4月的最后一个交易日，北交所上市公司广道数字停牌一天。 "经审计，广道数字公司存在系统性舞弊行为，通过伪造合同、虚构交易单据等手段虚构业务活动，蓄意虚增 营业收入及净利润等，上述行为对财务报表产生广泛而重大的影响。"中审华会计师事务所（特殊普通合伙） （简称"中审华"）表示，因上述舞弊活动，广道数字公司现有的内部控制体系已全面失效，无法实现对财务报 告及相关信息真实性、完整性、准确性的合理保证，严重背离内部控制的基本目标。 该公司独立董事王洋进一步表示，其高度重视审计发现的问题，已要求董事会和管理层就相关事项出具专项说 明和整改计划，推动聘请第三方独立机构进一步核查问题成因及整改效果，并明确整改时间表和责任人。 财务造假遭监管立案调查 之所以对广道数字2024年年报出具无法表示意见的审计报告，中审华给出了三点理由： 一是前期差错更正的准确性和完整性及其对财务报表的影响。 由于2024年年报被出具了无法表示意见的审计意见，"五一"节后这只个股将变为"*ST广道"。这也意味着，北 交所或许即将迎来首只真正意义上的退市股票。 此前在2024年12月，广道数字因涉嫌信息披露违法违规被证监会立案调查，目前调查尚在进行中 ...

Core Viewpoint - ST New潮's stock will be suspended from trading starting May 6 due to the inability to disclose the audited 2024 annual report and the 2025 Q1 report within the legal deadline [1][2] Group 1: Suspension Details - The suspension is in accordance with the Shanghai Stock Exchange regulations, which state that if a company fails to disclose its annual report by April 30, trading will be suspended on the first trading day of May, with a maximum suspension period of two months [1] - If the company does not disclose the reports during the suspension period, it will face a risk warning (*ST) and could initiate delisting procedures if the reports are not completed within the following two months [1] Group 2: Reasons for Delay - ST New潮 attributed the delay to the tight timeline for the audit process, as the audit team was conducting on-site audits in the U.S. and faced challenges in collecting necessary materials, including confirmation letters that require significant time to gather [1] - The company is actively working to provide the required materials and is urging clients to complete the necessary confirmations to facilitate the audit process [1] Group 3: Impact on Acquisition - The ongoing tender offer by ST New潮 will not be affected by the stock suspension [2] - The company acknowledged that the change in accounting firms led to a tight timeline for the audit, making the delay in the annual report somewhat expected [2] Group 4: Accounting Firm Change - On March 20, ST New潮 announced the appointment of Lixin Certified Public Accountants as the new auditing firm for the 2024 annual report [2] - The previous auditing firm, Zhongrui Cheng, resigned due to an underestimation of the workload and their capacity to complete the audit on time [2]

Group 1 - The core viewpoint of the news is that Shenzhen Jianyi Decoration Group Co., Ltd. reported a slight increase in revenue but significant net losses due to asset impairment losses [2][3] - In 2024, the company achieved an operating income of 6.249 billion yuan, a year-on-year increase of 0.79%, while the net loss attributable to shareholders was 829 million yuan, a decline of 47.23% [2] - The substantial losses were primarily driven by a surge in asset impairment losses, totaling 945 million yuan, with bad debt losses from receivables reaching 587 million yuan [2] Group 2 - Financial expenses increased by 10.69% to 228 million yuan, further eroding profit margins alongside rigid management and sales expenses [2] - As of the end of 2024, the company's asset-liability ratio rose to 107.88%, with current liabilities reaching 7.285 billion yuan, indicating significant short-term debt pressure [2] - The company reported that 88% of the bad debt losses were related to receivables from Evergrande, with a 100% provision for bad debts if Evergrande's payables were excluded [2] Group 3 - In response to the industry downturn, the company accelerated its business transformation, with revenue from green energy business growing by 41.49% to 202 million yuan [3] - The company made strategic moves by acquiring mining rights for granite, expanding into the stone industry chain, and achieving breakthroughs in the Hong Kong market with project bids exceeding 100 million yuan [3] - The company has reported negative net profit for three consecutive years, and its negative net assets have triggered delisting risk warnings [3]

登录新浪财经APP 搜索【信披】查看更多考评等级 2025年4月30日，帕瓦股份（维权）因内控被否触发"其他风险警示"，更名为"ST帕瓦"，成为科创板首 例因内控问题"戴帽"的企业。 事实上，我们在今年2月对该公司风险提前发出预警。在《帕瓦股份审计程序不到位暴露两大风险？存 货减值计提是否充分 收入端是否存水分》一文，我们对公司收入真实性及资产是否可能高估发出质 疑。 警示函揭开财务舞弊链条：系统性造假与审计失守 2025年3月26日，浙江证监局的一纸《警示函》揭开帕瓦股份（688184.SH）财务舞弊的冰山。监管调 查显示，该公司通过虚增营业收入、少提存货跌价准备、虚增在建工程等系统性手段，导致2023年年报 及2024年多期定期报告存在重大错报。具体而言： 收入端造假：虚构交易与会计处理弹性 现金流恶化与监管连环问责 公司经营质量持续恶化：2023年经营活动现金流净额同比下滑133.7%，2024年上半年进一步录得-1.14 亿元。浙江证监局在一年内两次下发警示函，直指其业绩预告差异超1.1亿元、多期财报信息披露失 真。审计机构容诚所更因"工作量远超预期"火速辞任，侧面印证财务数据存在重大审计障碍。 这一 ...

日前，人人乐披露公告称，公司预计2024年期末净资产修正后为-4.07亿元至-3.92亿元。此前，人人乐 的年报业绩预盈4.10亿元至4.60亿元。 触及两条退市条件 在上述业绩预告修正公告中，*ST人乐强调称，该公司或将触及两条退市条件而被深交所终止上市。首 先，由于预计2024年期末净资产修正后为-4.07亿元至-3.92亿元，这将触及《深圳证券交易所股票上市 规则》第9.3.12条第二项规定的退市情形；其次，根据年审会计师与审计委员会的沟通，会计师可能对 审计报告发表无法表示意见的非标准意见，这将触及《深圳证券交易所股票上市规则》第9.3.12条第三 项规定的退市情形。 当前，人人乐正深陷供应商诉讼的连锁危机。据公司公告，因多家供应商申请财产保全，公司及子公司 主要银行账号已被冻结，致使资金周转陷入瘫痪。天眼查数据还显示，人人乐目前涉及95起被执行人案 件，累计执行标的额高达7038.11万元。 此外，人人乐高层再添变数也为公司发展抹上一层阴影。2025年3月，上任仅一年半的董事长侯延奎突 然以健康为由请辞，卸去包括董事、董事长及法定代表人在内的所有职务。有消息称，这位具有实控 人"曲江系"背景的高管， ...

星标 ★ IPO日报 精彩文章第一时间推送 值得一提的是，公司已经连续两年财报被审计机构出具"无法表示意见"，触及财务类退市情形。 未来，上市委员会将作出是否终止公司股票上市的决定。 4月29日，公司股价再次跌停，收报0.62元。这已经是公司自3月28日起，在22个交易日内收获21个跌 停，也是公司连续10个交易日股价低于1元。 4月29日晚间，*ST鹏博（全称"鹏博士电信传媒集团股份有限公司"，600804.SH）发布公告称， 公司2024年度财务会计报告被中瑞诚会计师事务所出具无法表示意见的审计报告以及财务报告内部 控制被出具无法表示意见的审计报告，触及财务类退市指标情形，公司股票可能将被终止上市。公 司股票自2025年4月30日开市起停牌。 IPO日报发现，此后10个交易日*ST鹏博需要连续涨停，其股价才能回到1元以上。 制图： 佘诗婕 此外，公司本身还面临着面值退市风险。 双重退市风险 2024年5月，公司因2023年财报被审计机构出具"无法表示意见"，已于2024年被实施退市风险警示 （*ST）。根据《上海证券交易所股票上市规则》，如果*ST鹏博2024年度财务会计报告被出具保留意 见、无法表示意见 ...

Core Viewpoint - *ST Pengbo (Peng Doctor Telecom Media Group Co., Ltd.) faces potential delisting risks due to consecutive years of receiving "unable to express opinion" audit reports, with its stock possibly suspended from trading starting April 30, 2025 [1][2] Financial Performance - The company reported a net profit attributable to shareholders of approximately -88.47 million yuan for 2024, with total revenue around 187.67 million yuan [5] - *ST Pengbo has experienced a continuous decline in revenue for seven consecutive years from 2017 to 2023, with net profits of -1.17 billion yuan in 2021, -454 million yuan in 2022, and -93 million yuan in 2023 [5] - The company’s financial situation has deteriorated significantly, with a total loss exceeding 5 billion yuan in 2019 due to massive goodwill and fixed asset impairments [4] Operational Challenges - The company has been struggling with liquidity issues since 2019, exacerbated by price wars in the broadband industry and regulatory fee reductions [4] - *ST Pengbo has been involved in numerous lawsuits and arbitration cases, with some bank accounts frozen, indicating severe operational and financial risks [6] Regulatory Issues - The company is under investigation by the China Securities Regulatory Commission (CSRC) for alleged violations of information disclosure, including failure to disclose related party transactions and significant contracts [6][7] - The CSRC has imposed a fine of 10 million yuan on *ST Pengbo and a 15 million yuan fine on its actual controller, Yang Xueping, due to serious violations [6][7] Market Position - Once recognized as the "fourth largest operator" in China, *ST Pengbo has seen its market position decline significantly after divesting key assets like Changcheng Broadband [2][4] - The company primarily operates in data centers, cloud computing, and internet access services, but its transition efforts have not yielded expected results [2][5]

2025年4月，重庆惠程信息科技股份有限公司（以下简称"ST惠程"）发布2024年年度报告，报告期内， 公司多项关键财务指标出现较大变化，其中净利润同比下降7980.65%，经营活动产生的现金流量净额 同比下降515.87%，凸显公司面临的严峻形势。以下将对该公司年报进行详细解读。 营业收入：下滑22.40%，业务结构有变化 2024年，ST惠程实现营业收入197,235,872.29元，较上年的254,162,324.50元下降22.40%。从业务板块来 看，电力行业收入130,381,239.73元，占比66.10%，同比下降3.21%；新能源行业收入63,876,292.78元， 占比32.39%，同比下降24.90%；游戏行业收入归零，上年为27,734,934.67元，占比10.91% 。 公司表示，业绩下滑主要源于经营层面项目进展及完工进度不及预期，如光伏、风电项目；同时，市场 供求因素也导致充电桩业务执行订单减少。 扣非每股收益：亏损加深，达 -0.2159元 净利润：由盈转亏，降幅高达7980.65% 归属于上市公司股东的净利润为 -149,521,961.44元，而2023年为1,897,3 ...

Core Viewpoint - Nanguo Real Estate, a commercial real estate platform under China Power Construction Corporation, reported a significant increase in revenue but continued to face substantial losses, indicating a trend of "increased revenue without increased profit" [1] Financial Performance - In 2024, Nanguo Real Estate achieved an operating income of 2.97 billion yuan, a year-on-year increase of 180.46% [1] - The company's net profit after deducting non-recurring items was -2.774 billion yuan, a year-on-year decrease of 71.32%, maintaining a similar decline rate compared to 2023 [1] - As of the end of 2024, the net assets attributable to the parent company were -1.753 billion yuan, leading to a risk of delisting under new regulatory rules [1] Business Operations - Nanguo Real Estate operates 19 commercial projects with a total operational area of 1.16 million square meters and signed contracts with over 300 quality brands in the year [1] - In the urban operation sector, the company collaborates with local state-owned platforms, managing 12 projects with an operational area of 250,000 square meters, covering various asset types [1] Strategic Moves - Prior to the annual report, Nanguo Real Estate announced that China Power Construction Corporation plans to acquire the company's real estate development assets and liabilities, with specific transaction details yet to be determined [2] - This potential major asset restructuring could significantly alleviate the company's financial burden and optimize its asset structure, enhancing operational efficiency [3] Market Context - The ongoing liquidity crisis faced by Nanguo Real Estate has drawn attention, especially in light of recent regulatory policies aimed at stabilizing the real estate market [3] - The market remains in a weak recovery phase, and the sustainability of this recovery is uncertain, necessitating further observation [3]

当前正处于A股上市公司年报披露高峰期，记者注意到，中国注册会计师协会(以下简称"中注协")近一 段时间密集约谈会计师事务所，提示风险防范，提示内容包括可能触发股票退市条件的上市公司年报审 计风险、持续经营能力存在重大不确定性的上市公司年报审计风险等。 中注协表示，更严格的强制退市标准对审计工作提出更高要求，注册会计师要严守风险底线，审慎发表 审计意见，切实发挥执业监督作用，促进上市公司提升会计信息质量，维护社会公众利益。 同时，中注协还发出多项具体提示，包括"会计师事务所应将可能触发股票退市条件的上市公司审计项 目作为重点项目，委派具备丰富审计经验的项目组成员和项目质量复核人员，严格遵守独立性要求，强 化项目质量复核，确保所有重大事项和分歧事项解决之后再批准出具审计报告""项目组应结合退市风险 公司特点，保持应有的职业怀疑，加大反舞弊资源投入，增加审计程序的不可预见性，设计、实施有针 对性的反舞弊程序"等。 中注协4月27日公布的数据显示，截至2025年4月22日，54家事务所共为2560家上市公司出具了财务报表 审计报告。从审计报告意见类型看，2554家上市公司被出具了无保留意见审计报告(其中10家被出具带 ...