HGZN(SZ:000584) Zheng Quan Zhi Xing·2025-03-31 12:37Group 1 - The company is currently addressing issues related to the non-standard audit opinion for the 2023 annual report, specifically concerning revenue recognition and the accuracy of financial statement items such as revenue, cost of goods sold, inventory, contract assets, and accounts receivable [1][2][3] - The company has engaged with accounting firms to review and clarify the core terms of various sales contracts to determine the timing of risk transfer and revenue recognition for the 2024 fiscal year [2] - As of March 31, 2025, the company has received a total of 108.9742 million yuan in transfer payments from two investment platforms, while 136.7242 million yuan remains outstanding, indicating potential liquidity risks associated with commercial acceptance bills [2] Group 2 - The audit work for the company's 2024 financial statements is ongoing, and there remains significant uncertainty regarding whether the issues leading to the non-standard audit opinion for 2023 will be resolved [3] - There are no major disagreements between the company and the accounting firm regarding significant accounting treatments, key audit matters, or the timing of the audit report issuance [3]