Core Viewpoint - The Shenzhen Stock Exchange issued a regulatory letter to Jiangshun Technology (001400.SZ) regarding inaccuracies in its 2025 semi-annual report, specifically related to related party leasing and accounts payable disclosures [2][3]. Group 1: Related Party Leasing Issues - Jiangshun Technology's inaccuracies in related party leasing primarily involve two companies controlled by the spouse of the actual controller, Zhang Ligang: Jiasidun Home Furnishing Jiangsu Co., Ltd. and Jiangsu Jiasidun Dazhaipei Home Furnishing Co., Ltd. [3] - From January 1, 2022, to December 31, 2024, Jiangshun Technology's subsidiary rented out a 6,000 square meter idle factory to Jiasidun Home Furnishing for an annual rent of 600,000 yuan (including tax) [3]. - On January 1, 2025, the leasing subject changed from Jiasidun Home Furnishing to Dazhaipei Home Furnishing due to business adjustments, which led to a misrepresentation in the semi-annual report [3]. Group 2: Corrections in Financial Reporting - Jiangshun Technology corrected the previous semi-annual report, changing the previous lessee from Dazhaipei Home Furnishing to Jiasidun Home Furnishing, with the rental income for the previous period adjusted to approximately 275,200 yuan [3]. - The report also corrected the remuneration of key management personnel, adjusting the previous amount from 3.1476 million yuan to 3.14 million yuan due to discrepancies between accrued and actual salary payments [4]. Group 3: Accounts Payable Discrepancies - The inaccuracies in related party accounts payable involved a factory leasing transaction with Jiangyin Zhongyida Light Alloy Technology Co., Ltd., where the accounts payable was initially reported as approximately 19,100 yuan but was later removed from related party payables [5][6]. - The change occurred because the leasing party transitioned from Zhongyida to a non-related party, Jiangsu Xingye Juhua Co., Ltd., and Jiangshun Technology failed to update this change in their disclosures [6][7]. - Jiangshun Technology clarified that the outstanding amount was incorrectly recorded under Zhongyida due to delays in updating the accounts, but this correction will not significantly impact the company's financial status or operational results for the 2025 semi-annual report [7].
两笔关联租赁交易列示出错 江顺科技收监管函