珠海科瑞思科技股份有限公司因多项违规行为收到深交所监管函

Core Viewpoint - The Shenzhen Stock Exchange issued a regulatory letter to Zhuhai Keres Technology Co., Ltd. highlighting multiple violations including improper accounts receivable aging calculations, failure to disclose related party transactions, irregularities in fundraising management, and inadequate insider information management [1][2][3] Group 1: Accounts Receivable Management - The company failed to continuously calculate the aging of accounts receivable after initial recognition and did not assess expected credit losses, leading to discontinuities in aging calculations [1] Group 2: Related Party Transaction Disclosure - There were three violations regarding related party transactions: - The company did not disclose the expected daily related party transactions for leasing a factory from a related party from May 2018 to December 2024, with the 2023 annual report lacking this disclosure until the 2024 report [2] - The 2023 annual report only disclosed transactions with Zhuhai Bojie Electronics Co., Ltd., omitting transactions with its subsidiaries and other related companies [2] - There was a discrepancy between the actual sales amount to Deyang Hongyi Electronics Co., Ltd. and the disclosed related party transaction amount [2] Group 3: Fundraising Management and Use - The company improperly managed fundraising for two projects, failing to allocate land purchase and construction costs according to building area, resulting in discrepancies in the reported progress of fundraising investment projects in multiple financial reports [2] Group 4: Insider Information Management - The company exhibited three major issues in insider information management: - The memorandum for significant matters only recorded the names of participating departments and external organizations, lacking details on personnel involved [3] - The insider information registries for the 2023 and 2024 annual reports were incomplete, missing key personnel [3] - There was a failure to timely document and manage insider information during the planning of equity incentive matters [3] Group 5: Regulatory Response - The Shenzhen Stock Exchange emphasized the need for the company and responsible individuals to take these issues seriously, learn from the mistakes, and implement timely rectifications to prevent recurrence of similar problems [3]