10月29日，ST柏龙又涨停了。自9月30日至今仅一个月的时间，ST柏龙累计涨幅39%，期间共收获6个涨停板。 ST柏龙28日晚间发布的三季报显示，公司三季度实现净利润-2224万元，同比减少185%；前三季度实现净利润-4342.5万元，同比减少131%。 29日晚间，公司又收到了证监会的重磅罚单！经查明，2013年-2018年，公司累计虚增营业收入12.76亿元，虚增利润4亿元。公司拟被罚1000万；时任董事长陈伟雄，时任副董事长、总经理陈娜娜拟被终身市场禁入。
一、虚增营收12.76亿元 虚增利润超4亿元
10月29日晚，ST柏龙收到证监会的《行政处罚及市场禁入事先告知书》。经查明，柏堡龙首次公开发行股票招股说明书、2016年非公开发行股票发行情况报告书暨上市公告书及定期报告存在虚假记载。
告知书称，柏堡龙通过虚构与某公司及其关联方，万杰隆集团及其关联方万杰隆电子商务之间的服装设计、组织生产业务，虚增营业收入和利润总额。2013年至2018年柏堡龙累计虚增营业收入12.76亿元，累计虚增利润总额4.1亿元。
更让令人震惊的是，在2014年-2016年三年间，公司虚增利润总额占当年利润总额的比例分别高达50.83%、68.25%和56.86%，意味着上述三年公司一半以上的利润均是凭空捏造。
不仅在利润表上疯狂作假，公司还在资产负债表上大动手脚。从2012年开始直至2019年，柏堡龙涉嫌通过伪造入账单、资金进出不入账等方式，虚假记载银行存款。而且随着造假时间越来越长，虚假记载银行存款的金额显著增长。从2012年年末的7418万元一路增长，到2019年年末达到了10.98亿元，占公司当年期末资产总额比例为34.93%。
同时，该公司还涉嫌在2017年至2019年年度报告中未如实披露“其他非流动资产”报表项目的情况，在2018年年度报告中未如实披露募集资金使用的情况。此外，柏堡龙还涉嫌在2018年至2020年度存在对外担保未履行审批程序及信息披露义务的情况。
二、近期股价持续大涨
自被证监会立案调查以来，ST柏龙股价一路下滑。但自9月30日至今仅一个月的时间，ST柏龙累计涨幅39%，期间共收获6个涨停板。
但基本面上，今年以来公司业绩却由盈转亏。10月28日晚，ST柏龙披露业绩报告显示，公司2021年前三季度实现营业总收入1.1亿元，同比下降81.1%，降幅较去年同期扩大；实现归母净利润-4342.5万元，上年同期为1.4亿元，同比减少131%。其中，第三季度公司实现营业收入1444万元，同比下跌90.71%；实现归母净利润-2224万元，同比减少185%。
公告还表示，发生高额亏损的主要原因是受疫情影响以及服装品牌客户的战略调整，对公司采购量大幅下降，特别是设计业务订单的下降，导致当期服装业务业绩大幅下滑。同时公司管理层对防疫产品市场判断失误，造成公司防疫产品大量积压滞销，防疫产品市场价格大幅下降，防疫产品销售亏损严重。
On October 29, St Bailong raised the limit again. In only one month since September 30, St Bailong has increased by 39%, and a total of 6 trading boards have been harvested during this period. St Bailong's third quarterly report released on the evening of the 28th showed that the company achieved a net profit of - 22.24 million yuan in the third quarter, a year-on-year decrease of 185%; The net profit in the first three quarters was -43.425 million yuan, a year-on-year decrease of 131%. On the evening of the 29th, the company received a heavy ticket from the CSRC! It is found that from 2013 to 2018, the company falsely increased its operating revenue by 1.276 billion yuan and falsely increased its profit by 400 million yuan. The company intends to be fined 10 million yuan; Chen Weixiong, then chairman, and Chen Nana, then vice chairman and general manager, are to be banned from the market for life.
Inflated revenue of 1.276 billion yuan and inflated profit of over 400 million yuan
On the evening of October 29, St Bailong received the advance notice of administrative punishment and market prohibition from the CSRC. It is found that there are false records in the prospectus of bobaolong's initial public offering, the report on the issuance of non-public offering shares in 2016, the listing announcement and the periodic report.
According to the notice, bobaolong falsely increased its operating revenue and total profit by fictitious fashion design and organization of production business with a company and its related parties, wanjielong group and its related party wanjielong e-commerce. From 2013 to 2018, bobaolong falsely increased its operating revenue by RMB 1.276 billion and its total falsely increased profit by RMB 410 million.
What's more shocking is that in the three years from 2014 to 2016, the proportion of the company's total inflated profits in the total profits of the year was as high as 50.83%, 68.25% and 56.86% respectively, which means that more than half of the company's profits in the above three years were fabricated out of thin air.
Not only in the profit statement crazy fraud, the company is also big on the balance sheet. From 2012 to 2019, bobaolong was suspected of falsely recording bank deposits by forging entry notes and non entry of capital in and out. Moreover, with the increasing time of fraud, the amount of bank deposits falsely recorded has increased significantly. From 74.18 million yuan at the end of 2012 to 1.098 billion yuan at the end of 2019, accounting for 34.93% of the company's total assets at the end of the year.
Meanwhile, the company is also suspected of failing to truthfully disclose the statement items of "other non current assets" in the annual report from 2017 to 2019 and the use of raised funds in the annual report of 2018. In addition, bobaolong is also suspected of failing to fulfill the approval procedures and information disclosure obligations of external guarantees from 2018 to 2020.
Recently, the stock price has continued to rise sharply
Since being investigated by the CSRC, St Bailong's share price has fallen all the way. However, in only one month since September 30, St Bailong has increased by 39%, and a total of 6 trading boards have been harvested during this period.
But basically, the company's performance has changed from profit to loss this year. On the evening of October 28, St Bailong disclosed its performance report, which showed that the company achieved a total operating revenue of 110 million yuan in the first three quarters of 2021, a year-on-year decrease of 81.1%, an increase over the same period last year; The net profit attributable to the parent company was -43.425 million yuan, up from 140 million yuan in the same period of last year, a year-on-year decrease of 131%. Among them, in the third quarter, the company realized an operating revenue of 14.44 million yuan, a year-on-year decrease of 90.71%; The net profit attributable to the parent company was -22.24 million yuan, a year-on-year decrease of 185%.
The announcement also said that the main reason for the high loss was the sharp decline in the company's procurement volume, especially the decline in design business orders, resulting in a sharp decline in the performance of the current clothing business due to the impact of the epidemic and the strategic adjustment of clothing brand customers. At the same time, the management of the company misjudged the market of epidemic prevention products, resulting in a large backlog of epidemic prevention products and unsalable, a sharp decline in the market price of epidemic prevention products, and a serious loss in the sales of epidemic prevention products.
来源：新浪财经
