Lawsuit of Zhang Bin of reporter of learn on job of economic observation net pesters a body, be included to break one's promise executive person, recombine item to stop with amusement of heroic each other, hemeiji is round (already changed for *ST conspicuous beauty, 002356.SZ) disturbance is ceaseless. The company announced a few days ago in signing up for 2018, what general manager, vise general manager, financial chief inspector all cannot assure annals content is true, accurate, complete.
Suffer this message effect, hertz beautiful group trades 3 times after the newspaper was released 2018 day is consecutive " one " the word drops stop. Up to early on May 8 dish, drop stop board go up to still have even more 350 thousand hand sells sheet.
Economy observes network reporter notices, hemeiji is round 2018 year audit reports by Guangdong in the middle of office of Pearl River accountant issue cannot express an opinion, and the Kang Mei that this accountant office is in charge of audit medical industry (600518.SH) because error of early days accounting corrects,wait for concerned item to cause a mighty uproar in capital market.
3 big tall canals cannot make sure annual report is real
Hertz beautiful group signed up for begin to show 2018, company director holds Han Xia of Li Li of general manager Yu Yang, vise general manager, financial chief inspector concurrently to all cannot assure a company of content of 2018 year report true, accurate, complete, right 2018 year report does not assume the company to be mixed individually implicative legal responsibility.
To cannot assuring the true, accurate, whole reason of 2018 year report content of company, company director holds general manager concurrently to express at this world, because company dispute over obligation reachs not to be pooh-poohed of official seal management, whether cannot oneself still have certainly discuss without crossing a board of directors but the contract that produces major effect possibly to the company and agreement.
Li Li of company vise general manager expresses, because oneself were in long-term and off condition 2018, learn in the round hard company management data, what reason cannot assure 2018 year report content of company is true, accurate, complete.
Glow of Han of company financial inspector general expresses, because 2018 year audit of firm report by Guangdong in the middle of office of Pearl River accountant (special and common partnership) issue cannot express an opinion, what reason cannot assure 2018 year report content of company is true, accurate, complete.
Although afore-mentioned 3 big tall canals all cannot assure a company,2018 year report of content true, accurate, complete, but president of hertz beautiful group and Lei of king of legal person delegate express in annals, what the finance affairs in making sure year reports reports is true, accurate, complete.
Impeach of 5 big item
Hertz beautiful group announces late on April 29 year audit report showed 2018, in the middle of Guangdong office of Pearl River accountant issued the audit that cannot express an opinion to report, the reason basically is involved violate compasses assure external, lawsuit of capital come-and-go, pendency, equity is bought reach make over, manage existence continuously the item such as major uncertainty.
In violate compasses assure external in item, office of Pearl River accountant expresses in the middle of Guangdong, hertz beautiful group accuses a partner and correlation to just did not use hertz beautiful group and subsidiary Hui Zhouhao according to formulary program Ning Da official seal, bring about Hemeiji group and Ning Dafa of grand of subsidiary benefit city give birth to what approve without plenary meeting of board of directors, shareholder to be violated external compasses assure item, fulfill information not in time also to disclose obligation. Because accuse a partner to override on built-in control, built-in control invalidation, we cannot affirm hertz beautiful group assures external the authenticity of the data, integrality, cannot predict to assure external the influence that row of round to Hemeiji financial forms for reporting statistics signs up for item.
In capital come-and-go item, office of Pearl River accountant expresses in the middle of Guangdong, beautiful group of 2018 year conspicuous and subordinate subsidiary and 9 companies are put in big fund come-and-go, and do not have relevant agreement, hertz beautiful group all also did not identify for correlation square; The big and imprest money that beautiful group of 2018 year conspicuous and subordinate subsidiary and 3 companies presence did not deliver the goods actually, hertz beautiful group all did not identify for correlation square; Hertz beautiful group accuses a partner and its correlation square not the program according to the regulation with Hemeiji round name accuses to the dispatch in Chongqing (group) limited company loan 100 million yuan, to Lin Lianghui loan 16 million yuan, loan fund flows into associated square Beijing directly head hertz invests finite liability company; Loan of Xiang Guowen dawn 80 million yuan, loan fund flows into associated square Shenzhen directly head hertz is industrial expand finite liability company; Xiang Modong bright loan 9.75 million yuan, the company did not provide relevant data, cannot learn loan fund whereaboutldirection. Afore-mentioned loan were not mirrorred in company Zhang face. "Because accuse a partner to override on built-in control, built-in control invalidation, we cannot affirm control a partner with name of hertz beautiful group external the integrality of loan. We cannot affirm control a partner with name of hertz beautiful group external the integrality of loan..
Pendency tells side of item of bring a case to court, office of Pearl River accountant expresses in the middle of Guangdong, hertz beautiful group is faced with more lawsuit and arbitration to wait or have item, issue day to still be included to break one's promise up to audit report person list, the program with our effective impracticability is gotten all or the effect that have item and cannot predict these or item arises possibly to financial forms for reporting statistics.
Equity is bought reach make over item respect, office of Pearl River accountant expresses in the middle of Guangdong, if gold of the Shanxi in annals blocks Yi Lian to buy item to show place to narrate, hertz beautiful commerce already made break a promise. Violate a treaty of hertz beautiful trade may cause prepaid equity to make over a paragraph to cannot call in, because beak a contract is potential,at the same time the compensation that cause or loss amount still cannot undertake estimating; In December 2017, hertz beautiful group transfers 100% equity of every carat beauty with 800 million yuan, up to on December 31, 2018, should receive let 392 million yuan just equity of limited company of group of letter great exploit makes over paragraph remaining sum, this money already exceeded the gathering date that the contract agrees. We cannot with respect to afore-mentioned receivable money bad Zhang prepares plan the rationality that carry gets sufficient, proper audit evidence, also cannot receive money to afore-mentioned answering can reclaim the gender is carried out replace audit program.
Managing existence continuously major uncertainty respect, office of Pearl River accountant expresses in the middle of Guangdong, hemeiji is round 2018 year loss is severe, be faced with more lawsuit to reach assure item, main bank account, place holds house property of subsidiary equity, much place, land and equipment to be frozen, a large number of exceed the time limit did not repay debt. Above circumstance shows hertz beautiful group manages existence continuously major uncertainty, although Hemeiji is round,already showed the improvement that plans to adopt adequately in annotations of financial forms for reporting statistics measure, but we cannot be obtained with evaluate continuously the sufficient, proper audit evidence related business ability.
The newspaper showed 2018, hemeiji is round 2018 deficit 1.615 billion yuan, drop compared to the same period even more 12 times. And hertz beautiful group announces before this " 2018 year outstanding achievement is premonitory amend reach outstanding achievement wall bulletin " announcement shows, the loss amount 2018 is the company 1.388 billion yuan.
Be heavily in debt
The debt problem of a huge sum makes a on He Meishen big mountain. The newspaper showed 2018, round indebted amount is as high as Hemeiji 4.291 billion yuan, among them, flow is indebted it is 3.529 billion yuan.
In addition, up to 2018 end, end of hertz beautiful group already the short-term loan amount that exceed the time limit did not repay is 442 million yuan, among them, what owe exceed the time limit of branch of Shenzhen of the bank that start line of business not refund amount is the largest, it is 167 million yuan. Annals shows, financing of discount of bank money of Xiang Xingye of hertz beautiful group 167 million yuan, note maturity is on March 29, 2019, the bank that start line of business maintains aggravation of circumstance of company financial condition, ask to repay ahead of schedule, shenzhen arbitrates committee repays instantly at ruling Hemeiji is round on October 22, 2018 bill section.
Hertz beautiful group ever still wanted to pass with amusement of heroic each other recombine come off 800 million yuan debt, alleviate appear on the market debenture Wu pressure, but be stopped as what recombine item and come to nothing.
On Feburary 17, plan all the time land A the object borrowing housing of amusement of heroic each other thes whole thing comes to light. Hertz beautiful group releases that day " recombine about planning appear on the market and the announcement stopping a card that correlation trades " , illuminate amusement of heroic each other and the collaboration that Hemeiji may reach between the group. Both sides was signed on March 1 " share makes over an agreement " and " draw amalgamative agreement " . Hertz beautiful group drafts with 5.94 yuan / partner of collectivity of amusement of Xiang Yingxiong each other releases the price share, buy amusement of heroic each other 100% equity.
Nevertheless, amusement of heroic each other is the biggest partner enlighten Nuo investment asks the group makes Hemeiji tangible capital deals with or debt comes off plan. A money deals with through asset before at latest of hertz beautiful group should be announced at draft namely not under 800 million yuan, or by enlighten Nuo investment approbates means to finish do not come off under 800 million yuan of debt, appear on the market company up to draft announcement before not of pay off debt deal with to plan reachs unanimous opinion and undertake announcing in draft.
Nevertheless, this debt comes off plan to be stopped as what recombine item and come to nothing. Announcement weighed amusement of heroic each other on April 2, up to on April 2, hertz beautiful group is the biggest machine of partner Chinese bridge and Wang Lei still not the countervail debt earnest money that Xiang Di Nuo invests full specified amount to pay 200 million yuan, and Hemeiji is round still not investment of Xiang Di Nuo offers a basis to prove its and subsidiary already were stopped in " entrust loan highest forehead assures a contract " below assure responsibility. Enlighten Nuo investment decides to stop as round as Chinese bridge machine, Wang Lei and Hemeiji this second trade.
