因业绩预告“与实际差异较大”等，星光股份及高管收监管函

Core Viewpoint - Starlight Co., Ltd. has faced regulatory scrutiny due to significant discrepancies between its 2024 performance forecast and actual results, leading to a warning letter from the Guangdong Securities Regulatory Bureau [1][2]. Financial Performance - In 2024, Starlight Co., Ltd. reported revenue of 192 million yuan, representing a year-on-year increase of 27.22% [4]. - The company incurred a net loss attributable to shareholders of 30.98 million yuan, with the loss widening by 136.35%, marking the second consecutive year of losses [1][4]. Regulatory Actions - The Guangdong Securities Regulatory Bureau issued a warning letter to Starlight Co., Ltd. due to the failure to disclose the potential for delisting risk in a timely manner, violating disclosure regulations [2][3]. - Key executives, including the chairman and CFO, were held responsible for the company's non-compliance with disclosure obligations [2]. Internal Control and Audit - The annual audit report highlighted deficiencies in the company's internal controls related to investment management, prompting corrective actions [3]. - The auditing firm provided an unqualified opinion with an emphasis on the issues identified [2]. Business Segments and Acquisitions - Starlight Co., Ltd. operates in various sectors, including LED lighting, UV disinfection, automotive lighting, lithium battery production equipment, and information security [4]. - The lithium battery production equipment segment accounted for 29.43% of total revenue, while the newly added information security segment generated only 6.34 million yuan, contributing to the company's losses [4][5]. - The company acquired 51% stakes in two firms, aiming to enhance its information security capabilities, although the expected synergies have not yet materialized [5]. Research and Development - Despite an increase in R&D personnel from 85 to 113, R&D expenses significantly decreased from 15.51 million yuan in 2023 to 4.51 million yuan in 2024 due to fewer projects [5].