Core Viewpoint - The company, Changyuan Technology Group Co., Ltd., is under scrutiny from the Shanghai Stock Exchange regarding its 2024 annual report due to issues related to non-operating fund occupation by related parties, leading to significant internal control deficiencies and accounting errors [1][2][3]. Group 1: Related Party Fund Occupation - The company’s chairman, Wu Qiquan, is linked to Zhuhai Yuntaili Holdings Co., Ltd., which has been identified as occupying company funds through third parties [1][2]. - The annual audit revealed that the auditors could not obtain sufficient evidence to identify all related parties, resulting in a qualified opinion on the financial statements [1][3]. - The company has acknowledged the need to correct accounting errors related to non-operating fund occupation in its financial reports for 2023 and 2024 [1][3]. Group 2: Supplier Information and Financial Data - The company identified seven suppliers involved in fund occupation, detailing their establishment dates, major financial data, and actual controllers [2][3][4]. - For example, Zhuhai Chengbangda has total assets of 261.73 million yuan and a net profit of 5.5 million yuan as of December 31, 2024 [3][4]. - The company has initiated self-inspections and requested confirmations from these suppliers regarding their actual controllers and any potential fund occupation [4][5]. Group 3: Internal Control Deficiencies - The company has recognized significant internal control deficiencies in its fund payment approval and related party transaction processes [1][2][3]. - Contracts and payments related to the identified suppliers were executed without proper authorization, leading to difficulties in detecting fund occupation [1][2][3]. - The company plans to implement corrective measures and hold responsible personnel accountable for these deficiencies [2][3][5]. Group 4: Financial Adjustments and Reporting - The company has made retrospective adjustments to its financial statements for the years 2023 and 2024 to reflect the impact of the identified accounting errors [1][2][3]. - The adjustments include changes to monetary funds, other receivables, and credit impairment losses [1][2][3]. - The company has committed to adhering to accounting standards and ensuring timely disclosures of any further adjustments needed [1][2][3].

中辰电缆股份有限公司 募集资金管理制度 中辰电缆股份有限公司 第一章 总则 第一条 为加强和规范中辰电缆股份有限公司（以下简称"公司"）募集资 金的管理和使用、切实保护投资者利益、提高资金使用效率和效益，根据《中华 人民共和国公司法》（以下简称《公司法》）《中华人民共和国证券法》（以下 简称《证券法》）《上市公司募集资金监管规则》（以下简称《监管规则》）等 相关法律、法规、规范性文件及公司章程规定，结合公司的实际情况，特制定本 制度。 第二条 本制度所指"募集资金"是指公司通过发行股票或者其他具有股权 性质的证券，向投资者募集并用于特定用途的资金，但不包括公司为实施股权激 励计划募集的资金。 第三条 本制度是公司对募集资金使用和管理的基本行为准则，对公司募集 资金专户存储、使用、变更、分级审批权限、决策程序、风险控制措施及信息披 露程序、监督和责任追究等内容进行了明确规定。如果募集资金投资项目是通过 公司的子公司或公司控制的其他企业实施的，公司应当确保该子公司或控制的其 他企业遵守本制度。 第四条 募集资金到位后，公司应及时办理验资手续，由具有证券从业资格 的会计师事务所出具验资报告。公司对募集资金的管理遵循 ...

长城证券股份有限公司关于中辰电缆股份有限公司 使用可转换公司债券部分闲置募集资金暂时补充流动 资金的核查意见 长城证券股份有限公司（以下简称"长城证券"或"保荐机构"）作为中辰电 缆股份有限公司（以下简称"中辰股份"或"公司"）持续督导的保荐机构，根据 《证券发行上市保荐业务管理办法》、《上市公司募集资金监管规则》、《深 圳证券交易所创业板股票上市规则》、《深圳证券交易所上市公司自律监管指 引第 2 号——创业板上市公司规范运作》等有关规定，对公司使用可转换公司 债券部分闲置募集资金暂时补充流动资金事项进行了核查。现将有关情况公告 如下： 一、募集资金基本情况概述 经中国证券监督管理委员会《关于同意中辰电缆股份有限公司向不特定对 象发行可转换公司债券注册的批复》（证监许可2022678 号）同意注册，中辰 电缆股份有限公司本次向不特定对象发行可转换公司债券 5,705,370 张，发行价 格为每张面值 100 元人民币，按面值发行，募集资金共计人民币 57,053.70 万元， 扣除各项发行费用人民币 8,776,894.20 元（不含增值税）后实际募集资金净额为 人民币 561,760,105.80 元。公 ...

Group 1 - The report details the specialized training conducted for the management and actual controller of Guangdong Zhongqi New Materials Co., Ltd. following a recent change in the actual controller [1] - The training covered compliance requirements for the use of raised funds, operational norms for listed companies, behavior norms for actual controllers, and information disclosure [1] - The training was well-received, with participants actively engaging and enhancing their understanding of relevant laws and regulations, which will help improve corporate governance and operational standards [1]

一、募集资金基本情况 证券代码：605588 证券简称：冠石科技 公告编号：2025-036 南京冠石科技股份有限公司 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、准确性和完整性承担法律责任。 中国农业银行股份有限公司 半导体有 39318001040000205 正常使用 经中国证券监督管理委员会《关于核准南京冠石科技股份有限公司首次公开 发行股票的批复》（证监许可〔2021〕2489 号）核准，南京冠石科技股份有限 公司（以下简称"公司"）首次公开发行人民币普通股（A 股）18,275,000 股， 发行价格为 27.42 元/股，募集资金总额为 50,110.05 万元，扣除发行费用 4,523.26 万元后，募集资金净额为 45,586.79 万元。 上述资金已于 2021 年 8 月 5 日全部到位，信永中和会计师事务所（特殊普 通合伙）对上述募集资金到位情况进行了审验，并于 2021 年 8 月 9 日出具了《验 资报告》（XYZH/2021BJAA120480）。公司已与保荐机构、存放募集资金的商 业银行签署了募集资金监管协议，开设了募集 ...

Core Viewpoint - The company plans to publicly issue no less than 40.01 million shares of common stock, with the post-issue circulating shares accounting for at least 10% of the total shares [1] Fund Utilization - The total expected investment for the projects is 643.47 million yuan, with 420 million yuan to be raised through this public offering [2] - The company will initially use self-raised funds for the projects before the raised funds are available, and will replace the self-raised funds with the raised funds once they are in place [2] Project Summaries 1. Intelligent Home Hardware Automation Manufacturing Base - The project aims to establish an intelligent production line for home hardware by introducing advanced equipment and information systems, enhancing production capacity and efficiency to meet growing market demand [3] - Total investment for this project is 561.17 million yuan, with 370 million yuan expected to be funded from the raised funds [3] - The project is scheduled to be completed within 36 months, with various phases including preparation, engineering implementation, and personnel training [3] 2. R&D Center Construction Project - This project will upgrade the R&D and design environment by introducing advanced equipment and renovating laboratories, thereby enhancing the company's R&D capabilities [4] - Total investment is 52.26 million yuan, with 30 million yuan to be funded from the raised funds [4] - The project will also take 36 months to complete, focusing on project preparation and engineering implementation [4] 3. Information Technology Construction Project - The project aims to integrate various management modules such as ERP, R&D management, and supply chain management to improve internal management efficiency and facilitate collaboration across the company [4] - Total investment is 30.04 million yuan, with 20 million yuan to be funded from the raised funds [4] - The project will also be completed within 36 months, focusing on software development and personnel training [4]

Group 1 - The company held its sixth meeting of the second supervisory board, which was chaired by Zhang Dan, and the meeting complied with relevant regulations [1] - The supervisory board approved the proposal to use self-owned funds to pay personnel costs for fundraising projects, with plans to later replace these funds with equivalent amounts from the fundraising account, enhancing fund utilization efficiency [1] - The supervisory board also approved the proposal to cancel a portion of stock options from the 2021 stock option incentive plan, totaling 194,000 options, which aligns with the plan's regulations and does not harm the interests of the company or its shareholders [2][3] Group 2 - The voting results for both proposals showed unanimous support, with 3 votes in favor and no votes against or abstentions [2]

Core Viewpoint - The company plans to acquire 99% equity of Anhui Yigao Optoelectronics Technology Co., Ltd. through a combination of issuing shares and cash payment, while also raising supporting funds for this transaction [1][2][3]. Meeting Details - The 10th meeting of the 5th Supervisory Board was held on July 10, 2025, with all three supervisors present, ensuring compliance with relevant laws and regulations [1][2]. Transaction Overview - The company intends to purchase 99% equity of Anhui Yigao Optoelectronics and raise supporting funds through issuing shares and cash [1][2]. - The transaction requires approval from the shareholders' meeting [2][3]. Issuance of Shares - The shares will be issued as non-public offerings to 12 transaction parties, who will subscribe to the shares with their holdings in Yigao Optoelectronics [2][3]. - The issuance price is set at 12.74 yuan per share, which is above the 80% threshold of the average trading price over the past 20 trading days [4][5]. Fundraising and Use of Proceeds - The total amount raised will not exceed 100% of the transaction price for acquiring assets, with the issuance quantity capped at 30% of the total share capital post-transaction [16][18]. - The raised funds will be used for cash payment in the transaction, project construction, intermediary fees, and to supplement the company's working capital [18][19]. Performance Commitments - The performance commitment includes achieving net profits of at least 70 million yuan, 80 million yuan, and 90 million yuan for the years 2025, 2026, and 2027 respectively, with a cumulative profit of no less than 240 million yuan over three years [11][12]. Lock-up Period - Certain shareholders will have a lock-up period of 36 months for shares acquired through this transaction, while others will have a 12-month lock-up period [6][7]. Regulatory Compliance - The transaction complies with various regulations, including the Major Asset Restructuring Management Measures and the Securities Issuance Registration Management Measures [21][22]. - The company has confirmed that there are no disqualifying conditions for the parties involved in the transaction [23][24]. Authorization and Governance - The board seeks authorization from the shareholders' meeting to handle all matters related to the transaction, including adjustments to the transaction price and issuance details [25][26].

Core Viewpoint - Jiangxi Mubang High-tech Co., Ltd. is under scrutiny from the Shanghai Stock Exchange regarding its 2024 annual report, particularly concerning the misuse of raised funds and significant internal control deficiencies, leading to substantial financial discrepancies and losses. Fund Misuse and Internal Control Issues - The company reported a significant misuse of raised funds amounting to 219.20 million yuan, which was used improperly for repaying bank loans and supplier debts through related party transactions [1][2][3] - Internal control audit revealed major deficiencies, with the internal control evaluation report indicating a non-financial report internal control defect involving 288.58 million yuan [1][2] - The company has faced multiple instances of fund freezing and judicial seizure, raising concerns about its financial management practices [1] Revenue Recognition and Financial Discrepancies - The company reported a revenue of 277.7 million yuan for the period, a drastic decrease of 83.24% year-on-year, resulting in a net loss of 1.162 billion yuan [4][5] - There were multiple corrections to accounting errors related to revenue recognition, particularly in the sales of toy raw materials and silicon wafers, leading to significant adjustments in reported figures [4][5][6] - The company acknowledged that the sales to related party Qiongcheng Qifeng Company were at inflated prices, necessitating a revenue adjustment of 118.41 million yuan due to the unreasonableness of the transaction [5][6][7] Supplier Relationships and Transaction Validity - The company is required to disclose detailed information about its top ten suppliers, including their relationships, contract details, and payment terms, to ensure transparency in its procurement processes [3][4] - The company has been instructed to clarify the commercial substance of transactions with related parties and ensure that all financial disclosures align with actual business practices [3][4][5] Adjustments in Accounting Practices - The company has shifted its accounting method for certain transactions from gross to net recognition, particularly in the ABS plastic trade, which has led to significant changes in reported revenue figures [8][9][10] - The adjustments in accounting practices were made to comply with accounting standards, ensuring that revenue recognition reflects the true nature of the transactions [8][9][10] Financial Position and Future Actions - As of the latest report, the company has a cash balance of approximately 687.57 million yuan, with significant receivables and inventory levels indicating ongoing liquidity challenges [18] - The company is expected to implement corrective measures to address the identified internal control deficiencies and ensure compliance with regulatory requirements moving forward [1][2][3]

大连达利凯普科技股份公司 第一章 总 则 第一条 为了规范大连达利凯普科技股份公司（以下简称"公司")与公司 关联方的资金往来，避免公司关联方占用公司资金，保护公司、股东和其他利益 相关人的合法权益，建立防范公司关联方占用公司资金的长效机制，根据《中华 人民共和国公司法》（以下简称"《公司法》"）、《中华人民共和国证券法》 （以下简称"《证券法》"）、《上市公司监管指引第 8 号——上市公司资金往 来、对外担保的监管要求》《深圳证券交易所创业板股票上市规则》（以下简称 "《上市规则》"）、《深圳证券交易所上市公司自律监管指引第 2 号——创业 板上市公司规范运作》等有关法律、法规和规范性文件及《大连达利凯普科技股 份公司章程》（以下简称"公司章程"）的规定，制定本制度。 第二条 公司纳入合并会计报表范围的子公司与公司关联方之间进行的资 金往来适用本制度。 第三条 本制度所称的关联方，与《上市规则》规定的关联人具有相同含义。 第四条 本制度所称资金占用，包括经营性资金占用和非经营性资金占用两 种情况。 经营性资金占用，是指公司关联方通过采购、销售等生产经营环节的关联交 易所产生的对公司的资金占用。 非经营性资金 ...