Core Viewpoint - Wuzhou Transportation has been subjected to administrative regulatory measures by the Guangxi Securities Regulatory Bureau due to accounting irregularities and failure to fulfill obligations regarding the integrity records of proposed directors and senior management [1][3][6] Group 1: Regulatory Actions - The company was ordered to rectify its accounting practices and was subjected to regulatory talks involving its former chairman and senior management [1][3] - The Guangxi Securities Regulatory Bureau found that Wuzhou Transportation's financial reports for 2022 to 2024 contained inaccuracies due to improper revenue recognition methods [3][6] Group 2: Financial Performance - For the years 2022 to 2024, the company's revenue from its commercial logistics business was reported as 5.35 billion, 2.91 billion, and 5.69 billion respectively, with year-on-year growth rates of 6.96%, -44.94%, and 95.21% [3] - In the first three quarters of the current year, Wuzhou Transportation achieved revenue of 1.205 billion, a decrease of 0.86% year-on-year, and a net profit of 508 million, down 10.26% year-on-year [7] Group 3: Business Operations - The company has been expanding its commercial business, including products like ginger, garlic, sugar, and dairy, leading to an increase in revenue [4] - Wuzhou Transportation's commercial logistics business is a significant segment, second only to its toll road operations, and has been affected by market demand fluctuations [4][5]

登录新浪财经APP 搜索【信披】查看更多考评等级 证券代码：600368 证券简称：五洲交通 公告编号：临2025-047 广西五洲交通股份有限公司 关于收到广西证监局行政监管措施决定书的公告 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个别及连带责任。 广西五洲交通股份有限公司(以下简称五洲交通)于近日收到中国证券监督管理委员会广西监管局（以下 简称广西证监局）下发的《关于对广西五洲交通股份有限公司采取责令改正措施的决定》（〔2025〕39 号）［以下简称决定书（一）］和《关于对周异助、张毅、许国平、玉莉采取监管谈话措施的决定》 （〔2025〕40号）［以下简称决定书（二）］。现将具体情况公告如下： 一、决定书（一）主要内容： "经查，广西五洲交通股份有限公司(以下简称五洲交通)存在以下问题： 一、会计核算不规范 2022年至2024年，五洲交通开展的商贸业务中，部分业务收入确认依据不足，部分业务收入错误适用总 额法进行确认，导致上述年度相关财务报告信息披露不准确。上述情形违反了《上市公司信息披露管理 办法》(证监会令第182号)第三 ...

本次行政监管措施不会影响五洲交通正常的生产经营活动，五洲交通将严格按照广西证监局的要求，在 规定的期限内形成整改报告。 五洲交通(600368)11月20日晚公告，公司于近日收到广西证监局下发的《关于对广西五洲交通股份有限 公司采取责令改正措施的决定》（〔2025〕39号）［以下简称决定书（一）］和《关于对周异助、张 毅、许国平、玉莉采取监管谈话措施的决定》（〔2025〕40号）［以下简称决定书（二）］。 经查，五洲交通存在的问题主要包括会计核算不规范、未履行拟聘任董监高诚信档案查询义务。 2022年至2024年，五洲交通开展的商贸业务中，部分业务收入确认依据不足，部分业务收入错误适用总 额法进行确认，导致上述年度相关财务报告信息披露不准确。上述情形违反了《上市公司信息披露管理 办法》(证监会令第182号)第三条第一款规定。 另外，2022年至2024年，五洲交通未按规定查询拟聘任董监高的诚信档案。上述情形违反了《证券期货 市场诚信监督管理办法》(2020年修订)第三十七条规定。 根据相关规定，广西证监局决定对五洲交通采取责令改正的行政监管措施，并记入资本市场诚信档案。 同时，广西证监局决定对五洲交通的相关责 ...

Core Viewpoint - Anji Foods has received regulatory scrutiny from the Fujian Securities Regulatory Bureau due to non-compliance in accounting practices and fundraising usage, which includes improper revenue recognition and misclassification of expenses [2] Company Overview - Anji Foods was established on September 28, 1995, with a registered capital of 235.2 million RMB, and is primarily engaged in the research, production, and sales of condiments [3] - The company is led by Chairman Lin Xiaofang and has a workforce of 311 employees [3] Financial Performance - The company's revenue for the years 2022, 2023, 2024, and the first three quarters of 2025 were 557 million RMB, 632 million RMB, 607 million RMB, and 467 million RMB, reflecting year-on-year growth rates of 1.50%, 13.45%, -4.06%, and 3.00% respectively [4] - The net profit attributable to the parent company for the same periods were 13.84 million RMB, 31.09 million RMB, 38.33 million RMB, and 23.22 million RMB, with year-on-year growth rates of -69.51%, 124.73%, 23.29%, and 8.95% respectively [4] - The company's asset-liability ratios for the same periods were 14.35%, 11.27%, 6.36%, and 5.40% [4] Regulatory Actions - The Fujian Securities Regulatory Bureau has mandated corrective actions for Anji Foods, including a requirement for the company and its executives to submit a rectification report within a specified timeframe [2]

Core Viewpoint - Anji Food (603696) has received a decision from the Fujian Regulatory Bureau of the China Securities Regulatory Commission, which mandates corrective measures due to non-compliance in accounting practices and improper use of raised funds [1] Group 1: Regulatory Actions - The company was found to have irregular accounting practices in its trade operations for 2023 and 2024, specifically using the gross method to recognize revenue, which violates accounting standards [1] - The Fujian Regulatory Bureau has imposed administrative measures requiring the company to rectify these issues and has conducted regulatory talks with key executives, including the Chairman, General Manager, and Chief Financial Officer [1] Group 2: Management Response - The company has committed to learning from this incident, reflecting on its practices, and implementing corrective actions to enhance compliance with relevant laws and regulations [1] - Anji Food plans to improve its financial accounting standards to prevent similar violations in the future [1]

Core Viewpoint - Anji Food has received a regulatory decision from the Fujian Securities Regulatory Bureau regarding non-compliance in accounting practices and improper use of raised funds [1] Group 1: Regulatory Actions - The company was found to have non-standard accounting practices in its trade operations for 2023 and 2024, specifically using the gross method to recognize revenue, which violates accounting standards [1] - The Fujian Securities Regulatory Bureau has mandated corrective actions and conducted regulatory talks with key executives, including the Chairman, General Manager, and Chief Financial Officer [1] - The executives involved will have their discussions recorded in the securities and futures market integrity database [1] Group 2: Company Response - The company has committed to learning from this incident, reflecting deeply on the issues, and implementing corrective measures to enhance compliance with laws and regulations [1] - There is a focus on improving financial accounting standards to prevent similar violations in the future [1]

Core Points - The company received a decision from the Fujian Securities Regulatory Bureau regarding corrective measures due to accounting irregularities and improper use of raised funds [1][2] Group 1: Accounting Irregularities - The company improperly recognized revenue for certain trading activities using the gross method, which does not comply with the relevant provisions of the Accounting Standards for Enterprises [1] - The company recorded cash red envelope payments to consumers as sales expenses, violating the relevant provisions of the Accounting Standards for Enterprises [1] - The company failed to timely transfer the construction project of the Shanghai R&D center to fixed asset accounting, resulting in unrecognized depreciation expenses [1] Group 2: Improper Use of Raised Funds - The company continued to use its own funds for project expenditures even after the raised funds were received, which is against the regulatory requirements for the management and use of raised funds [1] Group 3: Accountability - The chairman, general manager, and financial director of the company are held primarily responsible for the aforementioned violations due to their failure to perform due diligence [2]

Core Viewpoint - Shenzhen Yingshisheng Information Technology Co., Ltd. received an administrative regulatory decision from the Shenzhen Securities Regulatory Bureau due to multiple accounting issues affecting the accuracy of financial disclosures [1][3] Group 1: Regulatory Issues - The company was found to have non-compliance in revenue recognition, inadequate impairment assessment for long-term equity investments, improper accounting for other non-current financial assets, and insufficient provision for bad debts on accounts receivable [2][3] - The Shenzhen Securities Regulatory Bureau mandated corrective measures and issued warning letters to the company's chairman, general manager, and CFO [1][3] Group 2: Financial Performance - For the first three quarters of 2025, the company reported revenue of 937 million yuan, a year-on-year decrease of 5.18%, and a net loss attributable to shareholders of 43.21 million yuan, a decline of 210.75% [4] - The basic earnings per share for the period was -0.06 yuan, with a weighted average return on equity of -1.70% [5] - The gross margin for the first three quarters was 42.96%, down 1.28 percentage points year-on-year, while the net margin was -5.01%, a decrease of 3.13 percentage points compared to the previous year [5] Group 3: Cost and Shareholder Information - The company's operating expenses for the period were 438 million yuan, an increase of 4.84 million yuan year-on-year, with an expense ratio of 46.82%, up 2.92 percentage points [6] - As of the end of the third quarter of 2025, the total number of shareholders was 112,400, a decrease of 17,700 from the previous half-year, representing a decline of 13.60% [6]

Core Viewpoint - The company has issued a supplementary announcement regarding the rectification report, addressing revenue misstatements in its financial disclosures from 2021 to 2023, and outlining corrective measures taken to ensure compliance with accounting standards [2][4]. Summary by Sections Rectification Measures - The company's wholly-owned subsidiary, SAIC Hongyan, has reviewed historical sales revenue and strengthened contract reviews to ensure clear and precise accounting treatment [2]. - SAIC Hongyan has improved internal management processes related to product returns, emphasizing the need for clarity in accounting treatment [3]. - For the fiscal year 2024, SAIC Hongyan will recognize domestic sales revenue upon delivery and signing by the customer, with contracts revised accordingly for 2025 [3]. Revenue Adjustments - Adjustments to revenue include a reduction of 1,506,283.19 yuan for 2019, an increase of 769,911.50 yuan for 2020, a reduction of 2,993,097.35 yuan for 2021, a reduction of 647,168.14 yuan for 2022, and an increase of 1,414,955.75 yuan for 2023 [4]. - The impact of these adjustments on reported revenues for the years 2019 to 2023 is less than 0.02%, indicating no significant accounting errors [4]. Financial Management Improvements - The finance department has organized training on accounting standards, particularly focusing on revenue recognition, to enhance compliance and accuracy in financial reporting [4]. - SAIC Hongyan plans to integrate financial and operational departments to improve communication and ensure accurate accounting practices [5]. - Following a court ruling on July 18, 2025, SAIC Hongyan has entered bankruptcy reorganization, with appointed managers overseeing the process to enhance internal management and operational standards [5].

Core Viewpoint - Tianyu Biotechnology Co., Ltd. has announced that it has not faced any penalties from regulatory authorities or exchanges in the past five years, while also detailing the measures taken in response to previous regulatory actions against its controlling shareholder and a subsidiary [1][2][4]. Recent Regulatory Actions and Rectification - The company’s controlling shareholder, Luo Weiguo, received a public reprimand from the Shanghai Stock Exchange for failing to disclose changes in shareholding timely, which resulted from a dilution of shares due to a non-public stock issuance [2]. - The company was subject to administrative regulatory measures by the China Securities Regulatory Commission (CSRC) for inadequate impairment provisions related to a long-term equity investment, which violated accounting standards [2][4]. - The company has established a special rectification working group to address the issues, ensuring compliance with accounting standards and improving governance structures [3][4]. - The former financial director, Sun Weidong, received a regulatory warning for inaccuracies in financial disclosures and has since resigned from his position [4]. - The company has confirmed that its current directors and senior management have not faced any administrative penalties from the CSRC in the last three years [5].