深交所向深圳市赢时胜信息技术股份有限公司及相关当事人发出监管函

Core Viewpoint - The Shenzhen Stock Exchange issued a regulatory letter to Shenzhen Yingshisheng Information Technology Co., Ltd. and its executives due to multiple accounting irregularities that violate accounting standards and regulations [1][2][3][4]. Group 1: Accounting Irregularities - Revenue recognition was not compliant as the company did not account for bad debt losses when clients refused to pay, instead writing off revenue [1]. - The basis for impairment testing of long-term equity investments was insufficient, failing to adequately assess the reasonableness of profit forecasts used [2]. - There were inconsistencies in the accounting treatment of other non-current financial assets, including inadequate valuation basis and arbitrary changes in valuation techniques [3]. - The provision for bad debts on accounts receivable was insufficient due to errors in calculating historical recovery amounts using the migration rate model [4]. Group 2: Company Financials - For the first half of 2025, the company's revenue composition was 98.68% from the financial sector and 1.32% from non-financial sectors [5]. - As of the report date, the company's market capitalization was 15.3 billion yuan [6].