京山轻机：历史财务差错已追溯调整 涉事子公司关停、当前经营未受影响

Core Viewpoint - The company, JingShan Light Machine, has disclosed its rectification measures and related impacts following the receipt of an administrative penalty notice from the Hubei Securities Regulatory Bureau, indicating that its 2018 annual report contained false records due to financial fraud by a now-closed subsidiary [1] Group 1: Company Background and Issues - The fraudulent activities originated from Shenzhen Huida Cheng Intelligent Technology Co., Ltd., a subsidiary acquired by JingShan Light Machine in 2018, where the original shareholders committed financial fraud to meet performance commitments during its independent operation [1] - The company proactively reported financial anomalies in 2021, leading to a court ruling in May 2024 that held the responsible parties accountable for their criminal actions [1] Group 2: Financial Adjustments and Current Operations - In January 2022, the company held board meetings to approve corrections of prior accounting errors and retrospective adjustments, resulting in adjustments to historical financial statements, which have been validated by a special audit report [1] - The company’s main businesses, including photovoltaic equipment, lithium battery equipment, and packaging equipment, are operating normally, with ongoing technical research and market expansion as planned, indicating that core competitiveness and ongoing operational capacity remain unaffected [2] - The company has completed retrospective adjustments, and the current administrative penalty is not expected to have a significant adverse impact on current or future performance [2]