Just, card inspect can weigh a fist to hit out, "300 of industry of Kang Mei drug 100 million cash, say to did not do not have " , be suspected of finance affairs making a holiday.
Now, card inspect can express, inspect of the card end 2018 can superintend discovery daily, industry of Kang Mei drug (600518) impeach of financial report authenticity, be suspected of false statement waiting break the law violate compasses, at once investigation of put on record.
Card inspect can point out, now preliminary already find out, industry of Kang Mei drug announces 2016 exist to financial 2018 report great and false, be suspected of disobeying " negotiable securities law " wait for relevant provision the 63rd times:
It is to use empty of false bank bill to increase deposit;
2 it is through forging business the proof undertakes income makes a holiday;
3 it is partial capital turns into buying and selling of associated square account our company stock.
In the meantime, card inspect can express, right already recently the audit orgnaization of industry of Kang Mei drug---Office of Pearl River accountant is suspected of investigation of not assiduous and responsible put on record in the middle of, about case progress circumstance, my meeting will be seasonable announce to the society.
" of 30 billion cash says to was not done not have "
On April 30 before dawn time, industry of Kang Mei drug (600518) released at a heat signed up for 2018, newspaper of money of one quarterly reports, 2018 year was not mark audit opinion to wait for many 20 announcement 2019.
In many 20 announcement, a caption is " the announcement that corrects about error of early days accounting " awesomely marked, after medical industry passes Kang Mei to be checked oneself, decide money newspaper undertook restatementing pair 2017:
Among them, The monetary fund in money newspaper is much 2017 plan twenty-nine billion nine hundred and forty-four million yuan, business income is much plan 8.898 billion yuan, operating costs is much plan 7.662 billion yuan;
Did not allocate profit, management sex additionally 8 finance affairs such as cash shedding show line out shows major mistake:
An announcement corrected amount to 22 main items, declare the money 2017 overall to overturn almost. After the course is adjusted, of industry of Kang Mei drug battalion closed to be decreased by 26.5 billion yuan 2017 reach 17.6 billion yuan; Net profit is decreased by 4.1 billion yuan it is 2.15 billion yuan, tone decreases extent to amount to 48% .
And 2018 money newspaper shows, battalion accepted job of Kang Mei medicine 2018 it is nineteen billion three hundred and fifty-six million yuan, net profit 1.135 billion yuan. Than going up year of the corresponding period drop 47.2% , outstanding achievement glides apparent.
However this money that is like person meaning very much signs up for still not quite " authentic " , meet with in the middle of Guangdong office of Pearl River accountant the audit report that issued reservation opinion, main problem may depend on the following at 3 o'clock:
① company is met by card inspect incident of put on record still has no conclusion, the influence to the company still unknown;
② the correlation of 8.879 billion the accuracy of square other and receivable money, and whether can call in, cannot decide;
Company of ③ part subordinate 4 of 100 million in build project business accounting non-standard.
The market an in an uproar, the share price of industry of Kang Mei drug suffers successive 5 one word drops stop, accumulative total drops exceed 45% for a time.
Mad financing, debt pile comes one billion two hundred and fifteen million seven hundred and fifty-two thousand one hundred and ninety-two " tycoon "
In fact, it is before October 2018, industry of Kang Mei drug is A all the time medical Bai Ma, sit for a time embrace 100 billion market prise, force controls the Bai Yunshan, company such as answer star medicine.
Be in early 2001, the company is in hand in place to hang out one's shingle appear on the market, advocate hit medicinal material, Western medicine, health food and medical apparatus and instruments to wait, manual of raise capital by floating shares shows, in those days capital total is 231 million yuan, passed chemical medicine GMP, Chinese traditional medicine early or late attestation of GMP, GSP.
After appearing on the market, the net profit growth of industry of Kang Mei drug is approximately perfect, from 2005 73 million yuan grow all the way reach 4.095 billion yuan of 2017, be maintained to be white horse of high grade growing medicine by the market.
In May 2018 portion, industry of Kang Mei drug achieves historical apogee, go up 10 years exceed 1211% , total market prise achieves many yuan 1200, be next to constant luck medicine, surpassed the answer star medicine, company such as Bai Yunshan.
But outstanding achievement, share price, market prise all the way of hurricane, still have the financing dimensions of industry of Kang Mei drug, since appearing on the market 2001,
Wind data shows, deduct IPO financing, industry of Kang Mei drug undertook equity financing 5 times in all, send 4 times to add among them, it is 1 times issue preferential, total financing dimensions amounts to sixteen billion one hundred and twenty-two million yuan.
Opposite at equity financing, the financing channel with mainer line of business of Kang Mei drug is to issue bond. Wind data shows, from December 2005 up to now, industry of Kang Mei drug issued note of 8 4 short-term financing certificate, debenture, metaphase 20 times.
Since appearing on the market, amount of direct financing accumulative total amounts to industry of Kang Mei drug sixty-three billion nine hundred and ninety-eight million yuan.
Meanwhile, the dimensions of the debt that put an amount of industry of Kang Mei drug also is rapid dilate. The newspaper showed 2018, debenture Wu amount amounts to forty-six billion three hundred and twenty-eight million yuan.
120 billion market prise " collapse "
However, enter 2018, since medical industry greeted Kang Mei to appear on the market 18 years most " dim " always.
October 2018 the middle ten days of a month, the company encounters " black swan " . Media oppugns finance affairs of industry of Kang Mei drug publicly to make a holiday, point out its put in monetary ready money tall, deposit, loan double advanced the problem that does not accord with commercial logic:
According to industry of Kang Mei drug half annals showed 2018, remaining sum of company money fund is 39.9 billion yuan, and have breath is indebted be as high as 34.7 billion yuan, the proportion that holds net assets is respectively 119% with 104% .
Additional, the management sex cash of industry of Kang Mei drug flows all the year round under net profit. Came 2010 2018 first half of the year, accumulative total realizes net profit to be twenty billion one hundred and eight million yuan, net specified number of flow of management activity cash has 9.465 billion yuan only, compare now completely have 47% only.
Immediately, grow share price of arrogant industry of Kang Mei drug to collapse all the way. Steep fall from 22.13 yuan of October 9, 2018 reach 10.34 yuan of November 30, cutting sb in two at the waist of in pairs of share price, market prise, the Bai Ma that to the market heat holds in both hands it may be said is very infrequent.
Line of K of week of industry of Kang Mei drug pursues
Misfortunes never come singly, had not cast off " black swan " industry of Kang Mei drug, because be suspected of information,on December 28, 2018 exposure breaks the law, violate compasses investigate card inspect by meeting put on record.
Now, the preliminary findings that card inspect meets is announced, industry of Kang Mei drug announces 2016 exist to financial 2018 report great and false, be suspected of disobeying " negotiable securities law " wait for relevant provision the 63rd times, industry of Kang Mei drug already was pushed undoubtedly the brim that retreat city.
280 thousand partner, does straight face cancel city venture?
From before A appear on the market in light of the similar case in the company, bring about information exposure finally to violate by great accounting error compasses and ability of subfamily of gold be havinged by the company that administration penalizes (300028) , Wuhan Fan Gu (002194) , report of Hua Rui wind (601558) . . . . . .
Wang Zhibin of office of Shanghai Ming Lun's attorney's lawyer thinks, industry of Kang Mei drug is the most typical can compare enterprise or golden subfamily ability.
The circumstance of industry of Kang Mei drug and photograph of golden subfamily ability are compared, same point depends on both is finance affairs makes a holiday, and both is accounting error made correct after meeting put on record investigates card inspect;
Discriminative place depends on, finance affairs of industry of Kang Mei drug builds false dimensions to exceed golden subfamily ability far, and ability of subfamily of photograph comparing gold, time span more before meeting put on record investigates card inspect, besides the problem that finance affairs of industry of Kang Mei drug creates a holiday is oppugned by media time and again.
And golden subfamily ability, already was handed in greatly now be started remove city mechanism compulsively, more on June 26, be moved to send public security office because of be suspected of be being issued false.
Current, card inspect will be right the job of investigation of put on record of industry of Kang Mei drug has not end, the great accounting error, risk that retreat city is the investigation conclusion that meets with card inspect accurate.
But those who be worth to be carried is, the four seasons was spent 2018, the partner number increase sharply of industry of Kang Mei drug exceeds 100% , reach 220 thousand by ninety-six thousand seven hundred growth of 3 quarters end.
Since 2019, its partner number still is increasing, by 220 thousand growth reachs two hundred and eighty-three thousand eight hundred, mean still 60 thousand much investor did not come in what bet industry of Kang Mei drug.
This announcement that card inspect meets now, like a a bolt from the blue, attack broke 280 thousand the future of industry of Kang Mei drug, partner people illusion.
Real hammer into shape! Pearl River is investigated in the middle of by put on record
Now, the investigation progress announcement that card inspect meets shows, the audit orgnaization of industry of Kang Mei drug: Office of Pearl River accountant is suspected of investigation of not assiduous and responsible put on record in the middle of.
To industry of Kang Mei drug " 30 billion say to was not done not have " 2017 annals, in the middle of Pearl River those who issue is " the standard reports without the audit that withholds an opinion " . Lower part returns accessary company controller, accountant to be in charge of the statement of people, the financial report in saying to assure annals is true, accurate, whole.
Be worth what carry is, in the middle of office of Pearl River accountant already was industry of Kang Mei drug 18 years to offer annals audit continuously, 2015 up to now, signature accountant is Li of Yang Wenwei, Zhang Jing, annals changed 2018 for Yang Wenwei, Liu Qing.
Signed up for 2018 to what industry of Kang Mei drug releases, this accountant office is very careful the ground issued " reservation opinion " audit report.
Data of the net that occupy an official shows, this office mixes IPO all the time appear on the market firm audit regards core as business, restarted 2008 since IPO, coach successfully the client amount that appear on the market ranks before 10 in domestic office.
In Pearl River investigates card inspect by meeting put on record, already by real hammer into shape. Will affect 19 are entering the business that closes IPO undoubtedly, the audit that its IPO money signs up for works by in Pearl River is responsible.
Inquire discovery according to Wind data, at present A in IPO enterprise queueing up, the accountant office that shares 58 businesses is in the middle of Pearl River. Condition of eliminate examine and verify is " stop examine " and " coach put on record register accept " reach before 2016 outside the company, still 19 enterprises may be appeared on the market by be a burden on plan.
Among them, song Yang renewable resources of technology of Guangdong bolus beautiful live thing, Guangdong 2 enterprises, had sent careful to meet through IPO.
Basis " license of administration of committee of supervisory management of Chinese negotiable securities carries out a program to set " the 15th, make for the applicant, the stockjobber that issues concerned application material, negotiable securities serves an orgnaization, violate because of be suspected of breaking the law compasses be met by card inspect investigation of put on record, have not end a case, and experience record behavior and the action that its provide a service for the applicant belong to congener business to perhaps have major effect to the market, will make the decision that does not grant to accept relevant application.
Additional, learn according to handing in a division to disclose information, 3 divisions achieve Inc. of equipment of Li Yuanheng intelligence of Inc. of Inc. of the biology before Pearl River is in charge of Wuhan division at present in the middle of, new material of Jiangsu couplet luck, Guangdong board the audit that declares an enterprise works.
In division achieve board appear on the market in issueing regulation of examine and verify, card inspect meets, hand in place to make clear again and again, emphasize: Must control the liability of orgnaization of intermediary of severe squeezing ramming. Regular and clear:
The person protecting Jian of publisher perhaps signs orgnaization of service of person of the delegate that protect Jian, negotiable securities is violated because of be suspected of breaking the law compasses and to the market major effect is met by Chinese card inspect investigation of put on record, perhaps be investigated by the judiciary and have not of end a case, issue break down.
Mean, the division of 3 afore-mentioned enterprises is achieved board issue examine and verify will by break down.
