Core Viewpoint - The company, JingShan Light Machine, has disclosed its rectification measures and related impacts following the receipt of an administrative penalty notice from the Hubei Securities Regulatory Bureau, indicating that its 2018 annual report contained false records due to financial fraud by a now-closed subsidiary [1] Group 1: Company Background and Issues - The fraudulent activities originated from Shenzhen Huida Cheng Intelligent Technology Co., Ltd., a subsidiary acquired by JingShan Light Machine in 2018, where the original shareholders committed financial fraud to meet performance commitments during its independent operation [1] - The company proactively reported financial anomalies in 2021, leading to a court ruling in May 2024 that held the responsible parties accountable for their criminal actions [1] Group 2: Financial Adjustments and Current Operations - In January 2022, the company held board meetings to approve corrections of prior accounting errors and retrospective adjustments, resulting in adjustments to historical financial statements, which have been validated by a special audit report [1] - The company’s main businesses, including photovoltaic equipment, lithium battery equipment, and packaging equipment, are operating normally, with ongoing technical research and market expansion as planned, indicating that core competitiveness and ongoing operational capacity remain unaffected [2] - The company has completed retrospective adjustments, and the current administrative penalty is not expected to have a significant adverse impact on current or future performance [2]

本次更正采用追溯重述法，核心影响集中在股东权益与盈利指标。截至2025年9月30日，公司股东权益 合计减少1675.21万元；2024-2022年末股东权益分别减少1576.90万元、1744.85万元、1729.92万元。营 收方面，2025年1-9月营收增加363.10万元，2024年减少233.03万元，2023年增加111.41万元，2022年减 少732.63万元；归母净利润则呈现差异化变动，2025年1-9月减少97.76万元，2024年增加166.74万元， 2023年减少8.89万元，2022年增加1555.79万元。公告明确，此次更正不会改变各年度财务报表盈亏性 质，也未导致期末净资产为负。 21财经1月19日电，梦洁股份(002397.SZ)）1月17日发布前期会计差错更正公告，因收到湖南证监局责 令整改通知，公司对2022-2024年度及2025年第三季度财务报表进行追溯调整。据悉，监管部门指出公 司2022-2024年存在多项跨期核算问题，包括直营专柜及子公司大方睡眠直销业务收入与成本跨期确 认、销售返利跨期冲减营业收入、职工薪酬及社保跨期计提，公司依据《企业会计准则》相关规定开展 整 ...

登录新浪财经APP 搜索【信披】查看更多考评等级 受损股民可至新浪股民维权平台登记该公司维权：http://wq.finance.sina.com.cn/ 关注@新浪证券、微信关注新浪券商基金、百度搜索新浪股民维权、访问新浪财经客户端、 新浪财经首页都能找到我们！ 一、信披违规被立案 2025年12月31日，新年钟声即将敲响之际，启迪设计（维权）发布公告因涉嫌信息披露违法违规收到中 国证监会下发的《立案告知书》。这则立案公告揭开了A股市场2026年信披监管的序幕。 信息披露违规是资本市场的顽疾，直接侵蚀市场健康的基石。启迪设计公告中并未具体说明涉嫌违规的 具体内容。不过就在公司接到《立案告知书》的前一天，启迪设计决定对公司前期会计差错进行更正， 并追溯调整多份定期报告。 上海沪紫律师事务所刘鹏律师指出立案调查的结果可能有多种：如果调查认定公司存在信息披露违法违 规行为，公司及相关责任人可能面临警告、罚款、市场禁入等行政处罚。（刘鹏律师专栏） 暂定于2021年4月28日-2025年12月31日（含当日）期间买入，并在2026年1月1日之后卖出或仍持有 而亏损的即可加入维权。（启迪设计维权入口） 二、曾进行会计差 ...

Core Viewpoint - The company Qidi Design (300500) is under investigation by the China Securities Regulatory Commission (CSRC) for suspected violations of information disclosure laws, leading to a formal case being opened against it [1]. Group 1: Company Financial Performance - In the first three quarters of 2025, Qidi Design achieved an operating income of 682 million CNY, a year-on-year decline of 29.43%, and a net profit attributable to shareholders of 43.6 million CNY, a significant increase of 354.7% [3]. - The company has made corrections to prior accounting errors and has adjusted its financial statements for the years 2020 to 2024, which affected the reported net profits for those years [4]. Group 2: Accounting Issues - The company discovered accounting errors due to misunderstandings of accounting principles, leading to adjustments in its financial statements [3][4]. - The adjustments resulted in a decrease in the 2020 net profit from 35.65 million CNY to 29.93 million CNY, while the 2021 net profit was revised upwards from 114 million CNY to 124 million CNY [4]. Group 3: Performance Commitment and Compensation - Qidi Design's subsidiary, Jia Li Da, failed to meet performance commitments set during a major asset restructuring, with a cumulative actual net profit of 208 million CNY, falling short of the required 232 million CNY [5]. - The company is actively pursuing compensation from the performance guarantors, including Li Haijian and the investment partnership, to protect the interests of the company and its shareholders [5]. Group 4: Regulatory Compliance - The company is committed to cooperating with the CSRC during the investigation and will continue to fulfill its disclosure obligations as required by regulations [6].

南财智讯12月31日电，启迪设计公告，公司将对2020年至2024年年度财务报告中的会计差错采用追溯重 述法进行更正调整。更正原因系公司接受了财政部检查组对公司2023年度会计信息的质量检查，并根据 《财政部行政处罚事项告知书》及《财政部黑龙江监管局关于启迪设计集团股份有限公司会计信息质量 检查的处理决定》开展自查，发现时任董事、全资子公司深圳嘉力达节能科技有限公司董事长李海建在 2019年到2020年期间存在资金占用情况；同时，公司对总额法与净额法区分、权责发生制应用及费用核 算的相关规定理解不够透彻，导致部分交易的会计核算未严格遵循配比原则及实质重于形式原则。涉及 更正的主要会计科目包括应收账款、预付款项、合同资产、应付账款、合同负债、应付职工薪酬、应交 税费、盈余公积、未分配利润等。归属于母公司所有者净利润调整金额分别为-5,718,772.56元（2020 年）、10,463,591.78元（2021年）、5,273,766.59元（2022年）、-14,809,863.74元（2023年）。对财务 指标的影响评估显示，本次会计差错更正及追溯调整不会导致公司已披露年度财务报表出现盈亏性质的 改变，也不 ...

登录新浪财经APP 搜索【信披】查看更多考评等级 受损股民可至新浪股民维权平台登记该公司维权：http://wq.finance.sina.com.cn/ 2025年4月29日，公司披露了《关于前期会计差错更正及相关定期报告更正的公告》：自查发现2023年 度、2024年度存在董事长控制的珠海市运泰利控股发展有限公司通过第三方占用公司资金，公司对2023 年年度报告及2023年3季报、2024年1-3季报中涉及关联方非经营性资金占用相关的货币资金、其他应收 款、信用减值损失、利息收入等报表项目进行了会计差错更正。 索赔区间：2023年10月28至2025年4月28日之间买入，且2025年4月29日及以后卖出或继续持有的投 资者，包括个人投资者和机构投资者。（长园集团维权入口） （本文由万商天勤（上海）律师事务所刘彦梅律师供稿，不代表新浪财经的观点。刘彦梅律师，中国证 券业协会讲师，辽宁大学法律硕士，主要从事金融诉讼、公司诉讼。具有保荐代表人（投资银行）资 格、证券从业资格、基金从业资格，具有20年以上法律实务经验。目前已通过CPA审计、经济法、会 计、战略，是为数不多的具有投行、财务思维的律师。刘彦梅律师在证 ...

中国经济网北京12月29日讯 臻镭科技(688270.SH)近日发布公告称，公司于2025年12月26日收到中 国证券监督管理委员会（以下简称"中国证监会"）下发的《立案告知书》（编号：证监立案字 01120250044号），因公司涉嫌信息披露违法违规，根据《中华人民共和国证券法》《中华人民共和国 行政处罚法》等法律法规，中国证监会决定对公司予以立案。 臻镭科技表示，目前公司各项经营管理、业务及财务状况均正常。公司于2025年12月25日披露《关 于前期会计差错更正的公告》。立案期间，公司将积极配合中国证监会的相关工作，并严格按照监管要 求及时履行信息披露义务。 臻镭科技在2025年12月25日披露的关于前期会计差错更正的公告中表示，公司本次会计差错更正将 影响2022年半年度报告至2025年第三季度报告相关财务数据及披露信息，主要涉及应收账款、存货、未 分配利润、营业收入、营业成本、销售费用、信用减值损失、资产减值损失以及利润等报表科目，不会 导致公司已披露的相关年度报表出现盈亏性质的改变。 臻镭科技全资子公司杭州城芯科技有限公司2022年营业收入中存在842.65万元收入（占2022年度营 业收入3.47 ...

Summary of Key Points Core Viewpoint - The company has announced a correction of prior accounting errors, which will not affect the profit or loss nature of previously disclosed annual reports [1]. Group 1: Overview of Prior Accounting Errors - On December 18, 2025, the company received an administrative regulatory decision from the Hebei Securities Regulatory Bureau, indicating that there were issues with the aging of estimated receivables, leading to an under-provision of bad debt reserves by 2.1491 million yuan for the year 2023 [2]. - The company will correct these accounting errors and make retrospective adjustments to the financial statements for 2023, 2024, and the third quarter of 2025 [2][4]. Group 2: Impact on Financial Status and Operating Results - The retrospective adjustments will not change the profit or loss nature of the previously disclosed periodic reports [4]. - For 2023, the bad debt provision balance was adjusted from 198,840,800.86 yuan to 200,989,898.71 yuan, resulting in an increase in credit impairment losses of 2,149,097.85 yuan and a decrease in net profit by 1,826,733.17 yuan, adjusting the net profit attributable to shareholders to -10,540,659.82 yuan [5]. - For 2024, the bad debt provision balance was adjusted from 227,158,855.02 yuan to 230,440,253.77 yuan, leading to an increase in credit impairment losses of 1,132,300.90 yuan and a decrease in net profit by 962,455.76 yuan, adjusting the net profit attributable to shareholders to -46,810,706.86 yuan [5]. Group 3: Audit and Board Review - The Audit Committee reviewed and approved the proposal for correcting the accounting errors, confirming compliance with relevant accounting standards and disclosure rules [9][10]. - The Board of Directors also approved the proposal, emphasizing the need for improved financial controls to prevent similar issues in the future [10]. Group 4: Other Information - The company has publicly disclosed the corrected financial statements and related notes on the Shenzhen Stock Exchange [12]. - The company expressed apologies for any inconvenience caused to investors and committed to enhancing the supervision and training of financial personnel to improve the quality of financial information [12].

Core Viewpoint - The company, Guangdong Zhongsu New Materials Co., Ltd., is facing regulatory scrutiny due to declining product prices and retrospective adjustments to financial data over the past three years [1][7]. Financial Performance - The company's revenue for the years 2022 to 2025 (Q1) was approximately CNY 493 million, CNY 537 million, CNY 700 million, and CNY 152 million respectively, with net profits of CNY 51.92 million, CNY 79.24 million, CNY 100 million, and CNY 25.81 million [3][4]. - The gross profit margins for the same periods were 26%, 31.52%, 30.63%, and 33.20% respectively, indicating an overall improvement in profitability despite declining product prices [4]. Product Pricing Trends - The average selling price of high-performance engineering materials decreased from CNY 25,400 per ton in 2022 to CNY 18,700 per ton in 2023, while the price of specialty functional materials remained relatively stable [5]. - The company attributes the price decline of high-performance materials to fluctuations in upstream raw material prices and changes in product mix [5]. Customer Dynamics - The company’s largest customer, Yuyiao Ke, was noted to have fluctuated in its status as a top client, raising concerns about the stability and authenticity of sales [6]. - Sales to Yuyiao Ke dropped by 86.74% in 2024, and there were no transactions in the first quarter of 2025, attributed to changes in downstream demand and the customer's operational decisions [6]. Compliance and Financial Adjustments - The company is undergoing retrospective adjustments to its financial statements for 2022 to 2024, including changes to R&D expenses and operating costs, which have raised compliance concerns [8]. - The company reported a total of CNY 2.979 million in tax penalties due to prior year corrections, asserting that these issues do not indicate significant violations of regulations [8]. Internal Control and Operational Issues - The company has acknowledged issues with low inventory turnover rates, which were below industry averages, and a decline in capacity utilization rates from 84.01% in 2023 to 68.37% in 2025 [12][14]. - The company plans to address these operational challenges by introducing new clients in the automotive and energy storage sectors and gradually replacing existing production capacity with new investments [14].

Group 1 - The company, Jushi Holdings, announced that its eighth second board meeting was held on December 26, 2025, where it reviewed the proposal regarding the correction of prior accounting errors and retrospective adjustments [1] - For the first half of 2025, the revenue composition of Jushi Holdings was as follows: 39.53% from the metal products industry, 37.06% from general equipment manufacturing, 16.9% from the textile industry, and 6.5% from other businesses [1] - As of the report date, Jushi Holdings had a market capitalization of 7.8 billion yuan [1] Group 2 - The news highlights a significant increase in the prices of gold, platinum, and silver, all reaching historical highs, attributed to a depreciation of the US dollar [1] - Experts suggest that the independence of the Federal Reserve is being compromised, leading to potential crises in the financial markets [1] - A former Federal Reserve governor indicated that substantial interest rate cuts could be necessary to revive the real estate market [1]