2022年年报存在重大会计差错 ST应急及高管被罚590万元 9月16日晚间，ST应急发布公告称，公司及相关当事人收到中国证监会湖北监管局下发的 《行政处罚决定书》。 【导读】因年报存在重大会计差错，ST应急及公司高管同时被罚 中国基金报记者 李智 因2022年年报存在重大会计差错，ST应急及时任董事长等三位高管被警告，并罚款合计590 万元。 经查明，ST应急2022年年报披露财务报表存在收入确认和坏账计提不准确的会计差错。 一是对部分产品提前确认收入，导致营业收入多计3137.24万元，营业成本多计1839.09万 元，利润总额多计1298.15万元。 二是对部分应收债权坏账计提方法、账龄分类错误，导致多计提坏账准备584.12万元，利润 总额少计584.12万元。两项综合导致中船应急2022年营业收入多计3137.24万元，占当期营 业收入的1.86%；营业成本多计1839.09万元，占当期营业成本的1.4%；利润总额多计 714.03万元，占2022年当期披露利润总额绝对值的36.64%。中船应急已于2024年1月16日 就上述事项进行会计差错更正公告。 湖北监管局认为，中船应急上述行为涉嫌违反《证券 ...

点击查看公告原文>> 声明：市场有风险，投资需谨慎。 本文为AI大模型基于第三方数据库自动发布，任何在本文出现的信 息（包括但不限于个股、评论、预测、图表、指标、理论、任何形式的表述等）均只作为参考，不构成 个人投资建议。受限于第三方数据库质量等问题，我们无法对数据的真实性及完整性进行分辨或核验， 因此本文内容可能出现不准确、不完整、误导性的内容或信息，具体以公司公告为准。如有疑问，请联 系biz@staff.sina.com.cn。 2025年6月30日，城地香江披露《关于前期会计差错更正及追溯调整的公告》，对上述事项予以更正。 因上述会计差错，上海证监局决定对城地香江及当时任职的董事长兼总裁谢晓东、时任财务总监赵钱波 和杨哲一采取出具警示函的行政监管措施。 公司及相关责任人表示，收到监管措施决定后高度重视，将加强相关法律法规学习，提高规范运作水 平，健全内部控制制度。同时称该行政监管措施对公司经营无重大影响，提醒投资者理性投资，注意风 险。 城地香江（603887）近日收到上海证监局下发的行政监管措施决定书，因多项会计差错导致财务数据披 露不准确，公司及相关责任人被采取出具警示函措施。 据上海证监局调查， ...

Core Viewpoint - Jiaao Environmental has been investigated by the China Securities Regulatory Commission (CSRC) for information disclosure violations, marking the second time in five years the company has faced such scrutiny [2][5]. Financial Reporting Issues - The company has a history of frequent financial report corrections, with the latest investigation stemming from accounting errors related to its subsidiaries, which led to inaccurate disclosures in annual reports for 2022 and 2023 [3][4]. - In April 2023, Jiaao Environmental adjusted its financial statements, reducing construction in progress by 1.52 billion yuan and 1.53 billion yuan for 2022 and 2023, respectively, while increasing fixed assets by 1.33 billion yuan and 1.2 billion yuan [3]. Previous Violations - In its previous investigation, Jiaao Environmental was found to have inflated revenue and understated net profit across multiple financial reports from 2019 to 2020, resulting in fines totaling 300 million yuan for the company and its executives [4][6]. Financial Performance - The company has reported continuous losses over the past three years, with a cumulative loss exceeding 400 million yuan from 2022 to 2024 [6][7]. - As of the first quarter of 2023, Jiaao Environmental's revenue was 4.67 billion yuan, a year-on-year decrease of 6.59%, with net losses of 470.39 million yuan [6]. Debt Situation - Jiaao Environmental's total liabilities have been increasing, with figures of 1.898 billion yuan, 2.155 billion yuan, and 4.684 billion yuan for the years 2022 to 2024, leading to an asset-liability ratio exceeding 80% as of March 2023 [7]. Stock Market Activity - Despite the company's financial struggles, its stock price has seen significant increases, rising from 18 yuan to over 60 yuan since mid-2022, with a peak of 65.54 yuan in March 2023 [7]. - Some shareholders have announced plans to reduce their holdings, with one major shareholder intending to sell up to 750,000 shares, representing 1% of the total share capital [8].

Core Viewpoint - Songcheng Performance received a warning letter from the Zhejiang Securities Regulatory Bureau due to significant accounting errors in its 2022 annual report, leading to substantial adjustments in profit figures [1][4][6]. Financial Adjustments - The company announced a reduction in total profit and net profit attributable to shareholders by 57.404 million yuan, which represented 414.75% and 594.37% of the pre-correction figures, respectively [1][3]. - The accounting errors were attributed to issues related to the investment accounting of its associate, Huafang Group, which faced legal investigations and audit material deficiencies [1][4]. Impact of Huafang Group - Huafang Group's financial troubles have led to a significant impact on Songcheng Performance's financial statements, necessitating a restatement of the 2022 annual report and subsequent quarterly reports for 2023 [4][5]. - As of April 27, 2023, Huafang Group had 136.1 million yuan of funds frozen due to ongoing investigations, which hindered the ability to obtain necessary audit evidence [4][5]. Management Response - The company stated that the accounting errors were due to objective conditions and emphasized that there was no subjective intent to misreport financials [6][5]. - The management acknowledged the need to strengthen internal controls and financial accounting systems to prevent such issues in the future [6]. Future Outlook - Despite the challenges posed by Huafang Group, Songcheng Performance reported a revenue increase of 25.49% in 2024, driven by strong performance in its key scenic areas [10][11]. - The company plans to enhance its market strategies and product offerings to adapt to changing consumer behaviors and market conditions [12][13].

Core Viewpoint - Song City Performing Arts (300144.SZ) has been penalized by the Zhejiang Securities Regulatory Commission due to accounting errors influenced by its associate, Huafang Group [2][3]. Group 1: Accounting Errors and Penalties - On June 18, 2024, Song City announced it received a warning letter from the Zhejiang Securities Regulatory Commission regarding significant accounting errors [2]. - The errors involved a reduction of 57.404 million yuan in both total profit and net profit for 2022, representing 414.75% and 594.37% of the profits before correction, respectively [2]. - The commission found that the company's chairman, president, CFO, and board secretary were primarily responsible for the violations, leading to the issuance of warning letters to both the company and the individuals involved [2]. Group 2: Impact of Huafang Group - The accounting errors were attributed to the passive influence of Huafang Group, in which Song City holds a 35.35% stake [3]. - Huafang Group faced police investigations affecting its ability to provide audited financial results for 2022, which in turn impacted Song City's financial reporting [3]. - By March 15, 2024, Huafang Group disclosed an audited report that included an additional 155 million yuan in expected losses and approximately 19.91 million yuan in investment fair value losses [3]. Group 3: Financial Performance - In 2024, Song City reported significant recovery with revenues of 2.417 billion yuan, a year-on-year increase of 25.49%, and a net profit of 1.049 billion yuan, marking a 1054.18% increase [3]. - However, in the first quarter of 2025, the company experienced a slight revenue increase of 0.26% to 561 million yuan, while net profit decreased by 2.18% to 246 million yuan, indicating a situation of revenue growth without profit growth [4]. - Increased advertising expenditures in response to market competition and changing consumer behavior contributed to the rise in sales expenses, which reached 39.78 million yuan, a 49.86% increase year-on-year [4].

登录新浪财经APP 搜索【信披】查看更多考评等级 出品：新浪财经上市公司研究院 至此，我们好奇的是，公司实控人究竟如何实行资金占用？结合监管处罚函，我们发现，公司将资金占 用的资金藏在股权意向资金中。 | | | | 单位:元 | | --- | --- | --- | --- | | 项目 | 调整前 | 调整会额 | 调整后 | | 其他应收款 | 11,077,966.13 | 50,077,465.75 | 61,155,431.88 | | 其他流动资产 | 97,233,553.13 | -50,000,000.00 | 47,233,553.13 | | 流动资产合计 | 853,204,490,53 | 77,465.75 | 853,281,956.28 | | 资产息计 | 1,197,444,616.96 | 77.465.75 | 1,197,522,082.71 | | 未分配利润 | -686,335,341.71 | 77,465.75 | -686,257,875.96 | | 归属于母公司所有者权益 (或股东权益)合计 | 1,075,743,477.90 | 77,465. ...