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 ...

Core Viewpoint - Qinghai Spring (600381.SH) is facing a delisting risk due to financial indicators triggering delisting clauses, with a warning of "ST" (Special Treatment) to be implemented after the 2024 annual report disclosure [1][2]. Financial Performance - The company expects a net profit loss attributable to shareholders of between 187 million to 225 million yuan for 2024, with a revenue forecast of approximately 256 million to 285 million yuan [2]. - The revenue has been revised down from an initial forecast of 310 million to 339 million yuan to below 300 million yuan, which is critical as it is below the 300 million yuan threshold that could trigger delisting [3][4]. Audit and Regulatory Concerns - The initial financial forecast was questioned by the Shanghai Stock Exchange, leading to an inquiry regarding the authenticity of revenue and the nature of business income [4]. - The auditing firm has raised doubts about the credibility of Qinghai Spring's financial statements, indicating potential for a disclaimer or adverse opinion on the 2024 financial report if sufficient audit evidence cannot be obtained [4][5]. Sales and Revenue Issues - Concerns have been raised regarding the sales of Cordyceps, with reported sales of approximately 152 million yuan, but significant accounts receivable of 56.87 million yuan, suggesting issues with the sales model [5]. - The white liquor segment showed abnormal revenue growth in December, accounting for about 50% of annual sales, which is deemed lacking commercial rationale given the overall market conditions [6][7]. Customer Transactions and Revenue Recognition - The company has been scrutinized for recognizing sales revenue from customers who have not yet sold the products, raising questions about the legitimacy of reported sales figures [7][8]. - Specific customers, such as Chengdu Tinghua Ling, reported significant sales but had not achieved corresponding sales post-delivery, indicating potential revenue recognition issues [9][10]. Conclusion - The discrepancies in reported sales figures and the ongoing audit concerns suggest that the financial health of Qinghai Spring is under significant scrutiny, with the upcoming annual report expected to provide further clarity on these issues [12].

司尔特近日发布公告称无法在预定期限内披露2024年年度报告，这一事件的核心问题源于公司全资子公 司贵州路发实业有限公司的财务造假与管理人员职务侵占。 2． 股价暴跌压力：投资者情绪已受重创，公告发布后股价较2024年高点下跌约20%，且控股股东国购 产业质押的1.23亿股已跌破平仓线，可能引发爆仓连锁反应。 此次事件暴露了公司内控体系的重大缺陷。早在2024年，独立董事吴玉光、朱克亮就因"黄席利涉嫌职 务侵占"案件无法获得充分证据，对年报真实性提出质疑，但案件长期无进展，形成"挂案"，使得历史 财务数据的可信度持续受损。此次公告进一步证实，造假行为与职务犯罪直接相关，公司既是财务造假 的责任主体，也是内部人员侵占资金的受害者。 从市场影响看，司尔特面临多重风险： 1． 退市风险：根据深交所规则，若公司未能在法定期限（2025年4月30日）披露年报，股票将于5月4 日起停牌；停牌两个月后若仍无法披露，将被实施退市风险警示（*ST）；此后若再逾期两个月，可能 直接终止上市。 值得注意的是，公司此前发布的业绩预告显示2024年净利润同比增幅超100%，表面数据亮眼，但此次 事件揭示其业绩增长可能建立在虚假财务基础上 ...

此前，*ST恒立披露的《2024年度业绩预告》和《关于公司2024年年报编制及最新审计进展的公告》显示， 公司预计2024年度扣除非经常性损益后的净利润 为-4,300万元至-3,300万元，扣除后营业收入为30,000万元至35,000万元。关于部分营业收入确认，公司与年审会计师存在较大分歧，公司存在2024年营业收入低于 3亿元而被终止上市的风险。公司2024年度财务会计报告存在被出具非标准审计意见的风险，公司股票仍存在2024年年度报告披露后被终止上市的风险。 文/梧桐小新 近日，上海凯利泰医疗科技股份有限公司（凯利泰，300326）、恒立实业发展集团股份有限公司（*ST恒立，000622）、人人乐连锁商业集团股份有限公司（*ST 人乐，002336）三家公司宣布延期披露2024年年报。 1、凯利泰 披露的公告显示，根据目前定期报告编制工作进展情况，经公司管理层与审计师沟通， 双方在审计意见上存在较大分歧，且对于公司权益工具投资的 公允价值问题、关联方披露完整性、关联交易公允性审计机构仍需取得进一步的资料及执行相关审计程序。 公司将《2024年年度报告》、《2025年一季度报告》 及相关公告的披露时间 ...

Core Viewpoint - Unimed Pharmaceutical is facing its most severe survival test since its establishment due to significant production management deficiencies identified by the Tianjin Drug Administration, leading to a suspension of production and sales [1][3][5]. Financial Performance - Unimed's subsidiary, Tianjin Unimed, generated revenue of 217 million yuan in 2024, accounting for 60.09% of the company's total revenue, with interferon products contributing over 70% to this figure in the past three years [7][8]. - The company's total revenue for 2024 was approximately 360 million yuan, a decrease of 16.14% compared to 2023, with the interferon segment experiencing a 28.59% decline in revenue [8][10]. - The net loss for the company has been increasing, reaching 137 million yuan in 2024, with a significant quarterly loss of 167 million yuan in Q4 due to the suspension of core products [10][12]. Regulatory and Compliance Issues - This incident marks the second major quality issue for Tianjin Unimed in 2024, following a previous failure of the "human interferon α2b spray" to meet biological activity standards, resulting in procurement suspensions from several provinces [9][12]. - The company has faced continuous non-standard audit opinions for eight consecutive years, raising concerns about the fairness of drug pricing and ownership disputes of subsidiaries [9][12]. Market Reaction - Following the news of the production suspension, Unimed's stock price plummeted to 7.42 yuan per share, hitting the daily limit down, with a total market capitalization of approximately 4.895 billion yuan [3][10]. - The stock has been trading below 10 yuan since the second half of 2024, reflecting a nearly 90% decline from its peak in 2015 [10][12]. Future Outlook - The suspension of production has cut off the company's main cash flow and led to the urgent recall of inventory valued at 23.16 million yuan. If production does not resume within three months, the company may face ST (special treatment) status and potential delisting risks [12]. - The company is attempting to establish a special rectification team, but historical issues and a lack of market confidence complicate recovery efforts [12].

进展暨可能被实施退市风险警示的风险提示公告 证券代码：600200 证券简称：江苏吴中（维权） 公告编号：临2025-019 登录新浪财经APP 搜索【信披】查看更多考评等级 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法律责任。 重要风险提示： 1、公司存在重大违法强制退市风险。江苏吴中医药发展股份有限公司(以下简称"公司")已被中国证券 监督管理委员会(以下简称"中国证监会")立案调查，若后续经中国证监会行政处罚认定的事实，触及 《上海证券交易所股票上市规则》规定的重大违法强制退市情形，即使公司2024年实现盈利，公司股票 也将被实施重大违法强制退市。 江苏吴中医药发展股份有限公司关于立案调查 若后续经中国证监会行政处罚认定的事实，触及《上海证券交易所股票上市规则》规定的重大违法强制 退市情形，即使公司2024年实现盈利，公司股票也将被实施重大违法强制退市。请投资者理性投资，注 意投资风险。 二、不排除被出具无法表示意见审计报告的原因 公司2024 年年度报告的预约披露日期为2025 年4 月30 日，经与年审会计师事务所中兴财光 ...

登录新浪财经APP 搜索【信披】查看更多考评等级 证券代码：603377 证券简称：ST东时 公告编号：临2025-053 转债代码：113575 转债简称：东时转债 东方时尚驾驶学校股份有限公司 关于股东所持公司部分股份被司法拍卖完成过户 暨权益变动的提示性公告 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法律责任。 重要内容提示： ● 东方时尚驾驶学校股份有限公司（以下简称"公司"）于2024年12月19日收到中国证券监督管理委员会 北京监管局（以下简称"北京证监局"）出具的《关于对东方时尚驾驶学校股份有限公司、东方时尚投资 有限公司采取责令改正措施并对徐雄、徐劲松、闫文辉、王红玉采取出具警示函措施的决定》 （[2024]304号）（以下简称"《行政监管措施决定书》"）。根据《行政监管措施决定书》认定的事 实，截至2024年11月底，公司控股股东东方时尚投资有限公司（以下简称"东方时尚投资"）及其关联方 通过融资租赁、应收账款保理业务非经营性占用公司资金余额约为2.20亿元，所有占用资金应在收到 《行政监管措施决定书》之日起六个月 ...

登录新浪财经APP 搜索【信披】查看更多考评等级 华谊兄奥维通信近日对2024年度业绩预告进行重大修正，引发市场广泛关注。 根据公司最新公告，其预计2024年扣除非经常性损益后的净利润亏损区间由原先的3740万至5040万元扩 大至6000万元至9000万元，扣除后营业收入则从4.5亿至5.2亿元大幅下调至2.7亿至2.95亿元。 这一修正直接导致公司触及《深圳证券交易所股票上市规则》关于退市风险警示的标准，即"最近一个 会计年度净利润为负且扣除后营业收入低于3亿元"。若经审计后的年报数据确认这一结果，公司股票将 被实施*ST特别处理，股价日涨跌幅限制收窄至5%。 此次业绩"变脸"的核心原因可追溯至公司业务结构性问题。尽管其金属制品业务在2024年快速扩张（前 三季度营收同比激增306%），但通信设备制造业务规模持续萎缩，叠加原材料价格波动和行业竞争加 剧，导致整体利润未达预期。更深层的问题在于，公司虽通过新业务拉动收入增长，但成本控制能力薄 弱，最终未能实现盈利转化。 市场反应已现剧烈波动。业绩修正公告发布次日（4月22日），公司股价开盘即封死跌停板，主力资金 单日净流出超319万元，反映出投资者对持续经营 ...

Group 1 - The company has recently had some of its bank accounts unfrozen, specifically those of its subsidiary Shanghai Woyao Robot Co., Ltd., following a favorable arbitration ruling [1][2] - The company also reported new bank account freezes due to a lawsuit involving Mr. Liu Yanzhong and Jilin Jiangji Minke Industrial Co., Ltd., which has led to the freezing of certain accounts [1][2] - As of the announcement date, the total amount frozen across the company's and subsidiaries' accounts is approximately 10,120,295.69 yuan, representing 1.86% of the company's latest audited net assets [2] Group 2 - The company is actively engaging with various parties to resolve ongoing litigation and is taking measures to protect its legal rights [5] - The company has experienced a significant amount of its fundraising accounts frozen, totaling 10,062,345 yuan, which is 1.85% of its latest audited net assets [2] - The management is prioritizing communication and negotiation to address the legal issues surrounding the frozen accounts [2] Group 3 - The company has announced the resignation of its Vice General Manager and the acting Financial Director, with the latter continuing to work in the finance department [7][8] - The resignations are not expected to impact the company's operations significantly, and the board will expedite the appointment of a new financial director [8][9] - The company expressed gratitude for the contributions made by the departing executives during their tenure [9] Group 4 - The company has issued a risk warning regarding the potential for its stock to be delisted due to financial reporting issues, specifically citing a lack of opinion from auditors on its 2023 financial statements [10][11] - The company is under scrutiny for its internal controls and has received negative opinions from auditors regarding its financial reporting practices [12][23] - The company is working on rectifying these issues and has outlined plans to improve its internal controls moving forward [23][24]

紫天科技（300280）公告，公司因财务会计报告存在虚假记载，收到福建证监局责令改正措施的决定， 要求在2025年3月16日前完成整改并提交报告。截至目前，公司尚未聘请具备证券、期货相关业务资格 的会计师事务所，也未向福建证监局提交整改报告。公司股票已于2025年3月17日起停牌。若在停牌后 两个月内未完成整改，公司股票交易可能被实施退市风险警示；若再两个月内仍未完成整改，公司股票 可能会被终止上市。 ...