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太安堂弄错单位利润增万倍 上市公司信披犯过哪些错

2017-09-07 07:27:10   中国经济网

每经实习记者 方京玉 每经记者 金喆 每经实习编辑 任芷霓

由于弄错金额单位,导致预估业绩大增万倍,医药上市公司太安堂(002433,SZ)最近上演了一出乌龙闹剧。

9月6日,太安堂发布半年报更正公告,对2017年1~9月归属上市公司股东的净利润变动区间预计、2016年同期净利润两项内容作出更正。太安堂证券部工作人员向《每日经济新闻》记者表示,数据错误系由会计师录入时误将业绩单位“元”与“万元”混淆导致。

据记者统计,本周以来深交所已有十余家上市公司因半年报信息错误发布更正公告。除了部分公司弄错数据或单位以外,还有些上市公司,在信披中犯了写错证券代码、把总股本当做股东总数、写错公司名称等错误。

会计师粗心致错

太安堂8月30日发布2017年上半年业绩报告,报告期内公司营收、净利双增,营收15.78亿元、归属于上市公司股东净利润1.14亿元,分别同比增加13.99%、31.97%。基于上半年业绩增势可观,公司预计2017年1~9月主营业务保持稳定增长,对归属于上市公司股东的净利做出了25%~35%的增幅预期。

虽然增幅预期尚处于25%~35%的正常区间,但是报表中对1~9月归属于上市公司股东的净利润变动区间则达到了惊人的2.05万亿元~2.22万亿元,2016年同期归属于上市公司股东的净利润为1.64万亿元。记者对比后发现,太安堂预计的前9月净利润最低值相当于广东省2016全年GDP收入的25.79%。

9月6日,太安堂发布半年报更正公告,将2017年1~9月预计归属于上市公司股东净利润变动区间调整为2.05亿元~2.22亿元,2016年同期归属于上市公司股东的净利润调整为1.64亿元,并同时发布更新版半年报。太安堂证券部工作人员向《每日经济新闻》记者表示,数据错误系由公司会计师进行录入时误将业绩单位“元”与“万元”混淆导致。

也就是说,因为弄错业绩单位,导致公司利润预计金额陡增万倍。记者统计,仅本周一至本周三,三天时间内深市就有十余家上市公司因半年报信披问题发布更正公告。其中富邦股份(300387,SZ)出现了与太安堂相似的问题:将控股股东持有的公司未质押股权市值5.56亿元写作5562.25亿元。

A股公司信披犯错五花八门

《每日经济新闻》记者还注意到,除了弄错数据或单位,还有些上市公司还在信息披露时闹出写错证券代码、把总股本当做股东总数、写错公司名称等错误。

北纬科技(002148,SZ)8月12日公告,公司在半年报中将股票代码张冠李戴,把“002148”写作“002418”,后者是康盛股份(002418,SZ)的证券代码。兴业矿业(000426,SZ)9月2日公告,因工作人员疏忽,“报告期末普通股股东总数”一栏统计错误。而在更正之前,股东总数一栏填入的是公司股本总数。

不仅如此,还有些上市公司直接写错公司名称,最广为人知的是6月15日科陆电子(002121.SZ)的一则关于兜底增持补充公告的更正公告。在原来的公告中,将“深圳市科陆电子科技有限公司”错误写成了“深圳市奋达科技股份有限公司”。

值得注意的是,上市公司的信息披露一直以来既是股民关注的焦点,也是监管层的监管重点。据深交所5月5日发布的《考核办法(2017修订)》规定,目前,交易所对上市公司信息披露工作考核结果主要依据上市公司信息披露质量,同时结合上市公司运作规范程度、对投资者权益保护程度等因素,从高到低划分为A、B、C、D四个等级。上交所日前在其官网披露,2016年,沪市上千家上市公司中,被评为A和B的占比约为84%,但是评价结果为D的上市公司也有27家。深交所信披考核则显示,深市2016年考核结果为A和B的公司占比为85.55%。

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