证券日报网讯 2月27日，威胜信息发布公告称，公司2026年2月27日董事会通过续聘天健会计师事务所 （特殊普通合伙）为2026年度外部审计机构，项目合伙人李永利、签字注册会计师柳一夫、质量复核人 王秀萍，2025年度审计费130万元（含税）与上年持平，议案尚待2025年年度股东会批准。 （文章来源：证券日报） ...

Company Overview - Longchen Technology Co., Ltd. is located in Huanggang City, Hubei Province, specializing in the research, production, and sales of BOPP film materials related to film capacitors [1] - The company plans to raise 375 million yuan through its IPO, with Guotai Junan Securities as the sponsor [1] Financial Performance - The company's revenue has shown an overall growth trend, with figures of 344 million yuan, 371 million yuan, 604 million yuan, and 331 million yuan from 2022 to the first half of 2025 [2] - Net profit figures for the same period were 74.66 million yuan, 43.19 million yuan, 78.47 million yuan, and 57.14 million yuan, indicating volatility [2] - Cash flow from operating activities has been significantly fluctuating, with negative cash flow in 2022 and 2023, turning positive in 2024, but negative again in the first half of 2025 [2] Key Financial Ratios - Total assets increased from 880.43 million yuan in 2022 to 1.28 billion yuan by June 30, 2025 [3] - The company's equity rose from 522.27 million yuan in 2022 to 726.36 million yuan in mid-2025 [3] - The asset-liability ratio was 31.10% as of June 30, 2025, showing a slight increase from previous years [4] Revenue Breakdown - The main business revenue has slightly increased, primarily from the sales of base films and metallized films, with base film revenue percentages rising from 57.33% in 2022 to 80.10% in the first half of 2025 [5] - The gross profit margin for the main business was 41.12%, 33.23%, 29.66%, and 35.58% over the reporting period, indicating a downward trend [6] Customer and Supplier Dynamics - The top five customers accounted for 54.10%, 39.65%, 38.05%, and 45.66% of total revenue during the reporting period, with significant reliance on domestic clients [7] - The top five suppliers accounted for 91.32%, 89.02%, 87.13%, and 91.89% of total purchases, indicating a stable supplier base [10] Management and Ownership - Lin Meiyun is the controlling shareholder and actual controller of the company, holding 54.08% of the shares as of the signing date of the prospectus [20] - A recent agreement was signed to include additional shares under her control just before the IPO meeting [20] Industry Context - The demand for BOPP film materials is influenced by various sectors, including new energy applications such as electric vehicles and solar power, which are experiencing growth [31] - The market for BOPP film materials may face potential oversupply risks due to capacity expansions within the industry [38]

Core Viewpoint - The Shenzhen Stock Exchange has issued regulatory letters to Tianli Lithium Energy Group Co., Ltd. and related auditing and asset evaluation firms due to multiple professional misconducts during the audit and asset evaluation processes for the 2024 annual report [2] Group 1: Audit Project Issues - Tianjian Accounting Firm and signing accountants Liang Yiming and Yin Lulu faced six major issues in the audit of Tianli Lithium's 2024 annual report, including inappropriate selection of materiality benchmarks and inadequate execution of key audit procedures [3] - Specific audit deficiencies included failure to verify key parameters during asset impairment testing, incomplete execution of confirmation procedures for bank account balances, and lack of reliable evidence for revenue recognition [3] - Additional issues involved inadequate procedures for inventory audits and research and development expenses, with missing signatures on key documents and incomplete records [3] Group 2: Asset Evaluation Issues - Beijing Yatai Lianhua Asset Evaluation Co., Ltd. and evaluators Song Xiaowen and Yang Congling encountered errors in parameter selection and calculations during the asset evaluation project for Tianli Lithium [4] - Notable mistakes included incorrect discount rate calculations, erroneous selection of urban construction tax rates, and inaccuracies in capital expenditure amounts and land use index calculations [4] - Errors also extended to data predictions and records, such as depreciation and amortization forecasts, and inaccuracies in the historical operating conditions of the evaluated entity [5] Group 3: Regulatory Response - The Shenzhen Stock Exchange emphasized that the actions of the involved firms violated the listing rules and called for immediate corrective measures to prevent recurrence of such issues [5]

Core Viewpoint - The article discusses regulatory actions taken against Tianjian Accounting Firm and Beijing Asia-Pacific Lianhua Asset Appraisal Company for deficiencies in their auditing and asset appraisal practices related to Tianli Lithium Energy Group Co., Ltd. for the year 2024 [1][17]. Group 1: Tianjian Accounting Firm Issues - Tianjian Accounting Firm and two registered accountants failed to select appropriate materiality benchmarks during the audit of Tianli Lithium Energy's 2024 annual report, not adequately considering the company's increasing importance over the past three years [2][6]. - The firm did not execute asset impairment testing procedures properly, failing to verify the accuracy of key parameters [7]. - The confirmation procedures were inadequately performed, with missing confirmations for bank account balances and incomplete records for accounts receivable [8]. - Revenue audit procedures were insufficient, with some revenue recognition lacking customer signatures or stamps, and incomplete records for revenue detail testing [9]. - Inventory audit procedures were not properly executed, with a lack of attention to the reliability of evidence for inventory stored off-site and incomplete records for cost and inventory data [11]. - R&D expense audit procedures were inadequately performed, with unverified original acceptance reports and interim reports lacking signatures and stamps [12]. Group 2: Beijing Asia-Pacific Lianhua Asset Appraisal Company Issues - The asset appraisal firm made errors in selecting or calculating certain parameters, including incorrect discount rates and city construction tax rates, as well as errors in capital expenditures and land use index calculations [17][18]. - There were inaccuracies in data predictions or records, such as errors in depreciation or amortization forecasts and incorrect historical operating conditions recorded in the asset appraisal report [18].

Core Viewpoint - The Xiamen Securities Regulatory Bureau issued a warning letter to Tianjian Accounting Firm and its certified public accountants due to inadequate audit procedures in the financial report of Huamu Yigou Technology Co., Ltd for the 2023-2024 fiscal year [1][2]. Group 1: Audit Issues - Inadequate execution of revenue audit procedures was identified, where the firm failed to obtain sufficient and appropriate audit evidence such as sales contracts and delivery notes for certain revenue [1][2]. - The audit of accounts receivable was also insufficient, with a specific case where the firm fully provisioned for bad debts without considering a subsequent settlement agreement that reduced the amount owed from 430,000 yuan to 375,000 yuan [3][4]. - The firm did not obtain the settlement agreement during the audit and failed to monitor the subsequent collection of receivables, leading to erroneous audit adjustments [4][5]. Group 2: Regulatory Actions - The actions of Tianjian Accounting Firm were found to violate the relevant regulations of the Chinese Certified Public Accountant Auditing Standards and the Non-Listed Public Company Supervision Management Measures [5]. - The responsible accountants, including Tu Pengfang, Zhong Xiaolian, and Wang Bingbing, were held primarily accountable for the firm's violations and were issued a warning letter, which will be recorded in the securities market integrity archive [5]. - The firm is required to submit a rectification report within 20 working days of receiving the decision [5].

证券日报网讯 2月9日，德赛电池发布公告称，公司2025年度审计机构天健会计师事务所（特殊普通合 伙）因内部工作调动，将项目质量控制复核人由陈焱鑫变更为叶贤斌。 （文章来源：证券日报） ...

Core Viewpoint - Jin Dun Co., Ltd. announced a change in its signing registered accountants for the 2025 financial audit, with Zhu Dawei replacing Wu Hui due to internal adjustments at Tianjian Accounting Firm [2] Group 1 - Jin Dun Co., Ltd. received a letter from Tianjian Accounting Firm regarding the change of signing registered accountants [2] - The original signing accountants for the 2025 financial statements were Wu Hui and Wang Feiyan [2] - The new signing accountants will be Zhu Dawei and Wang Feiyan following the internal adjustment at Tianjian Accounting Firm [2]

本公司董事会及全体董事保证本公告内容不存在任何虚假记载、误导性陈述或者重大遗漏，并对其内容 的真实性、准确性和完整性承担法律责任。 振德医疗用品股份有限公司（以下简称"公司"）于2025年4月24日和2025年5月19日分别召开了第三届董 事会第二十次会议和2024年年度股东大会，审议通过了《关于续聘会计师事务所的议案》，同意聘任天 健会计师事务所（特殊普通合伙）（以下简称"天健"）为公司2025年度财务审计及内部控制审计机构， 具体内容详见公司于2025年4月26日和2025年5月20日在上海证券交易所网站披露的相关公告。 公司于2026年2月4日收到天健出具的《关于变更项目质量复核人的函》，现将具体情况公告如下： 一、项目质量复核人变更情况 天健作为公司2025年度财务审计及内部控制审计机构，原委派郑传贤先生作为项目质量复核人为公司提 供审计服务。现因郑传贤先生工作调整，天健委派王文先生接任郑传贤先生为项目质量复核人继续为公 司提供2025年度审计工作。 二、变更后项目复核人情况 1、基本信息 王文先生，2011年起成为中国注册会计师，2011年开始从事上市公司审计，2011年开始在天健执业， 2025年 ...

登录新浪财经APP 搜索【信披】查看更多考评等级 证券代码：002903 证券简称：宇环数控 公告编号：2026-004 宇环数控机床股份有限公司 关于审计机构变更项目质量复核人的公告 本公司及董事会全体成员保证信息披露的内容真实、准确、完整，没有虚假记载、误导性陈述或重大遗 漏。 宇环数控机床股份有限公司（以下简称"公司"）于2025年4月7日召开了第五届董事会第二次会议和第五 届监事会第二次会议，会议审议通过了《关于拟续聘公司2025年度审计机构的议案》，同意续聘天健会 计师事务所（特殊普通合伙）为公司2025年度财务及内部控制审计机构，聘期1年。上述议案已经于 2025年5月15日召开的公司2024年年度股东大会审议通过。具体内容详见2025年4月9日公司刊登于巨潮 资讯网（www.cninfo.com.cn）上的《关于拟续聘公司2025年度审计机构的公告》（公告编号：2025- 013）。 近日，公司收到了天健会计师事务所出具的《关于变更项目质量复核人的函》，现将具体变更情况公告 如下： 三、本次变更项目质量复核人对公司的影响 一、本次变更项目质量复核人的基本情况 天健会计师事务所作为公司2025年度 ...

2026年2月4日，证监会官网披露，中信建投保荐已提交《关于浙江佑威新材料股份有限公司首次公开发行股票并上市辅导备案报告》。佑威新材的辅导机 构为中信建投证券股份有限公司，律师事务所为上海市锦天城律师事务所，会计师事务所为天健会计师事务所（特殊普通合伙）。 浙江佑威新材料股份有限公司，公司位于浙江省嘉兴市，是国内一家集新材料应用技术研究与开发、产品生产与销售于一体的专业化复合新材料生产企 业。法定代表人程聪。 佑威新材的控股股东及持股比例情况如下：范爱荣直接持有公司12,800,000股，持股比例25.60%；范秋兰直接持有公司12,000,000股，持股比例24.00%； 范涛直接持有公司12,000,000股，持股比例24.00%，范爱荣与范秋兰系父女关系，与范涛系父子关系，上述3人为公司控股股东。 天眼查信息显示，佑威新材历史上获得了菲南斯投资的投资。 1 | 摩斯IPO | | 【浙江佑威新材料股份有限公司】的 1 条融资历程信息 | | | | | --- | --- | --- | --- | --- | --- | | 序号 | 披露日期 | 融资轮次 融资金额 | | 投资方 | 关联机构 | ...