同日，荃银高科收到证监会《立案告知书》，因涉嫌信息披露违法违规被立案。 公司同时披露2025年度业绩预告，预计归属于上市公司股东的净利润亏损1.8亿至2.7亿元，扣非后亏损 2.45亿至3.5亿元，上年同期均盈利，系上市后首亏。亏损因种子行业高库存、同质化竞争激烈，叠加自 然灾害致售价和毛利率下降，且公司依规计提应收款项、存货及商誉减值准备。 南方财经2月2日电，荃银高科(300087.SZ)1月30日第五届董事会第三十一次会议通过前期会计差错更正 及追溯调整议案。因2024年财报被毕马威华振会计师事务所出具保留意见，涉及控股子公司荃银生物与 三家酒厂酒粮销售应收账款及贵州某公司其他应收款。调查发现三家酒厂与贵州某公司有债权债务关 系，且经营均遇困，公司遂按规定，对2023年末三家酒厂应收账款按20%单项计提减值，2024年按 100%计提，并追溯调整2023年及2024年多期财报，其中2023年应收账款账面价值减少约3212万元，净 利润下调约590万元；2024年各期报表亦同步调整，如一季度营业利润从盈利1711万元转为亏损911万 元，全年净利润下调约1872万元。公司强调未改变盈亏性质，不构成重大影响 ...

Core Viewpoint - The company, ChuanYin High-Tech (300087.SZ), has announced a change in its auditing firm from KPMG Huazhen to RSM China, aiming to enhance audit service suitability, collaboration efficiency, and compliance standards. This decision follows a public tender process and is made with mutual agreement from the previous auditor [1]. Financial Reporting Issues - The 2024 financial report received a qualified opinion from KPMG, primarily due to two concerns: 1. The authenticity and recoverability of accounts receivable amounting to 32.7759 million yuan related to sales of grain to three distilleries, which could not be confirmed due to lack of response to confirmation requests and irregularities in documentation. The company has stated that the business is legitimate and has made a provision for bad debts of 8.1612 million yuan based on aging analysis [1]. 2. Concerns regarding the inventory value of corn seeds in collaboration with a company in Liaoning, where the original value of 356 million yuan is questioned due to slow sales progress, leading the auditor to believe that the provision for inventory impairment is insufficient [1].