证券代码：002717 证券简称：岭南股份 公告编号：2025-050 岭南生态文旅股份有限公司 关于前期会计差错更正后的财务报表及相关附注的补充公告 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。 岭南生态文旅股份有限公司（以下简称"公司"）于 2025 年 4 月 29 日在巨潮资 讯网披露了《关于前期会计差错更正及追溯调整的公告》（公告编号：2025-046）以 及《关于前期会计差错更正后的财务报表及相关附注》。 公司现对《关于前期会计差错更正后的财务报表及相关附注》中的相关附注内容 进行补充披露 2024 年半年度相关内容，补充后的公告信息具体如下（除特殊注明外， 单位均为人民币元，受更正事项影响的数据以黑色加粗字显示）： 一、 2021 年度 （一）2021 年度更正后的财务报表（粗体字项目为本次差错更正受影响 数据） 1、合并资产负债表 编制单位：岭南生态文旅股份有限公司 单位：元 | 盈余公积 | 212,678,777.29 | 206,242,181.21 | | --- | --- | --- | | 一般风险准备 | | | | 未分配利 ...

债券代码：128044.SZ 转债简称：岭南转债 证券代码：002717.SZ 证券简称：岭南股份 岭南生态文旅股份有限公司 向不特定对象发行可转换公司债券 2025 年度第十四次临时受托管理事务报告 债券受托管理人 二〇二五年四月 风险提示 一、"岭南转债"无法按期兑付 据公司《关于"岭南转债"不能按期兑付本息的公告》（公告编号：2024-113） 披露，公司现有货币资金无法偿付"岭南转债"，"岭南转债"无法按期进行本息 兑付。 据公司《关于公司主体及相关债券信用等级的公告》（公告编号：2024- 119），信用评级机构联合资信评估股份有限公司下调公司主体长期信用等级为 C，下调"岭南转债"的信用等级为 C。 "岭南转债"逾期事项可能会影响其他债权人对公司的信心，从而进一步减 弱公司融资能力，加剧公司资金紧张局面。如公司无法妥善解决，公司会因逾 期债务面临进一步的诉讼、仲裁、银行账户被冻结、资产被冻结等事项，也可 能需支付相关违约金、滞纳金和罚息，将会影响公司的生产经营和业务开展， 增加公司的财务费用，同时进一步加大公司资金压力，并对公司本年度业绩产 生影响。 此外，公司债务逾期事项可能导致公司退市。如无法 ...

Financial Performance - The company's operating revenue for Q1 2025 was ¥67,599,148.79, a decrease of 77.85% compared to ¥305,229,669.75 in the same period last year[4] - The net loss attributable to shareholders was ¥66,397,302.80, an improvement of 26.36% from a loss of ¥90,161,322.13 year-on-year[4] - The basic earnings per share were -¥0.04, showing a 20.00% improvement from -¥0.05 in the same period last year[4] - Net loss for the period was ¥69,405,823.65, compared to a net loss of ¥92,417,474.80 in the previous period, showing an improvement of approximately 25%[27] - The total comprehensive income for the period was -¥69,405,823.65, compared to -¥92,417,474.80 in the previous period, indicating an improvement[28] Cash Flow - The net cash flow from operating activities was ¥32,618,314.42, a significant increase of 110.18% compared to a negative cash flow of ¥320,565,610.27 in the previous year[4] - Cash inflows from operating activities totaled ¥301,112,179.25, down 54.4% from ¥661,086,774.99 in the previous period[30] - Cash outflows from operating activities were ¥268,493,864.83, a decrease of 72.6% compared to ¥981,652,385.26 in the previous period[31] - The net cash flow from investing activities was -¥15,065,932.77, compared to a positive cash flow of ¥669,739.14 in the previous period[31] - The net cash flow from financing activities was -¥57,156,413.62, a decline from a positive cash flow of ¥88,302,206.40 in the previous period[31] - The ending cash and cash equivalents balance was ¥22,120,930.04, down from ¥79,825,016.07 in the previous period[31] Assets and Liabilities - Total assets at the end of the reporting period were ¥13,880,772,812.68, down 3.37% from ¥14,365,168,155.31 at the end of the previous year[4] - Total liabilities decreased to ¥12,726,695,615.33 from ¥13,141,685,134.31, reflecting a reduction of approximately 3.2%[25] - The company's total assets decreased to ¥13,880,772,812.68 from ¥14,365,168,155.31, a decline of about 3.4%[25] - The total equity attributable to shareholders decreased to ¥998,176,498.61 from ¥1,064,573,801.41, a decline of about 6.2%[25] Research and Development - Research and development expenses decreased by 67.18% to ¥3,819,700 compared to the same period last year, primarily due to reduced investment in R&D projects[11] - Research and development expenses decreased to ¥3,819,675.76 from ¥11,636,509.26, a reduction of approximately 67.2% year-over-year[27] Investment Income - Investment income increased by 225.56% to ¥13,198,500, attributed to higher returns from joint ventures and associates[12] - The company reported an investment income of ¥13,198,456.61, up from ¥4,054,123.58, indicating a significant increase in investment performance[27] Shareholder Information - The company reported a total of 272,791,617 shares held by Yin Hongwei, representing 14.99% of the total shares, with 272,200,000 shares pledged[19] - The company has a total of 4.63% of shares held by Zhongshan Huaying Industrial Investment Partnership, amounting to 84,260,000 shares[19] - The company’s major shareholder, Zhongshan Huaying Industrial Investment Partnership, holds 84,260,000 shares, which gives it significant voting rights[19] - The company has not reported any changes in the participation of major shareholders in margin financing activities[19] Accounts Receivable and Cash Management - Accounts receivable decreased from RMB 2,258,538,269.22 to RMB 2,079,626,875.64, reflecting a decline of about 8%[23] - The company’s cash flow management is under scrutiny due to the significant decrease in cash reserves[23] - As of March 31, 2025, the company had cash and cash equivalents of RMB 146,426,287.28, down from RMB 203,433,423.28 at the beginning of the period, indicating a decrease of approximately 28%[23] Debt and Repayment Plans - The company completed the first phase of the repayment plan for the "Lingnan Convertible Bonds," paying a total of RMB 45,645,000, which is 10% of the principal amount[21] - The remaining unpaid principal of the "Lingnan Convertible Bonds" is RMB 410,721,300 as of January 27, 2025[21] - The company plans to make subsequent payments every six months, with the total repayment period extending over two and a half years[21] Other Financial Metrics - Total operating costs decreased to ¥168,812,498.63 from ¥416,569,470.23, a reduction of about 59.5% year-over-year[26] - The company reported a significant increase in credit impairment losses, which rose by 1427.93% to ¥10,829,300, due to increased provisions for bad debts[13] - The company's cash and cash equivalents were not explicitly detailed but are part of the total current assets of ¥8,388,497,789.74, down from ¥8,845,049,248.43[25]

Core Viewpoint - Lingnan Co., Ltd. reported a significant decline in revenue and an increase in net loss for the first quarter of 2025 compared to the same period last year [1] Financial Performance - The company's operating revenue for Q1 2025 was 67.5991 million yuan, representing a year-on-year decrease of 77.85% [1] - The net loss for the first quarter was 66.3973 million yuan, which is an improvement compared to a net loss of 90.1613 million yuan in the same quarter of the previous year [1]

Summary of Key Points Core Viewpoints - The report highlights the ongoing trend of stock suspensions due to delisting risk warnings across multiple companies, indicating a potential downturn in market confidence and stability [2][3][4]. Company Listings - Several companies are scheduled for initial public offerings (IPOs) on April 29, 2025, including Tai Li Technology (301595) and Ze Run New Energy (301636), which may attract investor interest [1]. - The report notes the specific dates for various IPO-related activities, such as inquiry periods and fund unfreezing dates, which are crucial for market participants [1]. Stock Suspension Announcements - Numerous companies, including Guohua Network Security (000004) and Nanhua Biology (000504), have announced stock suspensions due to delisting risk warnings, reflecting a significant concern regarding their financial health [2][3]. - The report lists a total of 30 companies facing stock suspensions on April 29, 2025, due to various risk warnings, which may impact investor sentiment and trading volumes [2][3][4]. Special Suspensions - Companies like *ST Xu Lan (000040) and *ST Gong Zhi (000584) are highlighted for potential termination of listings, indicating severe financial distress and regulatory scrutiny [4][5]. - The report emphasizes the importance of monitoring these companies as their situations evolve, which could present both risks and opportunities for investors [4][5].

证券代码：002717 证券简称：岭南股份 公告编号：2025-037 岭南生态文旅股份有限公司 关于未弥补亏损达到实收股本总额三分之一的公告 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。 1、多种方式并举，加快项目结算及应收账款的回收。公司受累于部分业主方资 金困难，部分项目回款滞后，影响公司资金运转，加快催收回款是解决资金问题的主 要举措。公司将重点加快实现存量项目的债权确认，并结合国家最新清欠政策，灵活 清收，尽快回笼资金，同时加强项目管理，压缩在建项目的回款时间。 2、与华盈产投沟通延迟归还借款。华盈产投成为岭南股份的实控股东之后，为 缓解岭南股份的资金紧张局面，陆续向岭南股份提供了 10 亿元的借款。岭南股份将 与华盈产投沟通，申请继续展期，降低未来的还款压力。 3、公司发行的 2018 年公开发行可转换公司债券（债券简称：岭南转债）已于 2024 年 8 月 14 日到期。截至 2024 年 12 月 31 日，"岭南转债"剩余金额为 45,636.63 万元，"岭南转债"未能按期进行本息兑付。公司已积极采取措施，以求尽快偿付。 岭南生态文旅股份 ...

关于岭南生态文旅股份有限公司 2024 年度募集资金存放与使用情况 鉴证报告 中兴财光华审专字（2025）第 319028 号 目 录 关于岭南生态文旅股份有限公司 2024 年度募集资金 存放与使用情况鉴证报告 2024 年度募集资金存放与使用情况专项报告 1-8 关于岭南生态文旅股份有限公司 2024 年度募集资金存放与使用情况 鉴证报告 中兴财光华审专字（2025）第 319028 号 岭南生态文旅股份有限公司全体股东： 我们审核了后附的岭南生态文旅股份有限公司（以下简称"岭南公司"）《2024 年度募集资金存放与使用情况的专项报告》（以下简称"募集资金专项报告"）。 一、董事会的责任 我们的责任是在实施鉴证工作的基础上对岭南公司董事会编制的募集资金 专项报告发表意见。 我们按照《中国注册会计师其他鉴证业务准则第3101号——历史财务信息审 计或审阅以外的鉴证业务》的规定执行了鉴证工作。该准则要求我们遵守职业道 德规范，计划和实施鉴证工作，以对募集资金专项报告是否不存在重大错报获取 合理保证。 在鉴证工作中，我们实施了包括核查会计记录等我们认为必要的程序。我们 相信，我们的鉴证工作为发表意见提供了合理的 ...

关于岭南生态文旅股份有限公司会计差错更正 专项说明的鉴证报告 中兴财光华审专字（2025）第 319030 号 目 录 关于岭南生态文旅股份有限公司会计差错更正专项说明 的鉴证报告 岭南生态文旅股份有限公司会计差错更正专项说明 关于岭南生态文旅股份有限公司会计差错更正 专项说明的鉴证报告 中兴财光华审专字（2025）第 319030 号 岭南生态文旅股份有限公司全体股东： 我们接受委托，对后附的岭南生态文旅股份有限公司（以下简称岭南股份） 管理层编制的《岭南生态文旅股份有限公司会计差错更正专项说明》（以下简 称专项说明）进行专项鉴证。该专项说明中所述岭南股份会计差错更正事项， 涉及 2021 年度至 2023 年度合并及公司财务报表，我们对 2021 年度至 2023 年 度合并及公司财务报表会计差错更正情况进行鉴证并发表鉴证结论。 一、管理层的责任 二、注册会计师的责任 我们认为，岭南股份的专项说明已按照《企业会计准则第 28 号——会计 政策、会计估计变更和差错更正》和中国证券监督管理委员会《公开发行证券 的公司信息披露编报规则第 19 号——财务信息的更正及相关披露》等相关规 定编制，对 2021 年度 ...

岭南生态文旅股份有限公司 中兴财光华审专字（2025）第 319025 号 内部控制审计报告 中兴财光华审专字(2025)第319025号 岭南生态文旅股份有限公司全体股东： 按照《企业内部控制审计指引》及中国注册会计师执业准则的相关要求， 我们审计了岭南生态文旅股份有限公司（以下简称"岭南公司"）2024 年 12 月 31 日的财务报告内部控制的有效性。 一、企业对内部控制的责任 按照《企业内部控制基本规范》、《企业内部控制应用指引》、《企业 内部控制评价指引》的规定，建立健全和有效实施内部控制，并评价其有效 性是岭南公司董事会的责任。 二、注册会计师的责任 我们的责任是在实施审计工作的基础上，对财务报告内部控制的有效性发表 审计意见，并对注意到的非财务报告内部控制的重大缺陷进行披露。 三、内部控制的固有局限性 内部控制具有固有局限性，存在不能防止和发现错报的可能性。此外，由于 情况的变化可能导致内部控制变得不恰当，或对控制政策和程序遵循的程度降 低，根据内部控制审计结果推测未来内部控制的有效性具有一定风险。 四、导致否定意见的事项 重大缺陷是内部控制中存在的、可能导致不能及时防止或发现并纠正财务报 表出 ...

关于岭南生态文旅股份有限公司 2024 年度非经营性资 金占用及其他关联资金往来情况的专项说明 中兴财光华审专字（2025）第 319026 号 目 录 关于岭南生态文旅股份有限公司 2024 年度非经 营性资金占用及其他关联资金往来情况的专项 说明 岭南生态文旅股份有限公司 2024 年度非经营性 资金占用及其他关联资金往来情况汇总表 1 岭南生态文旅股份有限公司控股股东及其他关 联方非经营性资金占用及清偿情况表 2 附件： 岭南公司 2024 年度非经营性资金占用及其他关联资金往来情况汇总表 岭南公司 2024 年度控股股东及其他关联方非经营性资金占用及清偿情况表 关于岭南生态文旅股份有限公司 2024 年度非经营性资金占用及 其他关联资金往来情况的专项说明 中兴财光华审专字（2025）第 319026 号 岭南生态文旅股份有限公司全体股东： 我们接受岭南生态文旅股份有限公司（以下简称"岭南公司"）委托，根据 中国注册会计师执业准则审计了岭南公司 2024 年 12 月 31 日的合并及公司资产 负债表，2024 年度合并及公司利润表、合并及公司现金流量表、合并及公司股东 权益变动表和财务报表附注，并出具 ...