证券代码：600525 证券简称：ST长园 公告编号：2025055 长园科技集团股份有限公司 关于上交所对公司 2024 年年度报告的信息披露监管 问询函的回复公告 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。 长园科技集团股份有限公司（以下简称"公司"）近期收到上海证券交易所 《关于长园科技集团股份有限公司2024年年度报告的信息披露监管问询函》（上 证公函【2025】0517号），以下简称"《问询函》"）。公司对《问询函》高度 重视，积极组织相关各方对《问询函》中涉及的问题进行逐项落实，现就《问询 函》相关问题回复如下： 问题一、关于关联方非经营性资金占用。公司年报及相关公告显示，公司 董事长吴启权控制的珠海市运泰利控股发展有限公司通过第三方占用公司资金， 实质重于形式的原则，将配合资金占用的7家供应商及其关联方（含下属公司） 追认为公司关联方，并对2023年年度报告及2023年3季报、2024年1-3季报中涉 及关联方非经营性资金占用相关的货币资金、其他应收款等科目进行了会计差 错更正。鉴于上述情况，年审会计师认为无 ...

Core Viewpoint - The article discusses the administrative penalties imposed on Guandian Defense Technology Co., Ltd. by the Beijing Securities Regulatory Bureau due to violations related to non-disclosure of significant financial transactions and false reporting in financial statements [1][10]. Summary by Sections Violations - Guandian Defense failed to disclose non-operating fund occupation related party transactions and external guarantee matters from 2022 to 2023, leading to significant omissions in their reports [2][4]. - The company transferred a total of 283.84 million yuan to eight companies, which were later used for the actual controller's personal loans and other purposes, constituting non-operating fund occupation [3][4]. Financial Impact - The undisclosed non-operating fund occupation amounted to 139 million yuan in 2022, representing 15.05% of the company's audited net assets, and 144.84 million yuan in 2023, accounting for 14.50% [4]. - The company also provided guarantees totaling 173 million yuan without following the required disclosure procedures, with 85 million yuan in 2022 and 88 million yuan in 2023, representing 9.20% and 8.81% of the company's net assets, respectively [5][6]. False Reporting - The 2022 annual report contained false records, inflating bank deposits by 139 million yuan due to unaccounted fund transfers [8][10]. - The company did not disclose 22 external guarantee transactions in its listing report, totaling 634.68 million yuan [5]. Penalties - The Beijing Securities Regulatory Bureau proposed a total fine of 28.9 million yuan against Guandian Defense and its responsible individuals, including fines of 9.5 million yuan for the company and 14 million yuan for the actual controller, Gao Ming [1][14]. - Other executives, including Li Zhenbing and Liu Ya'en, also faced fines for their roles in the violations [14][12]. Stock Warnings - Guandian Defense's stock has been subjected to three risk warnings due to these violations, including a delisting risk warning [17][18]. - The company reported a significant decline in financial performance post-listing, with a drop in revenue and net profit in 2023 and 2024 [22][23].

证券代码：688793 证券简称：倍轻松 公告编号：2025-048 深圳市倍轻松科技股份有限公司 关于会计师事务所出具的《非经营性资金占用及其他 关联资金往来情况汇总表的专项审计报告》的更正公 告 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、准确性和完整性依法承担法律责任。 深圳市倍轻松科技股份有限公司（以下简称"公司"）于 2025 年 4 月 25 日在上海证券交易所网站（www.sse.com.cn）披露了《关于深圳市倍轻松科技股 份有限公司非经营性资金占用及其他关联资金往来情况汇总表的专项审计报告》 （以下简称"《专项报告》"）。经核查，公司除存在《专项报告》披露的非经 营性占用资金占用情形外，还存在通过提前支付供应商采购款、其他员工借款等 形式，形成的资金占用情形。因此公司现对《专项报告》中部分内容予以更正， 具体情况如下： 更正前： 单位：万元 占用方与上 上市公司核 2024年期初 用累计发生 2024年度偿 2024年期 末 非经营性资 资金占用方 用资金的利 占用 形成原 市公司的关 算的会计科 占用资金余 金额 还累计发生 占用资 ...

证券代码：600348 证券简称：华阳股份 公告编号：2025-023 债券代码：240807 债券简称：华阳 YK01 债券代码：240929 债券简称：华阳 YK02 债券代码：241770 债券简称：24 华阳 Y1 债券代码：241771 债券简称：24 华阳 Y2 一、《行政处罚事先告知书》的具体内容 "阳煤化工股份有限公司（以下简称阳煤化工或上市公司）、华阳新材 料科技集团有限公司（以下简称华阳集团或控股股东）涉嫌信息披露违法违 规一案，已由我局调查完毕，我局依法拟对你们作出行政处罚。现将我局拟 对你们作出行政处罚所依据的违法事实、理由、依据及你们享有的相关权利 予以告知。 经查明，你们涉嫌违法的事实如下： 山西华阳集团新能股份有限公司 关于公司控股股东收到中国证券监督管理委员 债券代码：241972 债券简称：24 华阳 Y4 会行政处罚事先告知书的公告 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。 山西华阳集团新能股份有限公司（以下简称"公司"）于2025年6月25日 披露了《关于公司控股股东收到中国证券监督 ...

| 控制的法 | | | | | | | | | | | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | 人 | | | | | | | | | | 非 | | 经营性 | | | | | | | | | | | | 往来 | | | | | | | | | | | | 晟威(洛阳)金属 | | | | | | | | | | | | 制 | | | | | | | | | | 非经营性 | | 品有限公 | | | | | | | | | | | | 司 | | | | | | | | | | 往来 | | 江西尚亿供应链 | | | | | | | | | | | | 管 | | | | | | | | | | 非经营性 | | 理有限公 | | | | | | | | | | | | 司 | | | | | | | | | | 往来 | | 荣晟(山西)科贸 | | | | | | | | | | | | 有 | | | | | | | | | | 非经营性 | | 限公 | | | | | | | | | | ...

表1 截至 2025 年 6 月 24 日公司委托联合资信进行信用评级的存续期内公开发行债 券情况 联合〔2025〕5349 号 联合资信评估股份有限公司关于 东方时尚驾驶学校股份有限公司公开发行可转换公司债券 受东方时尚驾驶学校股份有限公司（以下简称"公司"或"东方时尚"）委托，联合资信评估 股份有限公司（以下简称"联合资信"）对公司及其发行的相关债项进行了信用评级。除评级委托 关系外，联合资信、评级人员与公司不存在任何影响评级行为独立、客观、公正的关联关系。 期信用等级由 B 下调至 CCC，"东时转债"信用等级由 B 下调至 CCC，评级展望为负面。 截至 2025 年 6 月 24 日，公司由联合资信评级的存续债券为"东时转债"，债券余额为 0.9784 亿元，公司在跟踪期内按时足额付清"东时转债"本年度利息。 （3）截至 2024 年 12 月 31 日，公司对控股股东东方时尚投资有限公司（以下简称"东方时尚 投资"）其他应收款余额为 35,000,000.00 元，坏账准备为 3,500,000.00 元。该项其他应收款系控股 股东通过应收账款保理方式占用公司资金，构成关联方非经营性资金占用。公司 ...

Core Viewpoint - Weikang Pharmaceutical faces administrative penalties from the Zhejiang Securities Regulatory Bureau for information disclosure violations, including non-disclosure of related party non-operating fund occupation and inaccuracies in convertible bond prospectus [1][2][5] Group 1: Administrative Penalties - The Zhejiang Securities Regulatory Bureau plans to impose a total fine exceeding 14 million yuan on Weikang Pharmaceutical and its responsible individuals, including a 5 million yuan fine on the company and a 7 million yuan fine on its actual controller Liu Zhongliang [1][5] - Liu Zhongliang, who served as the chairman from March 2015 until May 2024, has retired and is no longer involved in the company [1][2] Group 2: Fund Misappropriation - Liu Zhongliang directed Weikang Pharmaceutical to transfer funds under the guise of paying for engineering equipment, which were ultimately transferred to his personal account, constituting non-operating fund occupation [2][3] - From 2018 to 2020, Liu Zhongliang borrowed 56.29 million yuan from the company to support a friend's new drug development, which was used for various personal and business expenses [2][3] Group 3: Financial Performance - Weikang Pharmaceutical's net profit has declined since its IPO in 2020, with losses reported in 2023 and the first quarter of 2025, showing a significant drop in revenue and profitability [6][7] - The company's gross margin has decreased from 72.41% in 2020 to 50.39% in 2023, attributed to a decline in high-margin prescription drug sales and increased costs [7] Group 4: Future Outlook - Liu Zhongliang expressed optimism about the company's future, focusing on the development and production of traditional Chinese medicine products, believing that difficulties are temporary and new growth will emerge in two to three years [7]

祥源文旅（600576.SH）昨晚回复年报监管问询函，重头戏是回应其云通信业务第一大客户和第一大供应商信息重合的原因。 公告中，公司试图以第一大供应商山东荣润文化发展有限公司（以下简称"山东荣润"）实控人"行政协助"第一大客户山东美亨信息科技有限公司（以下简 称"山东美亨"）实控人办理工商年检来解释两者工商电话重合的合理性。但时间线暴露了矛盾——在山东荣润和山东美亨电话一致的年度，山东荣润的实控 人甚至还没入股，那么所谓的"指派山东荣润员工协助工商年检的说法"，在时间逻辑上说不通。 公司认为，在云通信行业，为节省成本或提高效率，类似的行政性事务协助较为常见，两者之间不存在关联关系。 不过，国家企业信用信息公示系统显示，刘明是在2022年4月才入股山东荣润成为实控人，此前山东荣润的两任单一股东分别是黄保美和陈延清。 山东荣润股东变更信息，国家企业信用信息公示系统 疑问是，山东美亨与山东荣润工商登记中电话号码一致的年度是2018年、2019年，彼时，刘明尚未入主山东荣润，那么其是如何实现指派山东荣润员工刘某 某协助山东美亨进行工商年检的？刘明以何种角色指派？ 这一7年前发生在祥源文旅边缘业务（云通信业务）的异常情 ...

Core Viewpoint - The company, Shandong Xinhua Jin International Co., Ltd., has received an inquiry letter from the Shanghai Stock Exchange regarding its 2024 annual report, specifically addressing the issue of non-operating fund occupation and internal control deficiencies [1]. Group 1: Non-operating Fund Occupation - In 2024, the total amount of non-operating fund occupation was 1,582.145 million yuan, with interest amounting to 11.5069 million yuan, and a year-end balance of 16.6369 million yuan, which accounted for 1.38% of the latest audited net assets [1]. - For the period from January to April 2025, the non-operating fund occupation amounted to 385.4879 million yuan, with interest of 3.7526 million yuan, and all occupied funds and interest have been repaid by the end of the period [1][5]. - The company’s financial report for 2024 received a standard unqualified audit opinion, but the internal control audit opinion included an emphasis on the aforementioned fund occupation and deficiencies in decision-making and information disclosure processes [1][5]. Group 2: Specific Situations of Fund Occupation - The company provided detailed information on the specific situations of fund occupation, including the flow of funds, responsible parties, and decision-making processes [2][5]. - A table was presented detailing the amounts and parties involved in the fund occupation, with significant amounts flowing through various accounts and entities, indicating a complex network of transactions [3][4]. - The company acknowledged that the non-operating fund occupation did not strictly follow the established approval processes, with the chairman being identified as responsible for the related issues [5]. Group 3: Internal Control and Fund Management - The company has established a comprehensive internal control system regarding fund management, which includes clear approval processes for external payments that require the approval of the financial director, president, and chairman [5]. - The company has conducted a thorough self-examination to enhance the effectiveness of its internal controls, particularly concerning fund payments, and has implemented stricter approval procedures to prevent future occurrences of non-operating fund occupation [5]. - The company disclosed its cash and bank deposit situation as of the end of 2024, with a total cash balance of 61,964.09 million yuan and various accounts with different interest rates, indicating a diversified fund management strategy [6].

黑芝麻（000716）公告，公司及相关责任人于2025年6月16日收到广西证监局出具的警示函。警示函指 出，公司存在控股股东及关联方非经营性资金占用和违规对外担保问题。公司将严格按照要求整改，并 在30日内提交书面整改报告。 ...