XCEC(SH:600777) Mei Ri Jing Ji Xin Wen·2025-07-05 05:58Core Viewpoint - ST New潮's 2024 annual report was delayed by two months and ultimately released with an audit report that could not express an opinion, leading to a risk warning for delisting [1][3][7] Group 1: Audit Issues - ST New潮's auditor, Lixin CPA, could not obtain sufficient and appropriate audit evidence regarding internal controls related to oil and gas asset management, employee compensation management, and royalty payments [3][5] - The company failed to provide complete information on the book value of oil and gas assets and details on employee compensation, which contributed to the audit's inability to express an opinion [3][5] - The board of ST New潮 disagreed with the audit report's conclusions, asserting that they had provided all necessary materials and cooperated fully with the auditors [4][6] Group 2: Stock Market Impact - Following the release of the audit report, ST New潮's stock was reclassified from "ST New潮" to "*ST New潮" due to the risk of delisting [1][7] - The company faced a potential delisting warning as it received an audit report that could not express an opinion for the most recent accounting year [7] Group 3: Management and Control Issues - During the suspension of trading, control disputes arose, with a significant shareholder acquiring 50.10% of ST New潮's shares [4] - The board received requests from shareholders to convene an extraordinary general meeting to discuss the early replacement of the board and supervisory committee [4]