Core Viewpoint - Hengxin Oriental Culture Co., Ltd. is under investigation by the China Securities Regulatory Commission (CSRC) for suspected violations of information disclosure laws, following the discovery of accounting errors in its 2022 annual report, which have been adjusted using a retrospective restatement method [2][4]. Financial Adjustments - The company adjusted its revenue recognition method for its newly added computing power system integration and technical services business from gross method to net method, resulting in a revenue reduction of approximately 181.61 million yuan [5][6]. - The adjustments led to a revised operating revenue of 307.67 million yuan and an operating cost of 220.81 million yuan for the affected period [6]. Recent Financial Performance - In Q1 2025, the company reported revenue of 74.93 million yuan, a year-on-year decrease of 15.12%, and a net loss attributable to shareholders of 34.23 million yuan, down 11.32% from the previous year [9][10]. - The company has experienced continuous net losses since 2020, accumulating over 2 billion yuan in losses over the past five years [7]. Operational Status - Despite the ongoing investigation, the company stated that its business operations are normal and that the investigation will not have a significant impact on its operations [4].

【导读】因涉嫌信息披露违法违规，恒信东方被证监会立案 中国基金报记者 李智 8 月 12 日晚间， 恒信东方 发布公告称，因涉嫌信息披露违法违规，公司被中国证监会立 案。 因涉嫌信息披露违法违规 恒信东方被立案调查 8 月 12 日晚间，恒信东方发布公告称，公司收到中国证监会下发的《立案告知书》（编号： 证监立案字 0142025029 号），因涉嫌信息披露违法违规，根据《中华人民共和国证券法》 《中华人民共和国行政处罚法》等法律法规，中国证监会决定对公司立案。 2024 年 10 月 25 日，恒信东方发布公告称，公司对前期差错事项采用追溯重述法调整。 恒信东方表示，经自查，公司 2022 年年报存在会计差错，公司对相关会计差错事项采用了 追溯重述法调整。目前公司各项经营活动均正常开展，该事项不会对公司经营产生重大影 响。在立案调查期间，公司将积极配合中国证监会的调查工作，持续进行信息披露工作的自 查，并严格按照监管要求履行信息披露义务。 2022 年年报存在会计差错 对此，恒信东方彼时解释称，在 2022 年年报中对新增算力系统集成及技术服务业务，采用 总额法确认收入。公司经与年审会计师对业务进行梳理并论 ...