宁波波导股份有限公司2025年年度报告编制及最新审计进展公告详解
一、报告关键要点
- 退市风险警示：宁波波导股份有限公司（*ST 波导，股票代码：600130）2024年度经审计的扣非净利润为负值，且扣除与主营业务无关及不具备商业实质的收入后，营业收入低于3亿元，已经触及上海证券交易所相关退市风险警示规定。公司股票自2025年4月30日起被实施退市风险警示。
- 年报披露及审计进展：公司已聘任天健会计师事务所为2025年度财务报告及内部控制审计机构，并按交易所规定，在预约披露日前20个交易日及10个交易日分别披露年报编制及审计进展。本次公告为第二次进展披露。
- 审计进度：截至公告日，审计工作已进入底稿完善、汇总及复核阶段。公司未发现可能导致财务报告及内部控制报告被出具非标准审计意见的事项。
- 重大事项说明：公司与天健会计师事务所在重大会计处理、关键审计事项、审计意见类型、审计报告出具时间安排等方面无重大分歧。最终审计结果以天健出具的报告为准。
- 信息披露规定：公司将严格按照法律法规要求，及时履行信息披露义务，并提醒投资者关注指定信息披露媒体（上海证券报、中国证券报及上海证券交易所网站）。
二、对股东及投资者的影响
- 退市风险警示已实施：公司股票已被实施退市风险警示，若后续年度报告未能消除相关财务风险，公司股票存在被终止上市的风险。此项信息对投资者及股东具有高度价格敏感性，需密切关注后续公告及年度报告最终审计结果。
- 年度报告进展顺利：公司与审计机构沟通顺畅，目前未发现导致非标准审计意见事项，这暂时缓解了部分市场担忧，但最终结果仍需以正式披露为准，投资者需持续关注。
- 信息披露透明度：公司承诺严格履行信息披露义务，投资者应以官方渠道为准，避免误信市场传闻。
- 重要时间节点：2025年年度报告预约披露日为2026年4月8日，届时公司是否能消除退市风险警示，将成为影响股价的重要因素。
三、全面风险提示
- 公司已进入退市风险警示阶段，后续如无法消除相关指标，公司股票将有被终止上市的风险。
- 年度审计尚未全部完成，最终结果仍需以正式报告为准。
- 投资者需通过公司指定信息披露媒体获取最新信息，谨防投资风险。
四、公告原文时间节点及其他说明
- 2025年4月25日、2025年5月21日：董事会会议及年度股东大会通过续聘天健会计师事务所。
- 2026年1月28日：公司披露2025年度业绩预告及天健专项说明。
- 2026年3月24日：本次公告发布。
- 2026年4月8日：年度报告预约披露日。
免责声明
本文章仅为投资者提供信息参考，不构成投资建议。投资者应结合自身风险偏好及实际情况，谨慎决策。如有疑问，请咨询专业金融机构或通过公司官方披露渠道核实相关信息。
Ningbo Bird Co., Ltd. – Detailed Analysis of 2025 Annual Report Preparation and Audit Progress Announcement
Key Points
- Delisting Risk Warning: Ningbo Bird Co., Ltd. (*ST Bird, Stock code: 600130) recorded a negative net profit after deducting non-recurring gains/losses for 2024, and its revenue (after excluding non-core and non-substantive business income) is below RMB 300 million. This triggers the Shanghai Stock Exchange’s delisting risk warning rules. The company’s stock has been under delisting risk warning since April 30, 2025.
- Annual Report & Audit Progress: The company has appointed Tianjian CPA as the auditor for 2025. In compliance with exchange rules, progress updates are disclosed 20 and 10 trading days before the annual report’s scheduled release. This announcement is the second progress update.
- Audit Status: As of this announcement, audit work has entered the final review and cross-check stage. No issues have been found that would result in a non-standard audit opinion.
- Major Matters: There are no significant disagreements between the company and Tianjian CPA regarding key accounting treatments, audit matters, opinion types, or reporting timelines. The final audit result will be subject to Tianjian’s official report.
- Disclosure Channels: The company reiterates that only information released via designated media (Shanghai Securities News, China Securities Journal, and the Shanghai Stock Exchange website) should be considered official.
Investor Implications
- Delisting Risk Warning Implemented: The stock is already under delisting risk warning. If the annual report does not resolve the financial risk, the stock may be terminated from listing. This is highly price-sensitive and investors should monitor subsequent announcements closely.
- Annual Report Progress Smooth So Far: No issues found that would lead to a non-standard audit opinion, easing some market concerns, but the final outcome depends on the official report. Investors should stay alert.
- Disclosure Transparency: The company promises strict compliance with disclosure obligations. Investors should rely on official channels to avoid rumors or misinformation.
- Key Dates: The scheduled annual report disclosure date is April 8, 2026. Whether the delisting risk warning can be lifted will be a major share price driver.
Comprehensive Risk Reminder
- The company is in delisting risk warning status, and if relevant indicators are not met, the stock may be delisted.
- The audit is not yet complete; the final result will depend on the official audit report.
- Investors should use official disclosure channels for information and exercise caution.
Original Announcement Timeline & Other Notes
- April 25 & May 21, 2025: Board and shareholder meetings approved Tianjian’s appointment.
- January 28, 2026: Company disclosed 2025 performance forecast and Tianjian’s special statement.
- March 24, 2026: This announcement published.
- April 8, 2026: Annual report scheduled disclosure.
Disclaimer
This article is for informational purposes only and does not constitute investment advice. Investors should make decisions based on their own risk preference and circumstances. For further clarification, consult professional financial institutions or verify information through the company’s official disclosure channels.
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