On the evening of May 4, Zhongchang Big Data Corporation Limited(600242) , Sichuan Western Resources Holding Co.Ltd(600139) announced that the company’s 2021 financial and accounting report will be subject to delisting risk warning due to the audit report with no opinion or negative opinion issued by the audit institution. According to incomplete statistics by the reporter of China Securities Journal, at present, 15 listed companies will be warned of delisting risk due to the above situation.
On the same day, Dalian Thermal Power Co.Ltd(600719) announced that due to the 2021 annual internal control audit report with negative opinions issued by Zhongshen Zhonghuan Certified Public Accountants (special general partnership), the shares will be subject to other risk warnings. At present, 18 listed companies have disclosed such information.
15 companies will be ” ST”
6 Kaiser (China) Culture Co.Ltd(002425) .4 announced that the company’s annual financial and accounting report in 2021 was issued by an accounting firm with an audit report that could not express an opinion. According to the relevant provisions of article 9.3.2 of the stock listing rules of Shanghai Stock Exchange, the company’s shares will be subject to delisting risk warning. The abbreviation of A-Shares is changed from ” Zhongchang Big Data Corporation Limited(600242) ” to ” Zhongchang Big Data Corporation Limited(600242) “, and the starting date of delisting risk warning is May 6, 2022.
According to the audit report of Zhongchang Big Data Corporation Limited(600242) , the main basis for forming an opinion is that the audit scope is limited and there are major uncertainties in going concern. During the reporting period, the company changed its main management and business teams, resulting in the loss of some financial and business data, and the audit institution was unable to confirm the authenticity of the operating revenue and operating cost data in the company’s financial statements during the reporting period. In addition, the company’s director Li qunnan was suspected of misappropriating funds and put on criminal record, and the audit scope was limited due to the transaction between Zhejiang Qianxiang Network Technology Co., Ltd. and the company’s customers.
Sichuan Western Resources Holding Co.Ltd(600139) then announced that the net profit of the company before and after deducting non recurring profits and losses in 2021, whichever is lower, is negative, the operating income unrelated to the main business and without commercial substance in 2021 is less than 100 million yuan, and the net assets at the end of 2021 are negative; At the same time, the company’s 2021 financial and accounting report was issued with an audit report that could not express an opinion. The company’s shares will be subject to delisting risk warning.
Before that, according to the incomplete statistics of the reporter of the China Securities newspaper, the incomplete statistics from the reporter of the China Securities reporter, before that, according to the incomplete statistics of the reporter of the China Securities newspaper, there are already the incomplete statistics of the reporter of the China Securities newspaper, and before the full statistics of the China Securities reporter, there are the full statistics of the China Securities reporter, and before that, before that, before the full statistics of the reporter of the China Securities reporter, there are already Hongda Xingye Co.Ltd(002002) 75 Nanxing Machinery Co.Ltd(002757) 5751 13listed companies, including , Elefirst Science & Technology Co.Ltd(300356) , Bluedon Information Security Technologies Co.Ltd(300297) , Xuzhou Handler Special Vehicle Co.Ltd(300201) and others, announced that due to the audit report issued by the audited institution that cannot express opinions or negative opinions, Stocks will be subject to delisting risk warning.
Shenzhen Esun Display Co.Ltd(002751) announcement shows that in view of the Asia Pacific (Group) accounting firm (special general partnership) hired by the company issued the audit report with no opinion (yksz (2022) No. 01610188) on April 29, 2022, according to the relevant provisions of the stock listing rules of Shenzhen Stock Exchange, the company’s stock trading will be subject to delisting risk warning.
18 companies will be “ST”
It is worth noting that according to the incomplete statistics of the reporter of China Securities News, due to the internal control audit report or assurance report that cannot express opinions or negative opinions issued in the latest fiscal year, at present, 18 listed companies have announced that they will be warned of other risks by the exchange.
Caissa Tosun Development Co.Ltd(000796) announcement shows that the company hired Zhongshen Zhonghuan Certified Public Accountants (special general partnership) to audit the effectiveness of the company’s internal control in 2021 and issued an internal control audit report with negative opinions. According to article 9.8.1 of the Listing Rules of Shenzhen Stock Exchange (revised in 2022), “if a listed company has one of the following circumstances, the exchange will implement other risk warnings for its stock trading: (4) the company has been issued an internal control audit report or assurance report that cannot express opinions or negative opinions in the last year”, and the company’s stock trading has been implemented other risk warnings.
China Securities News reporter further combed and found that some of these listed companies that were issued internal control audit reports or assurance reports that could not express opinions or negative opinions had changed their performance.
Taking Shenzhen Guohua Network Security Technology Co.Ltd(000004) as an example, the performance forecast previously disclosed by the company shows that the net profit attributable to shareholders of the listed company in 2021 is expected to be RMB 100 million to RMB 148 million. The audited net loss attributable to the shareholders of the listed company was 509 million yuan. The auditor believes that Shenzhen Guohua Network Security Technology Co.Ltd(000004) company did not fully consider the target company Beijing Zhiyou Wangan Technology Co., Ltd. did not complete the performance commitments in 2021 during the goodwill impairment test, and the goodwill impairment test was not prudent, resulting in insufficient provision for goodwill impairment, resulting in significant deviation between the financial statements and the performance forecast in 2021. In addition, the company had cut-off problems in revenue recognition and major defects in internal control related to employee compensation and procurement. Therefore, the audit institution issued a negative internal control audit report to the company, and the company touched on the situation of “other risk warning”.
