澄清“财务造假”指控，三六零称将追究法律责任

Core Viewpoint - The company, 360 Group, and its founder Zhou Hongyi have issued a strong statement denying allegations of financial fraud made by a WeChat user named "Yu Hong," claiming that the accusations are malicious and unfounded, significantly impacting the company's reputation [1][3]. Group 1: Allegations and Market Reaction - On December 16, a screenshot accusing 360 Group and Zhou Hongyi of financial fraud circulated, claiming that "helping Zhou Hongyi cook the books" involved at least tens of billions [3]. - Following the allegations, 360 Group's stock price fell by 5.07% by the market close on the same day [3]. Group 2: Company Response and Clarification - In response to the allegations, 360 Group released a clarification stating that the individual making the accusations had previously worked as the head of GameWave, which was acquired by 360 Group's former U.S. listed entity, Qihoo 360 Technology Co. Ltd. [4]. - The company confirmed that the individual had never held a core management position in the A-share listed 360 Group during their tenure [4]. Group 3: Financial Performance and Business Focus - The announcement highlighted that from 2018 to 2024, GameWave's average annual business revenue was approximately 20 million, accounting for about 0.2% of the company's average annual revenue during that period [7]. - The company asserted that the revenue recognition from its gaming business post-restructuring complies with accounting standards, denying any instances of financial fraud [7]. - Recent reports indicate that gaming is no longer a core focus for 360 Group, with the company primarily excelling in distribution rather than self-developed projects [7].