FINGU(SZ:002194) Zheng Quan Zhi Xing·2025-08-17 08:15Summary of Key Points Core Viewpoint - Wuhan Fangu Electronics Technology Co., Ltd. has reported significant financial interactions with related parties, indicating a complex network of financial transactions that may impact its financial health and operational efficiency [1]. Group 1: Non-Operating Fund Occupation - The company has recorded non-operating fund occupation with various related parties, including significant amounts owed to and from its controlling shareholders and subsidiaries [1]. - The total amount of non-operating fund occupation reached 397.38 million yuan, with a balance of 1,004.90 million yuan at the end of the reporting period [1]. Group 2: Related Party Transactions - The company has engaged in various related party transactions, including accounts receivable and other financial interactions with subsidiaries and affiliated companies [1]. - Notable transactions include accounts receivable from Wuhan Zhengwei Electronics Technology Co., Ltd. amounting to 102.41 million yuan and from Wuhan Chengyuan Electronics Technology Co., Ltd. totaling 328.88 million yuan [1]. Group 3: Financial Relationships with Subsidiaries - The financial relationships with subsidiaries are characterized by significant amounts in accounts receivable and other receivables, indicating a reliance on these entities for revenue generation [1]. - For instance, Wuhan Fangu Electronics Vocational School has reported other receivables of 0.36 million yuan, while Wuhan Fangu Electronics Technology Co., Ltd. has a balance of 20.93 million yuan in other receivables [1].