登录新浪财经APP 搜索【信披】查看更多考评等级 证券代码：600193 证券简称：*ST创兴 公告编号：2025－072 上海创兴资源开发股份有限公司 第九届监事会第13次会议决议的公告 本公司监事会及全体监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。 上海创兴资源开发股份有限公司（以下简称"公司"）于2025年11月26日以书面及电话通知方式向监事发 出公司第九届监事会第13次会议通知，会议于2025年11月26日以通讯方式召开。本次会议由监事会主席 汪华斌召集并主持，会议应到监事3名，实到监事3名，董事会秘书列席本次会议。会议召开符合《公司 法》、《证券法》及《公司章程》的相关规定。出席会议的监事审议并表决通过了以下议案： 一、审议通过《关于前期会计差错更正及追溯调整的议案》 表决结果：同意3票，反对0票，弃权0票。 具体内容详见公司同日刊登在上海证券交易所网站（www.sse.com.cn）及《中国证券报》、《上海证券 报》、《证券日报》、《证券时报》上的《关于前期会计差错更正及追溯调整的公告》（公告编号： 2025-070）。 特此公 ...

Core Viewpoint - The company, Electric Alloy (300697), announced a correction of accounting errors in its Q3 2025 financial report, specifically affecting the consolidated balance sheet, but not impacting the profit and cash flow statements [1][2]. Financial Corrections - The correction involved adjustments to accounts receivable and payable, with accounts receivable revised from 104 million to 53.65 million, a decrease of 50 million [1][3]. - Total current assets and total assets were also reduced by 50 million, resulting in corrected total assets of approximately 2.164 billion [1][3]. - Accounts payable were adjusted from 294 million to 244 million, similarly decreasing by 50 million [1][3]. - The overall liabilities and equity totals were also reduced by 50 million, reflecting the same adjustments [1][3]. Financial Ratios - Following the corrections, the debt-to-asset ratio improved from 44.43% to 43.14% [2]. Business Performance - For the first three quarters of 2025, the company reported revenue of 2.293 billion, a year-on-year increase of 25.11%, and a net profit attributable to shareholders of 127 million, up 38.45% [4]. - In August, the company announced plans to issue convertible bonds to raise up to 545 million, with proceeds intended for a high-performance copper and alloy production project and to supplement working capital [4]. Project Funding - The total investment for the high-performance copper and alloy production project is 485.77 million, with 388 million expected to be funded from the bond issuance [5]. - An additional 157 million is earmarked for working capital and bank loan repayment [5]. Dividend Distribution - Over the past three years, the company has distributed a total of 186 million in cash dividends [5]. Market Performance - As of November 20, the company's stock price was 15.77 per share, with a total market capitalization of 6.823 billion [6].

证券日报网讯深桑达Ａ11月10日在互动平台回答投资者提问时表示，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》相关规定，补缴税款及滞纳金事项不属于前期会计差错，不涉及前 期财务数据追溯调整。 （文章来源：证券日报） ...

Core Viewpoint - ST Huizhou (002122.SZ) is under investigation for suspected revenue inflation, with findings indicating that its subsidiaries fabricated business activities, leading to false financial disclosures for 2019 and 2020 [2][3]. Revenue and Profit Adjustments - The two subsidiaries of ST Huizhou inflated revenue by a total of 5990.19 million yuan in 2019 and 9688.56 million yuan in 2020, representing 5.08% and 13.42% of the reported amounts for those years, respectively [3][4]. - The inflated profits amounted to 1415.84 million yuan in 2019 and 1777.05 million yuan in 2020, accounting for 0.88% and 8.72% of the reported profit totals for those years [3][4]. Financial Statement Corrections - In April, ST Huizhou acknowledged accounting errors and corrected its financial statements for 2019 and 2020, adjusting the revenue and net profit figures downward [3][4]. - The adjustments resulted in a reduction of 5990.19 million yuan in revenue and 1064.96 million yuan in net profit for 2019, and a reduction of 9688.56 million yuan in revenue and 1184.70 million yuan in net profit for 2020 [4]. Regulatory Actions - The regulatory body issued a warning and proposed a fine of 5 million yuan against ST Huizhou, along with penalties for responsible individuals [5]. - The company’s stock has been placed under additional risk warnings due to the identified false disclosures [5]. Operational Status - Despite the investigation and penalties, ST Huizhou reported that its operations remain normal and it aims to strengthen internal governance and compliance awareness among its management [6]. Recent Financial Performance - In the third quarter of 2025, ST Huizhou achieved revenue of 261 million yuan, a year-on-year increase of 11.27%, but experienced a quarter-on-quarter decline of 9.74% [7]. - For the first three quarters of 2025, the company reported revenue of 809 million yuan, a 16.57% increase year-on-year, but a decline in net profit of 18.12% [7].

Core Viewpoint - The company has corrected prior accounting errors in accordance with relevant accounting standards and regulations, ensuring that the financial statements more accurately reflect its financial position and operating results [1][3][4]. Summary by Sections 1. Reasons for Correction - The company received an administrative regulatory decision from the China Securities Regulatory Commission, which identified non-compliance in financial accounting practices, prompting a thorough self-examination and subsequent adjustments to the financial reports [1][2]. 2. Impact on Financial Statements - The adjustments resulted in a reduction of operating revenue by 4.5468 million RMB, operating costs by 1.1034 million RMB, and sales expenses by 0.3512 million RMB. Additionally, other current assets increased by 1.1034 million RMB, while other current liabilities rose by 4.1955 million RMB. The adjustments also included transferring 382.1245 million RMB to fixed assets and 185.8157 million RMB to investment properties, along with an increase in accumulated depreciation by 9.5472 million RMB [2]. 3. Review Procedures - The Audit Committee and Board of Directors reviewed the correction process, agreeing that it complied with relevant accounting standards and regulations, and concluded that the revised financial data provides a more objective and fair representation of the company's financial status [3][4]. 4. Other Remarks - The company expressed sincere apologies for any inconvenience caused to investors due to the corrections and emphasized its commitment to improving financial oversight, training for financial personnel, and enhancing internal controls to prevent future issues [5].

Core Viewpoint - Taiyuan Heavy Industry announced a retrospective adjustment to its financial reports from 2014 to 2025 due to accounting errors related to revenue recognition, impacting various financial metrics and statements [1] Financial Adjustments - The company identified cross-period revenue recognition issues in 2014 and 2016, affecting revenue, cost of goods sold, financial expenses, and net profit for those years [1] - Key financial metrics affected include accounts receivable, prepaid expenses, other receivables, inventory, contract assets, accounts payable, and contract liabilities [1] Net Profit Adjustments - The adjustments to net profit attributable to the parent company for the affected years are as follows: - 2014: -155,346,528.67 CNY - 2015: -13,028,693.31 CNY - 2016: -1,872,665.40 CNY - 2017: -16,526,604.64 CNY - 2018: -120,753,902.08 CNY - 2019: -21,612,442.31 CNY - 2020: 11,738,059.27 CNY - 2021: 45,605,895.65 CNY [1] Cumulative Impact - The cumulative impact on net assets attributable to the parent company is a reduction of 271,796,881.49 CNY for the years 2022 to 2025 [1] - The financial statements for 2014 and 2018 will show a loss instead of a profit post-adjustment, while the profit or loss nature for other years remains unchanged [1] Future Operations - The company stated that these corrections will not affect future operations, and it has taken steps to mitigate related risks and enhance internal control and information disclosure quality [1]

Core Viewpoint - The company, ST Yundong, has faced significant financial reporting issues leading to regulatory penalties and adjustments in its financial statements due to prior misstatements [6][8][9]. Financial Data - The company has made retrospective adjustments to its financial data for the third quarter of 2025, with operating costs revised from 3,824,397,820.43 yuan to 3,912,205,918.98 yuan, and selling expenses adjusted from 175,697,895.57 yuan to 87,889,797.02 yuan [3]. - The third-quarter financial report for 2025 has not been audited [12]. Regulatory Actions - The company received an administrative penalty notice from the Yunnan Securities Regulatory Bureau on July 8, 2025, leading to a risk warning and a change in stock designation from "Yunnei Power" to "ST Yundong" [6][8]. - On August 8, 2025, the company was penalized for false records in its 2021 and 2022 annual reports, resulting in fines and warnings for the company and responsible individuals [6][8]. Corporate Governance Changes - The company has canceled its supervisory board, transferring its responsibilities to the audit committee of the board of directors to enhance governance efficiency [8]. - The company plans to improve its internal control systems and financial reporting quality following the penalties received [8]. Legal Matters - The company is involved in a legal dispute with Suzhou Mingzhi Technology Co., Ltd., which has resulted in the freezing of 36 million yuan in bank accounts [8][9]. - A counterclaim has been filed against Mingzhi Technology for compensation of 40,162,948.38 yuan, with the court set to hear the case on November 12, 2025 [9].

Core Viewpoint - The company, Liuzhou Chemical Co., Ltd., has disclosed its third-quarter financial data for 2025, emphasizing the accuracy and completeness of the information provided by its board and management [10]. Financial Data Summary - The third-quarter financial report has not been audited, and the company has made adjustments to its financial data for the years 2021-2023 due to prior accounting errors, transitioning from a gross to a net revenue recognition method [4][3]. - The company reported that its annual revenue is below 200 million yuan, and it faces a risk of delisting if it incurs losses and fails to meet the revenue threshold of 300 million yuan as per the new delisting rules [7]. Shareholder Information - The company has provided details regarding its major shareholders, including the total number of ordinary shareholders and the status of the top ten shareholders [7]. Operational Data - The company has indicated that it will disclose its main operational data, including production volume, sales, and revenue, in the upcoming reports [11].

Core Viewpoint - The company has ensured the authenticity, accuracy, and completeness of its quarterly report, with all board members bearing legal responsibility for any misrepresentation or omissions [2]. Financial Data Summary - The company has made adjustments to its accounting policies, specifically changing from the gross method to the net method for revenue recognition in its photovoltaic cell and module business, based on a careful analysis of its responsibilities and risks [4]. - The company reported that its third-quarter financial report has not been audited [10]. Shareholder Information - The report includes details on the total number of ordinary shareholders and the top ten shareholders, although specific figures are not provided in the excerpts [7]. Other Important Matters - The company has confirmed that there are no non-recurring profit and loss items applicable for the reporting period [6].

Core Points - The company guarantees the authenticity, accuracy, and completeness of the quarterly report, with all board members assuming legal responsibility for any misstatements or omissions [2][3] - The quarterly financial report has not been audited [3][8] Financial Data Summary - Cash and cash equivalents at the end of the period amounted to 101.70 million yuan, a decrease of 45.81% compared to the beginning of the period, primarily due to reduced revenue and increased debt repayments [6] - Accounts receivable financing at the end of the period was 0.39 million yuan, down 79.08% from the beginning of the period, mainly due to decreased revenue and fewer bank acceptance bills received [6] - Contract liabilities at the end of the period were 27.49 million yuan, an increase of 36.28% from the beginning of the period, attributed to increased advance payments received [6] - Employee compensation payable at the end of the period was 53.26 million yuan, up 33.32% from the beginning of the period, due to increased wages and social security payments owed [6] - Other payables at the end of the period were 92.65 million yuan, a decrease of 30.40% from the beginning of the period, mainly due to increased repayments of borrowed funds [6] - Deferred income at the end of the period was 81.92 million yuan, an increase of 127.22%, primarily due to government subsidies received [6] - Financial expenses for the period amounted to 54.53 million yuan, an increase of 587.29% compared to the previous period, mainly due to interest expenses incurred [6] - Asset impairment losses for the period were 9.44 million yuan, an increase of 11,706.32% compared to the previous period, primarily due to the recovery of previous years' impairment provisions [6] - Net cash flow from operating activities for the period was 51.49 million yuan, an increase of 333.00% compared to the previous period, mainly due to tax payments made in the previous year [6] - Net cash flow from investing activities for the period was 26.46 million yuan, an increase of 102.81% compared to the previous period, mainly due to reduced project investments [6] - Net cash flow from financing activities for the period was -185.13 million yuan, a decrease of 120.63% compared to the previous period, primarily due to reduced borrowings from financial institutions [6]