Recently, after benefit An Longfa rose to appear on the market two years buy first, draft evaluate 600 million yuan buy supplier of its upper reaches triumphant inferior chemical industry, the rate of asset excessive price of mark is as high as 402.85 ％ . However, the company of mark is put in a lot of problem on interiorly management not only, financial data ticks off check to concern to also exist unusual, accordingly, the authenticity of data of its finance affairs makes a person suspect very.
The near future, li Anlong was announced and buy draft (edit draft) , draft evaluate 600 million yuan and buy Heng Shuikai in order to distribute the kind of share entirely inferior chemical limited company (the following abbreviation " triumphant inferior chemical industry " or " the company of mark " ) 100 ％ equity, this second trade excessive price rate is as high as 402.85 ％ , complete the trade that 420 million yuan will form after buying praise.
Li Anlong is A the company that gives priority to course of study in order to fight ageing agent exclusively, this second be being bought is his those who appear on the market two years to come buy first. The company of Li Anlong and mark triumphant inferior chemical industry is " old friend " , triumphant inferior chemical industry is supplier of its upper reaches, bilateral 2018 collaboration is strengthened further, li Anlong is entered first triumphant inferior list of before chemical industry 5 big clients. Li Anlong original idea is to pass this second buy chain of perfect oneself industry, however, " red weekly " the reporter discovers however triumphant inferior chemical industry is put in a lot of problem on interiorly management, and multinomial finance affairs draws check the relation also exists unusual.
Administrative issue is highlighted
Triumphant inferior chemical industry held water 2006, its control factitious Han Houyi and Han Bairui actually, two people regard consistent action as the person in all hold triumphant inferior chemical industry the equity of 55 ％ . From establish time to look, triumphant inferior chemical industry is an old brand company that has ten years of histories, however its interior manages however the problem is a lot of.
Buy draft to show, release Rikaiya up to draft chemical industry because historical bequeath problem, land access and housing thing share did not obtain letter of corresponding property right. Specific in light of, because administrative division into districts is adjusted,wait for a reason to the building on 55 mus of land and land has not obtain land authority to belong to certificate of certificate and building property right, the company shows, land of this an administrative unit in Xizang is clearing for the most part, build have a few storage and production are auxiliary with the room, do not belong to core production to use a room. But, triumphant inferior the house that chemical industry has 7101.48 square metre additionally and building also have not obtain property right letter, and these buildings basically are the core such as workshop and storeroom production uses a room. Triumphant inferior chemical industry already obtained relevant authority to belong to certificate and authority to belong to certificate to still be in conduction process medium housing thing is total 20, 740.8 square metre, these did not obtain building of authority card share to occupy than be as high as 34.24 ％ .
Not only such, triumphant inferior chemical industry returns Ceng Yin to take up illegally land got judge the administrative punishment of bureau of natural resources of water city land. Its do sth without authorization took up land builds plant area in August 2016, cover an area of a face to accumulate 7.7 mus, floor area 5155.48 square metre. For this, judge bureau of natural resources of water city land instructs his to return the land that takes up illegally, confiscate the structure that builds on the land that takes up illegally and other facilities, penalize a fund.
The side runs in capital, triumphant inferior chemical industry is quite troubled also. Reach a license that the place installs grand to issue to benefit by 2018 greatly kind there is such description in recombining case asking ask: "Inside report period (2016, reached 2017 August 2018 end) , triumphant inferior other due is chemical industry respectively fifty-nine million four hundred and thirteen thousand one hundred yuan, eighty-four million five hundred and sixty-three thousand one hundred yuan mix eight million nine hundred and eighty-four thousand nine hundred yuan, basically be the fund of financing short-term loan that reachs employee with partner. In the meantime, in December 2016 triumphant inferior limited company of development of Xiang Tianzheng estate tears open chemical industry give 10 million yuan in order to offer its year end temporarily capital have enough to meet need, real estate of day principal rooms develops limited company to be a day limited company of development of case forest estate controls a partner, triumphant inferior chemical fact charges day of hold of person Han Houyi case forest estate develops limited company 7 ％ equity. " from this paragraph in light of the description, to hold only the company of 7 ％ , effective control person dare take up the ten million on the company yuan capital, its are opposite it serves to show triumphant inferior chemical industry has extremely strong control to accuse force, also mirrorred instead additionally the fund management of this company interior is quite confused.
Actually, above a variety of explain triumphant inferior the interior management system with defective and perfect chemical industry and system, very big question exists on the built-in control that manages in asset. To pertinent question, its also emphasize repeatedly in draft at present " dealing with! Rectifying and reform! " large stockholder also gave out all sorts of acceptance. What freeze 3 feet are not a day however is cold, perfect built-in control system is not can one day building, follow-up be being fulfilled strictly also is one big challenge, triumphant inferior chemical industry needs a type that blow bone really probably rectify and reform.
Enlarge produces demand and material reserve to deviate from
Basis outstanding achievement that buys bilateral agreement is affirmatory, came 2019 2021 triumphant inferior profit of chemical implementation net parts not under 50 million yuan, 60 million yuan, 70 million yuan. Want to make sure the abidance of acceptance of its outstanding achievement grows, mean this company to need to expand produce can with crop, and triumphant inferior chemical industry ever also expressed: "Four quarters built go into operation of complete of product line of new workshop of smooth stabilizing agent 2018, new increase production can 350 tons, was in 2019 existing produce enlarge of can aspirant travel. Was in 2019 existing produce enlarge of can aspirant travel..
Theoretic, enlarge produces the addition with a corresponding need of raw material purchase with reserve, triumphant inferior chemical industry also expresses in draft: "The effect that to reduce raw material price wave motion produces to the company, withhold inventory of safety of one part raw material to be produced in order to manage a company normally normally. In addition, be in in price of main raw material low when, layer of target business management can ask to increase raw material reserve appropriately, stablize wave motion of raw material price effectively to be opposite triumphant inferior the influence of chemical production cost. Stablize wave motion of raw material price effectively to be opposite triumphant inferior the influence of chemical production cost..
However, strange is triumphant inferior chemical industry is in have considerably below the situation that enlarge produces demand, of raw material retain the quantity decreases considerably however.
Triumphant inferior exposure of chemical audit report, mixed 2017 2018 end, amount of material of Central Plains of this company goods in stock is fifteen million eight hundred and thirty-five thousand seven hundred yuan respectively, seven million and twenty-one thousand four hundred yuan, dropped compared to the same period 2018 among them scale is amounted to - 55.66 ％ . According to the trend of price wave motion of raw material, acetone price fell considerably 2018, fall panel height amounts to 15.98 ％ , the last of the ten Heavenly Stems promotes 3.71 ％ division of 2 acid value is small. 2018 material price is in trend of be issued to lower levels, and under the circumstance that company presence enlarges manufacturing demand, as usual chemical industry should increase Likaiya raw material reserve is produced with offerring sequel, but contrary is its raw material lays in the forehead to appear however cutting sb in two at the waist.
Additional, come nearly 3 years, triumphant inferior rate of chemical product production and marketing is maintained mostly in 100 ％ above, also mean current in selling a product, include toward period inventory goods, especially 2018 triumphant inferior chemical goods in stock relatively on period reduce extent to amount to 27.34 ％ , this also mirrors this company to have not small merchandise keep long in stock before, its inventory manages a respect to also be put in the problem.
Purchase data and cash to flow not to match
Outside removing above issue, triumphant inferior financial data of chemical industry also exists bigger unusual place, reach the Gou Ji between management sex debt to concern to have doubtful point than if its purchase data and cash reserve in a bank,flowing.
Buy draft to show, triumphant inferior chemical industry is in forward 2018 purchase of 5 big suppliers is one hundred and thirty-four million three hundred and thirty-nine thousand one hundred yuan (if express 1) , occupy the scale that purchases total to be 60.08 ％ , can push cipher out from this its purchase amount to amount to two hundred and twenty-three million six hundred thousand four hundred yuan, reduce by 17 ％ considering tax rate of the value added tax since May 2018 to 16 ％ , if press mean monthly computation, criterion but the purchase that appraise cipher out contains tax is two hundred and sixty million one hundred and twenty-one thousand eight hundred yuan about.
According to the financial run-of-mill principle that draw check, this share purchase should reflect what flow for the cash of coequal dimensions to pour out of the increase and decrease that reachs corresponding management sex creditor's rights to change.
In cash flow meter, 2018 triumphant inferior chemical industry " buy the commodity, cash reserve in a bank that accepts a service to pay " amount is one hundred and fifty-five million one hundred and sixty-four thousand two hundred yuan, reduced five million two hundred and sixty-two thousand five hundred yuan considering money of current and imprest Zhang at the same time, criterion with current purchase relevant cash outlay to amount to one hundred and sixty million four hundred and twenty-six thousand seven hundred yuan. This contains tax with its purchase differs ninety-nine million six hundred and ninety-five thousand one hundred yuan,
Leaf through its balance sheet, dealt with bill to reach 2018 handle Zhang money total amount is twenty million one hundred and fifty-two thousand four hundred yuan, 2017 the corresponding period, two total amount are above nineteen million one hundred and thirty-eight thousand nine hundred yuan, than below, dealt with bill to reach 2018 dealt with Zhang money to increase one million and thirteen thousand five hundred yuan only. This one result and academic amount differred ninety-eight million six hundred and eighty-one thousand six hundred yuan, this also is meant triumphant inferior chemical industry puts those who be in 10 thousand yuan thousands of to purchase what flow without relevant creditor's rights and cash to prop up.
Those who need an attention is, triumphant inferior in chemical industry is in and buying draft, mention, its are purchased pay to still exist to endorse through bill the pattern that transfer pays, but its did not show relevant amount in draft, announced in audit report only period end already endorsed or discount and the bill data that has not expire, this amount is forty-six million two hundred and twenty-eight thousand seven hundred yuan, but although this amount is entirely,endorse purchase, the result still differs fifty-two million four hundred and fifty-two thousand nine hundred yuan. How do difference of such a huge sum arise after all, with respect to need this company gives out add up to manage explanation.
Impeach of business income data
Purchase difference of data existence a huge sum not only, triumphant inferior chemical battalion closes data also draws check hard with cash shedding and management sex creditor's rights.
Draft shows, 2018 triumphant inferior chemical business income is three hundred and forty-seven million and forty-three thousand six hundred yuan (if express 2) , among them the sales revenue outside the condition is one hundred and twenty-eight million nine hundred and fifty-seven thousand two hundred yuan, because export is executed,avoid, touch, drawback expends policy, because this takes no account of the value added tax of this part. Tax rate of the value added tax since May 2018 adjusts part of carry out of condition sale in domestic market for 16 ％ , press mean monthly computation,
According to the principle of financial Gou Ji, of this dimensions contain tax business income to will reflect the cash that is coequal dimensions to flow into the increase and decrease that waits for management sex creditor's rights with receivable Zhang money and receivable bill to change.
In cash flow meter, 2018 " the sale commodity, ready money that provides a service to receive " amount is two hundred and eighty-four million one hundred and twenty-five thousand five hundred yuan, eliminate this period the effect that receives Zhang money to increase the specified number one million five hundred and thirty-nine thousand five hundred yuan beforehand, purchase relevant cash to flow into amount to amount to two hundred and eighty-two million five hundred and eighty-six thousand yuan. Receive amount photograph to compare with the battalion that contain tax, around differs one hundred million and seventy-eight thousand four hundred yuan,
In the balance sheet, its are receivable 2018 total amount is bill and receivable Zhang money forty-five million five hundred and twenty-two thousand one hundred yuan, end amount was fifty-one million three hundred and twenty-six thousand eight hundred yuan 2017, than below, this did not increase to reduce five million eight hundred and four thousand seven hundred yuan instead not only. Deduct 9300 yuan of bad Zhang that add newly to prepare amount to affect, its manage sexual creditor's rights to reduce amount to be five million seven hundred and ninety-five thousand four hundred yuan. Add decrease under, its contained the balance between tax income and the ready money that get actually to amount to one hundred and five million eight hundred and seventy-three thousand eight hundred yuan 2018.
Of course, the likelihood in this part balance exists triumphant inferior chemical bill endorses the circumstance that make over. However, in on 100 million yuan balance, this share amount is specific it is to more or less be afraid need triumphant inferior chemical industry explained further.
The article comes from security market red weekly
