digihuman(BJ:835670) Zheng Quan Zhi Xing·2025-08-29 11:44Core Viewpoint - The company, Shandong Digital Human Technology Co., Ltd., is facing potential delisting risk due to a negative audit opinion on its internal control for the 2024 financial report, which triggers immediate disclosure requirements under the Beijing Stock Exchange listing rules [1][2]. Group 1: Delisting Risk Warning - The company must disclose the risk of potential delisting if its internal control audit report for the first accounting year receives a negative opinion or is not disclosed as required [2]. - If the company receives a similar negative opinion for the 2025 financial year, the Beijing Stock Exchange will implement delisting risk warnings for its stock [2]. Group 2: Internal Control Rectification Progress - The company has established a rectification team led by the chairman, with other executives involved, to address the issues identified in the internal control audit report [2][3]. - Specific improvements include enhancing processes for customer project management, credit period management, and accounts receivable management to prevent recurrence of similar issues [3]. - An upgraded office software system has been implemented to improve sales and procurement approval processes, with additional oversight from the internal audit department [4]. Group 3: System Upgrades and Training - The company has merged existing financial software and upgraded it to include a customer management system, enhancing risk control across various management areas [4]. - A new accounts receivable impairment testing function has been added to the upgraded software, which has been operational since July [4]. - Training for all marketing employees on the new software has been completed, and ongoing supervision of system usage will continue [4]. Group 4: Previous Risk Warning Announcements - The company has issued multiple announcements regarding the internal control rectification progress and potential delisting risk, with specific announcement numbers provided for reference [3]. Group 5: Other Information - The company is committed to taking active measures to mitigate the impact of the potential delisting risk and encourages investors to stay informed through official announcements [5].