Core Viewpoint - The financial report of Jinlongyu Group Co., Ltd. highlights significant non-operating fund usage and inter-company transactions, indicating potential liquidity management issues and reliance on related parties for funding [1][2][3] Group 1: Non-Operating Fund Usage - The report shows that there are no non-operating fund usages recorded for the controlling shareholders, actual controllers, or their subsidiaries as of the first half of 2025 [2] - The total non-operating fund usage is reported as zero, suggesting a lack of financial strain from these entities [2] Group 2: Inter-Company Transactions - The company has recorded inter-company transactions with its controlling shareholder, Shenzhen Jinheng Chengwu Industrial Service Co., Ltd., amounting to 0.04 million in accounts receivable, categorized as operational transactions [3] - Additionally, Jinlongyu New Energy (Shenzhen) Co., Ltd., a subsidiary, has a significant amount of 4,500 million in other receivables, indicating reliance on related party transactions for liquidity [3] - The total inter-company transactions amount to 10,321.60 million, with 4,500.04 million being non-operating, reflecting a substantial level of financial interaction with related parties [3]

Summary of Key Points Core Viewpoint - The report outlines the non-operating fund occupation and other related fund transactions of Shenzhen Keleke Technology Co., Ltd. for the first half of 2025, highlighting the financial interactions with related parties and the nature of these transactions [1]. Non-Operating Fund Occupation - The report details the non-operating fund occupation by related parties, including the amounts involved and the reasons for these occupations. The total amount of non-operating fund occupation is summarized, indicating a significant financial interaction with related parties [2]. - Specific amounts include 21.29 million yuan from Anhui Keleke Technology Co., Ltd. and 8.87 million yuan from Huizhou Keleke Electronics Co., Ltd., among others, indicating the scale of financial transactions [3]. Related Party Transactions - The report categorizes the transactions into non-operating and operating interactions, with a total of 23,606.15 million yuan in related party transactions reported. This includes both receivables and payables, reflecting the company's financial engagements with its subsidiaries and other related entities [3]. - The nature of these transactions is further broken down into categories such as other receivables and accounts receivable, with specific amounts detailed for each related party involved [3].

| | 法人 | | | | | | | | | | | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | 上市公司的 | | | | | | | | | | | | | | 控股子公司 | | | | | | | | | | | | 子公司及其 | | | 其他应 | | | | | | | | | | 收 | 丽江龙悦餐饮经营管理公司 | | 及其控制 | | | | | | 非经营性 | | | | 的 | | | | | | | | | 往来款 | | | | 附属企业 | | 款 | | 206.66 | | 21.27 | | | 1.24 | 226.68 | | | 往来 | | | | | | | | | | | | | | 法人 | | | | | | | | | | | | | 迪庆香巴拉旅游投资有限公 | 控股子公司 | | 其他应 | | | | | | | | | 收 | | | | | | | | | 非经营性 | | | | | | 及其控制的 | | | | 7.77 | | ...

证券代码：688287 证券简称：*ST 观典 公告编号：2025-040 观典防务技术股份有限公司 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。 重要内容提示： ? 观典防务技术股份有限公司（以下简称"公司"）存在实际控制人高 明先生（以下简称"实控人"）非经营性资金占用的情况。根据《上海证券交易 所科创板股票上市规则》（以下简称"《上市规则》"）第 12.9.1 条规定，公 司股票自 2024 年 11 月 4 日起被实施其他风险警示。 ? 截至 2025 年 4 月 26 日，公司无商业实质保理事项仍有共计 9,694.72 万元被划扣未归还，实控人高明先生确认上述划扣情形构成其本人对公司的非经 营性资金占用。2025 年 4 月 28 日，公司 2024 年度财务报告内部控制被会计师 出具否定意见，触及《上市规则》第 12.9.1 条第一款第（三）项所述之情形， 即"最近一个会计年度财务报告内部控制被出具无法表示意见或否定意见的审计 报告，或未按照规定披露财务报告内部控制审计报告"，公司股票被上海证券交 易所叠加 ...

| | | | | | | | 单位：万元 | | | --- | --- | --- | --- | --- | --- | --- | --- | --- | | 非经营性 | | 占用方与上市公司 | 上市公司核算 | | 2025年期初占 | 2025年半年度占 | 2025年半年度偿 | 2025年6月30日 | | 资金占用方名称 | | | | | | | 占用形成原因 | 占用性质 | | 资金占用 | | 的关联关系 | 的会计科目 | | 用资金余额 | 用累计发生金额 | 还累计发生金额 — | 占用资金余额 | | 控股股东、实 | | | | | | | | | | 际控制人及其 | | | | | | | | — | | 附属企业 | | | | | | | | | | | | | | | | | — | | | 小计 | — | — — | | | | | — | | | 前控股股东、 | | | | | | | | — | | 实际控制人及 | | | | | | | | | | 其附属企业 | | | | | | | — | | | 小计 | — | — — | | | | ...

| 经营性占用 | 3,264.53 | 6,000.03 | - | 6,000.00 | 3,264.56 | 上海华测实业有限公司 | 子公司 | 其他应收款 | 往来款 | 非经营性 | | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | 占用 | 344.19 | 31.05 | - | - | 375.24 | 上海华测卫星导航技术有限公司 | 子公司 | 其他应收款 | 往来款 | 非 | | | 经营性占用 | 6,523.55 | 2,767.36 | - | 3.93 | 9,286.98 | 上海双微导航技术有限公司 | 子公司 | 其他应收款 | 往来款 | 非经 | | | 营性占用 | 22.54 | 366.81 | - | 210.37 | 178.98 | 天津华测导航信息技术有限公司 | 子公司 | 其他应收款 | 往来款 | 非 | | | 经营性占用 | 801.00 | - | - | - | 801.00 | 上海华测迅佳技术服务有限公司 | 子公司 | 其他应收 ...

武汉力源信息技术股份有限公司 编制单位：武汉力源信息技术股份有限公 司 单位： 1,086.25 1,086.25 借款 非经营性往 来 | 技有限公司 | | | | | --- | --- | --- | --- | | 其他关联方及其附 | | | | | 属企业 | | | | | 总计 | | | 35,577.05 13,313.09 | | 505.42 | 13,455.00 | 35,940.55 | | | 法定代表人：赵马克 | | | 主管会计工作负责人：刘昌 | | 柏 | | | 会计机构负责人：尚芳 | | 人民币万元 | | | | | | | | --- | --- | --- | --- | --- | --- | --- | | | | 占用方与上市公 | 2025 上市公司 | 年期初占 | 用累计发生 | | | 金 | | | | 占用形成 | | | | 非经营性资金占用 | | 资金占用方名称 | | | | 资 | | 金的利息（如 | | 还累计发生金 | 末占用资金余 | | 占用性质 | | | | | 司的关联关系 | 核算的会计科目 | 用资金余额 ...

上市公司名称：峨眉山旅游股份有限公 司 单位：万元 占用方与上市公司的关 上市公司核算 2025年年初占 2025年上半年 占用 2025年6月末占 非经营性资金占用 资金占用方名称 累计发生金额 偿还累计发生 占用形成原因 占用性质 联关系 的会计科目 用资金余额 资金的利息(如 有） 用资金余额 （不含利息） 金额 控股股东、实际控制人及其附属企业 小 计 - - - - - - - 前控股股东、实际控制人及其附属企业 小 计 - - - - - - - 其他关联方计附属企业 小 计 - - - - - - - 总 计 - - - - - - - 往来方与上市公司的关 上市公司核算 2025年年初往 2025年上半年 往来 2025年6月末往 其它关联资金往来 资金往来方名称 累计发生金额 偿还累计发生 往来形成原因 （经营性往来、 联关系 的会计科目 来资金余额 资金的利息(如 有） 来资金余额 （不含利息） 金 额 非经营性往来） 四川省峨眉山乐山大佛旅游集团有限公司 控股股东 其他应收款 5.00 38.97 38.97 5.00 代收代付款项 经营性往来 四川省峨眉山乐山大佛旅游集团有限公司 控股 ...

Core Viewpoint - The chairman of Jiaying Pharmaceutical, Li Neng, is facing penalties for misappropriating company funds shortly after taking office, highlighting governance issues within the company [1][2][3]. Group 1: Regulatory Actions - Jiaying Pharmaceutical received an administrative penalty notice from the Guangdong Securities Regulatory Bureau, with potential fines amounting to 1.5 million yuan for the company and additional fines for Li Neng and other responsible parties [1][3]. - The investigation revealed that from October 2024 to January 2025, Jiaying Pharmaceutical's subsidiary provided short-term loans to a company controlled by Li Neng, totaling 220 million yuan, which constituted 28.83% of the company's audited net assets at that time [1][3]. Group 2: Company Background - Jiaying Pharmaceutical, established in 2003 and listed in December 2007, specializes in the research, production, and sales of traditional Chinese medicine, with a focus on proprietary and patented products [8]. - The company has experienced frequent changes in its major shareholders over the years, with the most recent change occurring in 2023 when Dongfang Securities became the largest shareholder [8]. Group 3: Financial Performance - The company's financial performance has been lackluster, with net profits showing minimal growth over the past five years, including a net profit of only 15.4 million yuan in the first quarter of 2025, despite a nearly twofold increase compared to the previous year [1][8]. - From 2020 to 2024, Jiaying Pharmaceutical's net profits were 19.84 million yuan, 1.48 million yuan, 43.93 million yuan, 34.32 million yuan, and 20.61 million yuan, indicating overall stagnant performance [8][9].

Summary of Key Points Core Viewpoint - The documents provide detailed financial data regarding non-operating fund usage and inter-company transactions for Xinjiang Lixin New Energy Co., Ltd. for the first half of 2025, highlighting significant amounts involved in various accounts receivable and payables with related parties. Group 1: Non-Operating Fund Usage - The total non-operating fund usage as of June 30, 2025, is significant, with various related parties involved in the transactions [1][2][3]. - The company has reported a cumulative repayment of non-operating funds amounting to 99,503,106.37 yuan for the first half of 2025 [3][4]. Group 2: Inter-Company Transactions - The company has multiple accounts receivable from subsidiaries and related parties, with amounts such as 28,033,467.21 yuan from Urumqi Tori New Wind Power Co., Ltd. and 36,680,978.40 yuan from Hami Guotou New Wind Power Co., Ltd. [2][3]. - The total accounts receivable from various subsidiaries and related parties amounts to 137,849,997.68 yuan, indicating a substantial inter-company financial relationship [3][4]. Group 3: Financial Relationships - The documents indicate that the actual controller has direct control over several subsidiaries, which are involved in both operating and non-operating transactions, reflecting a complex financial network [2][3]. - The nature of these transactions includes service fees, management fees, and other operational costs, which are categorized as either operating or non-operating [1][2].