gamedefiwarrior|遭实施退市风险警示 超华科技“披星戴帽”
April 30thGamedefiwarrior, Chaohua Technology (002288) (SZ002288, share price 2Gamedefiwarrior.32 yuan with a market capitalization of 21Gamedefiwarrior.6.1 billion yuan) issue the annual report for 2023. According to the annual report, the company's revenue in 2023 was 677 million yuan, down 60.82% from the same period last year; the net profit attributed to shareholders of listed companies was-538 million yuan, down 60.36% from the same period last year.
Although the disclosure is on scheduleGamedefiwarriorThe annual report, but this financial report was issued by the company's annual audit accounting firm, Asia-Pacific (Group) Accounting firm (Special General Partnership) (hereinafter referred to as Asia-Pacific Group), which was unable to express its opinion. At the same time, the Asia-Pacific Group also issued a negative internal control audit report for the company.
A reporter from the Daily Business News noted that the main reasons why auditors were unable to express their opinions included: on April 28 and 29, 2023, Chaohua Technology received 228 million yuan from Anhui Jianglan Resources Technology Co., Ltd. (hereinafter referred to as Anhui Jianglan) and 49.6225 million yuan from Tianchang Pengyang Copper Co., Ltd. (hereinafter referred to as Pengyang Copper), with a total collection of 278 million yuan. But on the same day, Chaohua Technology paid 278 million yuan to Shenzhen Tianyue Engineering Co., Ltd. (hereinafter referred to as Tianyue Engineering). The audit institution failed to obtain sufficient and appropriate audit basis on the commercial essence and rationality of the amount exchanged between the company and the Tianyue project, as well as the recoverability.
As early as November last year, a reporter from the Daily Business News visited the Tianyue Project and found that as a supplier of Chaohua technology, it had many similarities with the family of Chaohua technology controllers.
On April 30, Chaohua Technology shares were suspended for one day. After the opening of trading on May 6, Chaohua Technology shares resumed trading, while the company's shares were implemented "delisting risk warning" and "other risk warnings", and the stock was changed to "* ST Chaohua" for short.
Strange receivables of Tianyue Project
A reporter from the Daily Business News learned that the strange flow between Chaohua Technology and the Tianyue Project is one of the bases on which auditors are unable to express their opinions on Chaohua Technology's 2023 financial report.
In 2022, Chaohua Technology's annual audit accounting firm issued an audit report with reservations on the financial report of Chaohua Technology in 2022 because it was unable to obtain sufficient and appropriate audit evidence on the commercial essence, rationality and recyclability of 278 million yuan of accounts receivable from Anhui Jianglan and Pengyang Copper Industry. According to the Chaohua Science and Technology announcement in May 2023, as of May 1 last year, all the above 278 million yuan of receivables had been recovered, and the matters involved in the reservations in the 2022 audit report had been resolved, eliminating the impact of the above uncertainties on the company.
However, things are far from that simple. Chaohua Technology 2023 Annual report revealed that the company received a total of 278 million yuan in receivables from Anhui Jianglan and Pengyang Copper Industry on April 28 and 29 last year. But on the same day, Chaohua Technology paid the same amount to the Tianyue Project. The auditor failed to obtain sufficient and appropriate audit evidence on the commercial nature and reasonableness of the transaction between the company and the Tianyue project, as well as the recyclability.
Who on earth is the Tianyue Project? The reporter learned that Tian Yue Project was one of the prepaid parties of Chaohua Technology in the first half of 2023. Chaohua Technology purchased copper wire from Tian Yue Project. According to the inquiry letter of Chaohua Technology's 2021 annual report, Tianyue Engineering is its seventh largest supplier in 2021, and Chaohua Technology purchased a total of 28.7033 million yuan from it that year.
By the end of 2023, Chaohua Science and Technology had received 345 million yuan from Tianyue Project. Due to the existence of this large amount of receivables, auditors believe that Chaohua Technology lacks credit management for the Tianyue Project, fails to effectively implement the payment examination and approval system, and fails to effectively implement the collection system of receivables, resulting in the failure to collect the relevant funds in a timely manner, there is a risk that the receivables cannot be recovered, and there is no sufficient and appropriate audit evidence to confirm the nature and commercial nature of the funds. Chaohua Technology has major defects in the internal control of related financial reports, such as credit management system, examination and approval of capital payment, collection of receivables and so on.
In November last year, a reporter from the Daily Business News noticed the existence of the Tianyue project and conducted an investigation into it, only to find that the Tianyue project was "in the same room" with several enterprises of the Chaohua technology control family.
The industrial and commercial registered address of Tianyue Project is 611A, Yaohua Building, 6023 Shennan Avenue, Tianan Community, Shatou Street, Futian District, Shenzhen. The reporter did not see the Tianyue project in Building 611A, and Room 611 of the building was connected with Room 612 of the building. Of the nearly 30 "other related parties" listed in Chaohua Technology's half-year financial report in 2023, at least 7 of them had registered addresses at that time or had registered addresses in Room 611-612. Moreover, the contact number of the enterprise in the annual reports of industry and commerce submitted independently by Tianyue Project in 2020 and 2022 is the same as that of Shenzhen Fengsen Asset Management Co., Ltd. (controlled by Liang Jianfeng, one of the controllers of Chaohua Technology) in 2018 and 2019.
After the above report was issued, the reporter noticed that Chaohua Technology had denied that Tian Yue Project was a related party of the company on the investor interaction platform. On the afternoon of April 30, the reporter tried to call Chaohua Science and Technology Financial report on such issues as whether the Tianyue Project was really a related party, why a large amount of money was paid to it, and the purchase and sale contents of both sides. The relevant staff said that due to the disclosure of the annual report and quarterly report, there was still a lot of information to sort out, and the reporter's interview could not be replied on April 30. The reporter also sent an interview email to Chaohua Technology's open email address at the same time, and there was no reply as of press time.
321 million yuan "inventory loss"?
The reporter noticed that the reasons why auditors were unable to express their opinions on Chaohua Technology's audit report also included: by the end of 2023, the outstanding property loss balance of Chaohua Technology's other current assets was 321 million yuan, which was the inventory loss caused by the company and its subsidiaries due to production suspension, product return, scrapping and other reasons. However, the auditor failed to obtain sufficient and appropriate audit evidence for the above inventory losses. Moreover, for the inventory loss, the auditor believes that Chaohua Technology has major defects in inventory supervision, warehousing management system and other related financial reporting internal control.
同时，赵继增与梁健锋的借款纠纷案，一审判决梁健锋偿还赵继增借款本金2亿元及对应利息，超华科技以梁健锋上述债务当中不能清偿部分的二分之一为限，向赵继增承担赔偿责任，导致超华科技计提预计负债1.75亿元。审计机构称，超华科技在印鉴审批制度、担保审批等相关的财务报告内部控制方面存在重大缺陷。
基于上述多项内部控制缺陷，审计机构对超华科技2023年度财务报告内部控制的有效性进行了审计，并出具了否定意见的内部控制审计报告。
今年2月，公司及控股股东、实控人之一梁健锋因涉嫌信息披露违法违规，被中国证监会立案。审计机构对此表示，“无法判断该事项对超华科技公司会计报表的影响”。
由于超华科技2023年度被出具无法表示意见的审计报告、否定意见的内部控制审计报告，根据《深圳证券交易所股票上市规则》的相关规定，深交所将对公司股票交易实行“退市风险警示”及“其他风险警示”。自5月6日开市起，公司股票简称将由“超华科技”变更为“*ST超华”。
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