山东龙大美食股份有限公司 登录新浪财经APP 搜索【信披】查看更多考评等级 2025年度业绩预告 证券代码：002726 证券简称：龙大美食 公告编号：2026-014 债券代码：128119 债券简称：龙大转债 本公司及董事会全体成员保证信息披露的内容真实、准确和完整，没有虚假记载、误导性陈述或重大遗 漏。 一、本期业绩预计情况 ■ 二、与会计师事务所沟通情况 本次业绩预告未经会计师事务所审计。公司已就本次业绩预告与为公司提供年度审计服务的会计师事务 所签字注册会计师进行了预沟通，因2025年度审计工作尚在进行中，截至目前双方在本次业绩预告方面 不存在重大分歧，具体数据以审计结果为准。 三、业绩变动原因说明 报告期内，受行业周期影响，毛猪销售价格及猪肉市场价格持续低位运行，公司传统业务板块出现较大 亏损，同时，公司按照企业会计准则的相关规定对存货及生物资产计提了减值准备。 四、风险提示 本次业绩预告相关数据是公司财务部门初步测算的结果，未经会计师事务所审计。公司将在2025年年度 报告中详细披露经会计师事务所审计后的有关财务数据，敬请广大投资者审慎决策，注意投资风险。 五、其他相关说明 公司于2026年1月 ...

Group 1 - The company announced the resignation of its securities affairs representative, Wang Ting, effective immediately, and expressed gratitude for her contributions during her tenure [1][2] - Liu Xiaowei has been appointed as the new securities affairs representative, with a term lasting until the end of the current board's tenure, and he possesses the necessary qualifications and experience [1][2] Group 2 - The company held its 14th meeting of the 10th board on January 30, 2026, where several resolutions were passed, including the approval of expected daily related transactions for 2026, correction of prior accounting errors, and the change of the securities affairs representative [4][8][9] - The expected daily related transactions for 2026 are estimated to amount to approximately 86 million yuan, representing 24.03% of the net assets attributable to shareholders as of the end of 2024 [32][33] Group 3 - The company disclosed that it would correct prior accounting errors affecting its third-quarter report for 2025, which will not change the company's operational results but will adjust the presentation of financial statement items [10][12] - The correction will reflect a net profit of -16.60 billion yuan for the first nine months of 2025, a decrease of 11.50% compared to the same period last year [30][76] Group 4 - The company is facing a risk of being delisted due to its negative net assets as of the end of 2024, which triggered a warning for delisting risk in April 2025 [17][18] - The company has communicated that if the audited financial report for 2025 indicates any conditions that lead to delisting, it will face termination of its stock listing [19][26]

Core Viewpoint - The company, Zhongfutong, announced a significant correction of accounting errors that resulted in a total revenue adjustment of 375 million yuan for the years 2022 and 2023, leading to a substantial decrease in reported financial performance [1][3]. Financial Adjustments - The company's consolidated revenue for 2023 was revised from 1.287 billion yuan to 995 million yuan, a reduction of 292 million yuan [2]. - For 2022, the consolidated revenue was adjusted from 1.056 billion yuan to 973 million yuan, a decrease of approximately 83.17 million yuan [2][4]. - The total revenue adjustment over the two years amounted to 375 million yuan [3]. Reasons for Accounting Errors - The accounting errors were attributed to a misjudgment regarding the company's identity, which led to incorrect revenue recognition methods [5]. - The errors primarily involved two business segments: digital marketing and smart hospital projects, where the company incorrectly applied the gross method of accounting [5]. Business Segments Impacted - The digital marketing business was introduced in 2022, focusing on providing digital marketing services based on a large-scale engine platform [5]. - The smart hospital project involved a specific contract for a smart hospital initiative in Sanming City, which was incorrectly treated as separate transactions instead of a bundled transaction [5]. Company Response - The board's audit committee stated that the corrected accounting information would more accurately reflect the company's financial status and operational results, aligning with the interests of the company and its shareholders [6]. - The company expressed sincere apologies for any inconvenience caused to investors and committed to improving its financial accounting practices and enhancing the professional skills of its financial team [6][7].

Core Viewpoint - The company has announced a correction of prior accounting errors and retrospective adjustments, which will not affect the profit or loss nature of the previously disclosed 2025 periodic reports, nor will it result in negative net assets in the financial statements [2][4]. Group 1: Accounting Error Correction - The company identified accounting errors related to the improper classification of regulatory income from shareholders, totaling 939,767.74 yuan, which was incorrectly recorded as operating income instead of capital reserves [3][4]. - The adjustments will reduce the total profit by 939,767.74 yuan and the net profit attributable to the parent company by 704,825.80 yuan for both the 2025 semi-annual and third-quarter reports [4][5]. - The retrospective adjustments will be reflected in the consolidated financial statements and the parent company's financial statements, ensuring that the financial data accurately reflects the company's financial status and operating results [5][8]. Group 2: Impact on Financial Statements - The adjustments will not change the overall profit or loss nature of the previously disclosed 2025 annual reports, nor will they lead to negative net assets at the end of the reporting period [4][5]. - The company has committed to improving governance and operational standards to enhance the quality of information disclosure and protect the interests of shareholders [2][9]. Group 3: Performance Forecast - The company anticipates a net loss for the year 2025, estimating a net profit attributable to the parent company in the range of -4 million to -6 million yuan, a significant decrease compared to the previous year's profit of 875.70 million yuan [13][15]. - The expected loss is attributed to the cessation of a loss-making business, increased investments in fixed asset upgrades, and higher research and management expenses [18]. Group 4: Approval Process - The correction of accounting errors was approved by the Audit Committee and the Board of Directors, confirming compliance with relevant accounting standards and regulations [7][8].

（记者 王晓波） 每经头条（nbdtoutiao）——国际金价冲破5000美元！7年涨了280%，什么时候才见顶？专家：关键还 看美元，重点关注国际货币体系、降息和科技革命 每经AI快讯，中富通1月27日晚间发布公告称，公司第五届第十四次董事会会议于2026年1月27日以现 场和通讯相结合的方式召开。会议审议了《关于会计差错更正的议案》等文件。 ...

大信会计师事务所对上海宏英智能科技股份有限公司前期会计差错更正情况专项说明进行了审核，认为 该专项说明符合企业会计准则及相关信息披露规定，在所有重大方面公允反映了2024年度财务报表的会 计差错更正情况。本次审核依据中国注册会计师其他鉴证业务准则执行，实施了询问、检查、抽查等必 要程序。 上海宏英智能科技股份有限公司因对收入确认政策理解不充分，发现2024年度914.01万元收入存在会计 差错，占当年营收1.17%。公司依据会计准则对2024年年报及2025年各期定期报告进行追溯调整，涉及 应收账款、存货、营业收入、营业成本、所得税费用等科目。调整后未改变相关年度盈亏性质。该事项 已经董事会及审计委员会审议通过，并由会计师事务所出具审核报告。 截至2026年1月23日收盘，宏英智能(001266)报收于34.55元，上涨0.99%，换手率4.95%，成交量2.88万 手，成交额9895.71万元。 当日关注点 交易信息汇总 1月23日主力资金净流出411.15万元；游资资金净流入161.41万元；散户资金净流入249.74万元。 公司公告汇总 上海宏英智能科技股份有限公司制定期货套期保值业务管理制度，规范公司 ...

南财智讯1月23日电，胜通能源公告，公司将对2024年—2025年年度及半年度、三季度财务报告中的会 计差错采用追溯重述法进行更正调整。更正原因：2025年12月26日，公司收到中国证券监督管理委员会 山东监管局《关于对胜通能源股份有限公司采取责令改正措施的决定》（行政监管措施决定书 [2025]115号），指出2024年—2025年上半年公司部分贸易业务采用总额法确认收入，不符合《企业会 计准则第14号——收入》第三十四条的规定，导致公司2024年年度报告、2025年半年度报告、2025年三 季度报告中营业收入、营业成本列报不准确。涉及更正的主要会计科目为营业收入、营业成本。涉及报 告期的净利润调整金额分别为0元（2024年）、0元（2025年半年度）、0元（2025年三季度）；公告明 确说明本次会计差错更正不会对公司净利润产生影响。对财务指标的影响评估：本次更正仅调减营业收 入和营业成本，不涉及资产总额、负债总额、净资产、净利润及经营活动现金流量净额等财务状况和经 营成果的变动，不会导致公司已披露的定期报告盈亏性质及盈亏金额的改变。 ...

Core Viewpoint - The company announced a retrospective restatement of prior accounting errors related to revenue recognition for certain trading business activities in the first half of 2024 and 2025, which does not affect total assets, total liabilities, net assets, net profit, or net cash flow from operating activities [1] Financial Adjustments - For the year 2024, operating revenue was adjusted from 5.348 billion to 4.699 billion, and operating costs were adjusted from 5.316 billion to 4.667 billion [1] - For the first half of 2025, operating revenue was adjusted from 3.039 billion to 2.713 billion, and operating costs were adjusted from 3.018 billion to 2.691 billion [1] - For the third quarter of 2025, operating revenue was adjusted from 4.513 billion to 4.187 billion, and operating costs were adjusted from 4.474 billion to 4.147 billion [1] - The financial statements of the parent company remain unchanged [1]

Core Viewpoint - Hunan Mengjie Home Textile Co., Ltd. (Mengjie) has disclosed a rectification report in response to regulatory requirements from the Hunan Securities Regulatory Bureau, addressing accounting errors and internal control deficiencies [2][3][4]. Group 1: Rectification and Financial Impact - Mengjie has corrected prior accounting errors, resulting in a cumulative reduction of shareholders' equity by 16.75 million yuan as of September 30, 2025 [4]. - The adjustments affected total assets by approximately 8.64 million yuan and total liabilities by about 25.39 million yuan [4]. - The company's operating income for the years 2022 to 2024 and the first nine months of 2025 was impacted, with reductions of 7.33 million yuan, 1.11 million yuan, 2.33 million yuan, and an increase of 3.63 million yuan, respectively [4]. Group 2: Internal Control and Governance - Mengjie acknowledges internal control deficiencies and has committed to strengthening compliance awareness and risk management among employees [3][5]. - The company has implemented a series of corrective measures, including enhancing the understanding of accounting standards and establishing a management system for significant accounting matters [6][10]. - A special audit committee will oversee the execution of internal control systems, focusing on high-risk areas such as financial assistance and related transactions [10]. Group 3: Debt Recovery and Legal Actions - Mengjie has recovered approximately 10.36 million yuan from outstanding debts, with ongoing efforts to recover over 55 million yuan in remaining debts [8][9]. - Legal proceedings have been initiated to pursue the recovery of debts, with arbitration processes currently underway [9].

二、2023年年度报告存在虚假记载 登录新浪财经APP 搜索【信披】查看更多考评等级 （来源：上海证监局） 来源：上海证监局 当事人：褚某平，男，196X年出生，2020年11月至2023年9月担任上海复旦复华科技股份有限公司（以 下简称复旦复华或公司）董事长、代理总经理，住址：上海市奉贤区。 依据《中华人民共和国证券法》（以下简称《证券法》）的有关规定，本局对复旦复华信息披露违法违 规行为进行了立案调查，依法向当事人告知了作出行政处罚的事实、理由、依据及当事人依法享有的权 利。当事人未提出陈述、申辩意见，也未要求听证。本案现已调查、办理终结。 经查明，复旦复华违法事实如下： 一、2019年年度报告、2020年年度报告存在虚假记载 复华文苑住宅项目系复旦复华全资子公司海门复华房地产发展有限公司（以下简称海门房产）开发的复 华园区配套住宅项目，于2018年12月达到交房条件后，复旦复华开始结转营业收入、营业成本。复旦复 华2019年、2020年未审慎对复华文苑住宅项目施工成本进行核算、未足额结转相应营业成本，不符合 《企业会计准则——基本准则》（财政部令第76号）第九条、第十二条、第十八条的规定，导致2019 ...