亚世光电(002952.SZ)及相关人员收到辽宁证监局警示函

Core Viewpoint - The announcement from Asia Optical (002952.SZ) indicates that the company has received a warning from the Liaoning Securities Regulatory Bureau due to inaccuracies in the financial information disclosed in the 2024 annual report [1] Summary by Relevant Categories Financial Reporting Issues - The company recognized sales revenue from certain export businesses before the transfer of control, indicating premature revenue recognition [1] - There was a failure to conduct impairment tests on raw materials and work-in-progress; when testing inventory and outgoing goods for impairment, tax and sales expenses were not considered, leading to insufficient provisions for inventory impairment [1] - Errors were found in the calculation of total annual purchases, resulting in incorrect disclosure of the proportion of purchases from the top five suppliers [1] Cost Accounting Problems - The company exhibited irregularities in the execution of standard cost accounting, including infrequent changes to the data collection standards and some cost centers not being updated, which affected the operating costs across different periods [1] - There were inconsistencies in the total expenses and total hours reported, as well as inaccuracies in the hours assigned by relevant departments [1] Inventory Management Concerns - Certain inventory items that did not meet the criteria were incorrectly reported under outgoing goods [1]