Since being involved in the "solvent" storm of LeTV, LeTV's equity has clearly become the "toon" in the eyes of major creditors. However, LeTV is also the "debtor" of LeTV. At the end of 2016, the balance of accounts receivable of related parties reached 3.8 billion yuan, and the company's actual controller Jia Yueting provided guarantee for this part of accounts receivable. The financial person believes that if the funding problem of LeTV continues to be fermented, the guarantor will not be able to successfully execute the guarantee, and this part of the listed company should be receivable or have bad debt risk.
July 3rd news, LED New Third Board listing company Jude Lighting Announcement: The company's stock transfer implementation risk warning, the company's stock abbreviation changed from July 4th to "ST Jude".
Zhongxing Caiguanghua Certified Public Accountants Co., Ltd. (special general partnership) audited the 2016 financial statements of Jude Lighting, and issued an audit report that could not express opinions and a special explanation that could not express opinions. as follows:
The balance of accounts receivable of Jude Co., Ltd. on December 31, 2016 was 237.789 million yuan, accounting for 60.78% of the total assets at the end of the period. Within one year, the receivables are 8.1 million yuan, the receivables for one to two years are 7.9.71 million yuan, and the receivables for two to three years are 773.30 million yuan, totaling 237.789 million yuan. Due to the limited scope of the audit, we were unable to implement an effective audit process, resulting in insufficient and appropriate audit evidence for accounts receivable as of December 31, 2016.
Regardless of the New Third Board or the A-shares, as an important part of the fund management of listed companies, accounts receivable directly affect the turnover and benefits of the working capital of the company. There are many reasons for accounts receivable, but from a risk perspective, they all increase the financial risk of the company.
Enterprises must not only pay turnover tax for these unsuccessful money, but more importantly, many of the “predecessors†of bad debts are accounts receivable. The more accounts receivable, the greater the likelihood of bad debts. Therefore, when paying attention to the annual report data of listed companies, the accounts receivable cannot be ignored.
This year, the high visibility of the entire LED industry continues. According to the data of the quarterly report, the performance of listed companies related to the A-share LED concept is generally preferred. Nearly 90% of the listed companies have achieved a year-on-year positive growth in net profit attributable to shareholders of the parent company (hereinafter referred to as net profit), and the net profit of more than 30% of the enterprises has doubled. Growth.
Recently, the 29 listed companies related to the A-share LED concept have successively announced the semi-annual report performance forecast. According to statistics, in addition to the upstream company Dehao Runda, most of the downstream screen companies Lehman are net in the first half of this year. Profits all achieved year-on-year growth.
However, regardless of the decline and decline in performance, the LED industry's accounts receivable are avoidable.
Enterprises should control the risk of accounts receivable, accelerate the recovery of accounts receivable, and reduce the occurrence of bad debt losses. It should mainly work hard to improve credit policy management and strengthen internal control, do a good job in the management of credit policies, and strictly control receivables. Investment in accounts, reduce investment risks, and control bad debt losses to a small extent;
Strengthen the internal management of enterprises, especially the regulatory measures, tap the internal potential, improve the management methods, prevent the micro-duration, actively clean up the old debts, strictly prevent the occurrence of new bad debts and bad debts, and bring the losses that the accounts receivable may bring from the source. Control it.
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