Core Viewpoint - Shijin Technology (SZ301030) announced the resignation of its auditor, Suya Jincheng, just under a month after their appointment, citing unmet audit progress expectations and failure to receive agreed audit fees as reasons for the resignation [1][3]. Group 1: Auditor Change - Shijin Technology initially appointed Zhongshun Yatai as its auditor but switched to Suya Jincheng due to scheduling conflicts with the former [2]. - Suya Jincheng was appointed on January 19, 2026, for the 2025 annual audit, but resigned on February 13, 2026, after less than a month [1][3]. - The resignation is pending approval from the company's first extraordinary shareholders' meeting in 2026 [2]. Group 2: Financial Performance - Shijin Technology projected a net loss of between 970 million yuan and 770 million yuan for 2025, compared to a loss of 771 million yuan in the previous year [3]. - The company's performance is significantly impacted by a temporary oversupply in the photovoltaic industry, leading to reduced demand for related projects and a decline in revenue [4]. - The company reported that its photovoltaic products faced price reductions while fixed costs remained high, resulting in a substantial drop in gross profit margins [4]. Group 3: Operational Challenges - As of mid-2025, Shijin Technology's ongoing project for an 18GW high-efficiency N-type TOPCon solar cell production line had a completion rate of 100%, yet over 600 million yuan remained untransferred to fixed assets [5]. - The company faces high levels of accounts receivable and inventory, with accounts receivable at 1.836 billion yuan and inventory at 2.532 billion yuan as of mid-2025 [5][6]. - The inventory includes a significant amount of work-in-progress, totaling 1.972 billion yuan, which constitutes 76% of the inventory [6].
入场审计不到一个月,会计师事务所火速辞任 仕净科技怎么了?