | 关于审计意见……………………………………………………第 一、 | 1—4 | 页 | | --- | --- | --- | | 二、关于内部控制……………………………………………………第 4—7 | | 页 | | 三、关于营业收入、净利润、客户供应商……………………… 第 7—17 | | 页 | | 四、关于存货跌价…………………………………………………第 17—19 | | 页 | | 五、关于应收账款…………………………………………………第 19—24 | | 页 | | 六、关于费用支付…………………………………………………第 24—29 | | 页 | 一、请年审会计师参照《中国注册会计师审计准则问题解答第 16 号——审 计报告中的非无保留意见》的有关规定说明：（1）结合重要性水平，说明针对 非标意见有关事项所采取的主要审计程序，穿行测试、细节测试等比例是否充 分，未能获取充分、适当审计证据的原因，审计范围受到何方、何种限制，是 否已执行替代程序、利用外部专家工作的情况，替代程序仍不能满足审计要求 的原因。（2）已获取的审计证据是否已足够证明相关事项影响的重大性但不具 有广泛性，是 ...

证券代码：002424 证券简称：ST百灵 公告编号：2025-032 贵州百灵企业集团制药股份有限公司 关于深圳证券交易所 2024 年年报问询函回复的公告 本公司及董事会全体成员保证公告内容真实、准确和完整，公告不存在虚假 记载、误导性陈述或者重大遗漏。 贵州百灵企业集团制药股份有限公司（以下简称"公司"）于近日收到深圳 证券交易所上市公司管理二部《关于对贵州百灵企业集团制药股份有限公司2024 年年报的问询函》（公司部年报问询函〔2025〕第 288 号）（以下简称"年报问 询函"）。收到年报问询函后，公司高度重视，积极组织相关部门及年审会计师 对年报问询函中涉及的问题进行逐项核查，现就年报问询函中的有关事项回复如 下： 一、天健会计师事务所（特殊普通合伙）（以下简称"年审会计师"）对你 公司 2024 年度财务报告出具保留意见并附强调事项段的审计意见。保留意见所 涉事项为年审会计师无法就某种苗药产品主要原材料可变现净值的确认以及上 年同期数中销售费用的确认和计量获取充分适当的审计证据。强调事项段所涉 事项为一是你公司与控股子公司贵州百灵企业集团和仁堂药业有限公司（以下 简称"和仁堂药业"）少数股东就和 ...

一、上期审计报告中否定意见所涉及事项 如上期审计报告中"导致否定意见的事项"段所述，贵州百灵公司在市场开 拓及促销费用等的计提方面存在时间滞后、确认不完整等情况。贵州百灵公司未 能采取有效措施确保披露的销售费用的真实性、准确性与完整性。该事项表明， 贵州百灵公司与销售费用相关的内部控制存在重大缺陷，与之相关的财务报告内 部控制失效。 二、上期审计报告中否定意见所涉及事项的消除情况 贵州百灵公司针对 2023 年发现的市场开拓及促销费用等的计提方面存在时 间滞后、确认不完整等内部控制缺陷成立整改小组,由总经理担任组长。整改小 组对 2023 年发现的内部控制缺陷进行全面梳理，制定并执行以下措施进行整改： 关于对贵州百灵企业集团制药股份有限公司 2023 年度内部控制审计报告否定意见所涉及事项 已消除情况的专项说明 天健审〔2025〕8-69 号 贵州百灵企业集团制药股份有限公司全体股东： 我们接受委托，审计了贵州百灵企业集团制药股份有限公司（以下简称贵州 百灵公司）2023 年 12 月 31 日的财务报告内部控制的有效性，并出具了否定意 见的《内部控制审计报告》（天健审〔2024〕8-341 号）（以下简称上 ...

证券代码：002424 证券简称：ST百灵 公告编号：2025-033 贵州百灵企业集团制药股份有限公司 关于撤销其他风险警示暨停复牌的公告 本公司及董事会全体成员保证公告内容真实、准确和完整，公告不存在虚假 记载、误导性陈述或者重大遗漏。 特别提示： 1、贵州百灵企业集团制药股份有限公司（以下简称"公司"）股 票交易于 2025 年 6 月 27 日停牌一天，于 2025 年 6 月 30 日开市起复 牌。 2、公司股票自 2025 年 6 月 30 日开市起撤销其他风险警示，证 券简称由"ST 百灵"变更为"贵州百灵"，证券代码仍为"002424"， 撤销其他风险警示后，公司股票交易的日涨跌幅限制由 5%变更为 10%。 一、股票种类、简称、证券代码、涨跌幅以及股票停复牌安排 1、股票种类：人民币普通股； 1、公司内部控制缺陷已经完成整改 2024年度公司围绕"摘帽扭亏"核心任务，全体员工在董事会的 领导下，全力开展内控整改及质量专项提升工作，采取以下整改和提 升措施： 2、股票简称：由"ST 百灵"变更为"贵州百灵"； 3、证券代码：仍为"002424"； 4、撤销其他风险警示的起始日：2025 年 6 ...

Core Viewpoint - Guizhou BaiLing (ST BaiLing) has completed internal control rectification and is applying to remove the risk warning label after a year of efforts, aiming for a turnaround in its financial performance [2][6]. Internal Control and Compliance - The company has made significant improvements in its internal control and compliance systems, establishing a compliance management department and enhancing training for staff to prevent future violations [5][6]. - An audit report confirmed that ST BaiLing maintained effective internal control over financial reporting in all significant aspects [6]. Financial Performance - In 2024, ST BaiLing reported revenue of 3.825 billion yuan, a decrease of 10.26% year-on-year, while net profit attributable to shareholders was 33.62 million yuan, an increase of 108.11% [7]. - Despite appearing to turn a profit, the company's net profit after excluding non-recurring items was -82.44 million yuan, indicating ongoing financial challenges [7]. Market Challenges - The company faced declining demand for its products due to a public health event in late 2023, which led to overstocking of certain medications, resulting in reduced sales in 2024 [7][8]. - In the first quarter of 2025, revenue dropped to 761 million yuan, a decline of 42.93% year-on-year, with a significant decrease in net profit [7][8]. Accounts Receivable and Risk Management - As of the end of the first quarter of 2025, ST BaiLing's accounts receivable reached 1.843 billion yuan, a 15.51% increase from the beginning of the year [8]. - The company is actively managing credit risks by conducting assessments of customers and monitoring receivables to mitigate potential bad debt risks [8].

Group 1 - The company's stock (ST Bailin, code: 002424) experienced an abnormal trading fluctuation, with a cumulative closing price increase exceeding 12% over two consecutive trading days (June 19 and June 20, 2025) [1] - The company's board confirmed that there were no corrections or supplements needed for previously disclosed information, and no significant undisclosed information that could impact stock prices was found [1][2] - The company's operational situation and external environment have not undergone significant changes, and there are no undisclosed major matters related to the company during the period of stock fluctuation [1][2] Group 2 - The board confirmed that there are no undisclosed matters that should be disclosed according to the Shenzhen Stock Exchange's listing rules, nor any significant information that could impact the company's stock and derivatives trading prices [2] - The company has conducted a self-examination and found no violations of fair information disclosure [3]

证券代码：002424 证券简称：ST 百灵 公告编号：2025-031 贵州百灵企业集团制药股份有限公司（以下简称"公司"或"本 公司"）股票（证券简称：ST 百灵，证券代码：002424）连续 2 个交 易日（2025 年 6 月 19 日、2025 年 6 月 20 日）日收盘价格涨幅偏离 值累计超过 12%，根据深圳证券交易所的有关规定，属于股票交易异 常波动的情况。 二、公司关注及核实情况的说明 贵州百灵企业集团制药股份有限公司 股票交易异常波动公告 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。 一、股票交易异常波动的情况介绍 针对公司股票交易异常波动，公司董事会对公司、控股股东及实 际控制人就相关事项进行了核实，现就有关情况说明如下： 1、公司未发现前期披露的信息存在需要更正、补充之处； 2、公司未发现近期公共传媒报道可能或已对公司股票交易价格 产生较大影响的未公开重大信息； 3、公司目前的经营情况及内外部经营环境未发生重大变化； 4、经核查，公司、控股股东和实际控制人不存在关于本公司的 应披露而未披露的重大事项，或处于筹划阶段的重大事项，股票异 ...

Core Viewpoint - ST Bailin (SZ002424) has applied to the Shenzhen Stock Exchange to lift its risk warning after rectifying internal control deficiencies identified in its 2023 audit report, which received a negative opinion from its accounting firm [1][2]. Group 1: Internal Control Issues - The negative opinion from the accounting firm was due to significant deficiencies in internal controls related to sales expenses, leading to failures in financial reporting [1][3]. - The Guizhou Securities Regulatory Bureau found two main issues: inaccurate accounting treatment of sales expenses and significant internal control deficiencies, resulting in the company’s financial data being untruthful for several years [4]. Group 2: Financial Performance and Adjustments - ST Bailin revised multiple data points in its 2023 annual report, and its sales expenses reached 2.311 billion yuan, an increase of 780 million yuan or 51% year-on-year [3]. - The company reported a net profit of 33.62 million yuan for the previous year, largely due to non-recurring gains, including government subsidies of 47.0556 million yuan [5]. Group 3: Ongoing Investigations and Future Outlook - The China Securities Regulatory Commission is still investigating ST Bailin for suspected information disclosure violations, with no conclusion reached as of May [5][6]. - The company’s first-quarter performance in 2024 showed a significant decline, with revenue down over 40% and net profit down over 50% year-on-year, indicating ongoing challenges in its financial health [6].

Core Viewpoint - Guizhou Bailing Pharmaceutical Group Co., Ltd. (ST Bailing) has applied to revoke its other risk warning status after completing internal control rectifications and ensuring effective operation of its internal controls, meeting the requirements for revocation [1][3] Group 1: Company Actions and Financial Performance - The company has implemented a series of internal control and compliance measures to address previous deficiencies, including the establishment of a compliance management department and hiring third-party consultants for technical support [2][3] - In 2024, ST Bailing achieved operating revenue of 3.825 billion yuan, a decrease of 10.26% compared to 4.263 billion yuan in 2023, while the net profit attributable to shareholders was 33.62 million yuan, marking a significant turnaround from a loss of 415 million yuan in 2023 [4][5] - Despite improvements, the company's non-recurring net profit remained negative at -82.44 million yuan, although this represented an 81.33% reduction in losses compared to the previous year [5] Group 2: Regulatory Background and Compliance Issues - The company was placed under other risk warning status in May 2024 due to a non-standard audit opinion from Tianjian Accounting Firm, which identified significant internal control deficiencies related to sales expense recognition [4] - Prior regulatory inspections revealed multiple issues, including delayed accounting for sales expenses and inaccuracies in financial reporting for 2021 and 2022, leading to administrative measures from the Guizhou Securities Regulatory Bureau [4]