中国经济网北京1月12日讯 广东证监局1月9日发布关于对熵基科技股份有限公司、车全宏、金海 荣、王友武、郭艳波采取出具警示函措施的决定（〔2025〕176号）。广东证监局近期对熵基科技股份 有限公司（以下简称：熵基科技，301330.SZ）进行了现场检查，发现公司存在以下违规问题： 四、存货跌价准备计提不准确。经查，熵基科技子公司ZKTECO USA LLC实际销售费用率为 57%，但在存货跌价测试中参考另一子公司ZK TECHNOLOGY LLC 15%的销售费用率，缺乏合理依 据，高估可变现净值，导致熵基科技2024年存货跌价准备计提不准确，上述情形不符合《企业会计准 则第1号——存货》第十六条的规定，违反了《上市公司信息披露管理办法》第三条第一款的规定。 五、关联交易披露不准确。ZKTECO SOLUTIONS INC.为熵基科技关联方、联营企业。公司 《2024年年度报告》"十四、关联方及关联交易"部分披露，2024年与ZKTECO SOLUTIONS INC.关联 交易金额为1134.43万元。经查，熵基科技2024年对ZKTECO SOLUTIONS INC.实际销售金额为 1890.72万元，与 ...

2025年12月31日，山东章鼓（002598）发布公告，公司于近日收到中国证监会下发的《立案告知书》，因涉嫌定期报告财务信息披露违法违规，根据相关 法律法规，中国证监会决定对公司进行立案。 山东章鼓表示，公司将积极配合中国证监会立案调查工作，并严格按照相关法律法规的规定和监管要求及时履行信息披露义务。目前，公司各项生产经营 活动正常有序开展，本次立案不会对公司生产、经营和管理造成重大影响。 | 证券代码:002598 | 证券简称:山东章鼓 | 公告编号:2025069 | | --- | --- | --- | | 债券代码:127093 | 债券简称:章鼓转债 | | 2025年12月18日，山东章鼓发布公告，公司及部分责任人员因关联交易审议及信息披露违规、募集资金使用违规和公司治理不规范等问题，被中国证券监 督管理委员会山东监管局采取责令改正措施。 具体违规行为涉及2024年半年报和年报关联交易披露不准确，2020年至2024年间个别关联交易未及时履行审议程序和信息披露义务；2024年使用募集资金 购买非保本理财产品等。 针对上述违规事实，山东证监局对方树鹏(联席董事长、总经理、时任财务总监)、高玉新 ...

责任人方面，时任董事长兼总经理夏军作为公司主要负责人、信息披露第一责任人、经营管理具体 负责人，时任财务负责人任勇作为公司财务事项具体负责人，未勤勉尽责，对公司违规行为负有责任， 违反了《科创板股票上市规则》第1.4条、第4.2.1条、第4.2.4条、第4.2.5条、第5.1.2条等有关规定及其 在《董事（监事、高级管理人员）声明及承诺书》中作出的承诺。 上交所对嘉和美康、时任董事长兼总经理夏军、时任财务负责人任勇予以通报批评。 中国经济网北京12月2日讯 上交所网站日前公布关于对嘉和美康（北京）科技股份有限公司及有关 责任人予以通报批评的决定。 经查明，2025年4月30日，嘉和美康（北京）科技股份有限公司（以下简称"嘉和美康"， 688246.SH）披露《关于前期会计差错更正及定期报告更正的公告》及相关定期报告显示，公司2022年 度及2023年度成本确认存在跨期错报、存货跌价准备计提不足，根据自查结果对2022年和2023年年度财 务报告中的会计差错进行更正。其中，2022年利润总额调减405.44万元，占更正前金额的14.81%，净利 润调减344.63万元，占更正前金额的8.46%；2023年利润总 ...

11月17日晚间，中国银行间市场交易商协会（以下简称"交易商协会"）披露了两份自律处分，均涉 及财报信息披露违规问题。同日，时隔近8个月，交易商协会再发典型违规情形专项提示，内容主要围 绕财务信息披露的几类违规情形。 "财务信息是债务融资工具发行人信息披露的重要内容之一，直接反映企业盈利能力、偿债能力、 风险水平等经营状况。交易商协会最新发布的两份自律处分涉及的未按期披露财务报告是常见的财务信 披违规类型，还有虚增营收、账实不符、未如实披露关联交易等情形。"业内人士表示，发行人及相关 责任机构应强化合规观念，切实履行信披责任，帮助投资者作出正确的投资决策、形成合理的价格预 期，进而有助于及时揭示风险，有效保护投资者合法权益。 两家"广汇"双双被处分 交易商协会当日披露的两份自律处分信息显示，一份为新疆广汇实业投资（集团）有限责任公司 （以下简称"广汇实业"）作为非金融企业债务融资工具发行人，未按期披露2024年年度报告及2025年第 一季度财务报表、2025年半年度报告；另一份则是广汇汽车服务集团股份公司（以下简称"广汇汽车"） 作为非金融企业债务融资工具信用增进机构，未按期披露2024年年度报告、2025年 ...

Core Viewpoint - The Shenzhen Stock Exchange issued a regulatory letter to Shenzhen Yingshisheng Information Technology Co., Ltd. and its executives due to multiple accounting irregularities that violate accounting standards and regulations [1][2][3][4]. Group 1: Accounting Irregularities - Revenue recognition was not compliant as the company did not account for bad debt losses when clients refused to pay, instead writing off revenue [1]. - The basis for impairment testing of long-term equity investments was insufficient, failing to adequately assess the reasonableness of profit forecasts used [2]. - There were inconsistencies in the accounting treatment of other non-current financial assets, including inadequate valuation basis and arbitrary changes in valuation techniques [3]. - The provision for bad debts on accounts receivable was insufficient due to errors in calculating historical recovery amounts using the migration rate model [4]. Group 2: Company Financials - For the first half of 2025, the company's revenue composition was 98.68% from the financial sector and 1.32% from non-financial sectors [5]. - As of the report date, the company's market capitalization was 15.3 billion yuan [6].

Core Points - The company, Asia Optical, received regulatory warnings from the Shenzhen Stock Exchange and the Liaoning Securities Regulatory Bureau due to inaccurate financial disclosures in its 2024 annual report [2][3] - Key violations include premature revenue recognition, insufficient inventory impairment testing, and errors in procurement calculations [2][3] Group 1 - Asia Optical's premature revenue recognition involved recognizing sales income before the transfer of control [2] - The company failed to conduct adequate impairment testing for raw materials and work-in-progress, leading to insufficient inventory impairment provisions [2] - Errors in standard cost accounting processes affected the reported operating costs, including inconsistent data collection and unmodified cost centers [2] Group 2 - The company’s chairman and CFO were held primarily responsible for the violations, breaching the Shenzhen Stock Exchange's listing rules [2] - The Liaoning Securities Regulatory Bureau's warning emphasized the need for the company to enhance legal and regulatory compliance and improve financial reporting quality [3] - Asia Optical acknowledged the issues raised in the warnings and committed to improving compliance and operational standards to protect shareholder interests [3]

Core Viewpoint - Hainan Huluwa Pharmaceutical Group Co., Ltd. (referred to as "Huluwa Pharmaceutical") reported a significant decline in revenue and profit for the first half of 2025, primarily due to reduced sales of respiratory medications [1][2]. Financial Performance - The company's revenue for the first half of 2025 was 508 million yuan, a year-on-year decrease of 42.89% [1]. - The net profit attributable to shareholders was 2.41 million yuan, down 94.14% year-on-year [1]. - The net profit after deducting non-recurring items was -18.78 million yuan, a decline of 514.52% year-on-year [1]. - Revenue from respiratory medications was 299 million yuan, accounting for 58.86% of total revenue, with a year-on-year decline of 52.91% [2]. - Revenue from digestive system medications was 109 million yuan, making up 21.46% of total revenue [2]. - Revenue from systemic anti-infection medications was 49.51 million yuan, representing 9.74% of total revenue [2]. Cost Structure - Sales expenses decreased significantly to 107 million yuan, down 60.25% year-on-year, accounting for 21.06% of revenue [2]. - Financial expenses increased to 21.07 million yuan, a rise of 77.74% year-on-year, primarily due to interest expenses from loans after project completion [2]. - Research and development expenses fell to 19.38 million yuan, down 80.69% year-on-year [3]. Balance Sheet and Liquidity - The company's cash and cash equivalents decreased to 169 million yuan, a reduction of 33.46% from the end of 2024 [4]. - Accounts receivable increased to 455 million yuan, a growth of 19.71% from the beginning of the period [4]. - The asset-liability ratio reached 74.33%, indicating a high level of debt relative to assets [4]. Regulatory Issues - Huluwa Pharmaceutical has faced multiple regulatory penalties this year, including being ordered to rectify issues related to annual report disclosures [5][7]. - The company’s stock was placed under risk warning and renamed "ST Huluwa" starting April 30, 2025, due to financial reporting issues [7]. - The company received criticism for failing to disclose performance forecasts in a timely manner, leading to disciplinary actions against its executives [7][8].