Shenzhen Coship Electronics Co.Ltd(002052)
Special note of the board of directors on non-standard unqualified audit report
1、 Description of matters involved in non-standard unqualified audit report
Shenzhen Coship Electronics Co.Ltd(002052) (hereinafter referred to as "the company" and "Coship") hired Dahua Certified Public Accountants (special general partnership) to audit the company's financial statements in 2021 and issued an unqualified audit report with significant uncertainties and highlights of continuing operations. The details are as follows:
1. Significant uncertainties related to going concern:
"We remind users of financial statements to pay attention, such as notes III and II to financial statements As mentioned above, Coship electronics has suffered losses for four consecutive years since 2018, with a net loss of 185721200 yuan in 2021. As of December 31, 2021, the accumulated undistributed profit was -1716066900 yuan, the current liabilities at the end of 2021 were 387799600 yuan, the current assets were 191970900 yuan, and the current assets at the end of 2021 were less than the current liabilities. The above financial situation makes the continuous operation ability of Coship uncertain, and Coship may not be able to realize assets and pay off debts in the normal operation process. These events or circumstances indicate that there are major uncertainties that may lead to major doubts about Coship's ability to continue as a going concern. This matter does not affect the audit opinion that has been issued. "
2. Highlights:
"We remind users of financial statements to pay attention, such as note XII, (Ⅱ) 1. (1) As mentioned above, Tongzhou electronics received administrative punishment from Shenzhen Securities Regulatory Bureau in July 2021 for false statements of securities information in previous years. Some investors who bought Coship electronic stocks sued the company to compensate for economic losses to the Shenzhen intermediate people's Court on the ground that they suffered investment losses due to the false statement of Coship electronic securities information. As the case is being processed, the amount of the subject matter of the court has been placed on the court or before the mediation stage, and the total amount of the subject matter is 17 million 839 thousand and 400 yuan, and the liability of the top note is 17 million 763 thousand and 400 yuan. This matter does not affect the audit opinion that has been issued. "
2、 Basic opinions of Certified Public Accountants
1. Major uncertainties related to going concern
According to Article 21 of auditing standards for Chinese certified public accountants No. 1324 - going concern: if the assumption of going concern is appropriate, but there are significant uncertainties, and the financial statements have fully disclosed the significant uncertainties, the certified public accountant shall express an unqualified opinion and add a separate part under the title "significant uncertainties related to going concern" to the audit report, To: (I) remind users of financial statements to pay attention to the disclosure of matters mentioned in Article 18 of these standards in the notes to financial statements; (II) explain that these matters or circumstances indicate that there are major uncertainties that may lead to major doubts about the going concern ability of the auditee, and explain that the matter does not affect the audit opinion issued.
Among the major uncertain events or situations listed in the application guide of auditing standards for Chinese certified public accountants No. 1324 - going concern that may cause major doubts about the going concern ability of the audited entity, the financial aspects: (1) negative net assets or negative working capital; (2) Poor key financial ratios; (3) The value of assets with significant operating losses or used to generate cash flows fell sharply.
2. Highlights
Coship Electronics was sued by some investors for investment losses due to false statements of securities information in previous years. As of the date of approval of the 2021 financial statements, the case is being processed. The sum of the subject matter of the court has been placed at the level of the mediation before the litigation, and the total amount of the litigation subject is 17 million 839 thousand and 400 yuan. The estimated liabilities of the same Zhou top note are 17 million 763 thousand and 400 yuan. The lawsuit has a significant impact on the financial statements of Coship. Coship has fully disclosed it in the notes to the financial statements to remind the users of the financial statements to pay attention to the matter.
3、 Notes of the board of directors on matters involved in the non-standard unqualified audit report
The board of directors of the company understands and recognizes the unqualified audit report with significant uncertainties and highlights of sustainable operation issued by Dahua certified public accountants, which truthfully reflects the current situation of the company. In addition, the financial statements of the company are prepared in accordance with the accounting standards for business enterprises in all major aspects, It fairly reflects the financial position of Coship as of December 31, 2021 and the operating results and cash flow in 2021. The board of directors of the company will actively take effective measures to eliminate the impact of the above matters, so as to ensure the sustainable, stable and healthy development of the company and effectively safeguard the interests of the company and investors.
4、 Specific measures to eliminate the above matters and their impact
The board of directors and the management of the company have recognized the possible adverse impact of the above non-standard unqualified opinions on the company, and will take active and effective measures to eliminate the impact of the above matters on the company, so as to ensure the sustainable, stable and healthy development of the company and effectively safeguard the interests of the company and investors. The details are as follows:
1. Formulate practical development plans to optimize operation, products and services, implement innovative development, and actively expand new profit space while focusing on optimizing and strengthening the main business; Continuously strengthen the internal management of the enterprise, refine the cost control, optimize the capital operation, save expenditure and reduce expenditure, improve the operating efficiency and ensure the stable development of the company.
2. Strengthen the risk control of the company, further improve the corporate governance structure, internal control system and risk prevention mechanism, improve the business management process, ensure the standardized operation of the company at the institutional level, strictly implement and promote, and reduce the business risk of the company.
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(there is no text on this page, which is the signature page of the special instructions of Shenzhen Coship Electronics Co.Ltd(002052) board of directors on non-standard unqualified audit report)
Liu Yongteng, Liu Xiao, Mo Bing
Lin Qiang, Liao Qingfu, Zhang Bai
Li Wen, Jin Yufeng, Li Lin
Shenzhen Coship Electronics Co.Ltd(002052) board of directors April 18, 2022
