运达科技(300440.SZ)：四川证监局对公司采取责令改正措施

Core Viewpoint - The company, Yunda Technology, has received a warning from the China Securities Regulatory Commission regarding several compliance issues related to internal controls and accounting practices [1][2]. Group 1: Internal Control Issues - The company has been found to have inadequate internal control execution, with discrepancies between contract acceptance criteria and actual acceptance, as well as missing logistics documents for certain projects [1]. Group 2: Accounting Irregularities - The company’s subsidiary, Sichuan Huiyou Electric Co., Ltd., improperly recognized revenue using the total amount method for trade transactions without holding control over the goods, violating accounting standards [2]. - There has been insufficient impairment recognition for fixed assets, with significant impairment indicators present but not accounted for as of 2023 [2]. - The goodwill impairment testing was not adequately supported, as the company failed to conduct timely assessments despite indications of potential impairment [2]. - The allocation of labor costs and R&D expenses has been deemed unreasonable, not aligning with regulatory guidelines [2]. - The company incorrectly handled the write-off of estimated liabilities during the performance commitment period, violating consistency principles in accounting treatment [2].