In addition, can be made of the production process does not need to direct the power converter

During the reporting period, therefore, less power converter consumption, water consumption situation have no direct corresponding relationship with yield.

Issuer accountants also thinks, during the reporting period the power consumption, water and electricity energy consumption and yield changes there is a matching relationship.

, however, the CSRC I P O in corporate financial reporting special inspection work conference in 2012, the relevant person in charge of the CSRC, said financial verification work needs attention of financial information and non-financial information authentication, and has been in the audit of financial statements of other possible differences in data and audit report.

The most common type of financial information and dc ac converter information verification and validation of the production capacity is income, including energy consumption situation of freight with output matches and other details.

One investment banker said that among financial verification, can grams of water utilization and revenues do not match, need to submit reports to the sponsor independent description is clear, there is a certain profit manipulation.

Employee income level is too low

Add to profit manipulation suspected to Eric on employee wages.

Prospectus, inverter charger according to the last three years and a period (the first half of 2009-2012), the magnetic components gross margins are 27.95%, 27%, 24.42%, 27.95% respectively, present a downward trend, mainly caused by personnel wages and fluctuations in copper prices. Production personnel is mean monthly salary, up from 1416 yuan a month in 2009 to 2011, 2213 yuan/month. And can be made the overall average salary from 1 July 6 3 in 2009 yuan/month up to 3 2 1 3. 8 3 yuan/month.

However, can be made as a high-tech enterprise, its employees wage income is well below the average wage standard in shenzhen.