*ST长方: 关于对深圳证券交易所年报问询函（二）回复的公告

Core Viewpoint - The company has confirmed the existence of inflated accounts receivable amounting to 316 million yuan, representing 95.40% of the total accounts receivable balance of 453 million yuan as of the end of 2020, and has taken corrective actions to ensure the accuracy of its financial statements [4][12][16] Group 1: Accounts Receivable Verification - The company obtained reconciliation statements and supplementary agreements from its customer, Kangmingsheng (Shenzhen) Technology Co., Ltd., and its subsidiary, Jiangxi Kangmingsheng Optoelectronic Technology Co., Ltd. [2][3] - The reconciliation statements were prepared by the original management team of Kangmingsheng and were confirmed by the customers, providing legal validity to the debt recognition [2][3] - The company conducted a thorough verification process, including cross-referencing sales contracts, customer interviews, and external confirmations from auditors [5][6][8] Group 2: Audit Procedures and Findings - The auditing firm, Zhongxing Caiguanghua, implemented various audit procedures, including analyzing financial indicators and conducting customer confirmations to validate the accounts receivable [7][15] - The audit confirmed that the inflated accounts receivable were accurately identified and that the corrective measures taken by the company were appropriate [12][15] - The company reported that the inflated revenue of 10.3661 million yuan was identified through two customers who had not received goods, indicating potential fraudulent activities by the original management team [13][14] Group 3: Financial Impact and Adjustments - The company has adjusted its financial statements to reflect the corrected accounts receivable and has ensured that the adjustments do not affect the overall profit and net assets for 2021 [16] - The company has also disclosed that there were no other undisclosed fraudulent income situations affecting the financial data for 2022 [16] - The audit report for 2022 has been issued without reservations, confirming the accuracy of the financial statements post-correction [14][16]