证券代码 ：600516 证券简称： 方大炭素 公告编号：2025-029 方大炭素新材料科技股份有限公司 关于会计差错更正的公告 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： 方大炭素新材料科技股份有限公司（以下简称方大炭素或公司）本次前期 会计差错更正为追溯调整母公司2022年半年度及年度资产负债表、利润表、现 金流量表及2023年半年度资产负债表和2023年年度母公司利润表。 二、本次会计差错更正具体情况及影响 公司本次前期会计差错更正及追溯调整，不影响合并报表数据，不会导致 母公司相关年度的盈亏性质发生改变，不会对公司当期及后期财务状况和生产 经营产生重大影响。 公司于2025年6月27日召开第九届董事会第十二次临时会议和第九届监事 会第十一次会议，审议通过了《关于会计差错更正的议案》，同意公司根据《企 业会计准则第28号—会计政策、会计估计变更和差错更正》及《公开发行证券 的公司信息披露编报规则第19号—财务信息的更正及相关披露》等相关规定， 对2022年半年度至2023年度母公司财务报表的会计差错 ...

Core Viewpoint - The company has announced a delay in the disclosure of the audit report for correcting prior accounting errors due to the substantial workload involved in the process [1][2] Group 1 - The company's board approved a proposal to correct prior accounting errors in accordance with relevant accounting standards and regulations [1] - The audit work is being actively pursued, but the company is unable to complete it as originally planned due to the extensive nature of the tasks involved [1] - The company expresses apologies for any inconvenience caused to investors during this delay and seeks their understanding [2] Group 2 - The company is enhancing communication and collaboration with the accounting firm, increasing the number of professionals involved to expedite the audit process [2] - The company is committed to adhering to legal and regulatory requirements while ensuring the quality of the audit work [2]

Core Viewpoint - Zhongtong Guomai Communication Co., Ltd. has applied to the Shanghai Stock Exchange to revoke the delisting risk warning and other risk warnings, as the conditions triggering these warnings have been eliminated [1][2]. Financial Reporting and Audit - The company received an audit report for the 2023 annual report that was unable to express an opinion due to limitations in the confirmation procedures for accounts receivable, inventory, and revenue [1][2]. - The 2024 annual report is expected to receive a standard unqualified audit opinion, as the issues affecting the 2023 report have been resolved [1][2]. - The company has established a special collection team to expedite the recovery of accounts receivable and has achieved a response rate of 80%-90% for major items [1][2]. Audit Procedures - The audit procedures for accounts receivable included verifying the validity and accuracy of contracts, invoices, and related documents, as well as assessing the adequacy of bad debt provisions [2][3]. - For inventory, the audit involved physical verification and assessment of net realizable value to ensure proper impairment provisions [2][3]. - Revenue recognition was audited by verifying contracts, invoices, and related documents, and ensuring compliance with accounting standards [3][4]. Specific Audit Findings - For the 2023 fiscal year, the reported amounts for accounts receivable, revenue, and inventory were as follows: - Accounts Receivable: CNY 602.82 million, with a confirmation response rate of 77.71% [4]. - Revenue: CNY 306.18 million, with a confirmation response rate of 82.43% [4]. - Inventory: CNY 378.90 million, with a confirmation response rate of 70.72% [4]. - The 2024 fiscal year showed an increase in reported amounts: - Accounts Receivable: CNY 793.81 million, with a confirmation response rate of 80.04% [6]. - Revenue: CNY 355.43 million, with a confirmation response rate of 81.65% [6]. - Inventory: CNY 242.22 million, with a confirmation response rate of 74.27% [6]. Adjustments and Corrections - The company has made retrospective adjustments to financial statements for the years 2015-2023 due to errors in revenue and cost recognition, impacting net profit and other financial metrics [15][17]. - Specific adjustments included a reduction in revenue of CNY 2.40 million and a reduction in net profit of CNY 6.14 million due to unrecognized income from certain projects [15][17]. - The company has also recognized impairment losses on inventory amounting to CNY 24.93 million, reflecting a more cautious approach to inventory valuation [18].

Core Viewpoint - Zhongtong Guomai Communication Co., Ltd. has successfully completed its bankruptcy reorganization in 2024, which has improved the efficiency of confirmation procedures for major financial items, leading to a significant increase in the response rate for confirmations of accounts receivable, inventory, and revenue [1][4]. Financial Performance - The company reported accounts receivable of approximately 602.82 million yuan, revenue of about 306.18 million yuan, and inventory of around 378.90 million yuan for the previous year [3]. - For 2024, the reported figures increased to approximately 793.81 million yuan in accounts receivable, 355.43 million yuan in revenue, and 242.22 million yuan in inventory [5]. Confirmation Procedures - In 2023, the confirmation amounts for accounts receivable were approximately 503.69 million yuan, with a response rate of 83.56%, while the response rate for revenue confirmations was 88.72% [3]. - In 2024, the confirmation amounts increased to about 688.02 million yuan for accounts receivable, with a response rate of 86.67%, and 92.09% for revenue confirmations [5]. Audit Procedures - The audit procedures included detailed testing of accounts receivable, inventory, and revenue, with significant portions of the amounts confirmed through contracts, invoices, and acceptance documents [1][5]. - The audit team spent approximately four months on-site, involving over 20 personnel [1]. Adjustments and Corrections - The company made retrospective adjustments to its financial statements for the years 2017 to 2023, correcting errors related to accounts receivable, inventory, accounts payable, revenue, and net profit [1][4]. - Specific measures were taken to improve the collection of overdue accounts, including the establishment of a special collection team and regular reconciliation with clients [12][13].

6月18日，宋城演艺（300144.SZ，股价8.78元，市值230.27亿元）发布公告称，公司于近日收到中国证 券监督管理委员会浙江监管局（以下简称"浙江证监局"）出具的《关于对宋城演艺发展股份有限公司及 相关人员采取出具警示函措施的决定》（以下简称"警示函"）。 浙江证监局认为，该行为违反了《上市公司信息披露管理办法》的相关规定，决定对公司及公司董事长 张娴、总裁商玲霞、财务总监陈胜敏、董事会秘书赵雪璎分别采取出具警示函的监管措施，并记入证券 期货市场诚信档案。 《每日经济新闻》记者获悉，2023年，宋城演艺的联营企业Huafang Group Inc.（花房集团）有一家参 股25%的公司被警方调查，导致花房集团无法向宋城演艺提供经核数师审核的年度业绩。宋城演艺的年 审会计师因此对公司2022年度财务报表发表了保留意见。2024年3月，花房集团在其2022年度原有的合 并报表基础上追加确认了1.55亿元预计损失和约1991万元投资公允价值损失，使得宋城演艺需要同步大 幅更正2022年财报。 记者了解到，花房集团为宋城演艺参股35.35%的联营企业，主要从事音视频直播娱乐及社交网络服 务。宋城演艺是花房集团 ...

Core Viewpoint - Xi'an Blite Technology Co., Ltd. received an inquiry letter from the Shanghai Stock Exchange regarding its 2024 annual report, prompting the company to provide detailed responses about its customer relationships, sales practices, and revenue recognition policies [1][2]. Group 1: Financial Performance - The company achieved operating revenue of 1.323 billion yuan in the reporting period, representing a year-on-year increase of 15.02% [2]. - Revenue is primarily derived from direct sales, with the aerospace sector being the main source of income [2]. Group 2: Customer Analysis - The company was asked to explain the background, cooperation history, industry fields, sales content, sales amounts, and changes in its top ten customers [3][4]. - The top four customers are state-owned enterprises in the aerospace sector, accounting for 86.84% of the total accounts receivable from the top ten customers [10]. Group 3: Sales and Revenue Recognition - The company confirmed that all sold equipment, except for those sold under EXW terms to overseas customers, has been installed and is operational [17]. - The revenue recognition policy was updated to include scenarios where revenue can be recognized upon receiving customer acceptance reports, even if the products are not immediately shipped [18][19]. Group 4: Market Position and Comparison - The company’s revenue growth over the past three years aligns with the performance of its listed peers in the aerospace sector, indicating no anomalies in its growth trajectory [15][14]. - The company continues to expand its applications in the aerospace field, which has contributed to its sustained revenue growth [14].

Core Viewpoint - Guilin Tourism Co., Ltd. received a regulatory warning from the Guangxi Securities Regulatory Bureau due to accounting errors related to the treatment of debts from loss-making subsidiaries and misclassification of investment properties [2][3]. Group 1: Accounting Errors - The company corrected accounting errors related to the debts of its loss-making subsidiary, Guilin Lipu Fengyu Rock Tourism Co., Ltd., which reported total assets of 43.97 million yuan and a net asset of -74.25 million yuan at the end of 2022 [3]. - The company acknowledged that the debts owed by the subsidiary had incurred substantial losses and were unlikely to be recoverable, leading to adjustments in the consolidated financial statements [4]. Group 2: Misclassification of Investment Properties - Guilin Tourism also identified misclassifications in its investment properties, particularly concerning Guilin Guizhun Investment Co., Ltd. and Guilin Qintan Passenger Transport Station Co., Ltd. [5]. - The company determined that certain assets classified as "investment properties" did not meet the criteria for such classification and should be reclassified as "fixed assets" and "intangible assets" [7]. Group 3: Regulatory Response - The Guangxi Securities Regulatory Bureau issued a warning letter to Guilin Tourism, which will be recorded in the securities and futures market integrity archive [2]. - The company stated that the warning would not affect its normal production and operational activities, and it is committed to submitting a written rectification report as required [2].

Core Viewpoint - The article discusses the increasing number of accounting errors among listed companies, with over 40 companies correcting such errors in 2025, highlighting the distinction between unintentional accounting errors and intentional financial fraud [1] Group 1: Accounting Errors - Accounting errors are defined as omissions or misstatements in previous financial reports due to incorrect application of accounting standards, and they are considered unintentional [1] - Some companies have misused the term "accounting error" to cover up financial fraud, as seen in cases like Kangmei Pharmaceutical and Oriental Group [1] Group 2: Specific Company Adjustments - Keda Control has made accounting adjustments for multiple reporting periods, including annual and quarterly reports from 2022 to 2024, due to errors in revenue recognition related to its new energy charging and swapping business [2][3] - The adjustments were necessary because the company initially recognized revenue using the gross method instead of the net method, which is appropriate when the company does not have control over the electricity supplied [4] Group 3: Regulatory Guidance - The Ministry of Finance has provided practical guidance on revenue recognition for charging station businesses, indicating that companies should recognize revenue based on the net method when they do not have control over the electricity [5][8] Group 4: Company Performance - A company established in 2000 and listed in 2021 has reported a revenue of 434 million yuan in 2024, a year-on-year increase of 1.76%, but its net profit decreased by 37.42% to 34.51 million yuan [9] - The company has high accounts receivable, with the ratio of accounts receivable to revenue increasing over the last three years, indicating potential liquidity issues [9] - In the first quarter of 2025, the company reported a loss of 6.14 million yuan, attributed to increased marketing and R&D expenses [10] Group 5: Robotics Business Development - The company is focusing on the development of mining robots, with several models already in use in coal mines, and aims to enhance its technology for specialized mining applications [10] - However, the R&D expenditure for the robotics business was less than 5 million yuan in 2024, raising concerns about the commitment to this segment [11]

Core Viewpoint - The article discusses the increasing number of accounting errors among listed companies, with over 40 companies correcting accounting errors in 2025, raising concerns about accounting quality and potential misuse of accounting error corrections to cover up financial fraud [1] Group 1: Accounting Errors - Accounting errors are defined as omissions or misstatements in financial statements due to incorrect application of accounting standards, distinguishing them from intentional financial fraud [1] - Companies like Kangmei Pharmaceutical and Oriental Group have misused accounting error corrections to disguise financial fraud, highlighting the risks associated with such practices [1] Group 2: Specific Adjustments by Company - Sunyu Precision's accounting error corrections involve multiple categories, including adjustments to operating income, operating costs, total profit, net profit, accounts receivable, and inventory [2] - The adjustments stem from various issues, including: - Transitioning from gross to net revenue recognition for raw materials and semi-finished products [3] - Adjustments for revenue recognition across periods related to AGV robot integration solutions [4] - Delayed depreciation for machinery and production facilities [5] - Incorrect accounting treatment of financing leases [6] - Adjustments for unaccounted sales expenses and internal transactions regarding VAT [7] Group 3: Audit Quality Concerns - The audit firm responsible for Sunyu Precision's financial statements received a regulatory letter due to inadequate audit procedures, including insufficient attention to revenue and accounts receivable audits [8] - Specific issues included failure to verify inventory and fixed assets properly, discrepancies in audit documentation, and neglecting internal control deficiencies [9] Group 4: Financial Performance - Sunyu Precision has experienced a continuous decline in performance, with year-on-year revenue changes of 16.72%, -2.65%, and -4.92%, and net profit changes of 39.73%, -38.97%, and -53.31% over the last three years [10] - The company reported a loss in the first quarter of the year, with revenue of 116 million and a net profit decline of 206.98% [10] Group 5: Future Growth Prospects - Despite ongoing performance challenges, Sunyu Precision is expanding its robotics business, particularly in high-end equipment manufacturing, with successful applications of AGV robots in the automotive sector [12][13]

Core Viewpoint - Runze Technology has a market position that is inferior to its peers, yet its gross margin significantly exceeds that of its competitors, raising questions about the authenticity of its financial data and operational strength [1][19][36] Financial Data Anomalies - Runze Technology reported a substantial accounting error involving nearly 3 billion yuan in revenue adjustments due to a change in revenue recognition method from "gross method" to "net method" [4][6] - The company's revenue growth figures were misleading prior to the accounting correction, with a reported 139.11% growth for the first three quarters of 2024, which drastically fell to 0.32% post-correction [9][10] - The gross margin of Runze Technology has been consistently high at around 50%, while its peers like Wangguo Data and Century Interconnect have gross margins between 20% and 30% [19][34] Cost Structure Concerns - The cost structure of Runze Technology shows significant discrepancies, with operational costs for its AIDC business rising from 3.13% in 2023 to 21.79% in 2024, while equipment costs dropped from 32.72% to 9.62% [14][15] - The company's depreciation and interest expenses are notably lower than those of its competitors, raising questions about potential earnings management practices [34][36] Market Position and Competitiveness - Runze Technology ranks fifth among third-party data center service providers in China, according to industry reports, indicating a weaker market position compared to its competitors [17][19] - Despite its lower market share, the company claims to have a competitive edge through its unique operational model and resource advantages, which may not be entirely substantiated given the financial discrepancies [36][36] Revenue and Expense Matching - There are concerns regarding the alignment of electricity expenses with the company's revenue growth, as electricity costs have not increased in line with revenue, suggesting potential inefficiencies [26][27] - The company's financial practices, particularly regarding electricity pricing and depreciation, have drawn scrutiny from regulators, indicating a need for transparency [28][29]