因财务信息披露违规，液晶显示模组大厂亚世光电收监管函与警示函

Core Points - The company, Asia Optical, received regulatory warnings from the Shenzhen Stock Exchange and the Liaoning Securities Regulatory Bureau due to inaccurate financial disclosures in its 2024 annual report [2][3] - Key violations include premature revenue recognition, insufficient inventory impairment testing, and errors in procurement calculations [2][3] Group 1 - Asia Optical's premature revenue recognition involved recognizing sales income before the transfer of control [2] - The company failed to conduct adequate impairment testing for raw materials and work-in-progress, leading to insufficient inventory impairment provisions [2] - Errors in standard cost accounting processes affected the reported operating costs, including inconsistent data collection and unmodified cost centers [2] Group 2 - The company’s chairman and CFO were held primarily responsible for the violations, breaching the Shenzhen Stock Exchange's listing rules [2] - The Liaoning Securities Regulatory Bureau's warning emphasized the need for the company to enhance legal and regulatory compliance and improve financial reporting quality [3] - Asia Optical acknowledged the issues raised in the warnings and committed to improving compliance and operational standards to protect shareholder interests [3]