每经评论员吴泽鹏 7月28日晚间，宏景科技（301396）(SZ301396，前收盘价55.38元，市值85.02亿元)发布公告，宣布补充 确认一笔关联交易。据悉，宏景科技曾于2023年第四季度向深博信息累计采购5536.80万元的英伟达芯 片，而深博信息实为宏景科技董事、副总经理的配偶实际控制的公司。 值得注意的是，该交易发生距本次宏景科技追认已过去近2年，直到今年7月24日，宏景科技才召开董事 会会议及监事会会议，审议通过补充确认上述关联交易的议案。 对于为何交易当年未及时确认为关联交易，宏景科技在公告中并未作出说明，仅解释称"因政策的特殊 性和产品的稀缺性，公司与深博信息的交易具有当时市场下的必要性，该业务的发生具有紧迫性、必要 性、保密性"。 在笔者看来，宏景科技所提及的"紧迫性、必要性、保密性"，或许能解释交易前未进行披露的原因，但 很难成为事后近2年才启动审议程序的合理理由。这种"先上车后补票"且"补票"严重超期的行为，实则 将公司治理置于风险敞口之中。 实际上，部分上市公司以市场紧缺、时间紧迫、保密要求为由绕过关联交易审议程序的现象并不少见， 但多数企业能在交易发生后很快完成相关审议程序的补充。 ...

Core Viewpoint - The announcement from Hongjing Technology reveals that the company has been procuring NVIDIA chips through a related party, Deepbo Information, which is controlled by the spouse of a senior executive, raising questions about the nature of the transactions and the company's disclosure practices [1][2][5]. Group 1: Company Transactions - Hongjing Technology announced a procurement of NVIDIA chips worth 55.368 million yuan from Deepbo Information between October 1, 2023, and December 31, 2023 [1][2]. - The company reported a significant increase in its orders for 2024, achieving 2.317 billion yuan, a year-on-year growth of 113% [2]. - Deepbo Information is described as an elite partner of NVIDIA and has a history of partnerships with major tech companies like IBM and Microsoft [2]. Group 2: Executive Relationships - The executive involved is Xu Chi, who serves as both a director and vice president of Hongjing Technology, and his spouse, Qiu Zhibin, is the largest shareholder of Deepbo Information [1][3]. - Xu Chi has been with Hongjing Technology since 2002 and has held various positions, indicating a long-standing relationship with the company [3]. Group 3: Market Conditions and Procurement Strategy - Hongjing Technology stated that due to geopolitical factors, high-performance servers and chips have been in short supply, necessitating the use of Deepbo Information for procurement [4]. - The company indicated that the transaction was essential due to the urgency and confidentiality required in the current market conditions [4]. - The procurement through Deepbo Information was a strategic decision to navigate regulatory constraints imposed by NVIDIA's home country [4]. Group 4: Disclosure and Compliance Issues - Hongjing Technology previously did not recognize Deepbo Information as a related party in its IPO prospectus, which has raised concerns about its internal compliance and disclosure processes [5]. - The company acknowledged that the identification of Deepbo Information as a related party was only discovered during a recent internal review [5].

Group 1 - The core point of the announcement is that Hongjing Technology has confirmed a significant procurement of NVIDIA chips from Deepbo Information, amounting to 55.368 million yuan, which is crucial for its AI computing power strategy [1] - Deepbo Information's unique status as a partner and its resources are key to this collaboration, providing Hongjing with a reliable channel to acquire high-end NVIDIA chips amid global shortages [1][2] - The partnership aligns with national strategies like "East Data West Computing," allowing Hongjing to capitalize on the growing demand for AI computing power in various sectors [2] Group 2 - The collaboration enhances Hongjing's infrastructure for AI model training and algorithm optimization, enabling the company to offer integrated services of computing power, algorithms, and applications [3] - Hongjing's proactive approach in securing chip resources through strategic partnerships demonstrates its competitive edge in the market, especially during a time of chip shortages [2][3] - The partnership with Deepbo Information not only addresses immediate supply challenges but also positions Hongjing favorably for future growth in the AI computing landscape [3]

Core Viewpoint - The company confirms a related party transaction involving the procurement of NVIDIA chips from Guangdong Shenbo Information Technology Co., Ltd., which is controlled by a spouse of the company's director [1][2]. Related Party Transaction Overview - The total procurement amount from Shenbo Information is 55.368 million yuan [1]. - Shenbo Information is considered a related party due to its connection with a company director [1]. - The transaction was approved by the board and supervisory committee, with related directors abstaining from voting [1][2]. Necessity and Impact of the Transaction - The transaction is necessary for the company's expansion into computing power services, which are currently in high demand due to geopolitical factors affecting product availability [2][3]. - The pricing of the transaction is fair and aligns with market conditions, ensuring no harm to the interests of shareholders, especially minority shareholders [2][3]. - The transaction is expected to enhance the company's core competitiveness and support its long-term strategic goals [3][4]. Review Procedures and Opinions - Independent directors support the transaction, stating it aligns with the company's strategic needs and does not harm shareholder interests [4]. - The board of directors agrees that the transaction is necessary for operational needs and follows market principles [4][5]. - The supervisory committee confirms that the transaction does not affect the company's independence or normal operations [4][5].

随着公司业务的发展和外部经济环境的变化，公司不断完善应收账款风险管 控措施，加强应收账款风险的精细化管理深度，为了更加准确地体现公司业务的 实际回款和可能的坏账损失情况，更加公允地反应公司整体财务状况和经营成果， 为投资者提供更可靠、更准确的会计信息，公司根据不断变化的应收款项信用风 险结构特征，结合历史回款情况及参考同行业可比公司的会计估计，变更应收账 款和合同资产的预期信用损失会计估计，对划分为应收客户款项的应收账款和合 同资产整个存续期预期信用损失率进行调整。 （二）会计估计的变更日期 公司自 2025 年 4 月 1 日起开始执行变更后的会计估计。 股票简称：宏景科技 股票代码：301396 公告编号：2025-049 宏景科技股份有限公司 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。 宏景科技股份有限公司（以下简称"公司"）根据《企业会计准则第 28 号— —会计政策、会计估计和差错更正》的相关规定，对公司相关会计估计进行变更， 公司本次会计估计变更采用未来适用法，无需对公司以前年度财务报表进行追溯 调整，不会对公司以前年度财务状况、经营成果和现金 ...

Core Viewpoint - The company has confirmed related party transactions with Guangdong Shenbo Information Technology Co., Ltd. for the procurement of NVIDIA chips, amounting to a total of 55.368 million yuan, following necessary review and disclosure procedures [1][2][3]. Summary by Sections Related Party Transaction Overview - The company has engaged in related party transactions involving the procurement of NVIDIA chips, totaling 55.368 million yuan [1]. - Guangdong Shenbo Information is controlled by the spouse of the company's director and vice president, qualifying it as a related party under relevant regulations [1]. Review Procedures - The company held board and supervisory meetings on July 24, 2025, to review and approve the related party transaction, with related directors abstaining from voting [2]. - The transaction does not constitute a major asset restructuring as defined by regulations, and it does not require shareholder approval [2]. Main Content of the Transaction, Necessity, and Impact - The procurement of NVIDIA graphics cards from the related party follows market prices, ensuring fairness and no harm to the company's or minority shareholders' interests [3]. - The necessity of the transaction arises from the company's expansion into computing power services, where high-performance servers are in high demand due to geopolitical factors [3]. - The transaction aligns with the company's strategic planning and operational needs, enhancing its competitiveness in the artificial intelligence sector without compromising independence [4]. Opinions from Independent Directors and Board - Independent directors support the transaction, stating it aligns with the company's strategic needs and does not harm shareholder interests [4]. - The board agrees that the transaction is necessary for operational needs and follows market principles, ensuring no detriment to non-related shareholders [5]. - The supervisory board also concurs that the transaction is fair and does not affect the company's operational independence [5]. Sponsor's Verification Opinion - The sponsor confirms the necessity and reasonableness of the related party transaction, stating that the pricing is fair and does not impact the company's independence or shareholder interests [6].

华兴证券有限公司 关于宏景科技股份有限公司及子公司 补充确认关联交易的核查意见 华兴证券有限公司（以下简称"华兴证券"或"保荐机构"）作为宏景科技 股份有限公司（以下简称"宏景科技"或"公司"）首次公开发行并在创业板上 市的保荐机构，根据《证券发行上市保荐业务管理办法》《深圳证券交易所上市 公司自律监管指引第 13 号——保荐业务（2025 年修订）》《深圳证券交易所创业 板股票上市规则（2025 年修订）》《深圳证券交易所上市公司自律监管指引第 2 号 ——创业板上市公司规范运作（2025 年修订）》等有关法律法规和规范性文件的 要求，对公司补充确认与广东深博信息科技有限公司（以下简称"深博信息"） 关联交易的事项进行了审慎核查，核查情况及核查意见如下： 根据公司近期自查，决定对公司与深博信息 2023 年度关联交易事项进行追 加确认，并补充履行了相应的审议及披露程序。具体情况如下： 一、关联交易概述 （一）关联交易事项 2023年10月1日至2023年12月31日，公司向英伟达精英级别代理厂商深博信 息累计采购总计5,536.80万元的NVIDIA芯片。 公司已于2025年7月24日召开第四届董事会第八次 ...

公司于 2025 年 7 月 24 日召开第四届董事会第八次会议、第四届监事会第八 次会议，审议通过了《关于会计估计变更的议案》。根据《深圳证券交易所创业 板股票上市规则》《深圳证券交易所上市公司自律监管指引第 2 号——创业板上 市公司规范运作》及《公司章程》的相关规定，本次会计估计的变更无需提交股 东大会审议，具体内容如下： 股票简称：宏景科技 股票代码：301396 公告编号：2025-049 宏景科技股份有限公司 关于会计估计变更的公告 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。 宏景科技股份有限公司（以下简称"公司"）根据《企业会计准则第 28 号— —会计政策、会计估计和差错更正》的相关规定，对公司相关会计估计进行变更， 公司本次会计估计变更采用未来适用法，无需对公司以前年度财务报表进行追溯 调整，不会对公司以前年度财务状况、经营成果和现金流量产生影响。本次公司 会计估计变更具体对未来财务报表的影响取决于未来实际发生情况，最终金额以 经会计师事务所审计的数据为准。本次会计估计变更自 2025 年 4 月 1 日起实施。 一、本次会计估计变更的概 ...

证券代码：301396 证券简称：宏景科技 公告编号：2025-048 根据《深圳证券交易所创业板股票上市规则》《深圳证券交易所上市公司自 宏景科技股份有限公司 关于增加 2025 年度担保额度及担保对象的公告 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。 宏景科技股份有限公司（以下简称"宏景科技"或"公司"）于2025年7月24日召 开第四届董事会第八次会议、第四届监事会第八次会议，审议通过《关于增加2025 年度担保额度及担保对象的议案》。依据《深圳证券交易所创业板股票上市规则》 《深圳证券交易所上市公司自律监管指引第2号——创业板上市公司规范运作》和 《公司章程》等相关规定，本议案尚需提交股东大会审议。具体情况如下： 一、担保情况概述 （一）已审批的对外担保额度预计的情况 公司于2025年4月23日召开第四届董事会第四次会议、第四届监事会第四次会议， 审议通过了《关于2025年度公司为全资子公司提供担保额度预计的议案》，同意公 司为合并报表范围内的全资子公司向银行及其他金融机构申请综合授信（包括但不 限于办理银行承兑汇票、银行保函、流动资金贷款等各种银 ...

股票简称：宏景科技 股票代码：301396 公告编号：2025-050 宏景科技股份有限公司 关于补充确认关联交易的公告 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。 根据宏景科技股份有限公司（以下简称"公司"）自查，决定对公司 2023 年 度与关联方广东深博信息科技有限公司（以下简称"深博信息"）发生的日常交 易进行确认。具体情况如下： 一、关联交易概述 （一）关联交易事项 2023 年 10 月 1 日至 2023 年 12 月 31 日，公司向英伟达精英级别代理厂商 深博信息累计采购总计 5,536.80 万元的 NVIDIA 芯片。 （二）关联关系说明 深博信息为公司董事、副总经理的配偶实际控制的公司，根据《深圳证券交 易所创业板股票上市规则》等相关规定，深博信息为公司的关联方。 （三）履行的审议程序 公司已于 2025 年 7 月 24 日召开第四届董事会第八次会议、第四届监事会第 八次会议，审议通过了《关于补充确认关联交易的议案》，关联董事就该事项回 避表决。该议案已经公司独立董事专门会议审议通过。 本次补充确认关联交易事项不构成《上市公司重大 ...