二是信息披露不准确。你公司2024年年度报告及财务报表附注中存在多项错误、遗漏，"以公允价值计 量的资产和负债"前后披露金额不一致；"固定资产-办公及其他设备"账面原值减少金额小于累计折旧本 期减少金额；"外币货币性项目"披露不准确；未按规定披露"其他应收款"组合会计估计变更。 三是募集资金使用不规范，募集资金信息披露不准确。你公司的相关行为违反了本所《创业板股票上市 规则》第1.4条、第5.1.1条和《上市公司自律监管指引第2号——创业板上市公司规范运作》第6.3.1条的 规定。请你公司董事会充分重视相关问题，吸取教训，及时整改，杜绝相关问题的再次发生。 每经AI快讯，2025年12月19日，深交所向融捷健康（SZ 300247，收盘价：5.04元）科技股份有限公司 发出监管函。 融捷健康科技股份有限公司董事会： 根据中国证监会安徽监管局《关于对融捷健康科技股份有限公司采取责令改正措施的决定》（〔2025〕 78号）查明的事实，你公司存在以下违规行为： 一是会计核算不规范。你公司主要产品销售均按照发货时点确认收入，与年报披露的收入确认政策不一 致；公司在合并财务报表层面未对子公司投资性房地产评估增值余额予以 ...

Core Viewpoint - The company Lifan Shuke has received a regulatory attention letter from the Anhui Securities Regulatory Bureau, highlighting issues related to self-inspection and information disclosure regarding its AI integrated machine products and business model [2][4]. Regulatory Concerns - The Anhui Securities Regulatory Bureau raised two main concerns: 1. Lifan Shuke has not conducted a comprehensive self-inspection of its intelligent software products and the newly added ultra-cube intelligent hardware products for 2024, requiring immediate rectification and adherence to securities laws and accounting standards for accurate disclosure in the 2024 annual report [4][5]. 2. The company needs to clarify the accuracy and completeness of its information disclosure regarding the sales of AI integrated machines on its WeChat mall, especially given that sales were reported as zero [4][6]. Financial Performance Discrepancies - There is a mismatch in Lifan Shuke's financial data for the first three quarters of 2024, with reported revenue of 221 million yuan, a year-on-year increase of 75.67%, while the net profit attributable to shareholders was -52 million yuan, a year-on-year increase of 13.62% [6]. - The company explained that the revenue increase was primarily due to the sales of ultra-cube intelligent hardware products, despite a 19.03% year-on-year decrease in ending inventory [6]. Business Model and Strategy - Lifan Shuke has transitioned from traditional board materials to server-related businesses, raising questions about its business model and profitability [7]. - The company established a subsidiary, Shenzhen Ultra Cube Data Technology Co., Ltd., in December 2023, aimed at enhancing its server business's research and competitive advantage [6][8]. - A stock incentive plan was introduced for key management and technical personnel at Shenzhen Ultra Cube, with profit targets set for the years 2024 to 2026 [8].