1月9日晚间，熵基科技（301330）发布公告称，公司于近日收到中国证券监督管理委员会广东监管局出 具的警示函。《警示函》显示，公司存在五大违规问题，包括收入确认不准确，坏账准备计提不准确， 研发费用核算不准确，存货跌价准备计提不准确，关联交易披露不准确。针对以上问题，广东证监局决 定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的行政监管措施。 《警示函》显示，熵基科技存在以下违规问题：收入确认不准确。熵基科技对部分客户计提返利的期间 与对应销售期间不一致，导致2024年跨期确认收入36.95万元。 坏账准备计提不准确。熵基科技部分客户信用风险显著提升，应收账款减值迹象明显，且公司并未对该 部分客户进行投保，公司仅按账龄组合计提坏账准备，未对该部分客户进行单项计提坏账准备，公司对 该部分客户坏账计提不充分。 研发费用核算不准确。经查，熵基科技存在将法务部等非研发人员工资计入研发费用的情况，且上述人 员均未登记研发项目工时，导致公司研发费用列支不准确。 存货跌价准备计提不准确。经查，熵基科技子公司ZKTECOUSALLC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ZKTEC ...

Core Viewpoint - The article discusses the regulatory warning issued to Entropy Technology by the Guangdong Securities Regulatory Bureau due to five major violations related to financial reporting and disclosures, which could impact the company's reputation and operations [1][2][3]. Summary by Sections Regulatory Violations - Entropy Technology received a warning letter from the Guangdong Securities Regulatory Bureau for five key violations: inaccurate revenue recognition, improper bad debt provision, incorrect R&D expense accounting, inaccurate inventory impairment provision, and inadequate disclosure of related party transactions [1][2]. - Specifically, the company recognized revenue of 369,500 yuan in 2024 that was not aligned with the corresponding sales period due to inconsistent rebate periods for certain customers [1]. - The company failed to adequately provision for bad debts, particularly for clients with significant credit risk, relying solely on aging categories rather than individual assessments [1]. - R&D expenses were inaccurately reported as they included salaries of non-R&D personnel without proper documentation of their project hours [1]. Inventory and Related Party Transactions - The inventory impairment provision was inaccurately calculated, as the company used a sales expense rate of 15% from a different subsidiary instead of the actual 57% from ZKTECOUSALLC, leading to an overestimation of net realizable value [2]. - There was a discrepancy in the disclosure of related party transactions, with the actual sales amount to ZKTECO SOLUTIONS INC. being 18.91 million yuan, significantly higher than the reported 11.34 million yuan [2]. Company Response and Market Position - The company and its executives are required to take corrective actions and submit a written report to the Guangdong Securities Regulatory Bureau within 30 days [3]. - Entropy Technology, listed on the Shenzhen Stock Exchange since August 2022, focuses on biometric technology and related applications, indicating a commitment to innovation despite current regulatory challenges [3]. - The company has been actively engaging with investors, holding three institutional research meetings recently, and plans to launch a brain-machine interface prototype by March 2026, although this is not expected to significantly impact short-term revenue [4]. - Financial results for the first three quarters of 2025 show a slight decline in revenue to 1.401 billion yuan, while net profit increased by 6.24% to 128 million yuan [4]. - The company's stock has seen a rise of over 37% this year, with a market capitalization of 10.6 billion yuan as of January 12 [4].

Core Viewpoint - The company, Entropy Technology, has received a warning letter from the Guangdong Securities Regulatory Bureau due to five major violations related to financial reporting and disclosures [2][4]. Group 1: Violations Identified - The company has inaccurately recognized revenue, leading to a cross-period revenue recognition of 369,500 yuan for 2024 due to inconsistent rebate periods [2]. - There is an inadequate provision for bad debts, as the company failed to assess certain customers with significant credit risk and only used aging categories for provisions, resulting in insufficient bad debt provisions [2]. - Research and development expenses were inaccurately accounted for, including non-R&D personnel salaries, which were improperly included in R&D costs without proper project hour registration [3]. Group 2: Inventory and Related Party Transactions - The company inaccurately calculated inventory impairment provisions, using a sales expense rate of 15% from a different subsidiary instead of the actual 57% from ZKTECOUSALLC, leading to an overestimation of net realizable value [3]. - There was a discrepancy in the disclosure of related party transactions, with the actual sales amount to ZKTECO SOLUTIONS INC. being 18,907,200 yuan, significantly higher than the disclosed amount of 11,344,300 yuan [3]. Group 3: Regulatory Actions and Company Background - The Guangdong Securities Regulatory Bureau has decided to issue a warning letter to the company and its key executives, emphasizing the need for effective corrective measures and a written report within 30 days [4]. - The company was listed on the Shenzhen Stock Exchange's Growth Enterprise Market in August 2022, focusing on biometric technology and providing intelligent terminals and software for smart spaces, offices, and digital identity verification [4]. Group 4: Financial Performance - For the first three quarters of 2025, the company reported an operating income of 1.401 billion yuan, a year-on-year decrease of 0.68%, while the net profit attributable to shareholders increased by 6.24% to 128 million yuan [5].

数据宝统计，截至09:51，熵基科技成交额10.31亿元，创2022年8月18日以来新高。最新股价上涨 14.12%，换手率20.10%。上一交易日该股全天成交额为7.76亿元。（数据宝） （文章来源：证券时报网） ...

汇顶科技（603160.SH）12月5日在投资者互动平台表示，公司提供业界领先的全系列指纹解决方案， 覆盖超声波、光学、电容等。在智能家居领域，公司的电容指纹和光学指纹方案已在智能门锁实现规模 化商用。此外，基于深厚的光学技术积累，公司在ToF感知等领域可为智能家居场景提供多元化解决方 案。在语音相关技术方面，公司的VoiceExperience、AudioCapture等音频软件方案正积极拓展AI智能语 音应用，包括通话降噪、实时翻译、声纹识别、空间录音等功能。公司将继续深耕生物识别技术，不断 拓展在智能家居、智能终端、汽车电子等领域的应用，为客户提供更优质的产品和服务。 （文章来源：每日经济新闻） 每经AI快讯，有投资者在投资者互动平台提问：请问一下贵公司，生物识别业务领域里有涉及智能家 居的板块吗，如智能门锁等？另外生物识别业务领域里，是否有人脸识别、虹膜识别、语音识别等产品 线？ ...