未能審慎開展併購重組、重組信披不規範等 頂固集創(300749.SZ)收到廣東證監局監管關注函
格隆匯 3 月 8日丨頂固集創(300749.SZ)公佈，公司於近日收到中國證券監督管理委員會廣東監管局(“廣東證監局”)下發的《關於對廣東頂固集創家居股份有限公司的監管關注函》(廣東證監函〔2021﹞225號)，現將內容公吿如下：
廣東頂固集創家居股份有限公司：
根據《上市公司現場檢查辦法》(證監會公吿〔2010﹞12號)和《上市公司重大資產重組管理辦法》等規定，我局對你公司2019年擬以發行股份及支付現金方式購買深圳市凱迪仕智能科技有限公司(以下簡稱凱迪仕)96.3%股份的重大資產重組項目進行了專項檢查。經查，你公司在實施本次重大資產重組過程中存在以下問題：
一、未能審慎開展併購重組，重組信息披露不規範。經查，凱迪仕與第一大客户及相關方之間存在異常資金往來，相關關聯關係及營業收入存疑，並涉嫌利用賬外資金支付費用、其控股股東佔用凱迪仕應收賬款用於出資等不規範情形，反映了你公司對重組標的未能全面瞭解，相關盡職調查不充分，你公司重大資產重組信息披露文件未披露相關信息。2020年9月26日，你公司公吿終止本次重大資產重組事項。你公司應審慎研究，籌劃決策及上市公司的重大資產重組事項，加強對重組標的經營情況、財務核算、關聯關係等重大事項的核查，督促交易對方向上市公司及時、全面地提供信息，保證所披露的信息真實、準確、完整。
二、內幕信息知情人登記不完整。你公司未將本次重大資產重組項目審計、評估等中介機構相關人員登記為內幕信息知情人，違反了《關於上市公司建立內幕信息知情人登記管理制度的規定》第八條的相關規定。
你公司應高度重視上述問題，採取有效措施切實整改。同時，你公司應對相關責任人進行內部問責，於收到本監管關注函起30日內將整改報吿和內部問責情況報送我局，並抄報深圳證券交易所。
公司對此次廣東證監局專項檢查發現的問題高度重視，公司董事會將對上述問題認真落實整改，同時對相關責任人進行內部問責。公司計劃於整改期限內將整改報吿和內部問責情況報送廣東證監局並抄報深圳證券交易所。
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