YSS(SZ:300377) Sou Hu Cai Jing·2025-10-31 15:12Core Viewpoint - Shenzhen Yingshisheng Information Technology Co., Ltd. received an administrative regulatory decision from the Shenzhen Securities Regulatory Bureau due to multiple accounting issues affecting the accuracy of financial disclosures [1][3] Group 1: Regulatory Issues - The company was found to have non-compliance in revenue recognition, inadequate impairment assessment for long-term equity investments, improper accounting for other non-current financial assets, and insufficient provision for bad debts on accounts receivable [2][3] - The Shenzhen Securities Regulatory Bureau mandated corrective measures and issued warning letters to the company's chairman, general manager, and CFO [1][3] Group 2: Financial Performance - For the first three quarters of 2025, the company reported revenue of 937 million yuan, a year-on-year decrease of 5.18%, and a net loss attributable to shareholders of 43.21 million yuan, a decline of 210.75% [4] - The basic earnings per share for the period was -0.06 yuan, with a weighted average return on equity of -1.70% [5] - The gross margin for the first three quarters was 42.96%, down 1.28 percentage points year-on-year, while the net margin was -5.01%, a decrease of 3.13 percentage points compared to the previous year [5] Group 3: Cost and Shareholder Information - The company's operating expenses for the period were 438 million yuan, an increase of 4.84 million yuan year-on-year, with an expense ratio of 46.82%, up 2.92 percentage points [6] - As of the end of the third quarter of 2025, the total number of shareholders was 112,400, a decrease of 17,700 from the previous half-year, representing a decline of 13.60% [6]