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].

Core Points - The company reported a significant decline in revenue and net profit for the first half of 2025 compared to the same period in 2024, with revenue decreasing by 19.32% to approximately 255.64 million yuan and net profit dropping by 75.76% to approximately 11.09 million yuan [1][2][5] - The company has not proposed any cash dividends or stock bonuses for this reporting period [1] - The company underwent a correction of accounting errors, which led to restatements of previous financial data, but this did not affect the overall financial position or the nature of profits and losses disclosed in prior reports [4][5] Financial Performance - Revenue for the reporting period was approximately 255.64 million yuan, down from approximately 316.84 million yuan in the previous year [1] - Net profit attributable to shareholders was approximately 11.09 million yuan, a decrease from approximately 45.75 million yuan in the same period last year [1] - The net cash flow from operating activities increased significantly by 484.53% to approximately 61.84 million yuan [1] - Basic and diluted earnings per share fell by 72.73% to 0.03 yuan per share [1] Shareholder Information - The company has a total of 48,680,000 ordinary shareholders, with the largest shareholder holding 19.93% of the shares [6][7] - There were no changes in the controlling shareholder or actual controller during the reporting period [5]

Core Viewpoint - The company, Hunan Jingfeng Pharmaceutical Co., Ltd., has reported no cash dividends or stock bonuses for the current reporting period, and it has acknowledged accounting errors that require adjustments to previous financial statements [3][4]. Company Overview - Hunan Jingfeng Pharmaceutical Co., Ltd. has not experienced significant changes in its operational status during the reporting period [6]. Financial Data and Indicators - The company issued "16 Jingfeng 01" bonds with a principal of 800 million yuan, of which 505.36 million yuan has been repaid, leaving 294.64 million yuan overdue as of December 31, 2023. The latest extension agreement for repayment is set until June 30, 2024 [4]. - The company has calculated that it needs to accrue additional penalties of 20.96 million yuan for 2023 and 9.26 million yuan for the first half of 2024 due to the default situation triggered by the inability to repay the principal [4]. Shareholder Information - The company has not experienced any changes in its controlling shareholder or actual controller during the reporting period [6].

Meeting Overview - The fifth meeting of the board of directors was held on August 12, 2025, with all seven directors present, meeting the legal quorum requirements [1] - The meeting was chaired by Chairman Sun Zhen, and the procedures complied with the Company Law and the company's articles of association [1] Resolutions Passed - A resolution was passed regarding a sales employee suspected of embezzlement through forgery of company documents, leading to a report to the Beijing Public Security Bureau [1] - The company will correct accounting errors from Q4 2023 to Q1 2025 using retrospective restatement, affecting multiple financial reports including the 2023 annual report and 2024 quarterly reports [1] Employee Stock Ownership Plan - The board decided to revoke the shares and benefits of an employee in the stock ownership plan due to legal violations, impacting the performance assessment of their department [2] - The resolution regarding the 2025 semi-annual report was approved, confirming that it accurately reflects the company's operational status without any misleading statements [2] Fund Management - The board reviewed the management of raised funds for the first half of 2025, ensuring compliance with relevant regulations and preparing a special report on fund usage [3] - A resolution was passed to establish a dedicated fund account for a subsidiary, aimed at improving fund utilization efficiency and aligning with the company's long-term development needs [3]

Core Viewpoint - The company has corrected prior accounting errors due to fraudulent activities by an employee, leading to adjustments in financial statements for 2023, 2024, and 2025 [1][2][3] Summary by Relevant Sections Reasons for Prior Accounting Error Corrections - A sales employee was found to have committed fraud by forging customer seals and sales contracts, resulting in fictitious sales and misappropriation of company assets. The company reported this to the police and decided to correct the financial data based on self-examination and prudence [1][2] Impact on Financial Condition and Operating Results Impact on 2023 Financial Statements - Accounts Receivable: Adjusted from ¥789,497,749.79 to ¥769,093,182.88, a decrease of ¥20,404,566.91 - Total Current Assets: Adjusted from ¥2,313,632,928.59 to ¥2,293,228,361.68, a decrease of ¥20,404,566.91 - Deferred Tax Assets: Adjusted from ¥13,259,151.37 to ¥15,956,890.76, an increase of ¥2,697,739.39 - Total Assets: Adjusted from ¥2,650,550,267.75 to ¥2,632,843,440.23, a decrease of ¥17,706,827.52 - Total Liabilities: Adjusted from ¥1,075,719,929.02 to ¥1,073,300,291.27, a decrease of ¥2,419,637.75 - Net Profit: Adjusted from ¥27,060,548.20 to ¥11,773,358.43, a decrease of ¥15,287,189.77 [3][4] Impact on 2024 Financial Statements - Accounts Receivable: Adjusted from ¥855,038,169.12 to ¥746,296,613.95, a decrease of ¥108,741,555.17 - Total Assets: Adjusted from ¥2,418,225,621.54 to ¥2,324,590,657.82, a decrease of ¥93,634,963.72 - Net Profit: Adjusted from ¥24,140,731.37 to ¥8,853,541.60, a decrease of ¥15,287,189.77 [4][5] Impact on 2025 Financial Statements - Total Assets: Adjusted from ¥2,173,019,347.68 to ¥2,079,375,660.33, a decrease of ¥93,643,687.35 - Net Profit: Adjusted from -¥184,459,453.89 to -¥244,997,018.78, a decrease of ¥60,537,564.89 [5][6]

Core Viewpoint - The company announced a correction of prior accounting errors, which will not affect the profit or loss nature of previously disclosed financial statements, nor will it result in negative net assets in the disclosed annual financial statements [1] Group 1: Reasons for Accounting Error Correction - The correction was prompted by the discovery of a sales employee suspected of embezzlement, who forged company client seals and sales contracts to fabricate sales transactions and illegally appropriate company assets [1] Group 2: Impact on Financial Statements - The accounting error correction affects financial data from Q4 2023 to Q1 2025, including adjustments to the consolidated balance sheet and the parent company's balance sheet [2] - For the consolidated balance sheet as of December 31, 2023, accounts receivable was adjusted from 789,497,749.79 to 769,093,182.88, a decrease of 20,404,566.91 [2] - Total assets were adjusted from 2,650,550,267.75 to 2,632,843,440.23, a decrease of 17,706,827.52 [2] - The total liabilities were adjusted from 1,075,719,929.02 to 1,073,300,291.27, a decrease of 2,419,637.75 [2] - The total equity attributable to shareholders was adjusted from 1,574,830,338.73 to 1,559,543,148.96, a decrease of 15,287,189.77 [2] Group 3: Impact on Profit and Loss Statements - For the consolidated income statement for 2023, operating revenue was adjusted from 2,692,016,491.79 to 2,673,948,512.12, a decrease of 18,067,979.67 [3] - Net profit was adjusted from 27,060,548.20 to 11,773,358.43, a decrease of 15,287,189.77 [3] - Basic earnings per share were adjusted from 0.11 to 0.04, a decrease of 0.07 [3] Group 4: Future Financial Statements Impact - The adjustments will also affect the financial statements for 2024, including a decrease in accounts receivable and total assets for various reporting periods [4][5][6] - For the consolidated income statement for the first quarter of 2024, operating revenue was adjusted from 593,713,825.36 to 547,014,415.08, a decrease of 46,699,410.28 [4] - The net profit for the first quarter of 2024 was adjusted from 31,533,311.08 to -7,376,280.10, a decrease of 38,909,591.18 [4]

Core Viewpoint - Kaewang Technology (301182.SZ) has received regulatory measures from the China Securities Regulatory Commission (CSRC) and the Shenzhen Stock Exchange due to accounting errors in financial disclosures, which the company is committed to rectifying [1][2][3]. Regulatory Actions - The CSRC's Henan Regulatory Bureau issued an administrative regulatory measure decision (2025) 18, highlighting the company's accounting errors and the responsibilities of its executives [3]. - The Shenzhen Stock Exchange issued a regulatory letter (2025) 109, indicating that the company violated listing rules by inaccurately disclosing financial data in its reports for the first three quarters of 2024 [2]. Financial Reporting Issues - Kaewang Technology corrected its revenue recognition method from gross to net for its "purchase of raw materials + finished product assembly" business, leading to restatements of its financial reports for the first quarter, half-year, and third quarter of 2024 [2][3][4]. - The company acknowledged that its financial data for these periods was inaccurate, violating the Information Disclosure Management Measures [3]. Financial Performance - For the year 2024, Kaewang Technology reported a revenue of 596.09 million yuan, a year-on-year increase of 9.12%, but a net loss attributable to shareholders of 93.45 million yuan, worsening from a loss of 56.82 million yuan in the previous year [5][6]. - The company’s cash flow from operating activities was negative 65.10 million yuan, compared to a negative 13.00 million yuan in the previous year, indicating a significant decline in cash flow [6]. Corporate Governance - The company has committed to enhancing its internal control mechanisms and improving governance standards in response to the regulatory findings [1][2].

Core Points - The company has not distributed cash dividends or bonus shares during the reporting period [3] - The company reported a total asset impairment provision of 23,140,292.63 yuan for the first half of 2025, which will reduce the total profit for the same period by the same amount [26][29] - The board of directors approved the asset impairment provision, confirming that the process was legal and the basis for the provision was sufficient [28][29] Company Overview - The company has not experienced any changes in its controlling shareholder or actual controller during the reporting period [5][6] - The company has completed the transfer of 33.75% equity in Chengdu Futures Company for a transaction price of 269.735 million yuan [7] - The company established Sichuan Ruisheng Vision Data Technology Co., Ltd. with a cash contribution of 3.4 million yuan, holding a 17% stake [9] Financial Data - The company’s board of directors approved the 2025 semi-annual report, which reflects the company's operational activities and financial status accurately [11] - The company has conducted a comprehensive review of its assets and identified impairment indicators, leading to the provision for asset impairment [20][22] - The impairment provisions include amounts for receivables, contract assets, and inventory, with specific amounts detailed for each category [23][24][25]