登录新浪财经APP 搜索【信披】查看更多考评等级 证券代码：000016、200016 证券简称：深康佳A、深康佳B 公告编号：2025-77 债券代码：133333、133759 债券简称：22康佳05、24康佳01 133782、133783 24康佳02、24康佳03 134294、134334 25康佳01、25康佳03 康佳集团股份有限公司 第十一届董事会第三次会议决议公告 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。 一、董事会会议召开情况 康佳集团股份有限公司（以下简称"公司"）第十一届董事会第三次会议，于2025年9月11日（星期四） 上午以现场加通讯表决的方式召开。本次会议通知于2025年9月5日以电子邮件、书面或传真方式送达全 体董事。本次会议应到董事9名，实到董事9名。部分公司高级管理人员列席了会议。会议由董事长邬建 军先生主持。会议符合《中华人民共和国公司法》和《康佳集团股份有限公司章程》（以下简称《公司 章程》）的有关规定。 二、董事会会议审议情况 会议经过充分讨论，审议并通过了以下决议： （一）以9票同意，0票弃权，0票反对审议并 ...

Core Viewpoint - Shanghai Kelly Medical Technology Co., Ltd. is facing risk warnings due to an audit report from Zhonghua Accounting Firm indicating an inability to express an opinion on the company's internal controls for the 2024 financial year [1][2]. Group 1: Risk Warnings - The company’s stock trading has been subjected to other risk warnings as per the Shenzhen Stock Exchange's rules due to the audit report [1]. - The company is at risk of being subject to delisting warnings if the internal control audit report remains unaddressed [1]. Group 2: Measures Taken - The board of directors is taking the audit report seriously and has implemented measures to mitigate the issues raised [2]. - The company has revised its authority and established stricter review standards, along with conducting specialized training on related party transactions [2]. - The company is focusing on key investment projects, monitoring industry conditions, cash flow, debt structure, and compliance to avoid investment risks [2]. Group 3: Compliance and Reporting - The company encourages employees and stakeholders to report any internal violations or fraud to reduce the chances of misconduct [3]. - During the warning period, the company is required to disclose progress updates at least once a month until the situation is resolved [3].

Group 1 - The company achieved a net profit attributable to shareholders of 1,187,733,386.44 yuan for the first half of 2025, with retained earnings of 5,997,797,099.12 yuan as of June 30, 2025 [1][18][19] - The interim profit distribution plan for 2025 proposes a cash dividend of 0.5 yuan per 10 shares (including tax), totaling 394,118,890.10 yuan, which accounts for 33.18% of the net profit attributable to shareholders [5][19][21] - The board of directors approved the interim profit distribution plan without the need for further shareholder approval, as it aligns with the company's profit distribution policy [21][22] Group 2 - The company held its 13th meeting of the 10th board of directors on August 20, 2025, where several key resolutions were passed, including the approval of the 2025 interim report and the profit distribution plan [4][20] - The company plans to renew the appointment of Tianzhi International Accounting Firm as the internal control audit intermediary for 2025, pending shareholder approval [24][26][37] - The third extraordinary general meeting of shareholders for 2025 is scheduled for September 5, 2025, to discuss various resolutions [39][40]

Core Viewpoint - The announcement from Nanwei Co., Ltd. (603880.SH) reveals that the company's actual controller, Li Ping, and affiliated enterprises have occupied non-operating funds, leading to a negative opinion in the internal control audit report for 2022 by Tianheng Accounting Firm, resulting in the company's stock being placed under risk warning and suspended trading [2][3][4]. Group 1: Audit Findings and Consequences - Tianheng Accounting Firm identified that as of December 31, 2022, the non-operating fund occupied by Li Ping and affiliated enterprises amounted to 43.35 million yuan, indicating significant deficiencies in the company's internal controls [4]. - The audit process revealed that there were instances of fund misappropriation and that the company failed to respond adequately to inquiries regarding discrepancies in construction project accounts [3][4]. - The audit firm maintained that the conclusion of the audit report was definitive and could not be altered, emphasizing the importance of independent auditing in identifying financial risks [3][6]. Group 2: Role of Audit Firms - Experts highlighted the irreplaceable role of audit firms in preventing fund occupation issues, as they can identify abnormal fund flows through thorough examination of accounting records and internal documents [5][6]. - The audit firm's opinion serves as a critical signal to the market regarding financial risks, prompting management and stakeholders to address issues and improve governance structures [5][6]. - Tianheng's approach in this case has been praised for its professional integrity and independence, reinforcing the importance of maintaining high standards in the auditing profession [6][7]. Group 3: Resolution and Future Outlook - As of April 28, 2023, all occupied funds, including principal and interest, had been fully repaid by the related parties, indicating a resolution to the issues raised in the audit [7]. - In March 2024, Tianheng is expected to issue a special report confirming that the issues leading to the negative opinion in the internal control audit have been resolved [7].

Group 1 - The company is responsible for establishing and effectively implementing internal controls, as well as evaluating their effectiveness according to relevant regulations [1][1][1] - The auditors' responsibility is to provide an opinion on the effectiveness of internal controls related to financial reporting and disclose any significant deficiencies noted in non-financial reporting internal controls [1][1][1] - Internal controls have inherent limitations, which may prevent the detection and prevention of misstatements, and changes in circumstances may render internal controls inappropriate [1][1][1] Group 2 - The auditors concluded that the company maintained effective internal controls over financial reporting as of December 31, 2024, in all material respects according to the relevant standards [1][1][1]

Core Viewpoint - The article discusses the changes and updates in the Shenzhen Stock Exchange's (SZSE) listing review process following the implementation of the comprehensive registration system in February 2023, highlighting the importance of pre-communication and internal control audits for companies seeking to go public. Group 1: Pre-Communication Process - Pre-communication is a consultation service that allows issuers and intermediaries to discuss significant issues with the exchange before submitting their listing applications, enhancing transparency in the review process [2][3][4]. - Pre-communication is not a mandatory step for project acceptance and does not affect the submission of listing application documents [3][4]. - The exchange has revised its guidelines to improve the quality and efficiency of pre-communication, allowing various market participants to submit inquiries directly [6][7]. Group 2: Internal Control Audit Requirements - Companies planning to go public must provide an internal control audit report from a certified public accountant when submitting their application or updating financial data [8][10]. - The internal control audit must be conducted in accordance with specific guidelines to ensure the quality and effectiveness of the audit process [11][12]. - Companies already under review must also submit an internal control audit report when updating their annual financial data [10][11]. Group 3: Fundraising and Investment Focus - Companies must ensure that the funds raised are primarily directed towards their main business operations, as stipulated by the regulations [13][22]. - The definition of "main business" should be based on the revenue scale and stability of operations at the time of the fundraising proposal [14][22]. - Companies must provide a thorough justification for any new product investments, ensuring they align with existing business operations and do not present significant uncertainties [15][17]. Group 4: Regulatory Compliance and Reporting - The exchange has implemented stricter regulations to prevent companies from engaging in "clearing-style" dividends before going public, encouraging them to retain profits for growth [18][19]. - Companies must disclose any changes in the use of previously raised funds, ensuring compliance with the relevant regulations [20]. - Issuers with state-owned shareholders must clearly indicate this in their application materials and comply with specific disclosure requirements [21].

Group 1 - ST Huaxi announced the resignation of Secretary of the Board Meng Haitao due to personal reasons, while he will continue to serve as a director, vice president, and CFO [1] - Meng Haitao's resignation follows a public reprimand from the Shenzhen Stock Exchange due to significant discrepancies between the company's 2024 profit forecast and the audited net profit [4][5] - The company has faced continuous losses over the past years, with cumulative losses of approximately 2.446 billion from 2020 to 2024, despite revenue growth in 2023 and 2024 [2] Group 2 - The company reported a major revision in its 2024 profit forecast, initially predicting a profit of 35 million but later adjusting it to a loss of 3.81 billion [2] - An internal control audit report issued by Sichuan Huaxin (Group) CPA firm expressed an inability to provide an opinion, leading to risk warnings on the company's stock [3] - The company’s stock faced significant declines, including a trading halt and nine consecutive days of limit-down after the release of the 2024 annual report [3]

Group 1 - The company, Shanghai Kelly Medical Technology Co., Ltd., has received a warning regarding its stock due to an audit report from Zhonghua Accounting Firm, which issued an opinion of inability to express an opinion on the internal control of the financial report for the fiscal year 2024 [1][2] - According to the Shenzhen Stock Exchange's rules, the company is subject to risk warnings and may face delisting risk if the issues related to the audit report are not resolved [1][2] - The company has taken measures to address the issues raised in the audit report, including enhancing compliance awareness among board members and management, reviewing related party transactions, and establishing a whistleblower system to reduce fraud opportunities [2][3] Group 2 - The company is required to disclose progress updates at least once a month during the warning period until the issues are resolved or until a delisting risk warning is implemented [3] - The company emphasizes the importance of maintaining the interests of all shareholders, particularly minority shareholders, by improving internal controls and ensuring compliance [3]

Group 1 - The company is holding its second extraordinary general meeting of shareholders for 2025 on July 31, 2025, at 14:30, located at the Qulian Industrial Park, Hangzhou [5][6] - Shareholders and their representatives must register for the meeting by providing identification and relevant authorization documents, and only registered participants can vote [2][3] - The voting process will combine on-site and online voting, with each share granting one vote, and improper ballots will be considered as abstentions [3][5] Group 2 - The company proposes to reappoint Rongcheng Certified Public Accountants (Special General Partnership) as the auditing firm for the 2025 financial report and internal control, with an audit fee of 750,000 RMB [7][8] - Rongcheng Certified Public Accountants has a long history in the industry, originally established in 1988, and has been involved in auditing for numerous listed companies [8][9] - The auditing firm has been involved in 518 listed companies' annual report audits in 2024, with a total audit fee of approximately 620 million RMB [9]

Core Viewpoint - The board of Shandong Xinchao Energy Co., Ltd. expresses disagreement with the audit firm's inability to provide an opinion on the internal control audit report, asserting that they have provided sufficient documentation and cooperation during the audit process [1][2][17]. Group 1: Internal Control Audit Report - The audit firm, Lixin, issued an internal control audit report for the fiscal year 2024, stating it could not express an opinion due to insufficient evidence regarding oil and gas asset management, employee compensation, and royalty payments [1][2]. - The board claims to have provided 70 batches of documents totaling 14,553 files and facilitated 50 interviews to support the audit process [2][3]. Group 2: Oil and Gas Assets - The oil and gas assets in question are primarily held by the company's U.S. subsidiary in Texas, with accounting practices aligned with U.S. regulations and industry standards [2][3]. - The company has provided detailed asset lists and records based on the audit firm's requests, including information that deviates from typical industry practices [3][4]. Group 3: Employee Compensation - The board highlights that the employee compensation structure is market-driven, with total compensation representing only 5.03% of total revenue, and the average revenue per employee is 30.74 million RMB [11][12]. - The company has faced challenges in providing detailed employee compensation data due to privacy concerns and legal restrictions in the U.S. [10][11]. Group 4: Revenue Recognition - The revenue in question pertains to net income generated from oil and gas extraction and sales by the U.S. subsidiary, with total sales revenue reduced by royalties owed to mineral rights owners [12][13]. - The audit firm sent 17 confirmation letters to clients, covering 100% of the subsidiary's oil and gas sales revenue, with all responses received [12][13]. Group 5: Internal Control Deficiencies - The audit report identified significant deficiencies in internal controls related to the management of subsidiaries, particularly following revisions to the subsidiary management system [17][20]. - The board argues that the revisions do not weaken control over subsidiaries and comply with relevant laws and regulations [20]. Group 6: Future Measures - The company plans to enhance its internal control systems and conduct self-assessments to address the audit firm's concerns and improve compliance with regulatory requirements [20].