久量股份发布2025年年度报告非财务数据更正公告，内部控制审计意见类型调整

2026年4月30日，湖北久量股份有限公司（证券代码：300808，简称“久量股份”）发布公告，针对其2025年年度报告中的非财务数据，进行了重要更正，涉及内部控制审计报告的意见类型。

主要更正内容及关键点

• 更正内容：
  • 在2026年4月28日披露的《2025年年度报告》中，久量股份原本在“内部控制审计报告”部分表述为“标准无保留意见”。本次公告将该表述更正为“带强调事项段的无保留意见”。
  • 更正后，内部控制审计报告的意见类型为：带强调事项段的无保留意见，而非此前披露的标准无保留意见。
• 其他内容未变： 除上述内容外，2025年年度报告的其他部分未发生变动。
• 对公司经营和财务状况无影响： 公司明确，本次更正不会影响公司的财务状况和经营业绩，也不涉及2025年年度审计报告及内控审计报告的意见类型变更，不涉及对公司财务报表的调整。
• 投资者须知： 公司强调此次更正不会导致财务报表使用者作出错误的经济决策和判断，并对由此给投资者带来的不便表示歉意。更正后的报告已同步披露于巨潮资讯网。

对股东和投资者的意义及可能影响

• 内部控制审计意见调整的影响：
  • “标准无保留意见”通常意味着审计师认为内部控制完全有效，无需额外说明；而“带强调事项段的无保留意见”则意味着在总体有效的基础上，审计师特别强调了某些事项，通常这些事项虽不影响总体结论，但投资者应予以关注。
  • 虽然本次更正未披露强调事项的具体内容，但此类调整在市场上通常会被认为是公司治理或内部控制上存在值得注意的特殊情况，可能引发部分投资者关注和担忧。
  • 该变化虽无直接财务影响，但属于信息披露层面的重要调整，对于注重公司治理和风险控制的投资者而言，可能具有一定的价格敏感性。
• 公司态度： 公司高度重视信息披露的真实性和完整性，及时对报告进行更正，并对投资者表达歉意，体现出一定的合规与透明度。

结论

本次公告反映出久量股份在信息披露和内部控制方面的合规修正，虽然不会对公司财务和经营产生直接影响，但内部控制审计意见类型的微调，依然值得投资者关注。建议关注公司后续公告，进一步了解强调事项段具体内容及对公司治理的潜在影响。

免责声明：本文仅供投资参考，不构成任何投资建议。投资有风险，决策需谨慎。

English Version

Jiuliang Co., Ltd. Issues Correction on 2025 Annual Report Non-Financial Data, Adjusts Internal Control Audit Opinion

On April 30, 2026, Hubei Jiuliang Co., Ltd. (Stock Code: 300808, “Jiuliang Co., Ltd.”) announced an important correction regarding the non-financial data in its 2025 annual report, specifically related to the type of opinion in its internal control audit report.

Key Correction Details

• Correction Content:
  • In the previously disclosed 2025 Annual Report (April 28, 2026), the “Internal Control Audit Report” section was originally stated as “Standard Unqualified Opinion.” This announcement corrects it to “Unqualified Opinion with Emphasis of Matter Paragraph.”
  • After the correction, the type of internal control audit opinion is now: Unqualified Opinion with Emphasis of Matter Paragraph, instead of the previously disclosed Standard Unqualified Opinion.
• No Change to Other Content: Apart from the above, no other part of the 2025 annual report has changed.
• No Impact on Company’s Financial or Operating Status: The company clarified that this correction does not affect its financial condition or operating performance, nor does it involve a change in the opinion type of the 2025 annual audit report and internal control audit report, nor does it involve adjustments to the financial statements.
• Investor Notice: The company stressed that this correction will not lead users of the financial statements to make erroneous economic decisions or judgments. The corrected report has been disclosed on the official information website.

Significance for Shareholders and Potential Impact

• Implications of Adjusted Internal Control Audit Opinion:
  • A “Standard Unqualified Opinion” typically means auditors find internal controls fully effective with no special remarks. An “Unqualified Opinion with Emphasis of Matter Paragraph” means that while controls are generally effective, auditors highlight certain issues that, while not impacting the overall conclusion, should be noted by investors.
  • Although the specific emphasized matters were not disclosed, such adjustments usually suggest there are special circumstances in company governance or internal control that may attract investor attention or concern.
  • While there is no direct financial impact, such changes are important from an information disclosure perspective and could be price-sensitive for investors focused on corporate governance and risk control.
• Company Attitude: The company demonstrates a commitment to timely and accurate disclosure and transparency by correcting the report and apologizing to investors.

Conclusion

This announcement reflects Jiuliang Co., Ltd.’s compliance correction regarding information disclosure and internal control. While it has no direct impact on financials or operations, the adjustment in the type of internal control audit opinion remains noteworthy for investors. It is recommended that investors follow up on future disclosures to further understand the specific content of the emphasis of matter and its potential impact on corporate governance.

Disclaimer: This article is for informational purposes only and does not constitute investment advice. Investments involve risks. Please make decisions with caution.

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