Letter of concern about Anshan Heavy Duty Mining Machinery Co.Ltd(002667)
Attention letter of the company Department [2022] No. 85 Anshan Heavy Duty Mining Machinery Co.Ltd(002667) the board of directors:
Your company disclosed the performance forecast for 2021 on the evening of January 28, 2022, which said that your company expects to realize the net profit attributable to the shareholders of the listed company in 2021 to be - 90 million yuan to - 110 million yuan, the net profit after deducting non recurring profits and losses to be - 95 million yuan to - 115 million yuan, and the estimated operating income to be 180 million yuan to 230 million yuan, The estimated operating income after deduction is 120 million yuan to 150 million yuan. The impairment test of your company's assets reduces the company's net profit attributable to the shareholders of the listed company by about 33.6194 million yuan in 2021. The company increased more expenses in 2021, mainly due to the increase in business transformation expenses of the company and the increase in operating expenses of newly established subsidiaries.
According to your company's report for the third quarter of 2021, as of September 30, 2021, your company has achieved an operating revenue of 158849200 yuan, and the net profit attributable to the shareholders of the listed company is -16497100 yuan, and the net profit attributable to the shareholders of the listed company after deduction is -2022740 yuan.
Our department is concerned about this. Please verify and explain the following matters:
1. Describe the specific composition of your company's operating income and operating income after deduction, and the recognition time and basis of relevant income; Whether the operating income deduction has included the income generated by new trade business in 2021 and 2020.
2. Check whether your company has other business income irrelevant to the main business or income without commercial substance. If so, explain the reasons for the non deduction; If not, check item by item and explain the reasons according to the specific deduction items listed in "4.2 matters related to deduction of operating income" in the guidelines for self discipline supervision of listed companies No. 1 - business handling of the exchange.
3. Itemize the asset scope, reasons for impairment and estimated amount of impairment, and explain whether there are significant changes in the accounting policies and determination basis for the provision for asset impairment compared with 2020, and whether the relevant asset impairment complies with the relevant provisions of the accounting standards for business enterprises. On this basis, explain whether the provision for asset impairment of your company in previous years is sufficient.
4. Explain the reason and rationality of the sharp decline of your company's net profit in the fourth quarter and the mismatch between operating revenue and net profit growth.
Ask the annual audit accountant to check the above questions 1-4 and give clear opinions.
5. Explain the specific situation of your company's establishment of subsidiaries or capital increase to subsidiaries for many times in the past year, the production and operation of the branches, subsidiaries, subsidiaries and other branches involved, whether the business is related to the main business of the listed company, and check whether the transfer and use of funds generated by the establishment of subsidiaries and capital increase to subsidiaries are in compliance, Whether there are situations in which the interests of your company are embezzled, such as the occupation of funds by related parties.
6. On January 10, 2022, your company disclosed the announcement on termination of equity acquisition intention agreement, which said that the company signed the termination agreement of cash purchase intention agreement with Gongqingcheng Qiangqiang investment partnership (limited partnership). If Qiangqiang investment returns the deposit paid by the company of 58 million yuan within 25 working days from the date of termination of the original agreement, No interest is payable to the company. State whether the deposit paid by your company has been recovered as of the date of reply.
7. In combination with the above questions, explain whether your company may touch the situation that the stock trading may be subject to delisting risk warning stipulated in the stock listing rules (revised in 2022) (hereinafter referred to as the Listing Rules). If yes, please timely and fully disclose the risk tips in accordance with the regulations.
Please make a written statement on the above issues, submit the relevant explanatory materials to our department for disclosure before February 11, 2022, and send a copy to the dispatched office at the same time. The annual audit accountant is requested to submit the verification opinions and relevant supporting materials to our department and disclose them to the public before February 18, 2022. At the same time, remind your company and all directors, supervisors and senior managers to strictly abide by the securities law, the company law and other laws, as well as the stock listing rules of the exchange, and perform the obligation of information disclosure truthfully, accurately, completely, timely and fairly.
We are writing to inform you that
Shenzhen Stock Exchange listed company management department 1 January 29, 2022
