国联股份自2019年7月30日上市至今，已迎来6周年。从上市首日收盘价为21.79元、市值30.68亿元，到如今市值达到175.60亿元。 利润角度分析，2020年国联股份实现归母净利润3.04亿元，2024年14.55亿元。公司盈利能力显著提升，利润规模实现快速增长。 从上市首日至今，国联股份的市值实现了4.72倍的增长，显示出较强的成长性。2022年11月22日，国联股份的市值巅峰达到656.98亿元，股价也顺应升至 131.75元。而至7月29日收盘，国联股份的股价为24.37元，市值为175.60亿元，相比峰值时期市值减少481.38亿元，市值蒸发了73.27%。 来源:金融界 国联股份的主营业务包括B2B电子商务业务。公司定位于B2B综合服务平台，以工业电子商务为基础，以互联网数据为支撑，为相关行业客户提供工业品和 原材料的网上商品交易、商业信息服务和互联网技术服务。其核心产品主要分为网上商品交易业务和商业信息服务，从产品收入结构来看，网上商品交易业 务占比最高，达到99.65%，其次是商业信息服务，占比0.18%。 国联股份上市的2019年，当年实现归母净利润1.59亿元。截至最新完整财年的202 ...

Core Viewpoint - The company, Beijing Guolian Vision Information Technology Co., Ltd., is responding to regulatory inquiries regarding its 2024 annual report, specifically addressing issues related to revenue recognition, internal controls, and prepaid accounts [1]. Revenue Recognition - The company's reported revenues for 2024 were 136.23 billion, 121.05 billion, and a decline of 16.21%, 10.23%, and 15.91% respectively for each quarter, attributed to a shift from gross to net revenue recognition for certain transactions [2]. - The company is currently verifying its revenue recognition methods in accordance with accounting standards and will provide further disclosures [2][3]. Internal Control - The company has previously corrected errors in revenue reporting for 2020 to 2022, and the auditor has issued standard opinions for the current year, indicating improvements in internal controls [3]. - The company is required to disclose its internal control requirements for revenue recognition and any changes compared to previous years [3][4]. Prepaid Accounts - The company's prepaid accounts balance reached 76.93 billion, a year-on-year increase of approximately 70%, with a significant rise in bad debt provisions for prepaid accounts [4][5]. - The company is expected to disclose details about its top ten prepaid account recipients, including transaction amounts and supplier relationships [5][6]. - The increase in prepaid accounts is attributed to the company's self-operated business model, which necessitates securing supply and stabilizing prices through advance payments [7][12]. Accounts Receivable - The company's accounts receivable balance was 14.10 billion, reflecting a 51.03% increase year-on-year, with a bad debt provision of 0.32 billion and a provision ratio of 3.25% [13]. - The company is required to disclose details about its top ten debtors, including transaction amounts and any potential relationships with suppliers [13][14].