金融界消息 截至2025年8月25日收盘，冠昊生物（300238）报收于17.35元，上涨0.75%，换手率 3.02%，成交量8.00万手，成交金额1.38亿元。 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66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。 资金流向方面，今日主力资金净流出1048.41万元，占比成交额7.6%。其中，超大单净流出754.37万 元、占成交额5.47%，大单净流出294.04万元、占成交额2.13%，中单净流出流入697.99万元、占成交额 5.06%，小单净流入350.42万元、占成交额2.54%。 来源：金融界 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%。 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 用设备制造业为主的企业。 ...

冠昊生物8月22日披露，截至8月20日公司股东户数为31353户，较上期（8月10日）减少2110户，环比降 幅为6.31%。 证券时报·数据宝统计，截至发稿，冠昊生物收盘价为17.22元，上涨0.41%，本期筹码集中以来股价累 计下跌2.21%。具体到各交易日，4次上涨，6次下跌。 （文章来源：证券时报网） 公司发布的一季报数据显示，一季度公司共实现营业收入9479.71万元，同比增长3.67%，实现净利润 1486.61万元，同比增长3.30%，基本每股收益为0.0600元，加权平均净资产收益率2.70%。（数据宝） 注：本文系新闻报道，不构成投资建议，股市有风险，投资需谨慎。 ...

Core Insights - The company, Guanhao Biological, closed at 17.34 yuan on August 20, with a decline of 2.86%, resulting in a rolling PE ratio of 164.85 times and a total market value of 4.598 billion yuan [1] - The average PE ratio in the medical device industry is 59.32 times, with a median of 39.97 times, placing Guanhao Biological at the 110th position in the industry ranking [1] - As of August 8, 2025, the number of shareholders for Guanhao Biological increased to 33,463, with an average holding value of 352,800 yuan and an average shareholding of 27,600 shares [1] Company Overview - Guanhao Biological Co., Ltd. operates in three main business segments: biomaterials, pharmaceuticals, and cells, with key products including biological dura (spinal) membrane patches and sterile biological dressings [1] - The company is recognized as a "National Intellectual Property Advantage Enterprise," with its trademarks included in the key trademark protection list of Guangdong Province [1] - Guanhao Biological and its subsidiaries are classified as high-tech enterprises and specialized small and medium-sized enterprises in Guangdong Province [1] Financial Performance - In the first quarter of 2025, the company reported operating revenue of 94.7971 million yuan, a year-on-year increase of 3.67%, and a net profit of 14.8661 million yuan, also up by 3.30%, with a gross profit margin of 77.05% [2] - The company's PE ratios are significantly higher than the industry averages, with a TTM PE of 164.85 and a static PE of 167.70 [2] - Comparatively, other companies in the industry have lower PE ratios, with the highest being 20.96 for Antu Biological, indicating a potential overvaluation for Guanhao Biological [2]

Market Overview - The Shanghai Composite Index closed at 3725.22 points with a slight decline of -0.06% [1] - The total trading volume of A-shares reached 1535.035 billion yuan [1] Technical Analysis - A total of 27 A-shares experienced a crossover where the 5-day moving average fell below the 10-day moving average [1] - Notable stocks with significant distance between their 5-day and 10-day moving averages include: - Dongshan Precision: 5-day MA at 53.17 yuan, 10-day MA at 54.22 yuan, with a difference of -1.93% [1] - Hainan Huate: 5-day MA at 10.78 yuan, 10-day MA at 10.86 yuan, with a difference of -0.76% [1] - Guanhao Biotech: 5-day MA at 17.53 yuan, 10-day MA at 17.66 yuan, with a difference of -0.71% [1] Individual Stock Performance - Dongshan Precision (002384) saw a decline of -1.90% with a trading turnover rate of 3.43% [1] - Hainan Huate (603300) decreased by -1.85% with a turnover rate of 3.74% [1] - Guanhao Biotech (300238) dropped by -4.09% with a turnover rate of 4.99% [1] - Other notable declines include: - Huabao (300741): -1.01% [1] - Xiangyi Rongtong (600830): -2.63% [1] - Pruis (301257): -2.62% [1] Additional Stock Data - The table includes various stocks with their respective 5-day and 10-day moving averages, latest prices, and percentage differences from the 10-day moving average [1][2] - For instance, Shanghai Lingang (600848) showed a minor decline of -0.43% with a 5-day MA of 9.19 yuan and a 10-day MA of 9.20 yuan [2] - The stock performance indicates a general trend of downward movement among several companies in the market [1][2]

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 ...

Core Insights - Guanhao Biological's stock closed at 17.65 yuan, down 3.45%, with a rolling PE ratio of 167.79 times and a total market value of 4.68 billion yuan [1] - The average PE ratio in the medical device industry is 55.76 times, with a median of 39.14 times, placing Guanhao Biological at the 113th position in the industry ranking [1] - On August 14, the net outflow of main funds for Guanhao Biological was 16.40 million yuan, with a total outflow of 71.66 million yuan over the past five days [1] Company Overview - Guanhao Biological focuses on developing new products and technologies with independent intellectual property rights, aiming to enhance product quality and optimize product structure [2] - The company operates three main business segments: biomaterials, pharmaceuticals, and cells, and is recognized as a "National Intellectual Property Advantage Enterprise" [2] - Key products include biological dura (spinal) membrane patches, sterile biological dressings, and corneal implants, among others [2] Financial Performance - In the first quarter of 2025, Guanhao Biological reported revenue of 94.80 million yuan, a year-on-year increase of 3.67%, and a net profit of 14.87 million yuan, also up 3.30% year-on-year, with a gross profit margin of 77.05% [2]

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]