Workflow
存货跌价准备
icon
Search documents
鲁抗医药: 和信会计师事务所(特殊普通合伙)关于山东鲁抗医药股份有限公司向特定对象发行股票申请文件的审核问询函的回复
Zheng Quan Zhi Xing· 2025-06-17 13:25
和信会计师事务所(特殊普通合伙) 关于山东鲁抗医药股份有限公司 向特定对象发行股票申请文件的 审核问询函的回复 和信综字(2025)第 000300 号 二〇二五年六月 和信会计师事务所(特殊普通合伙) 关于山东鲁抗医药股份有限公司 向特定对象发行股票申请文件的 审核问询函的回复 和信综字(2025)第 000300 号 上海证券交易所: 贵所于 2025 年 5 月 9 日出具的上证上审(再融资) 〔2025〕137 号《关于山东鲁抗 医药股份有限公司向特定对象发行股票申请文件的审核问询函》(以下简称"问询函") 已收悉,山东鲁抗医药股份有限公司(简称"鲁抗医药"、"发行人"、"公司")及我们 对问询函所列问题进行了逐项落实、核查,现对问询函问题回复如下: 问题 3、关于经营情况 (2)报关数据、出口退税情况与境外收入的匹配性;结合出口国家或地区相 关贸易、关税政策及变动情况,说明对相关产品出口的影响、外销业务是否存在重大不 利变化。 请保荐机构及申报会计师核查并发表明确意见。 回复: 一、发行人说明 (一)结合产品结构变化、市场竞争情况、成本变化等,说明报告期内销售净利 率显著增长的原因及合理性,变化趋势 ...
云维股份: 中审众环关于云维股份2024年年度报告的信息披露监管问询函的相关回复
Zheng Quan Zhi Xing· 2025-06-16 11:40
Core Viewpoint - The company, Yunnan Yunwei Co., Ltd., has conducted an inventory impairment test for its coal inventory, resulting in a provision for inventory impairment of 10.8561 million yuan, which is 33.86% of the inventory's carrying amount [1][2][4]. Inventory Analysis - The year-end inventory balance is 32.0628 million yuan, with an inventory turnover period of approximately 21 days, which has significantly decreased compared to previous years [1][4]. - The inventory consists mainly of chemical coal (silicon coal) and cement coal (smoky coal), with the company providing a detailed breakdown of inventory composition and impairment testing processes [2][4]. Impairment Testing Process - The company uses the lower of cost or net realizable value method for inventory impairment testing, with the net realizable value based on market sales prices determined through market inquiries [4][5]. - The impairment provision calculation includes a detailed assessment of market prices and sales costs, resulting in a net realizable value of 21.2067 million yuan for the year-end inventory [1][4]. Market Conditions - The coal market has experienced cyclical price fluctuations in 2023, with no significant sustained declines observed, indicating that the company's inventory does not show obvious impairment signs [4][5]. - The company has engaged in market inquiries with key suppliers to ensure the accuracy of the pricing used for impairment testing, confirming that the prices align with market trends [2][4]. Inventory Turnover Justification - The company maintains a low inventory turnover period due to its business model, which includes a sales-based procurement strategy that minimizes inventory holding risks associated with price fluctuations [5][6]. - The inventory turnover days for the company are 17.79 days and 17.34 days for 2023 and 2024, respectively, which are slightly above the average of comparable companies, indicating a reasonable inventory management strategy [5][6].
中国第一重型机械股份公司关于上海证券交易所对公司年报信息披露监管问询函的回复公告
登录新浪财经APP 搜索【信披】查看更多考评等级 证券代码:601106 证券简称:中国一重(维权) 公告编号:2025-031 中国第一重型机械股份公司关于上海证券交易所对公司年报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个别及连带责任。 中国第一重型机械股份公司(以下简称中国一重或公司),于2025年5月22日收到上海证券交易所上市 公司管理一部下发的《关于中国第一重型机械股份公司2024年年度报告的信息披露监管问询函》(上证 公函〔2025〕0621号)(以下简称《问询函》),公司收到《问询函》后,高度重视,积极组织相关部 门对《问询函》所述事项逐项落实并回复。现对《问询函》所述事项回复公告如下: 问题一:关于应收账款与合同资产。 按单项计提坏账准备的应收账款前十名情况如下: 单位:亿元 ■ 相关业务开展前的尽调措施:相关业务开展前,公司通过国家企业信用信息公示系统核实企业名称、注 册号、注册资本、实缴资本、成立日期、营业期限、经营范围、法定代表人、股东及出资情况、注册地 址等,重点关注客户是否存 ...
明微电子: 容诚会计师事务所(特殊普通合伙)关于深圳市明微电子股份有限公司2024年年度报告的信息披露监管问询函的回复
Zheng Quan Zhi Xing· 2025-06-13 12:23
容诚专字2025518Z0632 号 容诚会计师事务所(特殊普通合伙) 中国·北京 容诚会计师事务所(特殊普通合伙) 总所:北京市西城区阜成门外大街 22 号 TEL:010-6600 1391 FAX:010-6600 1392 容诚会计师事务所(特殊普通合伙) E-mail:bj@rsmchina.com.cn https://www.rsm.global/china/ 深圳市明微电子股份有限公司 容诚专字2025518Z0632 号 上海证券交易所: 根据贵所《关于深圳市明微电子股份有限公司 2024 年年度报告的信息披露监 管问询函》(以下简称"《问询函》")之要求,容诚会计师事务所(特殊普通 合伙)(以下简称"我们"、"年审会计师")作为深圳市明微电子股份有限公司(以 下简称"公司"或"明微电子")2024 年年报审计机构,就贵所《问询函》中与年审 会计师相关问题作如下答复,请贵所审核。 鉴于公司回复内容中披露的部分信息涉及商业秘密和商业敏感信息,根据相 关法律法规、规范性文件,对本次问询函回复中相关内容进行豁免披露处理。 问题一、关于经营业绩 公司 2024 年实现营业收入 6.07 亿元,同比下 ...
康鹏科技: 中信建投证券股份有限公司关于上海康鹏科技股份有限公司2024年年度报告的信息披露监管问询函回复的核查意见
Zheng Quan Zhi Xing· 2025-06-13 10:18
Core Viewpoint - The report highlights the financial performance and challenges faced by Shanghai Kangpeng Technology Co., Ltd., particularly in its new materials and CDMO (Contract Development and Manufacturing Organization) businesses, indicating a decline in revenue and profit margins due to market competition and pricing pressures [1][2][3]. New Materials Business - The overall gross margin for new materials in Q1 2025 was 1.19%, a decrease of 1.51 percentage points compared to 2024, with specific segments showing varied performance [1][2]. - Display materials saw a gross margin increase of 0.26 percentage points, while new energy battery materials and electronic chemicals decreased by 1.89 percentage points, and organic silicon materials decreased by 0.71 percentage points [1][2]. - Revenue from new materials for 2022 to 2024 was reported as 683 million, 570 million, and 295 million respectively, with the decline attributed to insufficient downstream demand and intense market competition [3][18]. CDMO Business - CDMO business revenue for 2024 was 295 million, a 48.29% decrease from 2023, while Q1 2025 revenue was 161 million, showing a 77.55% year-on-year increase [2][18]. - The gross margin for CDMO business in 2024 was 23.17%, down 16.06 percentage points from the previous year, primarily due to fluctuations in customer order plans and price reductions from centralized procurement [18][19]. - The company is facing risks related to customer dependency and potential revenue declines due to changes in client orders and market conditions [19]. Customer Analysis - The report includes a detailed breakdown of the top five customers for new materials from 2022 to 2024, highlighting the sales methods, pricing models, and revenue recognition practices [3][19]. - The competitive landscape for the new energy battery materials and electronic chemicals segment is intensifying, with significant changes in market share among the top ten companies in the industry from 2023 to 2024 [8][12]. Strategic Measures - The company plans to improve gross margins through cost reduction, technological innovation, and product diversification, including the introduction of new catalysts and materials in its product line [15][16].
康鹏科技: 众华会计师事务所(特殊普通合伙)关于对上海康鹏科技股份有限公司2024年年报问询函的回复
Zheng Quan Zhi Xing· 2025-06-13 10:06
关于对上海康鹏科技股份有限公司 年报问询函的回复 关于对上海康鹏科技股份有限公司 众会字(2025)第 09109 号 上海证券交易所科创板公司管理部: 众华会计师事务所(特殊普通合伙)(以下简称"本所"或"我们")接受上海 康鹏科技股份有限公司(以下简称"康鹏科技"或"公司")的委托,按照中国注 册会计师审计准则(以下简称"审计准则")审计了康鹏科技 2024 年 12 月 31 日 的合并及母公司资产负债表,2024 年度的合并及母公司利润表、合并及母公司 现金流量表、合并及母公司股东权益变动表及相关财务报表附注(以下简称"财 务报表"),并于 2025 年 4 月 16 日出具了无保留意见的审计报告(报告号为众会 字(2025)第 03601 号)。我们的目标是对财务报表整体是否存在由于舞弊或错误 导致的重大错报获取合理保证,并不是对上述财务报表中的任何个别账户或项目 的余额或金额、或个别附注单独发表意见。 贵部向上海康鹏科技股份有限公司下发的问询函《上证科创公函〔2025〕第 公司(以下简称:"康鹏科技"或"公司")已执行的审计程序及相关资料,对 有关问题回复如下: 问题一、关于新材料业务 年报显示, ...
合盛硅业: 合盛硅业关于上海证券交易所《关于合盛硅业股份有限公司2024年年度报告的信息披露监管问询函》的回复公告
Zheng Quan Zhi Xing· 2025-06-12 11:19
Core Viewpoint - The company received an inquiry letter from the Shanghai Stock Exchange regarding its 2024 annual report, prompting a detailed response about its construction projects and financial disclosures [1][2]. Summary by Sections Construction Projects - The company reported a significant balance of construction in progress at CNY 35.113 billion, accounting for nearly 39% of total assets, with a solidification amount of CNY 13.772 billion during the period [1][2]. - The Yunnan Hydro-Silicon Circular Economy Project has a budget of CNY 3.976 billion, while the Coal-Electricity Silicon Integration Phase II Project has a book balance of CNY 134 million, with slow progress over the past three years [1][2][3]. - The company is required to provide detailed information on the impact of solidified construction on production capacity, including the main content and purpose of the projects, and the status of major suppliers [2][3]. Financial Disclosures - The company clarified the sources of funding for the Yunnan Hydro-Silicon Circular Economy Project, which included self-funding and bank loans totaling CNY 508 million, with a specific interest rate structure [13][14]. - The capitalized interest for 2024 increased compared to 2023 due to a larger average loan principal, which is justified by the timing of the loan disbursements [13][14][22]. - The company confirmed that the funding and construction progress of the Yunnan Hydro-Silicon project are aligned, with a total investment of CNY 369.503 million in 2023 and CNY 59.461 million in 2024 [15][22]. Production Capacity Impact - The solidified construction projects are expected to add significant production capacity, including 50,000 tons of polysilicon, 5 GW of photovoltaic components, and 375,000 tons of photovoltaic glass [22]. - The company reported that the construction projects do not impact the production capacity of industrial silicon and organic silicon monomers [22]. Supplier Information - The top ten suppliers for the Yunnan Hydro-Silicon project accounted for CNY 733.176 million, representing 88.91% of the total project investment, with no related party transactions [8][22]. - For the Coal-Electricity Silicon Integration Phase II project, the top ten suppliers accounted for CNY 1.875 billion, or 51.73% of the total investment, also with no related party transactions [8][22]. Project Progress and Challenges - The Coal-Electricity Silicon Integration Phase II project has been constructed in two phases, with the first phase completed and operational since 2022, while the second phase faced delays due to technical challenges and public health events [17][19][23]. - The company indicated that future progress on the Yunnan Hydro-Silicon project is not expected to face substantial obstacles despite market pressures affecting construction timelines [15][22].
海南发展: 杭州网营科技股份有限公司审计报告
Zheng Quan Zhi Xing· 2025-06-09 12:36
杭州网营科技股份有限公司 财务报表附注 杭州网营科技股份有限公司 财务报表附注 (除特别说明外,金额单位为人民币元) 一、公司基本情况 杭州网营科技股份有限公司(以下简称"本公司"或"公司")于2009年7月10日 注册成立,注册地址为浙江省杭州市西湖区双龙街199号杭政储出【2013】51号地 块商业商务用房5#10层1080室,办公地址为杭州西湖区金色西溪B座。杭州网营 科技股份有限公司及其所有子公司以下合称为"本集团"。 本集团主要从事品牌零售、渠道分销和品牌运营管理业务,实际控制人为袁 震星、付元元。 二、财务报表的编制基础 本集团财务报表以持续经营假设为基础,根据实际发生的交易和事项,按照 财政部发布的《企业会计准则——基本准则》(财政部令第33号发布、财政部令 第76号修订)、于2006年2月15日及其后颁布和修订的具体会计准则、企业会计准 则应用指南、企业会计准则解释及其他相关规定(以下合称"企业会计准则")编 制。 根据企业会计准则的相关规定,本集团会计核算以权责发生制为基础。除某 些金融工具外,本财务报表均以历史成本为计量基础。资产如果发生减值,则按 照相关规定计提相应的减值准备。 三、遵循 ...
思锐光学IPO:突发终止,实控人持股超八成,曾被出具警示函
Sou Hu Cai Jing· 2025-05-08 09:53
2023年7月,广东思锐光学股份有限公司(思锐光学)启动辅导备案;2024年6月,思锐光学北交所IPO获得受理,当年7月被问询;时隔近一年,思锐光学 在2025年4月27日主动撤回上市申请,IPO上市进程终止。 思锐光学是一家专业从事可互换光学镜头、脚架云台等摄影摄像器材和精密光学元器件产品研发、生产和销售的国家高新技术企业,品牌是"SIRUI",产品 包括摄影脚架、摄像脚架、独脚架、云台等。 梳理来看,创始人李杰身兼董事长、总经理两大要职,持股比例超八成,在公司拥有绝对话语权,需要防止实际控制人不当控制风险;思锐光学、李杰以及 董秘林炳坤曾因募集资金使用不规范等被出具监管警示函;扩建项目拟新增15万个可互换光学镜头产能,350万件光学元器件产能,被问询是否存在过度扩 产;研发费用率不及行业均值,销售费用率远超诸多同行;2023年业绩快速增长引关注,影石创新成为第一大客户,七成收入来源于境外;存货增长迅猛, 计提的存货跌价准备远低于行业均值。 实控人持股比例超八成 2006年7月,思锐光学在广东中山成立,创始人是李杰,截至招股书披露日,其直接持股比例为75.64%,还通过财盛投资间接控制4.58%的股权,合计 ...
芜湖三联锻造股份有限公司2025年第一季度报告
登录新浪财经APP 搜索【信披】查看更多考评等级 证券代码:001282 证券简称:三联锻造 公告编号:2025-027 本公司及董事会全体成员保证信息披露的内容真实、准确、完整,没有虚假记载、误导性陈述或重大遗 漏。 重要内容提示: 1.董事会、监事会及董事、监事、高级管理人员保证季度报告的真实、准确、完整,不存在虚假记载、 误导性陈述或重大遗漏,并承担个别和连带的法律责任。 2.公司负责人、主管会计工作负责人及会计机构负责人(会计主管人员)声明:保证季度报告中财务信息 的真实、准确、完整。 3.第一季度报告是否经审计 □是 √否 一、主要财务数据 (一) 主要会计数据和财务指标 公司是否需追溯调整或重述以前年度会计数据 √是 □否 追溯调整或重述原因 □会计政策变更 □会计差错更正 □同一控制下企业合并 √其他原因 ■ 注:本次追溯调整,主要系公司2023年年度股东大会审议通过2023年年度权益分派方案:以总股本 113,360,000.00股为基数,向全体股东每10股派发现金股利3.33元(含税),共计派发现金股利 37,748,880.00元(含税);同时以总股本113,360,000.00股为基数, ...