登录新浪财经APP 搜索【信披】查看更多考评等级 2025年上半年，公司营收9.61亿元，归母净利润3280.81万元，同比分别下滑13.47%和13.29%，颓势未 止。此次监管风暴之后，神奇制药能否真正实现逆转，市场正拭目以待。 本文结合AI工具生成 MACD金叉信号形成，这些股涨势不错！ 责任编辑：AI观察员 尽管神奇制药回应称，此次监管措施源于"应收款项账务处理不规范"，并表示将积极整改，不影响公司 正常经营，但市场和法律界对此并不买账。 从监管部门认定的事实来看，该行为并非简单的会计差错，而是带有主观故意的财务操纵，涉嫌违反 《证券法》中关于信息披露真实、准确、完整的核心要求，已构成虚假陈述，未来不排除后续可能面临 行政处罚甚至刑事追责。 值得注意的是，2023年正是张涛涛再度接替其父张芝庭出任公司董事长的一年。同年，公司归母净利润 重回增长。而近年来，神奇制药业绩持续低迷，营收自2022年高点后不断下滑，归母净利润也跌落至1 亿元以下，不及2019年之前的水平。 业务方面，神奇制药主营业务分为医药制造和医药商业，收入比例约为6：4。公司产品结构老化，依赖 金乌骨通胶囊、斑蝥酸钠注射液等老药。其中， ...

智通财经记者 | 陈杨 智通财经编辑 | 谢欣 9月29日，A股上市公司神奇制药股价开盘低走，盘中跌幅一度超7%，收盘价报6.07元/股，跌5.01%， 当下市值32.42亿元。 消息面上，神奇制药于9月26日盘后公告称，收到中国证监会上海证监局《行政监管措施决定书》。 《决定书》称，神奇制药存在违规事项，即公司在2023年利用停止投入的"基药宣传计划"套取销售费用 4483.828万元，通过员工个人账户向公司转账虚构应收款项回款。该应收款项前期已全额计提减值损 失，神奇制药以此转回信用减值准备4483.828万元，导致公司2023年年报披露信息存在差错。 由此，上海证监局分别对神奇制药采取责令改正，对ZHANG TAO TAO（张涛涛）、冯斌、陈之勉采取 出具警示函的行政监管措施。后三人分别为公司董事长，董事及总经理，董事及财务总监。 神奇制药称，该行政监管措施由公司应收款项账务处理不规范导致。公司将积极整改并在规定时间内提 交整改报告。另外，该监管措施不会影响公司正常的生产经营管理活动。 针对此事，9月29日，神奇制药董秘吴克兢同样向智通财经表示，目前公司正在积极进行整改准备，暂 无更多的信息披露。 不过 ...

Core Viewpoint - Understanding finance is essential for making informed decisions in the capital market, and the "Investment Banking Financial Basics to Advanced Learning Package" is a recommended resource for enhancing financial skills [1]. Summary by Sections Section 1: Understanding Financial Statements - The first chapter explains the purposes, differences, connections, core points, and key financial indicators of the three main financial statements, teaching how to extract important information from them [6][11]. - The content is presented through case studies, making it easy to understand how to trace a company's profits and compare them with industry peers [6][11]. Section 2: Identifying Financial Anomalies - The second chapter builds on the ability to read financial statements, detailing five common financial manipulation methods and nine ways to identify financial anomalies [8][9]. - Each method is illustrated with 1-3 case studies, providing a comprehensive and accessible analysis of how companies may fabricate transactions [8][9]. Section 3: Evaluating Business Operations - The third chapter combines business operations with financial metrics, explaining how to assess a company's operational status using financial data [10][11]. - It includes analysis of well-known companies' financial statements, such as evaluating Moutai's profitability and growth by examining revenue trends and profit margins [11][12]. Section 4: Tax Knowledge for Non-Financial Professionals - The fourth chapter covers essential tax knowledge for non-financial personnel, including common tax types, tax implications related to invoices/contracts, and tax planning techniques [13]. - The content is practical and relatable, addressing various tax classifications and strategies for individuals and businesses to minimize tax liabilities [13]. Section 5: Financial Issues for IPO Candidates - The fifth chapter focuses on financial issues that companies need to consider when preparing for an IPO, along with relevant solutions [15][16]. - It includes diverse case studies of companies that successfully listed, were denied IPOs, or had their reviews terminated, highlighting the financial challenges faced during the IPO process [15][16].