每(mei)經記者｜于垚峰    每(mei)經編輯｜張海妮    

12月6日，《每日經濟新聞》刊發報道《起底精藝(yi)股份(fen)供應鏈貿易業務(wu)：南(nan)通兩家貿易客戶(hu)尋無影蹤，產品究竟(jing)賣給了誰？》，質疑(yi)精(jing)藝(yi)股份(fen)供應(ying)鏈(lian)業務存在(zai)多個疑(yi)點：一是記者通(tong)過實地走訪了解(jie)到，精(jing)藝(yi)股份(fen)南通(tong)兩家涉(she)訴(su)客戶在(zai)工(gong)商注(zhu)冊地址均查無影蹤；二是記者查閱(yue)資料發現，南通(tong)恒(heng)峰(feng)供應(ying)鏈(lian)管理有限(xian)(xian)公(gong)司(si)（以(yi)下簡(jian)稱(cheng)南通(tong)恒(heng)峰(feng)）與南通(tong)曠(kuang)弘(hong)貿易有限(xian)(xian)公(gong)司(si)（以(yi)下簡(jian)稱(cheng)南通(tong)曠(kuang)弘(hong)）均與精(jing)藝(yi)股份(fen)的關(guan)聯方有諸多交集。

12月12日，精(jing)藝股份(fen)（002295，股份(fen)6.99元，市值17.52億元）收到(dao)了深交所(suo)關注函。關注函稱，近期，有媒體報(bao)道《起底精(jing)藝股份(fen)供應鏈貿(mao)易業務：南通兩家貿(mao)易客戶(hu)尋無(wu)影蹤，產(chan)品究竟賣給了誰(shui)？》（以下簡(jian)稱《報(bao)道》），質疑你公司存在虛(xu)假銷售、隱瞞關聯關系、資金占(zhan)用等情況(kuang)。

關注函指(zhi)出，《報(bao)道》稱(cheng)(cheng)南(nan)(nan)(nan)(nan)(nan)通(tong)(tong)(tong)(tong)(tong)(tong)(tong)(tong)恒峰與(yu)(yu)南(nan)(nan)(nan)(nan)(nan)通(tong)(tong)(tong)(tong)(tong)(tong)(tong)(tong)林(lin)億供應鏈管(guan)理(li)有(you)限(xian)公(gong)司(si)(si)(si)(si)（以(yi)下(xia)簡(jian)稱(cheng)(cheng)“南(nan)(nan)(nan)(nan)(nan)通(tong)(tong)(tong)(tong)(tong)(tong)(tong)(tong)林(lin)億”）的(de)(de)工商(shang)(shang)登(deng)記(ji)注冊地址(zhi)相同(tong)(tong)(tong)，南(nan)(nan)(nan)(nan)(nan)通(tong)(tong)(tong)(tong)(tong)(tong)(tong)(tong)林(lin)億為你公(gong)司(si)(si)(si)(si)控(kong)股(gu)股(gu)東(dong)南(nan)(nan)(nan)(nan)(nan)通(tong)(tong)(tong)(tong)(tong)(tong)(tong)(tong)三(san)建(jian)(jian)控(kong)股(gu)有(you)限(xian)公(gong)司(si)(si)(si)(si)（以(yi)下(xia)簡(jian)稱(cheng)(cheng)“南(nan)(nan)(nan)(nan)(nan)通(tong)(tong)(tong)(tong)(tong)(tong)(tong)(tong)三(san)建(jian)(jian)”）間接控(kong)股(gu)的(de)(de)子公(gong)司(si)(si)(si)(si)。南(nan)(nan)(nan)(nan)(nan)通(tong)(tong)(tong)(tong)(tong)(tong)(tong)(tong)曠弘(hong)與(yu)(yu)江(jiang)蘇(su)海悅供應鏈管(guan)理(li)有(you)限(xian)公(gong)司(si)(si)(si)(si)（以(yi)下(xia)簡(jian)稱(cheng)(cheng)“江(jiang)蘇(su)海悅”）的(de)(de)工商(shang)(shang)登(deng)記(ji)注冊地址(zhi)相同(tong)(tong)(tong)，江(jiang)蘇(su)海悅登(deng)記(ji)的(de)(de)電話號碼(ma)與(yu)(yu)南(nan)(nan)(nan)(nan)(nan)通(tong)(tong)(tong)(tong)(tong)(tong)(tong)(tong)林(lin)億相同(tong)(tong)(tong)。南(nan)(nan)(nan)(nan)(nan)通(tong)(tong)(tong)(tong)(tong)(tong)(tong)(tong)曠弘(hong)的(de)(de)工商(shang)(shang)備(bei)案郵箱與(yu)(yu)南(nan)(nan)(nan)(nan)(nan)通(tong)(tong)(tong)(tong)(tong)(tong)(tong)(tong)恒峰實控(kong)人(ren)張(zhang)杰(jie)明持股(gu)的(de)(de)2家公(gong)司(si)(si)(si)(si)一致。南(nan)(nan)(nan)(nan)(nan)通(tong)(tong)(tong)(tong)(tong)(tong)(tong)(tong)曠弘(hong)的(de)(de)工商(shang)(shang)備(bei)案郵箱與(yu)(yu)登(deng)記(ji)手機(ji)號與(yu)(yu)南(nan)(nan)(nan)(nan)(nan)通(tong)(tong)(tong)(tong)(tong)(tong)(tong)(tong)建(jian)(jian)易(yi)通(tong)(tong)(tong)(tong)(tong)(tong)(tong)(tong)商(shang)(shang)業有(you)限(xian)公(gong)司(si)(si)(si)(si)（以(yi)下(xia)簡(jian)稱(cheng)(cheng)“南(nan)(nan)(nan)(nan)(nan)通(tong)(tong)(tong)(tong)(tong)(tong)(tong)(tong)建(jian)(jian)易(yi)通(tong)(tong)(tong)(tong)(tong)(tong)(tong)(tong)”）一致，南(nan)(nan)(nan)(nan)(nan)通(tong)(tong)(tong)(tong)(tong)(tong)(tong)(tong)建(jian)(jian)易(yi)通(tong)(tong)(tong)(tong)(tong)(tong)(tong)(tong)是建(jian)(jian)易(yi)通(tong)(tong)(tong)(tong)(tong)(tong)(tong)(tong)（北京(jing)(jing)）國際(ji)商(shang)(shang)業有(you)限(xian)公(gong)司(si)(si)(si)(si)（以(yi)下(xia)簡(jian)稱(cheng)(cheng)“北京(jing)(jing)建(jian)(jian)易(yi)通(tong)(tong)(tong)(tong)(tong)(tong)(tong)(tong)”）的(de)(de)全資子公(gong)司(si)(si)(si)(si)。你公(gong)司(si)(si)(si)(si)現任(ren)監事(shi)會主席王衛沖自2014年(nian)10月起便在北京(jing)(jing)建(jian)(jian)易(yi)通(tong)(tong)(tong)(tong)(tong)(tong)(tong)(tong)擔任(ren)董事(shi)，同(tong)(tong)(tong)時王衛沖還是南(nan)(nan)(nan)(nan)(nan)通(tong)(tong)(tong)(tong)(tong)(tong)(tong)(tong)三(san)建(jian)(jian)的(de)(de)監事(shi)會主席。北京(jing)(jing)建(jian)(jian)易(yi)通(tong)(tong)(tong)(tong)(tong)(tong)(tong)(tong)也曾是南(nan)(nan)(nan)(nan)(nan)通(tong)(tong)(tong)(tong)(tong)(tong)(tong)(tong)三(san)建(jian)(jian)間接控(kong)股(gu)的(de)(de)子公(gong)司(si)(si)(si)(si)。同(tong)(tong)(tong)時，在南(nan)(nan)(nan)(nan)(nan)通(tong)(tong)(tong)(tong)(tong)(tong)(tong)(tong)恒峰與(yu)(yu)南(nan)(nan)(nan)(nan)(nan)通(tong)(tong)(tong)(tong)(tong)(tong)(tong)(tong)曠弘(hong)的(de)(de)工商(shang)(shang)登(deng)記(ji)注冊地址(zhi)與(yu)(yu)年(nian)報(bao)地址(zhi)均(jun)未發(fa)現兩家公(gong)司(si)(si)(si)(si)的(de)(de)經營場所。

對(dui)于上述報道內容，深交(jiao)所要求公司：

（1）請結合上述情況說明南(nan)(nan)(nan)通(tong)(tong)(tong)恒(heng)峰(feng)、南(nan)(nan)(nan)通(tong)(tong)(tong)曠弘是否與你(ni)公司(si)控(kong)股股東及實際控(kong)制(zhi)人、你(ni)公司(si)董監高之間存在關聯關系、資(zi)金往(wang)來、貨(huo)物往(wang)來或其他(ta)利益往(wang)來，南(nan)(nan)(nan)通(tong)(tong)(tong)恒(heng)峰(feng)、南(nan)(nan)(nan)通(tong)(tong)(tong)曠弘是否構(gou)成(cheng)你(ni)公司(si)關聯方(fang)，你(ni)公司(si)與南(nan)(nan)(nan)通(tong)(tong)(tong)恒(heng)峰(feng)、南(nan)(nan)(nan)通(tong)(tong)(tong)曠弘的交(jiao)易是否需按(an)照(zhao)關聯交(jiao)易履行審(shen)議程(cheng)序與信(xin)息披(pi)露義務。

（2）請說明南(nan)通(tong)恒峰、南(nan)通(tong)曠弘是(shi)否存(cun)在實際經(jing)營地，實際經(jing)營地與(yu)工(gong)商登記注冊地址、年報地址是(shi)否一致(zhi)，若不一致(zhi)，請說明原因(yin)。

（3）請(qing)說明(ming)南通(tong)恒(heng)(heng)峰、南通(tong)曠(kuang)弘(hong)的(de)(de)(de)成立時(shi)間、注冊資本、主要財務(wu)數(shu)據(ju)、主營(ying)業(ye)務(wu)、員工人數(shu)、社(she)保參保人數(shu)、與你公司(si)開展的(de)(de)(de)具體(ti)業(ye)務(wu)，最早開展業(ye)務(wu)的(de)(de)(de)時(shi)間，說明(ming)你公司(si)向南通(tong)恒(heng)(heng)峰、南通(tong)曠(kuang)弘(hong)銷(xiao)售的(de)(de)(de)產品類別、金額、數(shu)量(liang)、單價、最近一年又(you)一期(qi)的(de)(de)(de)回款情況、目前應收賬款余額，請(qing)結(jie)合向其他客戶銷(xiao)售價格及市(shi)場可比價格說明(ming)向南通(tong)恒(heng)(heng)峰、南通(tong)曠(kuang)弘(hong)銷(xiao)售定價的(de)(de)(de)公允(yun)性。

（4）請結合(he)對(dui)（1）-（3）的回(hui)答說明(ming)南(nan)通(tong)(tong)恒(heng)(heng)峰(feng)、南(nan)通(tong)(tong)曠弘(hong)是(shi)(shi)否具備經營資質(zhi)，你公司(si)相關(guan)銷(xiao)售是(shi)(shi)否具備商業實(shi)質(zhi)，是(shi)(shi)否滿足收入確認條件，你公司(si)控(kong)股股東(dong)及實(shi)際控(kong)制(zhi)人是(shi)(shi)否存在通(tong)(tong)過(guo)南(nan)通(tong)(tong)恒(heng)(heng)峰(feng)、南(nan)通(tong)(tong)曠弘(hong)占用上市(shi)公司(si)資金的情形。

另外(wai)，關注函稱，上市公(gong)司于11月(yue)(yue)18日(ri)披露了《關于重(zhong)大(da)訴訟(song)進展的(de)公(gong)告(gao)》，公(gong)司已(yi)經(jing)與南(nan)(nan)(nan)通(tong)(tong)恒(heng)(heng)(heng)峰、南(nan)(nan)(nan)通(tong)(tong)曠(kuang)弘(hong)(hong)等達成和解，截至(zhi)今年11月(yue)(yue)8日(ri)，南(nan)(nan)(nan)通(tong)(tong)恒(heng)(heng)(heng)峰欠(qian)付廣(guang)東精(jing)(jing)(jing)藝(yi)(yi)貨款(kuan)(kuan)金(jin)(jin)額(e)3465.92萬(wan)元、違約金(jin)(jin)593.82萬(wan)元，南(nan)(nan)(nan)通(tong)(tong)恒(heng)(heng)(heng)峰擬分三期向(xiang)廣(guang)東精(jing)(jing)(jing)藝(yi)(yi)支(zhi)付貨款(kuan)(kuan)。截至(zhi)11月(yue)(yue) 8日(ri)，南(nan)(nan)(nan)通(tong)(tong)曠(kuang)弘(hong)(hong)欠(qian)付廣(guang)東精(jing)(jing)(jing)藝(yi)(yi)2435.38萬(wan)元、違約金(jin)(jin)349.06萬(wan)元，南(nan)(nan)(nan)通(tong)(tong)曠(kuang)弘(hong)(hong)將分兩期向(xiang)廣(guang)東精(jing)(jing)(jing)藝(yi)(yi)支(zhi)付貨款(kuan)(kuan)。

對此，深(shen)交所要求公(gong)司說明(ming)(ming)《關(guan)于(yu)(yu)重(zhong)(zhong)大訴(su)訟的(de)(de)(de)公(gong)告(gao)》與《關(guan)于(yu)(yu)重(zhong)(zhong)大訴(su)訟進展的(de)(de)(de)公(gong)告(gao)》中涉及的(de)(de)(de)貨款(kuan)金額、違約金金額差異較大的(de)(de)(de)原(yuan)因，并結合南通恒(heng)峰、南通曠(kuang)弘的(de)(de)(de)信用(yong)情況(kuang)、資(zi)產情況(kuang)、經(jing)營情況(kuang)等說明(ming)(ming)其(qi)是否具備還款(kuan)能(neng)力，相關(guan)應收賬款(kuan)壞賬準備計提是否充分(fen)。

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