亿元工程合同 “无中生有”？普邦股份原收购标的突爆离奇谜团

Core Viewpoint - The article discusses a complex legal and financial dispute involving Pubang Co., Ltd. and its former acquisition, Deep Blue Environmental Technology Co., Ltd., highlighting allegations of financial fraud and the unexpected emergence of a significant debt of 60 million yuan for a private company, Jiahe Construction [6][8][24]. Group 1: Company Background and Acquisition - Pubang Co., Ltd. acquired 100% of Deep Blue Environmental in 2015, which initially met performance commitments during a four-year earn-out period but later experienced a significant decline in performance [6][24]. - Deep Blue Environmental was sold by Pubang Co. in 2023, following the emergence of legal issues and financial discrepancies [6][24]. Group 2: Legal Dispute and Allegations - Jiahe Construction claims it was unaware of any contracts with Deep Blue Environmental and was surprised to find itself liable for 60 million yuan in debts due to alleged fraudulent contracts [7][9]. - The contracts in question, signed between 2015 and 2016, total 128 million yuan, but Jiahe Construction asserts that these contracts are fictitious and that they have no business dealings with Deep Blue Environmental [7][14]. - Allegations of financial fraud are raised, with industry experts suggesting that the situation warrants regulatory investigation [7][8]. Group 3: Financial Implications and Responses - Pubang Co. has acknowledged the existence of accounts receivable related to Jiahe Construction, which were reported in their financial statements, raising questions about the legitimacy of the contracts [9][17]. - The company has stated that if fraud is confirmed, it too would be a victim and is currently seeking documentation from its auditors to clarify the situation [8][24]. - Jiahe Construction has reported that it was unaware of the legal proceedings until late 2024, raising concerns about the transparency of the judicial process [9][11]. Group 4: Investigation and Current Status - The whereabouts of Deep Blue Environmental are currently unknown, with attempts to locate the company at its registered address proving unsuccessful [20][22]. - The case has been referred to higher courts for review, and the execution of the debt may be halted pending further investigation [23].