迪瑞医疗就吉林证监局责令改正措施发布整改报告 涉收入确认及内控问题

Core Viewpoint - Di Rui Medical Technology Co., Ltd. has implemented corrective measures in response to the Jilin Securities Regulatory Bureau's order regarding issues related to the recognition of foreign sales order revenues and internal control deficiencies [1][2]. Group 1: Corrective Measures - The company acknowledged that in 2023, it had recognized revenue of 3.693 million yuan and profit of 716,000 yuan for certain foreign sales orders that were not actually cleared for customs and were returned [2]. - A new accounting policy was adopted effective January 1, 2026, which stipulates that for international sales using EXW terms, revenue is recognized on the date of the customs declaration; for FOB and other terms, revenue is recognized on the later of the bill of lading date or customs declaration date [2]. - The corrective action for the revenue recognition issue is overseen by the company's Vice President and CFO, Zhang Xingyan, with a deadline set for no later than the annual shareholders' meeting in 2025 [2]. Group 2: Internal Control Improvements - The company identified incomplete documentation for some foreign sales orders and has established a customer ordering platform to manage the order process from generation to archiving [3]. - A new inspection mechanism has been introduced to check orders that have been shipped but not cleared for customs within two months, with monthly tracking to ensure timely closure [3]. - The corrective actions are led by Vice President Niu Dandan, and the company plans to enhance compliance training and supervision to prevent similar issues in the future [3].