Core Viewpoint - The company, Hubei Meierya Co., Ltd., reported a significant decline in revenue for the year 2024, with total revenue of 330 million yuan, a year-on-year decrease of 27.42% [2][3]. Business Operations - The company's revenue breakdown includes 286 million yuan from clothing business, 29.8 million yuan from medical business, and 13.6 million yuan from other businesses [2]. - The average revenue per store for direct-operated stores was 2.7558 million yuan, while for franchise stores, it was 769,300 yuan, indicating a substantial difference in performance between the two channels [3]. Customer and Supplier Analysis - The top five customers in the clothing segment for 2022-2024 were identified, with significant contributions from long-term partners [4][5]. - The company reported a total sales amount of 28.609 million yuan from its top customers, accounting for 27.27% of total sales [4]. - The medical segment's top suppliers were also highlighted, with a total procurement amount of 1.38465 million yuan, representing 79.31% of the total procurement for the first four months of 2024 [9]. Revenue Recognition Policies - The company follows a revenue recognition policy based on the transfer of control, confirming revenue when the customer obtains control of the goods [10][12]. - The revenue recognition practices for both the clothing and medical segments were confirmed to comply with the relevant accounting standards [12][13]. Financial Performance and Adjustments - The company reported a total of 371.44 million yuan in revenue deductions for non-main business income and income lacking commercial substance [14]. - The company’s internal control received a negative opinion due to issues related to commercial acceptance bills lacking commercial substance, which affected the accuracy of financial reporting [15].

Core Viewpoint - The company, Feiling'er Home Technology Co., Ltd., reported a significant decline in revenue and profitability for the fiscal year 2024, with a focus on the need for detailed financial disclosures and clarifications regarding its operational performance and revenue recognition policies [2][3][4]. Financial Performance - The company achieved operating revenue of 336 million yuan in 2024, a year-on-year decrease of 14.86%, with a net profit attributable to shareholders of -37 million yuan, indicating an expanded loss [2][3]. - The gross profit margin was reported at 11.16%, down by 4.12 percentage points compared to the previous year [2][3]. - In Q1 2025, the company reported an operating revenue of 34 million yuan, reflecting a year-on-year decline of 33.94% [2]. Customer Concentration - The top five customers contributed sales of 97.13 million yuan, accounting for 28.89% of total annual sales, with related party sales amounting to 31.35 million yuan [2][3]. Cost Structure Analysis - The total cost of sales for 2024 was 298.70 million yuan, down 10.72% from the previous year [3][4]. - In the decoration materials segment, raw material costs were 171 million yuan, representing 57.24% of total costs, while direct labor costs were 9.41 million yuan, accounting for 3.15% [3][4]. - The home manufacturing segment saw a significant increase in direct labor costs, rising by 59.38% due to the commencement of operations by a subsidiary [3][4]. Revenue Recognition and Customer Contracts - The company is required to provide detailed breakdowns of cost structures by industry and product, including specific cost items, proportions, and year-on-year changes [2][3]. - The company must clarify the revenue recognition policies for its major contracts, including warranty service clauses and the rationale for not recognizing expected liabilities [2][3]. Market Environment and Competitive Analysis - The company is expected to analyze the reasons for its declining performance in comparison to industry peers, considering market conditions, competition, and fluctuations in product and raw material prices [2][3]. - The gross profit margin for the flooring segment was reported at 12.12%, down from 14.96% the previous year, while the cabinetry segment's margin was 9.71%, down from 10.88% [4][5]. Related Party Transactions - The company engaged in significant related party transactions, with total revenue from related parties amounting to 34.89 million yuan, and outstanding receivables of 29.09 million yuan at the end of the reporting period [10].

Core Viewpoint - The company, Hunan Jingfeng Pharmaceutical Co., Ltd., is addressing financial issues related to debt waivers and restructuring, as highlighted in the inquiry from the Shenzhen Stock Exchange regarding its 2024 annual report [1][2]. Group 1: Debt Waiver Details - The company has received debt waivers from nine bondholders, which were formalized through agreements allowing for the deferral of payments until June 30, 2024 [1]. - The total amount of debt waived includes principal, interest, and penalties, amounting to approximately CNY 266 million [4]. - The waivers were confirmed to be unconditional, irrevocable, and not subject to change, ensuring that the company will not be liable for these debts moving forward [4][5]. Group 2: Financial Position and Debt Management - As of April 30, 2025, the company reported outstanding debts to the nine bondholders totaling CNY 184.64 million in principal and CNY 4.55 million in interest [4]. - The company has entered a pre-restructuring phase, indicating ongoing efforts to stabilize its financial situation and improve its debt structure [4][5]. - The company has also sold non-core assets, such as the "Taihu Star" property, for CNY 64.69 million, which has helped improve cash flow and reduce operational pressure [8]. Group 3: Compliance and Regulatory Response - The company has engaged with legal and accounting firms to ensure compliance with financial regulations and to validate the legitimacy of the debt waivers [4][5]. - The company has taken corrective actions to address previous audit opinions, including adjustments to its financial statements to reflect accurate asset valuations and debt obligations [8]. - The company has committed to maintaining transparency with regulatory bodies and stakeholders regarding its financial restructuring efforts [4][5].

Core Viewpoint - The report provides a special audit opinion on the revenue deduction situation of Shanghai Chengdi Xiangjiang Data Technology Co., Ltd. for the year 2024, confirming that the revenue deduction table is prepared in accordance with relevant regulations and fairly reflects the company's revenue deduction situation [1][2]. Group 1: Audit Process and Findings - The audit was conducted in accordance with the Chinese Certified Public Accountant auditing standards, focusing on obtaining reasonable assurance that the revenue deduction table is free from material misstatement [2]. - The audit procedures included checking accounting records and recalculating relevant items to ensure the accuracy of the revenue deduction situation [2]. - The audit concluded that the revenue deduction table is prepared in all material respects according to the Shanghai Stock Exchange listing rules and self-regulatory guidelines, providing a fair representation of the company's revenue deductions [2]. Group 2: Responsibilities and Limitations - The management of Chengdi Xiangjiang Company is responsible for ensuring the content of the revenue deduction table is true, accurate, and complete, without any false records or misleading statements [1]. - The special audit report is intended solely for the purpose of disclosure in the company's annual report and should not be used for any other purpose [2].

Core Opinion - The report provides a special verification opinion on the revenue deduction matters of Guizhou Transportation Planning and Surveying Design Institute Co., Ltd. for the fiscal year 2024, confirming that the financial information in the revenue deduction detail table complies with the regulatory requirements set by the Shanghai Stock Exchange [1][2]. Group 1: Management and Auditor Responsibilities - The management is responsible for preparing the revenue deduction detail table in accordance with the regulations of the regulatory authority and maintaining necessary internal controls to prevent significant misstatements due to fraud or error [2]. - The auditor's responsibility is to express a special verification opinion on the detail table based on the audit work performed, ensuring compliance with Chinese CPA auditing standards [2]. Group 2: Special Verification Opinion - The auditor concludes that the revenue deduction detail table for the fiscal year 2024 is prepared in accordance with the regulatory requirements and does not contain significant misstatements [2]. Group 3: Revenue Deduction Details - The total revenue for the current year is reported at 150,466.66 million, while the previous year's revenue was 202,092.95 million [4]. - The total amount of revenue deductions for the current year is 465.16 million, which represents 0.31% of the total revenue, compared to 821.79 million and 0.41% for the previous year [4]. - The deductions primarily consist of income unrelated to the main business, totaling 465.16 million for the current year [4].

Core Viewpoint - The report provides a special verification opinion on the revenue deduction situation of Jiangyin Hengrun Heavy Industry Co., Ltd. for the year 2024, confirming that the management's prepared deduction table complies with relevant regulations and accurately reflects the company's revenue deductions for the year [1][2]. Group 1: Responsibilities and Verification - The management of Hengrun Company is responsible for providing truthful, legal, and complete information, ensuring the accuracy and completeness of the deduction table [1][2]. - The responsibility of the registered accountants is to express a special verification opinion based on the verification work conducted [2]. - The verification was conducted according to Chinese Certified Public Accountant standards, ensuring that the deduction table does not contain significant misstatements [2]. Group 2: Revenue Deduction Situation - The deduction table includes specific deductions related to revenue generated from new trade businesses unrelated to the company's normal operations, income from related party transactions, and income from subsidiaries merged under common control [1][4]. - The report highlights income that lacks commercial substance, such as income from transactions that do not significantly alter future cash flows or are based on self-dealing [4].

Core Viewpoint - The report provides a special verification opinion on the revenue deduction situation of Meiri Interactive Co., Ltd. for the year 2024, confirming that the management's prepared deduction table complies with relevant regulations and accurately reflects the company's revenue deductions [1][2]. Group 1: Revenue Deduction Overview - The total revenue for Meiri Interactive in 2024 is reported at 47,036.36 million RMB, an increase from 42,991.34 million RMB in the previous year [3]. - The total amount of revenue deductions is 226.23 million RMB, which constitutes 0.48% of the total revenue, compared to 0.04% in the previous year [4]. Group 2: Management and Auditor Responsibilities - The management of Meiri Interactive is responsible for providing accurate and complete information and ensuring that the deduction table is prepared in accordance with the Shenzhen Stock Exchange's guidelines [2]. - The auditor's responsibility is to provide a verification opinion based on the audit procedures performed, ensuring that the deduction table is free from material misstatement [2]. Group 3: Specific Deductions - The deductions include various items such as income from non-main business activities, which amounted to 136.28 million RMB, and other income sources like conference fees [4]. - The revenue deduction table indicates that the revenue after deductions is 46,810.14 million RMB for the current year, compared to 42,972.59 million RMB for the previous year [6].

Core Viewpoint - The audit firm Xin Yong Zhong He has provided opinions regarding the revenue recognition and performance forecast of Guangdong Mei Yan Ji Xiang Water Power Co., Ltd, emphasizing the need for accurate disclosure of revenue after deducting non-core business income and income lacking commercial substance [1][2]. Revenue Recognition - The company reported a total revenue of approximately 360 million yuan, with 28.43 million yuan identified as income unrelated to core business activities, resulting in a net revenue of 337.85 million yuan after deductions [2][3]. - The deducted income accounted for 7.76% of the total revenue, indicating a significant portion of revenue was derived from non-core activities [3]. Business Segments - The company’s revenue from hydropower generation for 2024 was 224.15 million yuan, while geographic information services generated 91.67 million yuan [5]. - The newly developed business of coating anode plates contributed 7.24 million yuan in revenue, which was subsequently deducted due to its lack of a stable business model [15]. Compliance with Regulations - The company conducted a thorough review of its revenue recognition practices in accordance with the Shanghai Stock Exchange's guidelines, confirming that all deductions were appropriate and compliant with regulatory standards [2][16]. - The audit firm is currently executing audit procedures to ensure the accuracy of revenue recognition and compliance with accounting standards [16][17]. Business Model and Strategy - The company’s natural gas blending business, which involves mixing biomass natural gas with high-calorific natural gas, has been established as a stable revenue-generating model, aligning with national policies supporting renewable energy [14][19]. - The blending business is characterized by a production process that includes procurement, processing, and sales, distinguishing it from mere trading activities [11][12].

关于上海悦心健康集团股份有限公司 2024 年度营业收入扣除情况的 专项说明 索引 页码 专项说明 2024 年度营业收入扣除情况表 1 关于上海悦心健康集团股份有限公司 2024 年度营业收入扣除情况的专项说明 XYZH/2025SHAA2B0008 上海悦心健康集团股份有限公司 上海悦心健康集团股份有限公司全体股东： 我们按照中国注册会计师审计准则审计了上海悦心健康集团股份有限公司（以下简称 悦心健康集团公司）2024年度财务报表，包括2024年12月31日的合并及母公司资产负债表、 2024年度的合并及母公司利润表、合并及母公司现金流量表、合并及母公司股东权益变动 表，以及相关财务报表附注，并于2025年2月26日出具了XYZH/2025SHAA2B0010号无保留意 见的审计报告。 根据《深圳证券交易所上市公司自律监管指南第1号业务办理》、《深圳证券交易所 创业板上市公司自律监管指南第1号业务办理》（以下简称 营业收入扣除）相关规定，悦 心健康集团公司编制了后附的上海悦心健康集团股份有限公司2024年度营业收入扣除情 况表（以下简称 营业收入扣除情况表）。 按照营业收入扣除的相关规定编制和披露营业收入 ...

大华会计师事务所(特殊普通合伙) 关于对重庆丰华(集团)股份有限公司 业绩预告事项问询函的补充回复 大华核字[2023]0011582 号 大华会计师事务所(特殊普通合伙) Da Hua Certified Public Accountants ( Special General Partnership ) 您可使用手机"扫一扫"或进入"注册会计师行业统一监管平台（http://acc.mof.gov.cn） 大华会计师事务所（特殊普通合伙） 关于对重庆丰华（集团）股份有限公司 业绩预告事项问询函的补充回复 目 页 次 关于对重庆丰华（集团）股份有限公司业绩预 1-5 告事项问询函的补充回复 第 1 页 6 (10) 5835 0011 传真: 关 于 对 重 庆 丰 华 （ 集 团 ） 股 份 有 限 公 司 业 绩 预 告 事 项 问 询 函 的 补 充 回 复 大华核字[2023]0011582 号 上海证券交易所上市公司管理二部: 我们接受委托,对重庆丰华(集团)股份有限公司(以下简称"丰 华股份公司"或"公司"）2022 年度财务报表进行审计。我们收到了 丰华股份公司转来的贵部下发的《关于对重庆丰华 ...