On the evening of November 11, Huali (SH603038, 22.33 yuan, a market value of 6 billion yuan) announced.) The warning letter issued, because the financial data disclosed in the relevant regular reports of Huali Co., Ltd. was inaccurate, and violated the provisions of the "Administrative Measures for the Information Disclosure of Listed Companies".
"Daily Economic News" reporters noticed that the relevant responsible persons include then chairman and then general manager Tan Hongru, chairman He Quanhong, then chairman Tan Xujie, general manager general manager, general manager, general manager, general manager, general manager, general manager, general managerXie Zhikun, then financial officer Lu Xuqiu and financial director Sun Yuanyuan.
According to the warning letter, the Guangdong Securities Regulatory Bureau conducted on -site inspections on Huali and found that the company had three aspects of problems.
一是经对相关贸易业务模式的实质进行审慎判断后，华立股份对2022年前三季度部分贸易业务的收入确认方法从总额法调整为净额According to this, the accounting error was corrected to the first quarterly report, the semi -annual report, and the third quarterly report. After the adjustment, the corresponding reporting period of operating income decreased by 16.907 million yuan, 84.1675 million, and 108.959 million yuan, respectively., 108.959 million yuan.The warning letter pointed out that the accounting report before the amendment of the Huali shares not in accordance with the relevant provisions of Article 34 of the "Enterprise Accounting Standards No. 14 -Income".
Second, Huali Co., Ltd. used construction materials such as concrete, steel, and pipe piles for a certain engineering company in 2022, involving sales amounts of 27.354 million yuan, and sales cost of 2,40.235 million yuan.Confirm the operating income of 3.3305 million yuan according to the net amount.After investigation, the business is essentially a financial and financial business in the form of trade business, which is occasional and special.The warning letter pointed out that the above situation does not comply with relevant regulations such as the "Corporate Accounting Standards No. 22 -Financial Tool Confirmation and Measurement".
Third, when Huali Co., Ltd. conducts goodwill measurement of goodwill for Fujian Shangrun Investment Management Co., Ltd., the impact of the income on the companys income after the period is not fully considered.The provision of the companys goodwill impairment was 1.6928 million yuan.The warning letter pointed out that the above situation does not meet the relevant provisions of Article 11 of the Enterprise Accounting Standards No. 8 -Asset Importation.
Due to the three major situations that appeared above, the financial data disclosed in the relevant regular reports of Huali shares inaccessible, violating the provisions of the "Administrative Measures for the Information Disclosure of Listed Companies", Guangdong Securities Regulatory SupervisionThe bureau decided to take administrative supervision measures with alert letter with Huali, Tan Hongru, Tan Xujie, He Quanhong, Xie Zhikun, Lu Xuqiu, and Sun Yuanyuan.
