深交所向融捷健康科技股份有限公司发出监管函

Group 1 - The core issue identified by the Shenzhen Stock Exchange is that Rongjie Health Technology Co., Ltd. has engaged in several violations, including improper accounting practices and inaccurate information disclosure [1][2]. - The company recognized revenue from product sales at the point of shipment, which is inconsistent with the revenue recognition policy disclosed in its annual report. Additionally, the company failed to write off the revaluation surplus of investment properties at the consolidated financial statement level, resulting in an inflated balance of 2.2509 million yuan in the "Investment Properties" account for the years 2022 to 2024 [1]. - The company’s 2024 annual report and financial statement notes contained multiple errors and omissions, including inconsistencies in the amounts disclosed for "assets and liabilities measured at fair value" and inaccuracies in the disclosure of "foreign currency monetary items" [1][2]. Group 2 - The company has also been cited for non-compliance in the use of raised funds and inaccurate disclosure of fundraising information, violating specific regulations outlined in the Growth Enterprise Market Listing Rules [2]. - For the year 2024, the revenue composition of Rongjie Health was as follows: infrared therapy equipment accounted for 70.9%, other products 16.95%, home sauna equipment 5.97%, air purification series 4.84%, and fitness equipment series 1.34% [2]. - As of the latest report, the market capitalization of Rongjie Health is 4.1 billion yuan [3].