财政部“点名”处罚原年报审计机构，艾为电气PO之路遇麻烦

Core Viewpoint - The administrative penalty issued by the Ministry of Finance against an accounting firm unexpectedly implicates Aiwei Electric, raising concerns about the authenticity of its financial data [2][3]. Group 1: Financial Data Issues - The Ministry of Finance's penalty against Juyuan Lide Accounting Firm revealed multiple discrepancies in Aiwei Electric's 2022 financial data, including a reduction of cash by 13.76 million yuan (89% reduction), accounts receivable by 20.25 million yuan (25% reduction), and inventory by 36.27 million yuan (55% reduction) [7]. - The audit report issued by Juyuan Lide was found to be fabricated, lacking necessary audit procedures and containing significant inconsistencies with the obtained audit evidence [7]. Group 2: Company Performance and Growth - Aiwei Electric, the largest third-party supplier of high-pressure controllers for new energy vehicles in China, reported revenues of 215 million yuan, 341 million yuan, and 442 million yuan from 2022 to 2024, with net profits of 57.37 million yuan, 86.42 million yuan, and 106 million yuan respectively [8][7]. - The company claims that its performance growth is sustainable due to continuous customer acquisition and a strong order backlog, despite a decline in the sales price of its main product [8][9]. Group 3: Dividend Distribution and Fundraising - Aiwei Electric has distributed a total of 58.88 million yuan in cash dividends over the past three years, while simultaneously raising funds for various projects, including a smart manufacturing base for high-pressure components [10][9]. - The company plans to allocate 70 million yuan for working capital to enhance its capital strength and operational performance [9]. Group 4: Shareholding and Legal Issues - The actual controller of Aiwei Electric, Liang Xianghui, has faced legal disputes related to shareholding arrangements, including a history of shareholding proxies that led to lawsuits [11][12]. - The company asserts that these legal issues do not affect its current shareholding structure or control stability, and they are merely historical matters [14][15].