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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 ...
科创板的4家ST公司,其中1家IPO时超募资金112%
梧桐树下V· 2025-05-11 05:49
Core Viewpoint - The article highlights the financial struggles of four ST companies listed on the Sci-Tech Innovation Board, all of which experienced significant declines in net profit after their initial public offerings (IPOs) [1] Group 1: Company Overview - As of May 9, there are 586 companies listed on the Sci-Tech Innovation Board, with four classified as ST companies: ST Pava, *ST Guandian, *ST Tianwei, and ST Yifei [1] - All four companies had the highest net profit in the year of their IPO, followed by substantial declines or direct losses in the subsequent year [1] Group 2: ST Pava - ST Pava was listed on September 19, 2022, with a focus on the research, production, and sales of new energy battery materials [2][3] - The company reported revenues of 1.65626 billion yuan in 2022, which dropped to 954.27 million yuan in 2023 and further to 948.57 million yuan in 2024 [3] - The net profit figures were 108.56 million yuan in 2022, -250.03 million yuan in 2023, and -731.76 million yuan in 2024 [3] - The stock was placed under risk warning due to a negative internal control audit opinion from its auditing firm [4] Group 3: *ST Guandian - *ST Guandian transitioned to the Sci-Tech Innovation Board on May 25, 2022, specializing in drone flight services and defense equipment [6] - The company achieved revenues of 291.04 million yuan in 2022, which fell to 212.10 million yuan in 2023 and further declined to 89.98 million yuan in 2024 [7] - The net profit figures were 78.69 million yuan in 2022, 13.26 million yuan in 2023, and -111.15 million yuan in 2024 [7] - The stock was flagged for delisting risk due to negative profit figures and low revenue [8] Group 4: *ST Tianwei - *ST Tianwei was listed on July 30, 2021, focusing on fire suppression systems and related products [9] - The company reported revenues of 205.82 million yuan in 2021, which decreased to 110.75 million yuan in 2022, then increased to 140.48 million yuan in 2023, and dropped to 77.75 million yuan in 2024 [10] - The net profit figures were 114.54 million yuan in 2021, 44.92 million yuan in 2022, 49.70 million yuan in 2023, and -29.16 million yuan in 2024 [10] - The stock was placed under risk warning due to negative profit and revenue figures [11] Group 5: ST Yifei - ST Yifei was listed on July 28, 2023, focusing on precision laser processing equipment [12] - The company achieved revenues of 538.96 million yuan in 2022, 697.2 million yuan in 2023, and 692.1 million yuan in 2024 [13] - The net profit figures were 68.10 million yuan in 2022, 75.75 million yuan in 2023, and 9.41 million yuan in 2024 [13] - The stock was flagged for risk due to negative audit opinions from its auditing firm [13]