证券代码：600592 证券简称：龙溪股份 公告编号：2025-042 福建龙溪轴承（集团）股份有限公司 关于前期会计差错更正的公告 一、前期会计差错更正概述 （一）会计差错更正的原因 公司于 2025 年 12 月 19 日收到福建证监局下发的《关于对福建龙溪轴承（集 团）股份有限公司采取责令改正措施的决定》（〔2025〕95 号）（以下简称《决 定》），指出公司及下属公司对部分钢材贸易业务营业收入确认不当，导致相关 年度定期报告信息披露不准确，不符合《企业会计准则第 14 号--收入(2017 年 修订)》第三十四条的相关规定，违反了《上市公司信息披露管理办法》第三条 第一款的相关规定。具体内容详见公司于 2025 年 12 月 20 日披露的《福建龙溪 轴承（集团）股份有限公司关于收到福建证监局采取责令改正措施的公告》（公 告编号：2025-041）。 根据《决定》要求，经公司对相关年度的财务报告进行严格自查后，为了更 1 谨慎地执行收入准则，相应对 2021 年度至 2024 年度合并财务报表中的营业总收 入、营业收入、营业总成本、营业成本科目进行追溯调整。 本公司董事会及全体董事保证本公告内容不存在 ...

福建龙溪轴承（集团）股份有限公司 关于前期会计差错更正后的财务报表及附注 福建龙溪轴承（集团）股份有限公司（以下简称"公司"）于2025年12月24 日召开董事会审计委员会2025年第六次会议、九届十三次董事会，审议通过了《关 于前期会计差错更正的议案》。 现将更正后的相关财务报表及附注披露如下（粗体字数字为本次差错更正受 影响数据）： 一、2021 年度更正后的财务报表及附注 （一）2021 年度更正后的财务报表 合并利润表 单位:元 币种:人民币 项目 附注 2021 年度 2020 年度 一、营业总收入 1,424,703,621.93 1,158,705,322.14 其中：营业收入 1,424,703,621.93 1,158,705,322.14 二、营业总成本 1,286,254,796.10 1,090,582,221.05 其中：营业成本 1,044,712,332.82 863,146,894.35 税金及附加 15,864,726.92 13,954,006.18 销售费用 27,884,855.94 28,298,091.69 管理费用 79,448,898.53 66,836,141 ...

Core Viewpoint - Longxi Co., Ltd. has shown significant stock price performance, with a year-to-date increase of 150.33%, despite recent fluctuations in trading volume and net inflow of funds [1][2]. Group 1: Stock Performance - As of December 24, Longxi's stock price increased by 2.01% to 24.37 CNY per share, with a trading volume of 3.78 billion CNY and a turnover rate of 3.94%, resulting in a total market capitalization of 9.737 billion CNY [1]. - The stock has experienced a 1.67% increase over the last five trading days, a 5.54% decrease over the last 20 days, and a 13.69% decrease over the last 60 days [1]. - Longxi has appeared on the "龙虎榜" (a stock trading leaderboard) eight times this year, with the most recent appearance on December 5, where it recorded a net buy of -124 million CNY [1]. Group 2: Company Overview - Longxi Co., Ltd. was established on December 24, 1997, and went public on August 5, 2002. The company specializes in the research, production, and sales of various types of bearings and gearboxes [2]. - The revenue composition of Longxi includes 62.11% from bearing products, 32.42% from metal material trading, 2.82% from gearboxes, and other segments contributing smaller percentages [2]. - As of September 30, the number of shareholders increased by 28.51% to 74,500, while the average circulating shares per person decreased by 22.18% to 5,363 shares [2]. Group 3: Financial Performance - For the period from January to September 2025, Longxi reported a revenue of 1.067 billion CNY, reflecting a year-on-year decrease of 22.23%, and a net profit attributable to shareholders of 117 million CNY, down 29.38% year-on-year [2]. - The company has distributed a total of 876 million CNY in dividends since its A-share listing, with 109 million CNY distributed over the last three years [3]. Group 4: Shareholder Structure - As of September 30, 2025, the third-largest circulating shareholder is Yongying Advanced Manufacturing Mixed Fund, holding 5.4627 million shares, a decrease of 12.3516 million shares from the previous period [3]. - New shareholders include Hong Kong Central Clearing Limited, holding 2.2686 million shares, and Dongfang Alpha Preferred Mixed Fund, holding 1.0467 million shares [3].

Core Viewpoint - Longxi Co., Ltd. has experienced significant stock price fluctuations and changes in shareholder structure, reflecting both growth and challenges in its business performance. Group 1: Stock Performance - On December 22, Longxi Co., Ltd. saw a 2.03% increase in stock price, reaching 25.08 CNY per share, with a trading volume of 534 million CNY and a turnover rate of 5.46%, resulting in a total market capitalization of 10.021 billion CNY [1] - Year-to-date, the stock price has increased by 157.63%, but it has declined by 1.76% over the last five trading days, 5.75% over the last 20 days, and 11.86% over the last 60 days [1] - The company has appeared on the "Dragon and Tiger List" eight times this year, with the most recent appearance on December 5, where it recorded a net buy of -124 million CNY [1] Group 2: Business Overview - Longxi Co., Ltd. was established on December 24, 1997, and went public on August 5, 2002. Its main business includes the research, production, and sales of joint bearings, tapered roller bearings, and gear/transmission systems, along with supply chain services and material trade [2] - The revenue composition of the company is as follows: bearing products 62.11%, metal material trade 32.42%, other 4.55%, gearboxes 2.82%, and powder metallurgy 0.87% [2] - As of September 30, 2025, the company reported a revenue of 1.067 billion CNY, a year-on-year decrease of 22.23%, and a net profit attributable to shareholders of 117 million CNY, down 29.38% year-on-year [2] Group 3: Shareholder Structure - Longxi Co., Ltd. has distributed a total of 876 million CNY in dividends since its A-share listing, with 109 million CNY distributed over the last three years [3] - As of September 30, 2025, the number of shareholders increased by 28.51% to 74,500, while the average circulating shares per person decreased by 22.18% to 5,363 shares [2][3] - Notable changes in major shareholders include a decrease in holdings by Yongying Advanced Manufacturing Mixed Fund and new entries by Hong Kong Central Clearing Limited and Dongfang Alpha Preferred Mixed Fund [3]

Core Viewpoint - Fujian Longxi Bearing (Group) Co., Ltd. has received an administrative correction order from the Fujian Securities Regulatory Commission due to improper revenue recognition related to steel trading business, leading to inaccurate disclosures in periodic reports [1] Group 1: Regulatory Actions - The Fujian Securities Regulatory Commission has decided to impose administrative correction measures on Fujian Longxi Bearing (Group) Co., Ltd. and will record this in the securities and futures market integrity database [1] - The company is required to submit a written rectification report within 30 days of receiving the decision [1] Group 2: Company Response - Fujian Longxi Bearing (Group) Co., Ltd. has stated that it will take the issues seriously and implement corrective measures [1] - The company asserts that the administrative regulatory measures will not affect its normal production and operational activities [1] Group 3: Company Overview - Fujian Longxi Bearing (Group) Co., Ltd. is a modern state-controlled listed group company engaged in the production and operation of joint bearings, tapered roller bearings, and high-end mechanical components [1]

Core Viewpoint - Longxi Co., Ltd. has been ordered to rectify its financial reporting practices by the Fujian Securities Regulatory Bureau due to improper revenue recognition in its steel trading business, leading to inaccurate disclosures in its annual reports [1] Financial Performance - In the first three quarters of this year, the company reported revenue of 1.067 billion CNY, a decrease of 22.23% year-on-year; net profit was 117 million CNY, down 29.38% year-on-year; and the non-recurring net profit was 83.74 million CNY, a reduction of 17.05% [2] - In the third quarter alone, revenue fell by 29.54% and net profit dropped by 48.45% compared to the same period last year [2] - The decline in revenue is attributed to the company's focus on key technologies and market expansion while significantly reducing its production trade scale [2] - The nearly halved net profit is primarily due to a substantial decrease in fair value gains from stocks held in listed companies, such as Industrial Securities, impacting the total profit [2] Market Performance - As of December 19, the company's stock price increased by 3.02%, closing at 24.58 CNY per share, with a total market capitalization of 9.821 billion CNY [3] - The stock's trading volume was 322,100 hands, with a turnover of 797 million CNY [4]

证券代码：600592 证券简称：龙溪股份 公告编号：2025-041 福建龙溪轴承（集团）股份有限公司 关于收到福建证监局采取责令改正措施的公告 本公司董事会及全体董事保证本公告内容不存在任何虚假记载、误导性陈述 或者重大遗漏，并对其内容的真实性、准确性和完整性承担法律责任。 福建龙溪轴承（集团）股份有限公司（以下简称"公司"）于 2025 年 12 月 19 日收到中国证券监督管理委员会福建监管局（以下简称"福建证监局"）下发 的《关于对福建龙溪轴承（集团）股份有限公司采取责令改正措施的决定》（〔2025〕 95 号）（以下简称《决定》），现将有关情况公告如下： 一、《决定》的主要内容 公司及下属公司对部分钢材贸易业务营业收入确认不当，导致相关年度定期 报告信息披露不准确，不符合《企业会计准则第 14 号--收入(2017 年修订)》第 三十四条的相关规定，违反了《上市公司信息披露管理办法》(证监会令第 182 号,以下简称《信披办法》)第三条第一款的相关规定。 根据《信披办法》第五十二条相关规定，福建证监局决定对公司采取责令改 正的行政监管措施，并记入证券期货市场诚信档案数据库；同时要求公司采取有 效措 ...

Core Viewpoint - Longxi Co., Ltd. (600592.SH) has received a corrective measure order from the Fujian Securities Regulatory Bureau due to improper revenue recognition related to steel trading business, leading to inaccurate financial disclosures [1] Group 1: Regulatory Actions - The Fujian Securities Regulatory Bureau issued a decision (〔2025〕95号) requiring Longxi Co., Ltd. to correct its financial reporting practices [1] - The company violated the relevant provisions of the Accounting Standards for Enterprises No. 14 - Revenue (2017 Revision) and the Information Disclosure Management Measures for Listed Companies [1] Group 2: Compliance and Remediation - The company is mandated to submit a written rectification report to the Fujian Securities Regulatory Bureau within 30 days of receiving the decision [1] - Longxi Co., Ltd. is required to enhance its understanding of securities laws and regulations, improve financial accounting standards, and ensure compliance to prevent future violations [1]

公司及下属公司对部分钢材贸易业务营业收入确认不当，导致相关年度定期报告信息披露不准确，不符 合《企业会计准则第14号--收入(2017年修订)》第三十四条的相关规定，违反了《上市公司信息披露管 理办法》(证监会令第182号,以下简称《信披办法》)第三条第一款的相关规定。 智通财经APP讯，龙溪股份(600592.SH)发布公告，公司于2025年12月19日收到中国证券监督管理委员 会福建监管局(简称"福建证监局")下发的《关于对福建龙溪轴承(集团)股份有限公司采取责令改正措施 的决定》(〔2025〕95号)。 根据《信披办法》第五十二条相关规定，福建证监局决定对公司采取责令改正的行政监管措施，并记入 证券期货市场诚信档案数据库;同时要求公司采取有效措施进行改正，加强证券法律法规学习，提高公 司财务核算水平和规范运作意识，杜绝此类违规行为再次发生，并于收到本决定书之日起30日内向福建 证监局提交书面整改报告。 ...

Group 1 - The core viewpoint of the news is that Longxi Co., Ltd. experienced a stock price increase of 5.28%, reaching 25.12 yuan per share, with a trading volume of 290 million yuan and a turnover rate of 2.96%, resulting in a total market capitalization of 10.037 billion yuan [1] - Longxi Co., Ltd. is primarily engaged in the research, production, and sales of various types of bearings, with the main business revenue composition being: bearing products 62.11%, metal material trade sales 32.42%, others 4.55%, gearboxes 2.82%, and powder metallurgy 0.87% [1] Group 2 - Among the top ten circulating shareholders of Longxi Co., Ltd., the Dongfang Alpha Fund has entered the list with its fund, Dongfang Alpha Preferred Mixed A (007518), holding 1.0467 million shares, accounting for 0.26% of the circulating shares, and has earned approximately 1.3188 million yuan in floating profit [2] - The Dongfang Alpha Preferred Mixed A fund was established on September 12, 2019, with a current scale of 128 million yuan, achieving a year-to-date return of 40.58% and a one-year return of 39.16% [2]