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].

Summary of Key Points Core Viewpoint - The report provides a detailed summary of non-operating fund occupation and other related fund transactions for China Electric Environmental Protection Co., Ltd. for the first half of 2025, highlighting the amounts involved and the nature of these transactions [1]. Group 1: Non-Operating Fund Occupation - The total non-operating fund occupation at the beginning of the period was recorded, with specific amounts listed for various related parties [2]. - The report categorizes the non-operating fund occupation by the controlling shareholders and their subsidiaries, indicating the amounts and reasons for occupation [2]. - The total amount of non-operating fund occupation at the end of the reporting period is summarized, showing the cumulative amounts and any repayments made during the period [2]. Group 2: Other Related Fund Transactions - The report details the nature of other related fund transactions, including the amounts involved and the parties engaged in these transactions [2]. - Specific transactions with wholly-owned subsidiaries and non-wholly-owned subsidiaries are highlighted, including the types of accounts involved and the total amounts for each [2]. - The total amount of other related fund transactions is provided, along with a note on the classification of related parties as per the relevant listing rules [2].

| 单位：万元 | | | | | | | | | | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | | | 占用方与上市公 | 上市公司核算 | | 2025年期初占用 | | | 2025年1-6月占用 | 2025年1-6月偿 | | 还 2025年6月末占用 | 占用形成原 | | | | | | | | | | 非经营性资金占用 | | 资金占用方名称 | | | | 累计发生金额 | | | | | （不 | | | | | 占用性质 | | | | | | | | 司的关联关系 | 的会计科目 | 资金余额 | | | | 资金的利息 | 累计发生金 | | 额 资金余额 | | 因 | | | | | | | | | | | | | | 含利息） | | | | | | 控股股东、实际控制人 | | | | | | | | | | | 及其附属企业 | | | | | | | | | | | 总 计 | | 往来方与上市公 | 上市公司核算 | | 2025年期初占用 | | | 2025年1-6月占用 | 20 ...

— 东、实际 控制人及 其附属企 — 业 郴州市百顺大酒店有限 全资子公司 其他应收款 3,174,871.83 450,000.00 3,624,871.83 内部往来 非经营性往来 责任公司 郴州市苏仙区翠江水力 控股子公司 其他应收款 - 10,743,521.62 65,053.45 10,808,575.07 - 内部往来 非经营性往来 发电厂有限公司 辰溪大洑潭水电有限公 全资子公司 其他应收款 - 85,743,985.79 - 85,743,985.79 - 内部往来 非经营性往来 司 广东韶能集团绿洲科技 全资子公司 其他应收款 - 126,000.00 - 126,000.00 - 内部往来 非经营性往来 发展有限公司 广东韶能新能源经营管 全资子公司 其他应收款 - 18,202,283.64 - 18,202,283.64 - 内部往来 非经营性往来 理有限公司 广东省韶能技术工程有 全资子公司 其他应收款 550,817.70 12,656,881.67 - 13,159,381.67 48,317.70 内部往来 非经营性往来 限公司 江西省华丽达实业有限 控股子公司 其他应收款 ...

Core Viewpoint - The company is undergoing a potential change in control as its major shareholder, Guangxi Heiwulei Food Group, plans to transfer approximately 20% of its shares to a state-owned enterprise in Guangxi, which may lead to significant strategic shifts for the company [1][5]. Group 1: Share Transfer and Control Change - Guangxi Heiwulei Food Group is planning to transfer about 20% of its shares in the company to a state-owned enterprise, which could result in a change of control [1][5]. - The company has applied for a trading suspension, effective from August 4, with an expected duration of no more than two trading days [1][5]. Group 2: Business Performance and Strategic Direction - The traditional food business of the company has shown weak growth, prompting attempts to diversify into the renewable energy sector, which have faced challenges [4][6]. - The company has experienced a continuous decline in net profit from 2018 to 2022, with losses of 109 million yuan and 140 million yuan in 2021 and 2022, respectively [8]. - The company attempted to enter the renewable energy market by acquiring a majority stake in Tianchen New Energy but ultimately terminated the deal in April 2023, shifting focus back to the health food sector [8][9]. Group 3: Financial Issues and Governance - The company has faced scrutiny for non-operational fund occupation and irregular guarantees, leading to a warning from the Guangxi Securities Regulatory Bureau [10][13]. - The former chairman, Wei Qingwen, resigned in August 2024 amid governance issues, with the company being criticized for financial mismanagement [11][12]. - In the first quarter of 2025, the company reported revenue of 442 million yuan, a year-on-year decline of 3.74%, and a net profit of 2.25 million yuan, down 29.61% year-on-year [15].

Core Viewpoint - Jiangxi Mubang High-tech Co., Ltd. has experienced abnormal stock price fluctuations, with a cumulative deviation of over 12% in closing prices over three consecutive trading days, prompting regulatory scrutiny [2][5]. Group 1: Stock Trading Abnormalities - The company's stock price showed a cumulative deviation of over 12% on July 30, 31, and August 1, 2025, indicating abnormal trading activity [5]. - The company conducted a self-examination and confirmed that there were no undisclosed significant matters affecting the stock price, including major asset restructuring or significant transactions [8][10]. Group 2: Financial and Operational Status - The company reported that its production and operational activities are normal, with no significant changes in market conditions or internal operations [7]. - The company disclosed a negative net profit for the fiscal year 2024, leading to a risk warning for its stock on May 6, 2025, due to revenues falling below 300 million yuan after excluding non-core business income [2]. Group 3: Legal and Regulatory Issues - The company has faced legal challenges, with a total of 227.59 million yuan in judicial deductions from its fundraising accounts, impacting project implementations [3][11]. - The company received a corrective order from the China Securities Regulatory Commission (CSRC) regarding non-operating fund occupation by its controlling shareholder, amounting to 46.06 million yuan [3][12]. - The CSRC has initiated an investigation into the company for suspected false disclosures in its annual reports and other periodic reports [3][13].

Core Viewpoint - Shenzhen Beiqing Technology Co., Ltd. has identified non-operational fund occupation issues involving its actual controller, Ma Xuejun, and has implemented corrective measures to prevent recurrence [1][3][5]. Group 1: Non-operational Fund Occupation - The company discovered that its actual controller had occupied funds through employee loans and advance payments to suppliers, totaling 4.0823 million yuan (approximately 0.408 million) [1][2]. - Specific instances include 1.15 million yuan and 2.9323 million yuan occupied through employee loans, and 3 million yuan and 5 million yuan paid in advance to suppliers, totaling 8 million yuan [2]. Group 2: Rectification Measures - The company has established internal management systems to address the fund occupation issues, focusing on improving employee loan management and prepayment processes [3][4]. - Training sessions have been organized to enhance compliance awareness among management and staff regarding relevant laws and regulations [5]. Group 3: Company Apology and Commitment - The company and its management have acknowledged the seriousness of the situation and have issued a sincere apology to investors, committing to learn from the incident and prevent future occurrences [5][6]. Group 4: Governance Changes - The company has decided to abolish the supervisory board and transfer its responsibilities to the audit committee of the board of directors to enhance governance structure [7][8][10]. - The decision was made during the sixth supervisory board meeting, which was conducted in accordance with legal regulations [9]. Group 5: Fund Usage Planning - The supervisory board approved a plan for the use of surplus funds from the information technology upgrade project, ensuring compliance with relevant regulations and benefiting the company's product development [11][13]. Group 6: Organizational Restructuring - The company has adjusted its organizational structure to align with its strategic goals and operational needs, which is not expected to significantly impact its business activities [15].