Core Viewpoint - The company, Asia Optical (002952.SZ), has indicated that its products include flexible display screens, and it is actively tracking and developing new technologies based on market demand [1] Group 1 - The company’s products include flexible display screens [1] - The research and development department is following up on new technologies according to market demand [1] - Flexible display screens have not yet been applied to mobile phones [1]

Core Points - The company, Asia Optical, received regulatory warnings from the Shenzhen Stock Exchange and the Liaoning Securities Regulatory Bureau due to inaccurate financial disclosures in its 2024 annual report [2][3] - Key violations include premature revenue recognition, insufficient inventory impairment testing, and errors in procurement calculations [2][3] Group 1 - Asia Optical's premature revenue recognition involved recognizing sales income before the transfer of control [2] - The company failed to conduct adequate impairment testing for raw materials and work-in-progress, leading to insufficient inventory impairment provisions [2] - Errors in standard cost accounting processes affected the reported operating costs, including inconsistent data collection and unmodified cost centers [2] Group 2 - The company’s chairman and CFO were held primarily responsible for the violations, breaching the Shenzhen Stock Exchange's listing rules [2] - The Liaoning Securities Regulatory Bureau's warning emphasized the need for the company to enhance legal and regulatory compliance and improve financial reporting quality [3] - Asia Optical acknowledged the issues raised in the warnings and committed to improving compliance and operational standards to protect shareholder interests [3]

Group 1 - The Shenzhen Stock Exchange issued a regulatory letter to Asia Optical (Group) Co., Ltd. and its executives regarding inaccuracies in the 2024 annual report [1] - Issues identified include premature revenue recognition for export sales, insufficient inventory impairment testing, and errors in annual procurement calculations [1] - The company's chairman and CFO were held primarily responsible for these violations, which contravene the Stock Listing Rules [1] Group 2 - The company is urged to learn from these issues and ensure compliance with relevant laws and regulations, including the Securities Law and Company Law [1] - The regulatory body emphasized the importance of accurate, complete, and timely information disclosure to prevent future occurrences [1]

Core Viewpoint - The company, Asia Optical (002952), received a warning letter from the Liaoning Securities Regulatory Bureau regarding multiple inaccuracies in financial information disclosure [1] Financial Disclosure Issues - The warning letter highlighted several issues, including premature revenue recognition, insufficient provision for inventory impairment, improper cost accounting standards, incorrect reporting of inventory items, and errors in the calculation of total annual purchases [1] Regulatory Compliance - The company and responsible individuals are required to enhance their understanding of laws and regulations, as well as improve the quality of financial management and information disclosure [1] - This regulatory measure will not affect the company's normal operations, but the company must strictly adhere to relevant regulations and disclose information in a timely manner [1]

证券代码：002952 证券简称：亚世光电 公告编号：2025-044 关于公司及相关人员收到辽宁证监局警示函的公告 本公司及董事会全体成员保证信息披露内容的真实、准确和完整，没有虚假 记载、误导性陈述或重大遗漏。 亚世光电（集团）股份有限公司（以下简称"公司"）于近日收到中国证券 监督管理委员会辽宁监管局（以下简称"辽宁证监局"）出具的《关于对亚世光 电（集团）股份有限公司、贾继涛（JIA JITAO）、贾艳采取出具警示函措施的 决定》（[ 2025 ] 25 号）（以下简称"警示函"），现将具体情况公告如下： 一、警示函主要内容 "亚世光电（集团）股份有限公司、贾继涛（JIA JITAO）、贾艳： 经查，我局发现亚世光电（集团）股份有限公司（以下简称亚世光电或公司） 存在如下问题，导致公司披露的 2024 年年度报告相关财务信息不准确。 1、部分出口业务销售收入确认时点早于控制权转移时点，存在提前确认收 入的情况。 2、未对原材料和在产品进行跌价测试；库存商品和发出商品进行存货跌价 测试时，未考虑税费和销售费用的影响；未考虑亏损合同的或有事项。上述行为 造成部分存货跌价准备计提不充分。 亚世光电（集团）股 ...

Core Viewpoint - Recently, Asia Optical (Group) Co., Ltd. received a warning letter from the Liaoning Securities Regulatory Bureau due to inaccuracies in its 2024 annual report financial information [1] Financial Issues - The company was found to have prematurely recognized revenue, inadequately provided for inventory impairment, incorrectly executed standard cost accounting, misreported inventory items, and made errors in total procurement calculations [1] Accountability - The company's Chairman and President, Jia Jitao, along with the Chief Financial Officer, Jia Yan, bear primary responsibility for the violations [1] Compliance and Future Actions - The company and relevant personnel will learn from the experience, enhance regulatory knowledge, and improve operational compliance and information disclosure quality [1] - The regulatory measures will not affect the company's normal operations, and the company will fulfill its disclosure obligations in accordance with regulations [1]

Core Viewpoint - The announcement from Asia Optical (002952.SZ) indicates that the company has received a warning from the Liaoning Securities Regulatory Bureau due to inaccuracies in the financial information disclosed in the 2024 annual report [1] Summary by Relevant Categories Financial Reporting Issues - The company recognized sales revenue from certain export businesses before the transfer of control, indicating premature revenue recognition [1] - There was a failure to conduct impairment tests on raw materials and work-in-progress; when testing inventory and outgoing goods for impairment, tax and sales expenses were not considered, leading to insufficient provisions for inventory impairment [1] - Errors were found in the calculation of total annual purchases, resulting in incorrect disclosure of the proportion of purchases from the top five suppliers [1] Cost Accounting Problems - The company exhibited irregularities in the execution of standard cost accounting, including infrequent changes to the data collection standards and some cost centers not being updated, which affected the operating costs across different periods [1] - There were inconsistencies in the total expenses and total hours reported, as well as inaccuracies in the hours assigned by relevant departments [1] Inventory Management Concerns - Certain inventory items that did not meet the criteria were incorrectly reported under outgoing goods [1]

经查，辽宁证监局发现公司存在如下问题，导致公司披露的2024年年度报告相关财务信息不准确。 1、部分出口业务销售收入确认时点早于控制权转移时点，存在提前确认收入的情况。2、未对原材料和 在产品进行跌价测试;库存商品和发出商品进行存货跌价测试时，未考虑税费和销售费用的影响;未考虑 亏损合同的或有事项。上述行为造成部分存货跌价准备计提不充分。3、公司标准成本核算实际执行过 程中存在不定期更换取数标准，且存在某些成本中心漏改的情况，以及费用总额与工时总额口径不一 致，相关部门给定工时有误等情况，影响不同期间的营业成本。4、部分未满足条件的库存商品列报在 发出商品项目。5、年度采购总额计算错误，造成前五名供应商采购额占年度采购总额的比例披露错 误。 智通财经APP讯，亚世光电(002952.SZ)发布公告，公司于近日收到中国证券监督管理委员会辽宁监管局 (简称"辽宁证监局")出具的《关于对亚世光电(集团)股份有限公司、贾继涛(JIA JITAO)、贾艳采取出具 警示函措施的决定》([2025]25号)。 ...

每经头条（nbdtoutiao）——农夫大战怡宝，抢到更多蛋糕的却是宗馥莉！农夫绿瓶上市后，怡宝上 演"滑铁卢"：市占率大跌近5个百分点 （记者 曾健辉） 每经AI快讯，亚世光电（SZ 002952，收盘价：19.01元）9月29日晚间发布公告称，公司第五届第九次 董事会会议于2025年9月29日在公司会议室以现场及通讯相结合的方式召开。会议审议了《关于公司 <2025年限制性股票激励计划（草案）>及其摘要的议案》等文件。 截至发稿，亚世光电市值为31亿元。 2025年1至6月份，亚世光电的营业收入构成为：电子加工占比100.0%。 ...

证券代码：002952 证券简称：亚世光电 公告编号：2025-040 亚世光电（集团）股份有限公司 2025 年第二次临时股东会决议公告 本公司及董事会全体成员保证信息披露内容的真实、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、本次股东会无否决提案的情况。 2、本次股东会不涉及变更以往股东会已通过的决议。 一、会议召开和出席情况 （一）会议召开情况 1、会议召开时间 （1）现场会议召开时间：2025 年 9 月 29 日（星期一）下午 14:00 （2）网络投票时间：2025 年 9 月 29 日 其中：通过深圳证券交易所交易系统进行网络投票的具体时间为：2025 年 9 月 29 日交易日上午 9:15~9:25，9:30～11:30，下午 13:00～15:00；通过深圳证券 交易所互联网投票系统投票的时间为 2025 年 9 月 29 日 9:15～15:00 期间的任意 时间。 2、现场会议召开地点：辽宁省鞍山市立山区越岭路 288 号公司会议室 3、会议召开的方式：本次股东会采取现场投票和网络投票相结合的方式 4、会议召集人：公司第五届董事会 5、会议主持人：董事长 JIA ...