*ST海华收上交所工作函：审计机构1个月就辞任、收入确认合规性受关注

Core Viewpoint - *ST Haihua has received a regulatory letter from the Shanghai Stock Exchange regarding its 2025 performance forecast, focusing on the sudden resignation of its auditing firm and significant revenue growth in the fourth quarter [1][2] Group 1: Audit Firm Resignation - The company appointed Pengsheng Accounting Firm as its annual auditing agency on December 31, 2025, but the firm resigned just one month later [1] - The Shanghai Stock Exchange has requested clarification on the reasons for the resignation, any significant disagreements during the audit process, and whether there were any undisclosed major changes [1] - The company is required to promptly hire a new auditing firm to ensure timely disclosure of its annual report and avoid delisting risks [1] Group 2: Revenue Growth Inquiry - The company reported a significant increase in revenue for the fourth quarter, projecting total annual revenue of approximately 336 million yuan, with 140 million yuan generated in the fourth quarter [2] - This revenue growth is attributed to a newly acquired gas business subsidiary and a mechanical parts subsidiary established in Hunan in August 2025 [2] - The Shanghai Stock Exchange has requested additional disclosures regarding the specific customers and suppliers involved in these two businesses, transaction details, cash flow, and contract performance evidence to ensure compliance in revenue recognition [2] - There is particular scrutiny on Hunan Qingye Company, which generated 24.33 million yuan in revenue within just four months of establishment, questioning the stability of its business model and whether this revenue should be excluded [2]