Core Viewpoint - The company is currently under other risk warnings and is working towards applying for the removal of these warnings after meeting specific conditions set by the Shenzhen Stock Exchange [1] Group 1 - The company can apply for the removal of the risk warning after fulfilling two conditions: (1) the company must restate its financial reports for the relevant years concerning the administrative penalty, and (2) at least twelve months must have passed since the China Securities Regulatory Commission issued the administrative penalty decision [1] - The company has already initiated actions upon receiving the administrative penalty notice, involving relevant departments and auditors to address the issues mentioned in the notice [1] - The correction and retrospective adjustment of the financial statements are currently in progress, and the company aims to restate the financial information as soon as possible [1]

2021 - 2023年，*ST京蓝营业收入分别为7.38亿元、1.95亿元和1.49亿元，净利润分别为 - 15.28亿元、 - 12.92亿元和10.56亿元，扣非后净利润分别为 - 15.19亿元、 - 12.92亿元和 - 13.98亿元。其中，生态节水 运营服务业务和园林环境科技服务业务已在2023年重整中剥离，留存的土壤修复运营服务业务由子公司 中科鼎实实施，采用EPC、PC、RCM等模式，通过电汇或承兑结算。 公司前五大客户2023年合同总额达2.59亿元，当期收入确认金额1.18亿元，均通过招标定价，价格公 允，且不属于关联方。 政策推动、行业规模及公司自身经营改善等因素，使公司具备成长空间，2024年营收不存在低于3亿的 风险。管理层通过提升治理水平、修复信用、融资、优化人员结构等措施，改善持续经营能力。 2024年5月14日，*ST京蓝（维权）收到深圳证券交易所关于2023年年报的问询函。近日，公司对问询 函进行了答复，就业务开展、营收扣除、退市风险等多方面问题作出说明。 公司对三项股权投资进行减值测试，导致报告期其他综合收益变动。此前存在减值计提不及时、不充分 的情形，2023年已整改。 ...

Core Points - The company has recovered all funds and interest amounting to 1.567 billion yuan from Shanghai Pengsheng and its affiliates by August 15, 2025 [1] - Beijing Guofu Jiaying Accounting Firm issued a special verification opinion on August 18, 2025, confirming that the company has completed the rectification of fund occupation as required [1] - The company has applied to the Shanghai Stock Exchange to revoke the risk warning due to non-operating fund occupation by related parties, pending approval from the exchange [1]

Core Viewpoint - The law firm Zhejiang Tiance (Shenzhen) has conducted a special legal review for Shenzhen Zengtong Electronics Co., Ltd. regarding the inquiry letter about the 2024 annual report, confirming that the company has rectified its internal control deficiencies and is in compliance with relevant regulations [1][2][3]. Group 1: Internal Control and Compliance - The company received a negative internal control audit report from Zhongqin Wanxin for the year 2023, leading to a risk warning on its stock from May 6, 2024 [3][4]. - The company has implemented corrective measures, including compliance training and strengthening internal control systems to prevent fund occupation and financial misconduct [5][6]. - As of the date of the review, the company has completed the necessary rectifications and its internal controls are deemed effective, meeting the conditions to apply for the removal of the risk warning [9][10]. Group 2: Financial Performance and Audit Findings - The company reported a net profit of -365.1 million yuan for the year 2024, with a total unallocated profit of -782.8 million yuan [25][30]. - The audit report for 2024 provided by Zhongqin Wanxin indicated that the company maintained effective internal controls over financial reporting as of December 31, 2024 [14][23]. - The company has addressed previous financial misstatements from 2017 and 2019 by restating its financial reports, which aligns with the requirements set forth by the regulatory authorities [10][24]. Group 3: Regulatory Compliance and Risk Warnings - The company is currently under continued risk warnings due to the timing of the administrative penalty, which has not yet reached the twelve-month threshold for removal [25][30]. - The review confirmed that the company does not meet any conditions for mandatory delisting or additional risk warnings as per the stock listing rules [26][30]. - The company has not encountered any new circumstances that would trigger additional risk warnings, maintaining compliance with the stock exchange regulations [20][30].