苏宁易购因财务核算违规收警示函 公司三名高管被追责

Core Viewpoint - Jiangsu Securities Regulatory Commission has issued a warning letter to Suning.com due to irregularities in revenue recognition and imprudent accounting treatment of long-term equity investments, holding key executives accountable for these violations [2][4][5]. Group 1: Regulatory Actions - Suning.com has been subjected to regulatory measures including a warning letter due to issues in financial accounting practices [2][5]. - Key executives, including former Chairman Ren Jun and financial officers Huang Wei and Zhou Bin, have also received warning letters and have been recorded in the securities market integrity archives for their lack of diligence [2][5]. Group 2: Financial Irregularities - The company failed to meet revenue recognition criteria for certain procurement and sales activities, leading to inaccuracies in financial reporting [4]. - Long-term equity investment accounting was deemed imprudent, with insufficient basis for profit recognition and untimely impairment testing, violating multiple accounting standards [4]. Group 3: Company Financial Status - Suning.com reported a significant financial burden, with current liabilities exceeding current assets by approximately 37.8 billion and a debt-to-asset ratio of 90.67% [7]. - For the first three quarters, the company achieved revenue of 38.131 billion, a year-on-year increase of 0.29%, but net profit attributable to shareholders dropped by 87.76% to 73.33 million [7]. Group 4: Asset Disposal Strategy - Suning.com has engaged in asset disposals, selling eight subsidiaries for a total of 8 yuan, marking the third instance of such "1 yuan transfer" this year [5][6]. - The company aims to focus on its core home appliance and 3C business while reducing non-core business units to alleviate debt burdens, with the latest transaction expected to increase net profit by approximately 999.2 million by September 30, 2025 [6].