立方数科股份有限公司 公告 证券代码：300344 证券简称：*ST 立方 公告编号：2026-001 立方数科股份有限公司 关于公司股票可能被实施重大违法强制退市的第六次风险提示公告 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。 前期，公司收到中国证监会《立案告知书》，因定期报告涉嫌信息披露违法 违规，根据《中华人民共和国证券法》《中华人民共和国行政处罚法》等法律法 规，对公司立案。具体内容详见 2025 年 4 月 29 日在公司指定信息披露媒体上披 1 立方数科股份有限公司 公告 露的《关于公司收到中国证券监督管理委员会立案告知书的公告》（2025-020）。 特别提示： 1、立方数科股份有限公司（以下简称"公司"或"立方数科"），因定期 报告涉嫌信息披露违法违规，被中国证券监督管理委员会（以下简称"中国证监 会"）立案调查。公司于 2025 年 11 月 28 日收到中国证券监督管理委员会安徽 监管局下发的《行政处罚及市场禁入事先告知书》（以下简称"《告知书》"）。 根据《告知书》认定的事实，公司 2021 年、2022 年、2023 年年度报告存在虚 ...

Group 1 - The average stock price of A-shares is 14.43 yuan, with 33 stocks priced below 2 yuan, the lowest being *ST Changyao at 0.88 yuan [1] - Among the low-priced stocks, 9 are ST stocks, accounting for 27.27% of the total [1] - In terms of market performance, 25 of the low-priced stocks increased in price, with Yongtai Energy, Dongtong Tui, and *ST Aowei leading the gains at 5.70%, 5.51%, and 5.26% respectively [1] Group 2 - The lowest priced stock, *ST Changyao, has a closing price of 0.88 yuan and a daily turnover rate of 15.68% [1] - Other notable low-priced stocks include *ST Lifan at 1.04 yuan and Dongtong Tui at 1.34 yuan, with daily price changes of 0.00% and 5.51% respectively [1] - The table lists various low-priced stocks along with their latest closing prices, daily price changes, turnover rates, and industry classifications [2]

Core Viewpoint - The regulatory bodies are intensifying accountability measures against accounting firms involved in financial misconduct and information disclosure violations by listed companies, indicating a trend towards stricter enforcement and higher penalties [1][5][6]. Group 1: Recent Penalties and Trends - On December 24, 2025, the Zhejiang Securities Regulatory Bureau imposed a penalty of 5.66 million yuan on Suya Jincheng Accounting Firm for failing to perform due diligence during the audit of Aikang Technology's financial reports from 2021 to 2023, which resulted in significant omissions in the audit reports [1][3]. - This penalty follows a similar timeline where Aikang Technology was fined 41 million yuan for information disclosure violations just a month prior [4]. - There is a noticeable acceleration in the accountability measures taken against accounting firms involved in financial misconduct, with penalties now including suspensions from securities business and market bans, in addition to the traditional fines [6][5]. Group 2: Industry Implications - Experts believe that timely and strict penalties for negligent accounting firms will help purify the capital market environment and enhance the overall quality of the auditing profession [2][7]. - The increased scrutiny and penalties are expected to lead to a competitive differentiation within the auditing industry, pushing firms to prioritize compliance and quality to maintain their market position [8][9]. - The trend of heightened regulatory oversight is likely to continue, especially with advancements in regulatory technologies such as big data monitoring, which will further reinforce these accountability measures [6][2]. Group 3: Recommendations for Accounting Firms - Accounting firms are advised to enhance their internal governance and professional capabilities to avoid high penalties and maintain their market presence [8][9]. - Firms should shift their focus from scale to quality, ensuring that they conduct thorough risk assessments and adhere strictly to professional ethics and standards during audits [9][10]. - Establishing robust internal quality review and compliance mechanisms is crucial for preventing audit risks and maintaining a good reputation in the market [9][10].

Core Insights - The A-share market concluded the last trading day of 2025 with a mixed performance, where the Shanghai Composite Index rose by 0.09% to 3968.84 points, while the Shenzhen Component Index fell by 0.58% to 13525.02 points, and the ChiNext Index decreased by 1.23% to 3203.17 points [1] - In 2025, the A-share market experienced a "slow bull" trend, with the total market capitalization surpassing 100 trillion yuan, and the Shanghai Composite Index returning to the 4000-point mark for the first time in a decade [1] - Notably, the Hong Kong stock market regained its position as the global leader in fundraising [1] Stock Performance - Top-performing stocks in 2025 included: - Shangwei New Materials (688585.SH) with an increase of over 18 times, earning the title of the best-performing stock of the year - Tianpu Co., Ltd. (605255.SH) and Xingtou Measurement Control (920116.BJ) both saw increases exceeding 1600% [1][2] - The worst-performing stocks included: - Guangdao Tui (920680.BJ) with a cumulative decline of 94.18%, followed by Dongtong Tui (300379.SZ) with a drop of 91.78% [2][3]

Core Viewpoint - The crisis faced by Zhongxing Caiguanghua Accounting Firm is unprecedented due to the administrative penalty imposed by the China Securities Regulatory Commission (CSRC) on Lifang Shuke for financial fraud, leading to a mass termination of contracts by numerous companies with the firm [1][4][10]. Group 1: Impact of CSRC Investigation - On November 28, the CSRC announced an administrative penalty against Lifang Shuke for inflating revenues and costs over three consecutive years, prompting the Shenzhen Stock Exchange to initiate delisting procedures [1][4]. - Following the announcement, 52 A-share companies terminated their contracts with Zhongxing Caiguanghua between November 28 and December 30, with a total of 61 companies having done so since October [1][10]. - The firm lost nearly 70% of its A-share clients, which is considered a "fatal blow" for any accounting firm [1][10]. Group 2: Client Transition and Market Dynamics - The latest company to terminate its contract with Zhongxing Caiguanghua is Yunding Technology, citing internal resource optimization and personnel changes as reasons for the inability to provide qualified audit personnel [2]. - A significant number of companies in the New Third Board have also switched from Zhongxing Caiguanghua, with 91 companies reported to have terminated their contracts since November [2][12]. - Many companies are experiencing a "change of firm but not of auditor" phenomenon, where the signing auditors remain the same despite the change in the accounting firm [2][22]. Group 3: Historical Context and Previous Penalties - This is not the first time Zhongxing Caiguanghua has faced scrutiny; the firm has been penalized six times and subjected to 25 supervisory measures in the past three years [4][5]. - The firm was previously investigated for failing to exercise due diligence in audits for companies like Shihang High-Tech, which led to significant financial discrepancies [4][5]. - The firm has been involved in multiple cases of regulatory violations, including the "Blue Mountain Technology Fraud" case, which was highlighted as a typical case of fraud in the New Third Board [5]. Group 4: Operational Changes and Future Outlook - Following the investigation, Zhongxing Caiguanghua has significantly reduced its registered capital from 38.5 million to 16.3 million, a decrease of 57.7% [13]. - The firm has also seen a reduction in its partner count, with the number dropping from 187 to around 160, indicating a contraction in its operational capacity [19]. - The firm has emphasized the need to improve audit quality in light of the current challenges, as stated by its chief partner during a recent partners' meeting [19].

Core Insights - The average stock price of A-shares is 13.99 yuan, with 35 stocks priced below 2 yuan, the lowest being Guandao Tui at 0.86 yuan [1] - The Shanghai Composite Index closed at 3968.84 points, indicating a relatively low proportion of both high-priced and low-priced stocks in the A-share market [1] Low-Priced Stocks Overview - Among the low-priced stocks, 10 are ST stocks, accounting for 28.57% of those priced below 2 yuan [1] - The stocks with the highest daily increase include *ST Huifeng (5.14%), HNA Holding (2.26%), and Greenland Holdings (1.22%) [1] - The stocks with the largest daily declines include Guandao Tui (-21.82%), *ST Changyao (-8.42%), and *ST Lifang (-6.42%) [1] Detailed Low-Priced Stock Data - Guandao Tui (code: 920680) has a latest closing price of 0.86 yuan with a daily drop of 21.82% and a turnover rate of 60.23% [1] - *ST Changyao (code: 300391) closed at 0.87 yuan, down 8.42% with a turnover rate of 23.64% [1] - *ST Lifang (code: 300344) closed at 1.02 yuan, down 6.42% with a turnover rate of 10.25% [1] - Other notable low-priced stocks include Dongtong Tui (1.24 yuan), *ST Aowei (1.40 yuan), and *ST Jinke (1.44 yuan) [1][2]

关于公司股票可能被实施重大违法强制退市的第五次风险提示公告 立方数科股份有限公司 公告 证券代码：300344 证券简称：*ST 立方 公告编号：2025-084 立方数科股份有限公司 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。 特别提示： 1、立方数科股份有限公司（以下简称"公司"或"立方数科"），因定期 报告涉嫌信息披露违法违规，被中国证券监督管理委员会（以下简称"中国证监 会"）立案调查。公司于 2025 年 11 月 28 日收到中国证券监督管理委员会安徽 监管局下发的《行政处罚及市场禁入事先告知书》（以下简称"《告知书》"）。 根据《告知书》认定的事实，公司 2021 年、2022 年、2023 年年度报告存在虚假 记载，同时 2021、2022 年虚假记载的营业收入金额合计达 591,582,002.31 元， 且占该 2 年披露的年度营业收入合计金额的 50.91%；公司可能触及《深圳证券 交易所创业板股票上市规则》第 10.5.2 条第（六）项、第（七）项规定的重大 违法强制退市情形，公司股票可能被实施重大违法强制退市。 2、根据《深圳证券交 ...

Group 1 - The company ST Lifan (300344.SZ) currently has no plans for restructuring [1]

Core Insights - The average stock price of A-shares is 13.91 yuan, with 34 stocks priced below 2 yuan, the lowest being delisted Suwu at 0.33 yuan [1] - The Shanghai Composite Index closed at 3940.95 points, indicating a relatively low proportion of both high-priced and low-priced stocks in the A-share market [1] Low-Priced Stocks Overview - Among the low-priced stocks, 34 are priced below 2 yuan, with 9 of them being ST stocks, accounting for 26.47% of this group [1] - The stocks with the highest daily gains include Guandao Tui (29.41%), delisted Suwu (6.45%), and Shanying International (3.57%) [1] - The stocks with the largest daily declines include ST Aowei (-4.62%), Beichen Real Estate (-1.66%), and ST Lifang (-0.88%) [1] Low-Priced Stocks Ranking - The table lists various low-priced stocks, including their latest closing prices, daily change percentages, turnover rates, price-to-book ratios, and industries [1][2] - Notable stocks include: - Delisted Suwu: 0.33 yuan, +6.45%, 4.31% turnover, 0.14 P/B, in the pharmaceutical industry [1] - Guandao Tui: 1.32 yuan, +29.41%, 46.41% turnover, 1.75 P/B, in the computer industry [1] - ST Lifang: 1.13 yuan, -0.88%, 10.96% turnover, 3.21 P/B, in the computer industry [1]

Market Performance - The digital economy sector increased by 0.86% compared to the previous trading day, with *ST Lifan leading the gains [1] - The Shanghai Composite Index closed at 3917.36, up 0.69%, while the Shenzhen Component Index closed at 13332.73, up 1.47% [1] Top Gainers in Digital Economy Sector - *ST Lifan (300344) closed at 1.28, up 19.63% with a trading volume of 984,000 shares and a transaction value of 119 million yuan [1] - *ST Tianyu (300205) closed at 4.19, up 12.33% with a trading volume of 78,400 shares and a transaction value of 31.29 million yuan [1] - Hainan Huatie (603300) closed at 7.78, up 10.04% with a trading volume of 3.1581 million shares and a transaction value of 240.9 million yuan [1] Top Losers in Digital Economy Sector - Jiayuan Technology (301117) closed at 51.59, down 6.86% with a trading volume of 194,000 shares and a transaction value of 1.028 billion yuan [2] - Zhongfutong (300560) closed at 17.16, down 4.29% with a trading volume of 228,600 shares and a transaction value of 39.67 million yuan [2] - Kai Shouyun (688228) closed at 211.54, down 3.87% with a trading volume of 29,300 shares and a transaction value of 635 million yuan [2] Capital Flow in Digital Economy Sector - The digital economy sector saw a net inflow of 212 million yuan from institutional investors, while retail investors contributed a net inflow of 366 million yuan [2] - However, there was a net outflow of 578 million yuan from speculative funds [2] Individual Stock Capital Flow - Yangguang Electric (300274) had a net inflow of 6.31 million yuan from institutional investors, while it experienced a net outflow of 27.7 million yuan from speculative funds [3] - Inspur Information (000977) saw a net inflow of 564 million yuan from institutional investors, with a net outflow of 298 million yuan from speculative funds [3] - Hainan Huatie (603300) had a net inflow of 304 million yuan from institutional investors, with a net outflow of 106 million yuan from speculative funds [3]