Group 1 - The core viewpoint of the news is that Yunda Technology's stock has experienced fluctuations, with a current price of 12.04 yuan per share and a market capitalization of 5.292 billion yuan, despite a year-to-date increase of 53.12% [1] - As of September 30, the number of shareholders for Yunda Technology decreased by 9.79% to 17,300, while the average circulating shares per person increased by 10.86% to 25,554 shares [2] - For the period from January to September 2025, Yunda Technology reported a revenue of 473 million yuan, reflecting a year-on-year growth of 4.31%, and a net profit attributable to shareholders of 40.07 million yuan, which is a 1.34% increase year-on-year [2] Group 2 - Yunda Technology has distributed a total of 266 million yuan in dividends since its A-share listing, with cumulative distributions of 44.52 million yuan over the past three years [3] - The company's main business segments include intelligent operation and maintenance (36.74%), smart training (30.69%), intelligent traction power supply (13.13%), smart vehicle depots (9.01%), intelligent freight (5.30%), maintenance services (4.78%), and other supplementary services (0.35%) [1] - Yunda Technology operates within the computer-IT services industry, specifically in IT services, and is associated with concepts such as digital twins, China-Europe freight trains, energy storage, small-cap stocks, and artificial intelligence [1]

Core Viewpoint - The Sichuan Securities Regulatory Bureau issued a warning letter to Xinyong Zhonghe Accounting Firm and related personnel due to deficiencies found in the audit of Chengdu Yunda Technology Co., Ltd.'s financial statements for 2020 and 2022 [1][3]. Group 1: Risk Assessment and Control Testing - In the 2020 audit, the firm failed to assume the risk of fraud related to revenue recognition and did not evaluate which types of revenue or transactions could lead to fraud risk [4]. - The 2022 audit did not adequately understand and evaluate internal controls related to goodwill impairment testing as planned [4]. Group 2: Substantive Procedures - The 2020 audit was inadequate in terms of revenue recognition, estimated liabilities, and confirmations. Key audit evidence was not obtained for certain revenue confirmations, such as the appropriateness of using the "total method" for revenue recognition by subsidiary Sichuan Huiyou Electric Co., Ltd. [5]. - The firm failed to summarize and evaluate accounting errors related to estimated liabilities that exceeded the trivial misstatement threshold [5]. - In the 2022 audit, there were deficiencies in auditing goodwill impairment and fixed asset impairment for certain subsidiaries, including errors in the calculation of goodwill related to Beijing Yunda Huakai Technology Co., Ltd. [5]. Group 3: Audit Working Papers Compilation - Some audit evidence was not documented, and there were errors or insufficient records in the audit working papers [6]. - These actions violated relevant provisions of the Chinese Certified Public Accountant Auditing Standards and the Management Measures for Information Disclosure of Listed Companies [6].

Group 1 - The core issue identified by the Shenzhen Stock Exchange is the company's inadequate internal control and non-compliance with accounting standards, leading to discrepancies in contract execution and revenue recognition [1] - Specific problems include improper revenue recognition by a subsidiary, insufficient impairment testing of fixed assets, and inadequate assessment of goodwill impairment [1] - The company has been warned to take corrective actions to prevent recurrence of these issues, with specific responsibilities assigned to key executives [1] Group 2 - For the first half of 2025, the company's revenue composition shows that software and information technology services account for 99.65% of total revenue, indicating a strong focus on this sector [2] - As of the latest report, the company's market capitalization stands at 5.3 billion yuan [3]

Core Viewpoint - The company, Yunda Technology, has received a warning from the China Securities Regulatory Commission for various internal control and accounting issues that violate regulatory standards [1][2]. Group 1: Internal Control Issues - The company has inadequate internal control execution, with discrepancies between contract acceptance criteria and actual acceptance, as well as missing logistics documents for several projects from 2019 to 2023 [1]. Group 2: Accounting Irregularities - There are several accounting irregularities identified: - In 2020, a subsidiary, Sichuan Huiyou Electric Co., Ltd., recognized revenue prematurely and inappropriately under the total amount method, violating accounting standards [2]. - From 2021 to 2023, the company failed to recognize impairment for certain fixed assets despite clear signs of impairment [2]. - Insufficient basis for goodwill impairment testing was noted in 2022, where significant deviations from performance commitments occurred without timely third-party testing [2]. - The allocation of labor costs and R&D expenses was deemed unreasonable, not aligning with regulatory guidelines [2]. - Incorrect accounting treatment for the write-off of estimated liabilities was observed during the performance commitment period from 2018 to 2020 [2].

Core Viewpoint - The company, Yunda Technology, has received a warning from the China Securities Regulatory Commission regarding several compliance issues related to internal controls and accounting practices [1][2]. Group 1: Internal Control Issues - The company has been found to have inadequate internal control execution, with discrepancies between contract acceptance criteria and actual acceptance, as well as missing logistics documents for certain projects [1]. Group 2: Accounting Irregularities - The company’s subsidiary, Sichuan Huiyou Electric Co., Ltd., improperly recognized revenue using the total amount method for trade transactions without holding control over the goods, violating accounting standards [2]. - There has been insufficient impairment recognition for fixed assets, with significant impairment indicators present but not accounted for as of 2023 [2]. - The goodwill impairment testing was not adequately supported, as the company failed to conduct timely assessments despite indications of potential impairment [2]. - The allocation of labor costs and R&D expenses has been deemed unreasonable, not aligning with regulatory guidelines [2]. - The company incorrectly handled the write-off of estimated liabilities during the performance commitment period, violating consistency principles in accounting treatment [2].

运达科技公告，公司及相关人员收到四川监管局行政监管措施决定书，指出公司内控执行不到位， 2019-2023年期间存在合同约定验收依据与实际不一致、发货明细出入、缺少物流单据等问题。此外， 会计核算不规范，包括未承担货物控制权的贸易业务收入确认、固定资产减值不充分、商誉减值测试依 据不充分、人工成本与研发费用归集不合理、冲销预计负债会计处理错误等。 ...

证券代码：300440 证券简称：运达科技 公告编号：2025-064 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。 成都运达科技股份有限公司（以下简称"公司"）及相关人员于近日收到中 国证券监督管理委员会四川监管局出具的《关于对成都运达科技股份有限公司采 取责令改正并对何鸿云等相关责任人出具警示函措施的决定》（[2025]86号）（以 下简称"《决定书》"），现将相关事项公告如下： 一、《决定书》的主要内容 成都运达科技股份有限公司，何鸿云、卜显利、王海峰、王爽： 经查，成都运达科技股份有限公司（以下简称运达科技或公司）存在以下问 题： 1.内控执行不到位。2019-2023年期间，公司存在多笔合同的约定验收依据与 实际验收依据不一致、实际发货明细存在出入、部分项目缺少物流单据等情况， 公司财务部门仅以签收单据确认项目验收和对应收入，不符合《企业内部控制应 用指引第9号--销售业务》第十二条第一款相关规定。 上述事项发生期间，何鸿云作为公司董事长兼实际控制人，卜显利作为公司 总经理，王海峰作为时任公司财务总监兼董事会秘书，王爽作为财务总监，未按 照《上市公 ...

根据《中华人民共和国公司法》《上市公司股份回购规则》《深圳证券交易 所上市公司自律监管指引第9号——回购股份》等相关法律、行政法规及规范性 文件的规定，现就本次回购股份注销完成暨2022年回购股份处理完成情况公告如 下： 证券代码：300440 证券简称：运达科技 公告编号：2025-063 成都运达科技股份有限公司 关于公司回购专用证券账户部分股份注销完成 暨股份变动公告 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。 特别提示： 1．本次注销公司回购专用证券账户股份为公司 2022 年股份回购方案回购的 440.2 万股股份，占注销前公司总股本的 0.99%； 2．上述股份已于 2025 年 12 月 16 日在中国证券登记结算有限责任公司深圳 分公司完成注销。本次回购股份注销完成后，公司总股本减少 440.2 万股。 成都运达科技股份有限公司（以下简称"公司"）于2025年10月15日召开第 五届董事会第二十二次会议、于2025年10月31日召开2025年第三次临时股东会审 议通过了《关于注销回购账户部分股份的议案》，同意公司注销公司回购专用证 券账户中 ...

Core Viewpoint - Yunda Technology (300440) reported that as of September 30, 2025, the number of shareholders is 17,305 [1] Summary by Category - Company Information - Yunda Technology has a total of 17,305 shareholders as of the specified date [1]

Group 1 - Company Yunda Technology (运达科技) announced the release of 24.1 million shares from pledge by its controlling shareholder Yunda Innovation (运达创新) [1] - As of the announcement date, Yunda Innovation has a total of 37.88 million shares pledged, accounting for 36.99% of its total holdings [1] - For the first half of 2025, Yunda Technology's revenue composition is 99.65% from software and information technology services, with other businesses contributing 0.35% [1] Group 2 - Yunda Technology has a market capitalization of 5.7 billion yuan [2] - The industry is experiencing a surge in overseas orders, increasing by 246%, covering over 50 countries and regions [2] - Entrepreneurs have warned of potential malicious competition as some are selling at a loss [2]