熵基科技收警示函 因存在收入确认不准确等违规行为

Group 1 - The core point of the article is that Entropy Technology Co., Ltd. received a warning letter from the Guangdong Securities Regulatory Commission due to various violations related to revenue recognition, bad debt provision, R&D expense accounting, inventory impairment provision, and disclosure of related party transactions [2][3] Group 2 - The warning letter indicates that Entropy Technology inaccurately recognized revenue of 36.95 thousand yuan due to inconsistencies in the timing of rebates for certain customers [3] - There are significant credit risk concerns for some customers, and Entropy Technology did not insure these customers, leading to insufficient bad debt provisions based solely on aging categories rather than individual assessments [3] - The company improperly included salaries of non-R&D personnel in R&D expenses, with these personnel not recording project hours, resulting in inaccurate reporting of R&D costs [3] - In inventory impairment testing, Entropy Technology used a sales expense rate of 15% from a different subsidiary, ZK TECHNOLOGY LLC, instead of the actual 57% from ZKTECOUSA LLC, leading to overestimation of net realizable value and inaccurate inventory impairment provisions [3] - The actual sales amount to related party ZKTECO SOLUTIONS INC. was reported as 18.9072 million yuan, which did not match the disclosed amount, indicating discrepancies in related party transaction disclosures [3] Group 3 - Entropy Technology operates in the multimodal "computer vision and biometrics" (BioCV) sector, focusing on smart access control, smart identity verification, and smart office solutions, while also actively expanding into the smart retail cloud service area [4]