博尼塔斯:继续沽空华住集团(01179.HK) 指责德勤失职
早前华住集团(01179.HK)於本港第二上市前夕遭沽空机构博尼塔斯研究发表报告狙击,博尼塔斯昨日(29日)再刊出报告,指华住的澄清公告没有提供任何实质性证据反驳其报告中所陈述的任何事实。机构发现,点评网包含将近100%华住的每家酒店的经营许可证的链接。机构实地调查确认,於其调查的14间酒店样本中,100%显示现场经营许可证与点评网酒店链接图像相符。
通过使用点评网,机构统计1,258家在华住子公司注册的酒店,以及694家由未披露的现任华住员工和其他未披露关联方拥有和经营的酒店。华住回应简单地驳斥了点评网数据集的过时和不准确,惟未能解释现有华住董事拥有并经营所谓独立的华住特许经营酒店并被列为认可建筑承包商的股东记录,仅回应简单地将现任员工视为无关联方,机构指,不理解华住如何能否认相关明显的与现任华住董事存在的关系。
报道并指,中国国家工商行政管理局的记录显示,华住在美国证交会(SEC)报告中起码低报了至少16%的雇员人数。华住回应仅驳斥相关数据过时及不准确。
报告并指,对47份不同信用报告进行了分析,结果表明华住实际的厂房及设备(PP&E)明显低於华住在其於美国证交会及港交所(00388.HK)备案文件中报告的水平。对信用报告的准确性充满信心,并鼓励其他人在进行尽职调查时获取这些报告。
另外报告并指,华住任命其首席财务官、审计委员会主席及秘书为特别委员会以审查其指控为「掩眼法」,反问公司内部审计委员会如何对沽空报告的指控进行任何形式的「独立调查」。
报告指,华住提供一份不完整的相关合并经营实体清单,由此骗过其审计师德勤,而其审计工作未能简单核实华住酒店组合的所有权,指其为「永远是臭名昭着的无能审计师」,自2010年以来未能发现於美国上市的一系列中国欺诈案,并鼓励公司任命一家独立审计师,简单确认究竟是谁拥有并经营华住旗下的酒店。
机构并表示,坚信其报告的质量,并将继续沽空,因认为华住之利润及持有的PP&E资产明显低於其在美国证交会和港交所全球发售报告的水平。
Follow us
Find us on
Facebook,
Twitter ,
Instagram, and
YouTube or frequent updates on all things investing.Have a financial topic you would like to discuss? Head over to the
uSMART Community to share your thoughts and insights about the market! Click the picture below to download and explore uSMART app!

Disclaimers
uSmart Securities Limited (“uSmart”) is based on its internal research and public third party information in preparation of this article. Although uSmart uses its best endeavours to ensure the content of this article is accurate, uSmart does not guarantee the accuracy, timeliness or completeness of the information of this article and is not responsible for any views/opinions/comments in this article. Opinions, forecasts and estimations reflect uSmart’s assessment as of the date of this article and are subject to change. uSmart has no obligation to notify you or anyone of any such changes. You must make independent analysis and judgment on any matters involved in this article. uSmart and any directors, officers, employees or agents of uSmart will not be liable for any loss or damage suffered by any person in reliance on any representation or omission in the content of this article. The content of the article is for reference only and does not constitute any offer, solicitation, recommendation, opinion or guarantee of any securities, virtual assets, financial products or instruments. Regulatory authorities may restrict the trading of virtual asset-related ETFs to only investors who meet specified requirements. Any calculations or images in the article are for illustrative purposes only.
Investment involves risks and the value and income from securities may rise or fall. Past performance is not indicative of future performance. Please carefully consider your personal risk tolerance, and consult independent professional advice if necessary.