Financial Overview - The total assets of the company increased from 4,575,288,645.26 RMB to 5,365,398,989.74 RMB, reflecting a growth of approximately 17.3% [1][2] - The total liabilities decreased from 3,832,853,645.79 RMB to 3,309,039,242.23 RMB, a reduction of about 13.7% [1][2] - The total equity increased significantly from 742,434,999.47 RMB to 2,056,359,747.51 RMB, indicating a growth of approximately 177.7% [2][4] Income Statement Highlights - The company's operating revenue decreased from 345,258,607.16 RMB to 144,155,909.33 RMB, a decline of about 58.3% [2][3] - Operating costs also decreased from 240,209,561.25 RMB to 192,289,897.52 RMB, a reduction of approximately 20% [2][3] - The net profit for the period was -87,826,200.87 RMB, compared to a profit of 33,544,848.71 RMB in the previous period, indicating a significant loss [2][5] Cash Flow Analysis - The net cash flow from operating activities was -230,121,175.22 RMB, compared to a positive cash flow of 281,624,431.09 RMB in the previous period [3][4] - Cash flow from investing activities was -176,915,736.63 RMB, indicating a decrease in cash due to investments [3][4] - The net cash flow from financing activities was 976,340,872.71 RMB, a significant increase compared to -3,697,448.88 RMB in the previous period [3][4] Key Ratios - Basic and diluted earnings per share were both -0.23, compared to 0.10 in the previous period, indicating a decline in profitability [2][5] - The company's current ratio and quick ratio are not explicitly provided but can be inferred from the changes in current assets and liabilities [1][2]

Core Viewpoint - Jiangxi Mubang High-Tech Co., Ltd. announced corrections to accounting errors affecting its financial statements for 2024, following regulatory inquiries and internal reviews [1][3]. Summary by Sections Reasons and Specifics of the Accounting Error - The company identified that part of the funds from fundraising and self-owned capital was misallocated to suppliers, which subsequently flowed into the control of the controlling shareholder and its affiliates [1][3]. - The company received regulatory inquiries from the Shanghai Stock Exchange and the China Securities Regulatory Commission, prompting the need for corrections [1][3]. Impact on Financial Statements - The corrections will affect the consolidated balance sheet, profit statement, and cash flow statement for the first three quarters and the full year of 2024, as well as the parent company's financial statements [3][4]. - The adjustments will not change the profit or loss nature of the previously disclosed annual report and will not harm the interests of the company or its shareholders [3][4]. Specific Adjustments - Key adjustments include: - Prepayments increased from 37.40 million to 43.11 million - Other receivables decreased from 318.60 million to 302.11 million - Inventory decreased from 451.76 million to 330.76 million - Total assets decreased from 5.54 billion to 5.37 billion [2][4]. Approval Process - The corrections were approved in meetings held on August 27, 2025, by the company's board and supervisory committee [9].

Group 1 - The company, Shenzhen Changfang Group Co., Ltd., has been subjected to risk warnings due to violations related to financial reporting, specifically involving its subsidiary, Changfang Group Kangmingsheng (Shenzhen) Technology Co., Ltd., which inflated profits and accounts receivable through unrecorded sales rebates [1][2] - The company disclosed that the violations led to false records in the annual reports for 2020 and 2021, prompting the Shenzhen Stock Exchange to implement risk warnings on the company's stock starting January 13, 2025 [1][2] - The company has taken corrective measures, including a review and correction of accounting errors from 2021, which were approved in a board meeting and audited by Zhongxing Cai Guanghua Accounting Firm [2][3] Group 2 - The company has committed to improving its management controls and governance to enhance the quality of information disclosure following the identified violations [3] - The company will continue to monitor the situation regarding the risk warnings and fulfill its information disclosure obligations as per legal requirements [3]

Core Viewpoint - The Shanghai Stock Exchange has criticized ST Houlvwa for accounting errors and has mandated corrective actions following a report of premature revenue recognition and pricing anomalies in 2023 [1][2]. Group 1: Company Financial Adjustments - ST Houlvwa discovered that some sales in 2023 had prematurely recognized revenue, leading to discrepancies in financial data reported in periodic reports [2]. - The company will adjust its financial statements for 2023 and the first half of 2024, with net profit reductions of approximately 95.64 million yuan and 37.66 million yuan, representing 89.81% and 47.82% of the pre-adjustment amounts, respectively [2]. - Total profit adjustments for the same periods are approximately 108 million yuan and 4.40 million yuan, accounting for 80.05% and 46.73% of the pre-adjustment amounts, respectively [2]. Group 2: Company Governance and Disciplinary Actions - The Shanghai Stock Exchange's disciplinary committee has issued a public reprimand to the company's then-chairman and general manager Liu Jingping, as well as the then-financial director Yu Hui, due to the identified violations [2]. - The disciplinary actions are based on the company's failure to comply with the regulations outlined in the Stock Listing Rules and related guidelines [2]. Group 3: Company Market Position - As of the latest report, ST Houlvwa has a market capitalization of 3.8 billion yuan [4]. - The company's revenue for the year 2024 is entirely derived from the pharmaceutical manufacturing sector, indicating a focused business model [3].

Core Viewpoint - The document outlines the accounting policies, estimates, and error correction approval and disclosure system of Beijing Shuangjie Electric Co., Ltd, aiming to enhance the relevance, reliability, and completeness of financial reporting and information disclosure [2][11]. Chapter Summaries Chapter 1: General Principles - The purpose of the system is to standardize the application of accounting policies and estimates, improve management of changes, and ensure timely and complete information disclosure [2]. Chapter 2: Scope of Changes - Accounting policy changes refer to alterations in principles, bases, and methods used for accounting recognition, measurement, and reporting [3]. - Consistency in accounting policies is required for similar transactions, with changes allowed only under specific conditions such as legal requirements or improved reliability of information [3][4]. Chapter 3: Handling Changes and Errors - Changes in accounting estimates are based on the latest available information and affect the book value of assets or liabilities [4]. - Major accounting errors, defined as those affecting the reliability of financial statements, must be adjusted in the retained earnings of the earliest period [5][6]. Chapter 4: Approval and Disclosure of Policy Changes - Changes in accounting policies require sufficient evidence of their reasonableness and must be approved by the board of directors, with disclosure obligations to the Shenzhen Stock Exchange [7][8]. Chapter 5: Approval and Disclosure of Estimate Changes - Significant changes in accounting estimates must be reported similarly to policy changes, with specific thresholds for board approval and disclosure [9][10]. Chapter 6: Approval and Disclosure of Major Errors - Major accounting errors must be reported and disclosed following board approval, with specific criteria for when a special audit report is required [10]. Chapter 7: Supplementary Provisions - The system is subject to interpretation by the board of directors and is effective upon approval by the shareholders' meeting [11].

Core Viewpoint - The company has announced corrections to its financial statements for the first half and third quarter of 2024 due to accounting errors, which will not affect the annual financial statements for 2024 [1][2]. Financial Impact - The adjustments to the consolidated income statement for the first half of 2024 include: - Operating revenue adjusted from 470,368,952.07 to 316,837,887.42, a decrease of 153,531,064.65 [2] - Operating cost adjusted from 350,671,733.00 to 197,140,668.35, a decrease of 153,531,064.65 [2] - The adjustments to the consolidated income statement for the third quarter of 2024 include: - Operating revenue adjusted from 500,214,692.71 to 416,584,306.71, a decrease of 83,630,386.00 [2] - Operating cost adjusted from 346,388,412.68 to 262,758,026.68, a decrease of 83,630,386.00 [2] Governance and Compliance - The audit committee has reviewed the corrections and confirmed that they comply with relevant accounting standards and disclosure rules, ensuring that the financial data reflects the company's financial status accurately [3]. - The board of directors has also approved the corrections, emphasizing the importance of accurate financial reporting for improving the quality of financial information [3]. - The supervisory board has concurred with the audit committee and board's decisions, affirming that the correction process adheres to legal and regulatory requirements [4]. Future Measures - The company has committed to enhancing its financial oversight and monitoring to prevent similar accounting errors in the future, expressing regret for any inconvenience caused to investors [4].

Core Viewpoint - Zhejiang Haizheng Pharmaceutical Co., Ltd. has corrected accounting errors in its financial statements for the years 2021, 2022, and 2023, which has impacted its reported revenues, costs, and profits [1]. Financial Summary 2021 Financial Statements - The corrected consolidated income statement for 2021 shows total operating revenue of RMB 11,572,039,167.66, an increase from RMB 11,354,395,743.16 in the previous year [1]. - Total operating costs were adjusted to RMB 10,932,530,923.39 from RMB 10,761,672,748.74, with operating costs specifically rising to RMB 6,626,576,550.00 from RMB 6,441,029,671.47 [1]. - The net profit for 2021 was revised to RMB 510,919,446.93, down from RMB 723,167,293.93 [1]. Cash Flow Analysis - The net cash flow from operating activities for 2021 was RMB 1,758,968,465.90, an increase from RMB 1,589,608,756.67 in the previous year [2]. - Cash inflows from operating activities totaled RMB 12,078,955,666.31, while cash outflows were RMB 10,319,987,200.41 [2]. - The net cash flow from investing activities was negative at RMB -515,727,836.37, compared to a positive RMB 1,007,747,830.32 in the previous year [2]. - The net cash flow from financing activities was negative at RMB -2,074,013,122.31, down from RMB -2,229,211,579.89 [3]. 2022 Financial Statements - The corrected consolidated income statement for 2022 indicates total operating revenue of RMB 11,379,008,474.81, a decrease from RMB 11,572,039,167.66 in 2021 [9]. - Total operating costs for 2022 were RMB 10,603,997,297.39, down from RMB 10,932,530,923.39 in 2021 [9]. - The net profit for 2022 was reported at RMB 491,234,445.41, a decrease from RMB 510,919,446.93 in 2021 [9]. Key Financial Ratios - The weighted average return on equity for the reporting period was 7.49% [8]. - Basic earnings per share were reported at 0.43, while diluted earnings per share were also 0.43 [9].

目 录 一、重要前期差错更正情况的鉴证报告……………………………第 1—2 页 二、关于重要前期差错更正情况的说明……………………………第 3—6 页 重要前期差错更正情况的鉴证报告 天健审〔2025〕16152 号 浙江海正药业股份有限公司全体股东： 我们鉴证了后附的浙江海正药业股份有限公司（以下简称海正药业公司）管 理层编制的《关于重要前期差错更正情况的说明》。 一、对报告使用者和使用目的的限定 五、鉴证结论 我们认为，海正药业公司管理层编制的《关于重要前期差错更正情况的说明》 符合《企业会计准则第 28 号——会计政策、会计估计变更和差错更正》和《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 （2025 年修订）》（证监会公告〔2025〕5 号）的相关规定，如实反映了对海正 药业公司 2021 年度、2022 年度、2023 年度及 2024 年度财务报表的重要差错更 正情况。 本鉴证报告仅供海正药业公司披露重要前期差错更正情况时使用，不得用作 任何其他目的。 二、管理层的责任 海正药业公司管理层的责任是提供真实、合法、完整的相关资料，按照《企 业会计准则第 28 号—— ...

证券代码：600267 证券简称：海正药业 公告编号：临 2025-45 号 浙江海正药业股份有限公司 关于前期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： ? 浙江海正药业股份有限公司（以下简称"海正药业"或"公司"）因不满 足收入确认条件或不满足总额法确认收入形成的重要前期差错追溯调整至发生 当期，涉及更正公司 2021-2024 年度合并利润表和现金流量表，不影响合并及母 公司资产负债表、母公司利润表和母公司现金流量表，亦不影响合并利润总额、 合并净利润和归属于上市公司股东的净利润。 一、概述 单位：元 主要财务指标 调整前 调整后 调整金额或比率 公司在编制 2023 年度和 2024 年度财务报表时对全资子公司浙江省医药工业 有限公司（以下简称"省医药公司"）部分原料贸易业务相关收入确认进行了前 期差错更正。基于省医药公司对 2021 年度至 2023 年度的原料贸易业务的全面自 查结果，公司于 2025 年 8 月 22 日召开的第十届董事会第六次会议，以 9 票同意、 意公司 ...

Core Viewpoint - The company has corrected accounting errors in its Q1 2025 financial report, specifically affecting revenue and cost figures, but these corrections do not impact overall profit or the balance sheet [1][2][4]. Accounting Error Correction - The company held a board meeting on August 22, 2025, to approve the correction of accounting errors in the Q1 2025 financial report, following relevant accounting standards and disclosure rules [1][4]. - The correction involved changing the recognition of certain trade transactions from "gross method" to "net method" based on the principle of prudence [1][2]. Financial Impact - The correction affects the following financial metrics for Q1 2025: - Total operating revenue was adjusted from 103,683,885.34 CNY to 45,795,675.76 CNY, a decrease of 57,888,209.58 CNY [2][3]. - Total operating costs were adjusted from 164,016,116.81 CNY to reflect the same decrease in revenue [2][3]. - The adjusted operating revenue shows a year-on-year decrease of 22.50%, attributed to a decline in the pharmaceutical segment's income [3]. Independent and Audit Committee Opinions - The independent directors and audit committee have reviewed the corrections and agree that they comply with relevant regulations, enhancing the accuracy and quality of the financial information [4][5]. Future Measures - The company emphasizes its commitment to improving the quality of information disclosure and plans to enhance training for financial personnel to prevent similar issues in the future [4].