General Principles - The internal audit system of Yitong Century Technology Co., Ltd. aims to standardize internal audit work, enhance internal control, improve risk management, and promote corporate governance to protect the rights of the company and its shareholders [1][2] - Internal audit is defined as an independent and objective evaluation of the company's financial activities, internal controls, and risk management to facilitate governance and achieve corporate goals [1][3] Internal Control - Internal control is a process implemented by the board of directors, management, and all employees to ensure legal compliance, asset security, and the authenticity of financial reporting [2] Audit Institution and Personnel - The Audit Department is designated as the internal audit institution, reporting to the board's audit committee and maintaining independence from the finance department [2][3] - The company must have at least three dedicated internal auditors, with the possibility of hiring external experts as needed [2][3] Responsibilities and Authority of the Audit Department - The audit committee guides and supervises the internal audit work, reviews annual audit plans, and coordinates with external audit entities [3][4] - The Audit Department is responsible for evaluating the effectiveness of internal controls, auditing financial data, and reporting significant issues to the audit committee [4][5] Audit Procedures - The audit work primarily involves on-site audits, with the possibility of remote audits, and the department must establish a work paper system to document audit evidence [6][7] - Audit reports must be drafted, reviewed, and finalized with input from the audited parties, and any disputes must be addressed promptly [7][8] Audit Archive Management - The Audit Department must organize and archive audit documents for at least ten years, ensuring confidentiality and compliance with board regulations [8][9] Internal Control Evaluation - The internal audit institution is responsible for conducting internal control evaluations, which must be reported to the board and disclosed on designated websites [9] Rewards and Penalties - The company will reward auditors who perform their duties effectively and identify significant economic losses, while also penalizing those who violate laws or company regulations [9][10]

Core Points - The establishment of the Audit Committee aims to enhance internal control and ensure effective supervision of the management by the board of directors [1][2] - The Audit Committee is responsible for reviewing financial information, supervising internal and external audits, and evaluating internal controls [1][4] Group 1: General Provisions - The Audit Committee is a specialized working body established by the board of directors based on shareholder resolutions [1] - The committee consists of three directors, with a majority being independent directors, including at least one accounting professional [2] Group 2: Composition and Responsibilities - The committee members are nominated by the chairman or a majority of independent directors and elected by the board [2] - The committee is tasked with supervising and evaluating internal and external audit work, ensuring the establishment of effective internal controls, and providing accurate financial reports [2][3] Group 3: Duties and Authority - The Audit Committee has the authority to review financial reports, supervise the hiring or dismissal of external auditors, and assess internal control evaluations [4][5] - The committee must approve significant financial disclosures and any changes in accounting policies before submission to the board [4][5] Group 4: Internal Audit Oversight - The Audit Committee guides and supervises the internal audit department, which is responsible for evaluating the effectiveness of internal controls [6][11] - The committee must review internal audit reports and ensure that any identified issues are addressed promptly [6][11] Group 5: Meeting Procedures - The Audit Committee is required to meet at least quarterly, with additional meetings called as necessary [24] - Decisions made by the committee require a majority vote from its members, and meeting records must be maintained [24][36] Group 6: Reporting and Disclosure - The company must disclose the Audit Committee's annual performance in its annual report, including meeting attendance and responsibilities fulfilled [33] - Any significant deficiencies or risks identified by the committee must be reported to the Shenzhen Stock Exchange [7][8]

Group 1 - The company, Han Yi Co., Ltd. (SZ 301270), announced that its 26th second board meeting will be held on August 15, 2025, to review various proposals including the full text and summary of the agenda [2] - For the year 2024, the company's revenue composition is entirely from the software and information technology services industry, accounting for 100.0% [2]

金融界消息 截至2025年8月15日收盘，科大国创（300520）报收于25.78元，上涨1.1%，换手率4.66%， 成交量12.93万手，成交金额3.33亿元。 资金流向方面，今日主力资金净流出3389.92万元，占比成交额10.18%。其中，超大单净流出844.68万 元、占成交额2.54%，大单净流出2545.24万元、占成交额7.64%，中单净流出流入443.65万元、占成交 额1.33%，小单净流入2946.27万元、占成交额8.85%。 科大国创最新一期业绩显示，截至2025一季报，公司营业总收入2.43亿元、同比减少21.19%，归属净利 润2738.99万元，同比减少565.40%，扣非净利润2867.05万元，同比减少691.28%，流动比率1.454、速动 比率1.229、资产负债率56.31%。 天眼查商业履历信息显示，科大国创软件股份有限公司，成立于2000年，位于合肥市，是一家以从事软 件和信息技术服务业为主的企业。企业注册资本29179.1018万人民币，实缴资本29116.74万人民币。公 司法定代表人为董永东。 通过天眼查大数据分析，科大国创软件股份有限公司共对外投资了20家 ...

金融界消息 截至2025年8月15日收盘，福昕软件（688095）报收于76.34元，上涨1.52%，换手率 3.66%，成交量3.35万手，成交金额2.54亿元。 通过天眼查大数据分析，福建福昕软件开发股份有限公司共对外投资了13家企业，参与招投标项目87 次，知识产权方面有商标信息96条，专利信息44条，此外企业还拥有行政许可9个。 来源：金融界 福昕软件最新一期业绩显示，截至2025一季报，公司营业总收入2.02亿元、同比增长19.78%，归属净利 润583.31万元，同比增长45.02%，扣非净利润1396.14万元，同比增长32.41%，流动比率3.890、速动比 率3.588、资产负债率22.31%。 天眼查商业履历信息显示，福建福昕软件开发股份有限公司，成立于2001年，位于福州市，是一家以从 事软件和信息技术服务业为主的企业。企业注册资本9143.9524万人民币，实缴资本2700万人民币。公 司法定代表人为熊雨前。 资金流向方面，今日主力资金净流出2739.73万元，占比成交额10.77%。其中，超大单净流出4124.53万 元、占成交额16.21%，大单净流入1384.80万元、占成交额5 ...

Core Viewpoint - The financial performance of Puling Software (300996) has shown significant declines in revenue and net profit, indicating potential challenges ahead for the company [1]. Financial Performance - As of the first quarter of 2025, Puling Software reported total revenue of 58.76 million yuan, a year-on-year decrease of 24.20% [1]. - The net profit attributable to shareholders was 13.95 million yuan, down 526.51% year-on-year [1]. - The non-recurring net profit was 16.84 million yuan, reflecting a substantial decrease of 6186.41% compared to the previous year [1]. - The company's liquidity ratios are strong, with a current ratio of 7.271 and a quick ratio of 6.284, while the debt-to-asset ratio stands at 11.62% [1]. Market Activity - On August 15, 2025, Puling Software's stock closed at 18.87 yuan, down 1.97%, with a turnover rate of 14.09% [1]. - The trading volume was 333,900 hands, with a transaction amount of 627 million yuan [1]. - There was a net outflow of main funds amounting to 26.08 million yuan, accounting for 4.16% of the transaction amount [1]. Company Background - Puling Software Co., Ltd. was established in 2001 and is located in Jinan City, primarily engaged in software and information technology services [2]. - The company has a registered capital of 2.83 billion yuan and a paid-in capital of 689.26 million yuan [1][2]. - The legal representative of the company is Ling Guoqiang [1]. Investment and Intellectual Property - Puling Software has made investments in 12 companies and participated in 789 bidding projects [2]. - The company holds 10 trademark registrations and 25 patents, along with 19 administrative licenses [2].

Core Points - The stock price of Zhimi Intelligent (001339) closed at 54.34 yuan on August 15, 2025, with an increase of 0.84% and a turnover rate of 6.64% [1] - The company reported a total revenue of 1.947 billion yuan for the first half of 2025, representing a year-on-year growth of 15.29%, and a net profit attributable to shareholders of 102 million yuan, up 80.08% year-on-year [1] - Zhimi Intelligent has a total of 12 external investments and has participated in 69 bidding projects [2] Financial Performance - The company's operating revenue for the first half of 2025 was 1.947 billion yuan, with a year-on-year increase of 15.29% [1] - The net profit attributable to shareholders reached 102 million yuan, reflecting a significant year-on-year growth of 80.08% [1] - The company's current ratio is 1.517, quick ratio is 1.097, and debt-to-asset ratio is 58.43% [1] Company Overview - Zhimi Intelligent Technology Co., Ltd. was established in 2011 and is located in Shenzhen, primarily engaged in software and information technology services [1] - The registered capital of the company is approximately 250.34 million yuan, with paid-in capital of about 185.22 million yuan [1] - The company holds 44 trademark registrations and 1,043 patent registrations, along with 20 administrative licenses [2]

Core Viewpoint - The internal audit system of Suzhou Guangge Technology Co., Ltd. aims to enhance the quality of internal audits, protect investors' rights, and promote sustainable development of the company [1]. Group 1: Internal Audit Definition and Scope - Internal audit is defined as an evaluation activity conducted by internal personnel to assess the effectiveness of internal controls, risk management, and the authenticity and completeness of financial information [1]. - The internal audit system applies to the company and its wholly-owned and controlling subsidiaries [1]. Group 2: Internal Audit Department Structure and Responsibilities - The company has established an internal audit department responsible for organizing and implementing internal audit work, reporting to the board of directors and the audit committee [2]. - The internal audit department must maintain independence and cannot be under the leadership of the finance department [2]. - Internal audit personnel must possess the necessary professional capabilities and adhere to relevant laws, regulations, and professional standards [2][3]. Group 3: Audit Procedures and Implementation - The internal audit department conducts audits primarily through on-site methods, with annual audit plans submitted for approval by the audit committee [4]. - Audits must be conducted with a focus on obtaining sufficient, relevant, and reliable evidence to support audit conclusions and recommendations [6]. - The internal audit department is required to submit internal audit reports to the audit committee at least semi-annually and annually [5]. Group 4: Focus Areas of Internal Audits - The internal audit department is tasked with evaluating the completeness and effectiveness of internal control systems, financial data legality, compliance, and authenticity [5][7]. - Key areas of focus include significant non-recurring transactions, external investments, asset purchases and sales, external guarantees, related party transactions, and the use of raised funds [8][9][10][11]. Group 5: Reporting and Accountability - The internal audit department must report any significant internal control deficiencies or risks to the board of directors or audit committee promptly [8]. - The board of directors is responsible for assessing the effectiveness of internal controls based on the internal audit reports and must disclose any significant deficiencies to the Shanghai Stock Exchange [8]. Group 6: Compliance and Ethics - Internal audit personnel are protected by law and must not face retaliation for performing their duties [4]. - The company is committed to ensuring that internal audit personnel can perform their responsibilities without interference and that any violations of laws or internal regulations are reported and addressed [12][13].

帝奥微最新一期业绩显示，截至2025一季报，公司营业总收入1.53亿元、同比增长19.06%，归属净利润 1239.53万元，同比减少22.82%，扣非净利润379.30万元，同比增长135.48%，流动比率14.254、速动比 率13.293、资产负债率6.00%。 金融界消息 截至2025年8月15日收盘，帝奥微（688381）报收于24.19元，上涨2.24%，换手率3.76%， 成交量6.91万手，成交金额1.66亿元。 资金流向方面，今日主力资金净流出2047.81万元，占比成交额12.35%。其中，超大单净流出673.19万 元、占成交额4.06%，大单净流出1374.61万元、占成交额8.29%，中单净流出流入359.35万元、占成交 额2.17%，小单净流入1688.46万元、占成交额10.18%。 天眼查商业履历信息显示，江苏帝奥微电子股份有限公司，成立于2010年，位于南通市，是一家以从事 软件和信息技术服务业为主的企业。企业注册资本24750万人民币，实缴资本11877.9976万人民币。公 司法定代表人为鞠建宏。 通过天眼查大数据分析，江苏帝奥微电子股份有限公司共对外投资了11家企业， ...

Group 1 - The stock price of Lixin Micro (688601) closed at 42.88 yuan on August 15, 2025, with an increase of 2.51% and a turnover rate of 2.76% [1] - The trading volume was 36,900 lots, with a total transaction amount of 1.57 billion yuan [1] - The net outflow of main funds was 19.28 million yuan, accounting for 12.25% of the transaction amount, with large orders showing a net outflow of 25.37 million yuan [1] Group 2 - For the first quarter of 2025, Lixin Micro reported total operating revenue of 164 million yuan, a year-on-year decrease of 25.52%, and a net profit attributable to shareholders of 9.97 million yuan, down 81.35% year-on-year [1] - The company's current ratio is 12.721, quick ratio is 11.187, and debt-to-asset ratio is 7.02% [1] Group 3 - Lixin Micro, established in 2002 and located in Wuxi, primarily engages in software and information technology services [2] - The company has invested in 15 enterprises, participated in 6 bidding projects, and holds 29 trademark registrations and 100 patents [2]