Core Viewpoint - Lifan Shuke (300344.SZ) faces significant regulatory scrutiny due to a negative internal control audit report from Zhongxing Caiguanghua Accounting Firm, leading to a one-day stock suspension and subsequent risk warnings [1][2][4] Group 1: Regulatory Actions - The company received a notice from the China Securities Regulatory Commission (CSRC) regarding an investigation into potential information disclosure violations [1][2] - Following the audit report, the company's stock will be renamed to "ST Lifan," indicating a warning status due to the identified internal control deficiencies [1][4] Group 2: Financial Performance - In the 2024 annual report, Lifan Shuke reported revenue of 259 million yuan, a year-on-year increase of 37.45%, but a net loss of 125 million yuan, a slight increase in loss compared to the previous year [5] - The company has experienced continuous losses over the past three years, totaling nearly 400 million yuan, with net losses of 140 million yuan in 2022 and 127 million yuan in 2023 [5][9] Group 3: Internal Control Issues - The internal control audit revealed significant deficiencies, particularly in financial reporting and risk management, affecting the accuracy of revenue and cost accounting [2][4] - The company has been criticized for its accounting practices, specifically the correction of revenue recognition methods from "gross" to "net" due to non-compliance with accounting standards [2][4] Group 4: Market Reactions and Future Outlook - The stock price has seen significant volatility, peaking at 15.26 yuan per share earlier in the year before dropping to 7.76 yuan, reflecting investor concerns over the company's financial health and regulatory issues [9][10] - Experts suggest that the ongoing losses and regulatory scrutiny may lead to further declines in stock value and potential administrative penalties, impacting investor confidence and the company's reputation [4][10]

彼时，立方数科已发布业绩预告，预计2024年的营业收入为2.5亿元至2.7亿元，归属于上市公司股东的 净利润（净利润，下同）为亏损7600万元至9600万元。 而在此份关注函中，安徽证监局强调，公司应充分认识年报工作的重要性和严肃性，严格按照《证券 法》要求，真实准确完整及时地编制和披露年报，严禁财务造假、配合造假、占用担保等严重损害上市 公司利益的违法违规行为。 3月21日，安徽证监局对立方数科开出行政监管措施决定书。因在现场检查中，发现立方数科存在未履 行关联交易审议流程和披露义务、财务会计核算不规范、内幕信息知情人登记管理不规范等方面问题， 安徽证监局对立方数科采取责令改正的行政监管措施并记入证券期货市场诚信档案，并对公司董事长、 时任总经理汪逸以及公司董秘兼财务总监项良宝采取出具警示函的行政监管措施并记入证券期货市场诚 信档案。 4月2日，安徽证监局再次对立方数科发出监管关注函，首先就指出公司对于前次监管关注函相应事项提 交的《整改报告》及该局开展的检查工作，公司未对智能软件产品业务和2024年新增超立方智能硬件产 品业务等开展自查，自查不全面、核算不规范，并要求公司立即整改，同时严格按照《证券法》和 ...