13 段“爆料”视频，华熙生物前高管持续曝光“财务内幕”

Core Viewpoint - The article discusses serious allegations against Huaxi Biological, including financial mismanagement, information disclosure issues, bond issuance fraud, and tax evasion, as revealed by a whistleblower who claims to be a former executive of the company [2][5][22]. Summary by Sections Whistleblower Allegations - The whistleblower, identified as David, has released a series of videos detailing alleged financial irregularities at Huaxi Biological, including a lack of proper financial management and low R&D investment [3][5][22]. - David claims that the financial team is poorly organized, lacking basic financial literature and effective data integration, which raises concerns about the company's governance [10][14][18]. Financial Mismanagement - David noted that R&D investment at Huaxi Biological is only 5% of revenue, significantly lower than the industry standard of over 25% [18]. - He reported that the CFO's office was disorganized, with outdated organizational charts and a lack of professional financial resources [14][16]. Specific Allegations of Fraud - The article outlines several specific allegations, including: 1. False Promises: Huaxi Xinyu allegedly concealed significant information during its IPO process in 2015, including the undisclosed holding of 30 million shares [23]. 2. Financial Fabrication: In 2017, Huaxi Xinyu reportedly fabricated financial statements, claiming 1.17 billion in revenue while the actual figure was only 1.23 million [23]. 3. Bond Fraud: The company allegedly misled the Shenzhen Stock Exchange to secure bond issuance approvals totaling 1.8 billion [23]. 4. Tax Evasion: Huaxi Xinyu is accused of orchestrating a scheme to evade 57.72 million in taxes through investment strategies exploiting tax exemptions [23]. IPO and Regulatory Issues - Despite ongoing investigations into Huaxi Xinyu's practices, Huaxi Biological successfully went public in 2019, with its IPO prospectus allegedly omitting critical information regarding the aforementioned fraudulent activities [24][31]. - The company has faced scrutiny from regulatory bodies, including the China Securities Regulatory Commission, which previously issued warnings regarding financial discrepancies [29][31]. Company Response - Huaxi Biological has publicly denied the allegations, claiming that the whistleblower's statements are fabricated and malicious, and has initiated legal actions against the individual [28][32]. - The company asserts that previous investigations by regulatory authorities found no evidence of fraud or significant information disclosure violations [31].