同时，大信所在冠昊生物2023年年审项目中，存在审计业务约定书签署日期晚于实际审计工作开始时 间、项目质量复核人员未签署项目独立性声明、质量复核程序执行不到位，以及审计工作底稿未按期归 档等问题。 大信所的上述行为违反了深交所《创业板股票上市规则（2023年8月修订）》第1.4条的规定。黎程、黄 颖作为冠昊生物2023年审计报告签字注册会计师，在执业过程中未能勤勉尽责，违反了深交所《创业板 股票上市规则（2023年8月修订）》第1.4条的规定。 深交所《创业板股票上市规则（2023年8月修订）》第1.4条：发行人、上市公司及其董事、监事、高级 管理人员、股东或存托凭证持有人、实际控制人、收购人、重大资产重组有关各方等自然人、机构及其 相关人员，破产管理人及其成员，以及保荐机构及其保荐代表人、证券服务机构及其相关人员应当遵守 法律、行政法规、部门规章、规范性文件、本规则和本所发布的细则、指引、通知、办法、指南等相关 规定（以下简称本所其他相关规定），诚实守信，勤勉尽责。 原标题：大信会计师所收监管函 审计冠昊生物财报存多宗违规 中国经济网北京8月15日讯深交所网站近日披露了关于对大信会计师事务所（特殊普通合伙） ...

同时，大信所在冠昊生物2023年年审项目中，存在审计业务约定书签署日期晚于实际审计工作开始时 间、项目质量复核人员未签署项目独立性声明、质量复核程序执行不到位，以及审计工作底稿未按期归 档等问题。 大信所的上述行为违反了深交所《创业板股票上市规则(2023年8月修订)》第1.4条的规定。黎程、黄颖 作为冠昊生物2023年审计报告签字注册会计师，在执业过程中未能勤勉尽责，违反了深交所《创业板股 票上市规则(2023年8月修订)》第1.4条的规定。 中国经济网北京8月15日讯深交所网站近日披露了关于对大信会计师事务所(特殊普通合伙)及签字注册 会计师黎程、黄颖的监管函。经查明，大信会计师事务所(特殊普通合伙)(以下简称大信所)在冠昊生物 （300238）科技股份有限公司(以下简称冠昊生物，300238.SZ)2023年度财务报表审计业务中存在以下 违规行为： 一是风险评估、内部控制测试相关程序执行不到位，包括穿行测试、会计分录测试执行不到位，以及未 对部分业务执行控制测试。 二是对收入、长期资产、存货、成本等执行的相关审计程序不到位，包括对部分业务收入执行的审计程 序不到位，对在建工程、无形资产、固定资产等长期资 ...

8月14日，冠昊生物今日收盘17.65元，下跌3.45%，滚动市盈率PE（当前股价与前四季度每股收益总和 的比值）达到167.79倍，总市值46.80亿元。 从行业市盈率排名来看，公司所处的医疗器械行业市盈率平均55.76倍，行业中值39.14倍，冠昊生物排 名第113位。 资金流向方面，8月14日，冠昊生物主力资金净流出1639.87万元，近5日总体呈流出状态，5日共流出 7166.14万元。 最新一期业绩显示，2025年一季报，公司实现营业收入9479.71万元，同比3.67%；净利润1486.61万 元，同比3.30%，销售毛利率77.05%。 序号股票简称PE(TTM)PE(静)市净率总市值(元)13冠昊生物167.79170.708.4046.80亿行业平均 55.7651.784.92117.92亿行业中值39.1439.592.8556.79亿1九安医疗11.1811.310.88188.72亿2英科医疗 14.7815.931.32233.49亿3山东药玻16.1716.211.86152.90亿4新华医疗16.3115.111.33104.53亿5振德医疗 17.0416.061.0861. ...

Core Viewpoint - The article discusses the regulatory actions taken by the Shenzhen Stock Exchange against Da Xin Accounting Firm and its certified public accountants for violations during the audit of Guanhao Biotechnology Co., Ltd.'s 2023 financial statements [2][3][4]. Summary by Sections Audit Violations - Da Xin Accounting Firm exhibited several violations in the audit of Guanhao Biotechnology's 2023 financial statements, including inadequate execution of risk assessment and internal control testing procedures [2][3]. - Specific deficiencies included insufficient execution of walkthrough tests and accounting entry tests, as well as a lack of control testing for certain business operations [2][3]. Inadequate Audit Procedures - The audit procedures related to revenue, long-term assets, inventory, and costs were not adequately performed, with particular shortcomings in the audit of certain business revenues and long-term assets such as construction in progress, intangible assets, and fixed assets [2][3]. - There were also deficiencies in the audit procedures for sales expenses and inventory, as well as inadequate responses to key audit matters regarding revenue recognition [2][3]. Confirmation Procedures - The firm failed to properly execute confirmation procedures, including a lack of attention to abnormal responses and inadequate alternative procedures [2][3]. Compliance Issues - Da Xin Accounting Firm's actions violated the Shenzhen Stock Exchange's "Rules for Listing of Stocks on the Growth Enterprise Market (Revised August 2023)" [4]. - The certified public accountants, Li Cheng and Huang Ying, did not fulfill their duties diligently, also violating the same listing rules [4]. Recommendations - The Shenzhen Stock Exchange urged Da Xin Accounting Firm to strictly adhere to relevant laws, regulations, and industry standards, emphasizing the need for improved quality management and audit execution [4].

冠昊生物最新一期业绩显示，截至2025一季报，公司营业总收入9479.71万元、同比增长3.67%，归属净 利润1486.61万元，同比增长3.30%，扣非净利润1386.57万元，同比减少0.73%，流动比率1.935、速动比 率1.429、资产负债率36.10%。 金融界消息 截至2025年8月11日收盘，冠昊生物（300238）报收于17.52元，下跌0.51%，换手率 6.15%，成交量16.31万手，成交金额2.82亿元。 资金流向方面，今日主力资金净流出2917.77万元，占比成交额10.34%。其中，超大单净流出1105.15万 元、占成交额3.92%，大单净流出1812.61万元、占成交额6.43%，中单净流出流出919.13万元、占成交 额3.26%，小单净流入3836.90万元、占成交额13.6%。 通过天眼查大数据分析，冠昊生物科技股份有限公司共对外投资了19家企业，参与招投标项目65次，知 识产权方面有商标信息82条，专利信息88条，此外企业还拥有行政许可72个。 来源：金融界 天眼查商业履历信息显示，冠昊生物科技股份有限公司，成立于1999年，位于广州市，是一家以从事专 用设备制造业 ...

Group 1 - The stock price of Guanhao Biological (300238) closed at 17.61 yuan, down 1.62%, with a turnover rate of 8.24% and a trading volume of 218,400 hands, amounting to 394 million yuan [1] - The latest financial report for Guanhao Biological shows total operating revenue of 94.7971 million yuan, a year-on-year increase of 3.67%, and a net profit attributable to shareholders of 14.8661 million yuan, up 3.30% year-on-year [1] - The company has a current ratio of 1.935, a quick ratio of 1.429, and a debt-to-asset ratio of 36.10% [1] Group 2 - Guanhao Biological has made investments in 19 companies and participated in 65 bidding projects [2] - The company holds 80 trademark registrations and 88 patent registrations, along with 72 administrative licenses [2]

经济观察网 医疗器械板块短线拉升，尚荣医疗、赛诺医疗涨停, 爱朋医疗、翔宇医疗涨超10%，伟思医 疗、中红医疗、济高发展、冠昊生物、港通医疗等跟涨。 ...

Core Viewpoint - Guanhao Biological is positioned to benefit from recent government policies aimed at promoting the development of brain-computer interface technology in the medical and health sectors [1] Company Summary - Guanhao Biological's latest stock price is 17.90 yuan, reflecting a 1.42% increase from the previous trading day [1] - The company operates in the medical device sector, focusing on the research and commercialization of regenerative medicine and life health products, including CAR-T cell therapy and medical aesthetics [1] Industry Summary - The Ministry of Industry and Information Technology and six other departments have issued implementation opinions to support the development of brain-computer interface enterprises, which may enhance the application of this technology in healthcare and wellness [1] - Guanhao Biological is identified as a relevant stock that could benefit from this industry policy support [1] Financial Summary - On the trading day, the opening price was 17.50 yuan, with a high of 18.07 yuan and a low of 17.44 yuan, resulting in a trading volume of 167,031 hands and a transaction amount of 297 million yuan [1] - The net outflow of main funds for Guanhao Biological on that day was 1.6346 million yuan, accounting for 0.03% of the circulating market value, while the cumulative net inflow over the past five trading days was 24.7885 million yuan, representing 0.52% of the circulating market value [1]

Company Overview - Guanhao Biological Technology Co., Ltd. focuses on developing new products and technologies with independent intellectual property rights, aiming to enhance product quality and optimize product structure as core drivers of development [2] - The main products include biological dura (spinal) membrane patches, chest repair membranes, sterile biological dressings, and corneal implants [2] - The company is recognized as a "National Intellectual Property Advantage Enterprise" and has several subsidiaries classified as high-tech enterprises [2] Financial Performance - As of the first quarter of 2025, the company reported revenue of 94.79 million yuan, a year-on-year increase of 3.67%, and a net profit of 14.87 million yuan, also up by 3.30% [2] - The gross profit margin stands at 77.05% [2] Market Position - The company's stock closed at 17.9 yuan, with a rolling price-to-earnings (PE) ratio of 170.17, significantly higher than the industry average of 54.79 and the median of 37.86 [1][3] - The total market capitalization is 4.746 billion yuan [1] Shareholder Information - As of July 31, 2025, the number of shareholders is 31,161, an increase of 562 from the previous count, with an average holding value of 352,800 yuan per shareholder [1]

Company Overview - Guanhao Biological Technology Co., Ltd. focuses on developing new products and technologies with independent intellectual property rights, aiming to enhance product quality and optimize product structure as core drivers of development [2] - The main products include biological dura (spinal) membrane patches, B-type dura (spinal) membrane patches, thoracic repair membranes, sterile biological dressings, and other specialized medical materials [2] - The company is recognized as a "National Intellectual Property Advantage Enterprise" and has several subsidiaries that are classified as high-tech enterprises [2] Financial Performance - For Q1 2025, the company reported revenue of 94.79 million yuan, a year-on-year increase of 3.67%, and a net profit of 14.87 million yuan, also up by 3.30%, with a gross profit margin of 77.05% [2] - The current stock price is 17.65 yuan, with a rolling price-to-earnings (PE) ratio of 167.79, significantly higher than the industry average of 53.93 and the median of 37.81 [1][3] Market Position - In terms of market capitalization, Guanhao Biological has a total market value of 4.68 billion yuan, ranking 113th in the medical device industry based on PE ratio [1] - The company has seen a net outflow of 17.35 million yuan in principal funds on August 6, but overall, there has been a net inflow of 61.34 million yuan over the past five days [1]