国新文化控股股份有限公司2025年度报告编制及最新审计进展公告（退市风险提示）123

国新文化控股股份有限公司：2025年年度报告编制及最新审计进展公告详解

一、公告核心要点

公司股票目前已被实施退市风险警示，原因是2024年度经审计利润总额、净利润、扣除非经常性损益后的净利润均为负值，且营业收入低于3亿元。
若2025年度报告中出现《上海证券交易所股票上市规则》第9.3.7条规定的情形，公司股票可能被终止上市。
公司业务收入核查工作仍在进行中，审计机构提示部分订单二级物流信息、客户货物存放位置、终端用户信息尚待核实，不排除部分收入不符合确认条件或需扣除。
审计程序尚未完结，最终财务数据和审计意见类型以正式披露的经审计报告为准。

二、审计及年度报告编制详细进展

2025年度会计师事务所继续聘用立信会计师事务所为财务报告和内部控制审计机构。
审计机构已与董事会审计与风险委员会、独立董事、管理层沟通审计计划、范围、时间安排，以及关键事项。
审计工作包括：细节测试、代理商访谈、代理商下游发货情况测试、集成商下游发货抽样测试、终端项目抽样走访、函证、监盘等程序。
审计重点聚焦于营业收入确认，部分项目责任及商业合理性需要进一步取证与判断，外部证据需进一步复核。
公司承诺将持续推进报告编制及审计工作，及时履行信息披露义务，提醒投资者理性投资。

三、对投资者及股价的潜在影响

公司股票处于退市风险警示状态，若2025年度报告未能消除相关退市风险指标，可能面临终止上市，严重影响股价。
审计机构对收入确认提出疑问，存在部分收入不被确认或被扣除的风险，这将直接影响公司业绩表现。
审计结论尚未出炉，投资者需关注后续审计结果与最终年报披露，相关结果或将对公司估值产生重大影响。
公司信息以上海证券交易所网站及指定媒体公告为准，建议投资者持续关注官方信息。

四、公司进一步声明

本次公告为第二次披露年度报告编制及审计进展，提醒投资者以官方公告为准，谨慎决策。
重大会计处理、关键审计事项、审计意见类型、报告出具时间等需持续跟踪。

免责声明

本文仅为投资者提供参考信息，不构成任何投资建议。公司年度报告和最终审计意见尚未披露，相关信息如有变动请以公司官方公告为准。投资者应理性判断，注意市场风险。

Guoxin Culture Holdings Co., Ltd.: Detailed Analysis of 2025 Annual Report Preparation and Latest Audit Progress

1. Key Points of the Announcement

The company’s stock is currently under delisting risk warning due to negative audited profit totals, net profit, and net profit after extraordinary items for 2024, with revenue below RMB 300 million.
If the 2025 annual report meets the delisting conditions under the Shanghai Stock Exchange rules, the stock may be terminated from listing.
Business revenue verification is ongoing; the audit firm notes unresolved issues including secondary logistics information, storage location of goods, and end-user information. Some revenues may not meet recognition criteria or require deduction.
Audit procedures are not yet complete. Final 2025 financial data and audit opinion will be based on the officially disclosed audited report.

2. Detailed Progress on Audit and Annual Report Preparation

Guoxin has reappointed Lixin CPA (special general partnership) as its auditor for financial and internal control audit for 2025.
The audit team has communicated with the Board’s Audit and Risk Committee, independent directors, and management regarding audit plans, scope, schedule, and key issues.
Audit work includes: detail testing, agent interviews, downstream delivery testing for agents and integrators, end project sampling visits, confirmations, inventory counts, etc.
Audit focus remains on revenue recognition; responsibility and commercial rationality of some projects require further evidence and judgment, external proof needs more verification.
The company pledges to actively advance report preparation and audit work, maintain timely disclosure obligations, and cautions investors to invest rationally.

3. Potential Impact on Investors and Share Price

The stock is under delisting risk; if the 2025 annual report does not resolve risk indicators, the company may face delisting, severely affecting the share price.
The auditor’s doubts about revenue recognition mean some revenues may not be recognized or may be deducted, directly impacting performance.
The audit conclusion is pending. Investors should closely monitor subsequent audit results and final annual report, as these may significantly affect valuation.
Official information should be referenced from the Shanghai Stock Exchange website and designated media. Investors are advised to constantly follow official updates.

4. Company’s Further Statement

This is the second disclosure on annual report preparation and audit progress. Investors are urged to rely on official announcements and make cautious decisions.
Critical accounting treatment, key audit matters, audit opinion type, and report timing must be continuously tracked.

Disclaimer

This article provides information for investor reference only and does not constitute investment advice. The company’s annual report and final audit opinion have not yet been disclosed; any changes should be based on official company announcements. Investors should judge rationally and be aware of market risks.