一仆二主！超讯通信员工竟同时给供应商服务

Core Viewpoint - The company, ChaoXun Communication, received a warning letter from the Guangdong Regulatory Bureau of the China Securities Regulatory Commission due to multiple issues identified in revenue recognition, periodic report income misstatement, and internal control deficiencies [1][2]. Revenue Recognition Issues - The company inaccurately recognized revenue for its customized computing server business using the gross method, while it should have been recognized as an agent under the net method due to the nature of the delivery process [1]. - In the first three quarters of 2024, the company underreported revenue and operating profit because delivery data was not timely submitted in the production value system [1][2]. Internal Control Deficiencies - There were significant flaws in customer credit management, including excessive credit limits for certain customers that did not match their financial strength, leading to lawsuits from suppliers and frozen bank accounts [2]. - The company violated separation of incompatible duties, with employees providing services to certain suppliers, indicating weak internal control over human resources and governance [2]. Regulatory Actions - The Guangdong Regulatory Bureau mandated the company to rectify the identified issues and report back within 30 days, issuing warning letters to responsible personnel [2]. - Additionally, the Shanghai Stock Exchange issued a regulatory warning to the company and relevant responsible individuals [2]. Financial Performance - For the first three quarters of 2025, the company reported revenue of 1.778 billion yuan and a net profit attributable to shareholders of 59.87 million yuan [3].