亚世光电及相关人员收到辽宁证监局警示函

Core Viewpoint - The announcement reveals that Asia Optical (002952.SZ) has received a warning letter from the Liaoning Securities Regulatory Bureau due to inaccuracies in the financial information disclosed in its 2024 annual report [1] Group 1: Financial Reporting Issues - The company recognized sales revenue from some 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 for impairment, tax and sales expenses were not considered, leading to insufficient provisions for inventory impairment [1] - The standard cost accounting process was inconsistently executed, with irregular changes in data collection standards and discrepancies in cost center adjustments, affecting the operating costs across different periods [1] Group 2: Inventory and Procurement Discrepancies - Some inventory items that did not meet the criteria were incorrectly reported under the outgoing goods category [1] - There was an error in calculating the total annual procurement amount, resulting in incorrect disclosure of the proportion of procurement from the top five suppliers relative to the total annual procurement [1]