我局决定对大恒科技采取责令改正的监管措施，对主要责任人严宏深、谢燕采取出具警示函的监管措施，并将相关情况记入证券期货市场诚信档案。你公司及所有董监高应高度重视，规范财务会计核算，不断提高信息披露水平。你公司及有关责任人应于收到本决定书之日起30日内完成整改并向我局提交书面整改报告。Daheng New Epoch Technology, Inc. (600288.SH) announced that the company received a notification from the China Securities Regulatory Commission on December 25, 2024.
Zhito Financial APP News, Daheng New Epoch Technology, Inc. (600288.SH) announced that it received a decision from the Peking Regulatory Bureau of the China Securities Regulatory Commission (referred to as the "Peking Securities Regulatory Bureau") regarding the corrective measures to be taken against Daheng New Epoch Technology Co., Ltd. and the issuance of warning letters against Yan Hongshen and Xie Yan. The relevant situation is announced as follows:
Daheng New Epoch Technology Co., Ltd., Yan Hongshen, Xie Yan: After investigation, Daheng New Epoch Technology Co., Ltd. has the following issues: 1. Timely disclosure of information is lacking. First, significant agreements signed by subsidiaries were not disclosed in a timely manner. Second, the transfer of shares in Peking Daheng Innovation Technology Co., Ltd. and financial assistance matters were not reviewed or disclosed. 2. Inaccurate information disclosure. The 2023 annual report contains errors in the classification of materials and inventory commodity impairment provisions, as well as in the nature disclosure of other receivables. 3. Inaccurate financial accounting. First, revenue accounting is inaccurate, and some projects failed to appropriately identify specific performance obligations or recognize revenue across periods. Second, inaccuracies due to the age of accounts receivable, inventory age, etc., resulted in inaccuracies in the impairment of accounts receivable, contract assets, and inventory for 2023. Third, the allocation of depreciation for fixed assets used for leasing is inaccurate, leading to discrepancies in operating costs and period expenses for 2023. Fourth, the calculation of the book value of goodwill asset groups is incorrect. Fifth, small amounts of revenue from historical years were not recorded, and the allocation of procurement costs and sales expenses is inaccurate. 4. Internal control deficiencies. In some cases, goods are shipped before completing sales outbound procedures, approval for material requisition is not standardized or relevant records are not retained, and there are failures to manage suppliers and conduct price comparisons according to internal procurement control procedures.
Our bureau has decided to impose corrective regulatory measures on Daheng New Epoch Technology and issue warning letters to the main responsible persons Yan Hongshen and Xie Yan, with the relevant situation recorded in the integrity files of the securities and futures market. Your company and all directors and supervisors should take this matter seriously, standardize financial accounting, and continuously improve the level of information disclosure. Your company and the responsible individuals should complete the rectification and submit a written report to our bureau within 30 days from the receipt of this decision.
