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*ST观典: 大信会计师事务所(特殊普通合伙)关于《关于观典防务技术股份有限公司2024年度报告的信息披露监管问询函》有关问题的回复说明
Zheng Quan Zhi Xing· 2025-07-14 11:12
Core Viewpoint - The company is facing scrutiny regarding its revenue recognition practices and discrepancies in financial reporting, particularly in relation to its 2024 annual report and quarterly disclosures [1][2]. Revenue Recognition Issues - The annual report indicates that the company achieved revenues of 0.17 billion, 0.24 billion, and 0.33 billion in the first three quarters of 2024, with a prior adjustment of Q1 revenue from 0.48 billion to 0.33 billion due to contract changes [1]. - The annual auditor expressed concerns over the effectiveness of the company's sales communication and tracking controls, leading to a negative opinion on internal control audit reports [1]. Financial Discrepancies - There are inconsistencies between quarterly financial data and annual report figures, necessitating further disclosure from the company regarding the reasons for these discrepancies and any potential adjustments [2]. - The company reported that the discrepancies were primarily due to returns and adjustments related to customer projects, with no other adjustments identified at this time [2]. Customer Changes - The company has acquired new customers, with 30% of 2024 revenue coming from clients with whom it had no prior business relationships [3]. - The report details significant changes in customer dynamics due to increased market competition and compliance risks, leading to customer attrition [3]. Revenue Recognition Standards - The company maintains consistent revenue recognition standards over the past three years, confirming revenue upon customer acceptance of delivered products or services [3][4]. - The company has outlined its sales return policy, which includes conditions for returns and exchanges, ensuring compliance with accounting standards [5]. Product Margin Variations - The report indicates significant changes in gross margins across product lines, with drone services and data processing experiencing a decline in revenue but an increase in costs [6][7]. - The gross margin for drone systems increased by 1.42 percentage points, while the margin for drone services decreased by 118.77 percentage points due to a 45.33% drop in revenue and a 39.75% rise in costs [7]. Cost Structure Analysis - The company's cost structure for 2024 shows a total cost of 7.31 billion, a 39.75% increase from 2023, driven by rising personnel costs, maintenance materials, and depreciation expenses [8]. - Direct material costs surged by 260.64%, and external collaboration costs increased by 154.08%, reflecting the company's focus on product upgrades and market expansion [9][10]. Audit Procedures and Findings - The annual auditor conducted extensive verification procedures, including background checks on major clients and revenue sampling, to ensure compliance with revenue recognition standards [12][13]. - The auditor concluded that the company's accounting practices align with the relevant accounting standards, despite the noted revenue adjustments due to returns [13].
*ST观典: 关于对上海证券交易所《2024年年度报告的信息披露监管问询函》回复的公告
Zheng Quan Zhi Xing· 2025-07-14 11:12
证券代码:688287 证券简称:*ST 观典 公告编号:2025-036 观典防务技术股份有限公司关于对上海证券交易所 《2024 年年度报告的信息披露监管问询函》回复的公告 本公司董事会及全体董事保证本公告内容不存在任何虚假记载、误导性陈述或者 重大遗漏,并对其内容的真实性、准确性和完整性依法承担法律责任。 重要内容提示: 截至 2025 年 4 月 26 日,观典防务技术股份有限公司(以下简称"公司"或"观典 防务")无商业实质保理事项仍有共计 9,694.72 万元被划扣未归还,实际控制人高明先 生确认上述划扣情形构成其本人对公司的非经营性资金占用。2025 年 4 月 28 日,公司 因(1)2024 年度业绩预告、业绩快报更正对营业收入修正,超过财务报告内部控制重 大缺陷标准;(2)无商业实质保理被划扣未归还构成实控人对公司的非经营性资金占 用;两个事项导致财务报告内部控制被会计师出具否定意见,触及《上海证券交易所科 创板股票上市规则》第 12.9.1 条第一款第三项所述之情形,即"最近一个会计年度财务 报告内部控制被出具无法表示意见或否定意见的审计报告,或未按照规定披露财务报告 内部控制审计报告 ...