Taking advantage of the security guard's inattention, Lu Jialiang secretly took out his camera and took a few photos.

In fact, it doesn't matter if it is noticed by the security guards, anyway, these machinery and equipment have been piled up here in the open air for so many years, will the Kyushu Agricultural Machinery Factory send someone to watch it?

Since seeing the names of the manufacturers on the nameplates of these machines and equipment, Lu Jialiang knew that he had found what he was looking for, and all that was left was to further collect evidence.

There was no point in continuing to stay here, Lu Jialiang said hello to the security guard who had been with him and went home.

On the way back, Lu Jialiang called Zhang Yixin: "Zhang Yixin, now there is an urgent task, you immediately send someone to Zhengde Machinery Factory to check the factory's delivery list in the past three years, and pay special attention to whether they have done business with Kyushu Agricultural Machinery Factory in 2002." ”

Zhang Yixin is an extremely smart person, as soon as Lu Jialiang's words were said, he knew the other party's purpose, and quickly arranged for his subordinates to act.

Zhengde Machinery Factory is also a listed company, so Zhang Yixin can easily find out the transaction records on the delivery list.

Records show that Zhengde Machinery Factory did sell a batch of machinery and equipment to Kyushu Agricultural Machinery in 2002.

This batch of machinery and equipment is the defective scrap produced in the production process of Zhengde Machinery Factory, which was originally intended to be sold as scrap iron, but since some people want to buy, Zhengde Machinery Factory is of course unable to ask for it, so it was happily packaged and sold to Kyushu Agricultural Machinery Factory at a very cheap price.

According to the information on the delivery list, Zhengde Machinery Factory and Kyushu Agricultural Machinery Factory have only carried out this business transaction in the past few years, and the delivery time of this batch of defective products is the end of November 2002.

"Boss, I found it." As soon as Zhang Yixin got the outbound record, he found the problem as soon as possible.

Although Zhang Yixin did not go to the Kyushu Agricultural Machinery Factory to see the batch of machinery and equipment that had been discarded for two or three years. But anyone in their right mind will immediately find something strange in this transaction record.

Just ask, which normal agricultural machinery production plant will be idle to buy a batch of scrapped machinery and equipment?

Combined with the 2002 annual report of Kyushu Agricultural Machinery Factory, it showed that they changed raw material suppliers in the fourth quarter, resulting in a significant reduction in production costs. The answer is clear.

The process of the whole thing is actually not complicated, and Kyushu Agricultural Machinery Factory came to steal the beam when preparing the financial statements.

The agricultural machinery products they produced in the fourth quarter of 2002 obviously used normal raw materials and equipment, but the scrapped equipment purchased from Zhengde Machinery Factory at a low price was registered in the financial statements.

As a result, when calculating the income statement in the financial statements, the production costs of the enterprise will be greatly reduced, and the profits will naturally increase.

This may be a bit complicated and difficult for everyone to understand, so let's give you a simpler example.

Suppose that Kyushu Agricultural Machinery Factory needs to consume 8,000 yuan worth of raw materials for each tractor produced, such as engines, tires, steel, and bearings. Then the total diluted management expenses, depreciation expenses, taxes, etc. of each tractor is 3,000 yuan. In other words, the actual cost of the tractor produced by Kyushu Agricultural Machinery Factory is 11,000 yuan.

However, the sales price of the same type of tractor on the market is 10,000 yuan, so according to the income statement, Kyushu Agricultural Machinery Factory will not only lose 1,000 yuan for each tractor sold.

This phenomenon of positive gross profit and negative net profit after deducting other costs exists in many loss-making listed companies in China.

Some people may find it strange that if he loses money, it would be good if he didn't produce, and he wouldn't do a loss-making business.

In fact, there is a problem of variable costs and fixed costs in economics.

Regardless of whether Kyushu Agricultural Machinery Factory produces tractors or not, the fixed costs of business operation will not change, such as employee wages, plant rent, equipment depreciation, and bank loan interest. These expenses don't stop you because you don't produce a tractor unless you declare bankruptcy.

If the Kyushu Agricultural Machinery Factory does not continue to produce, then their loss will not be 1,000 yuan but 3,000 yuan.

Then in 2002, Kyushu Agricultural Machinery Factory played a small trick in order to make the net profit in its financial statements positive.

They normally produced a batch of tractors at a cost of 8,000 yuan for raw materials (for example), and then purchased a batch of scrapped machinery and equipment from Zhengde Machinery Factory at a price of 1,000 yuan. Then, when the statistical financial statements were recorded, it was falsely claimed that the raw materials used in these tractors were purchased from Zhengde Machinery Factory.

As a result of this operation, the production cost of these tractors has changed from 8,000 yuan to 1,000 yuan, and the net profit on the financial statements has changed from a loss of 1,000 yuan to a profit of 6,000 yuan. But of course, all this is just a trick on the books.

But the profit on the books is actually enough, Kyushu Agricultural Machinery Factory so much effort is to hide the statement auditors, so that the company's net profit for the year becomes positive, so as to avoid the fate of the stock into ST.

However, in the process, Kyushu Agricultural Machinery Factory made a fatal mistake. Although they tampered with their own company's raw material purchase information and inventory data, they had no way to change the outbound data of Zhengde Machinery Factory.

According to the data disclosed by the two companies, Zhengde Machinery Factory sold the scrapped machinery and equipment to Kyushu Agricultural Machinery Factory at the end of November 2002, while Kyushu Agricultural Machinery Factory sold the batch of agricultural machinery using Zhengde equipment at the beginning of November.

That is to say, when Zhengde Machinery Factory has not sold the scrapped equipment to Kyushu Agricultural Machinery, Kyushu Agricultural Machinery has assembled these non-existent machinery and equipment into agricultural machinery in advance and sold them. In fact, the scrapped equipment has never been assembled, but has been piled up outside the Kyushu Agricultural Machinery Factory to rust.

After collecting enough evidence, Lu Jialiang immediately provided the evidence and photos to the media.

People like Lu Jialiang who sit in the village have always been inextricably linked with the media, and they usually give them benefits. At the same time, Lu Jialiang himself has also raised some full-time Internet speculators, which is commonly known as the "Five Mao Party", which is specially used to create public opinion for his own speculative stocks.

The reason why we want to do this is because in this day and age, it is not easy for the dealer to sit in the bank. Not to mention that the supervision of the China Securities Regulatory Commission has become stricter than in the 90s, but now retail investors have matured a lot after being played by bookmakers again and again, and it is difficult to be deceived by ordinary methods.

Today's bookmakers can no longer rely on simple speculation to make profits.

If anyone simply thinks that the dealer is sucking, washing, raising, and shipping, then he will definitely lose his underwear.

Today's bookmakers must closely cooperate with the general trend of the market and the hype of hot spots. Otherwise, it will inevitably be difficult.

As far as Lu Jialiang is concerned, because the market has rebounded, their absorption work is very difficult, and Rao is Zhang Yixin is experienced, and it is difficult to absorb enough chips in the rising trend.

In order to be able to open a position in 2 months as planned, the only way is to create a major negative for ST Agricultural Machinery stock.

Lu Jialiang wanted to burn down the plant of Kyushu Agricultural Machinery Factory for this purpose, but unfortunately it failed in the end.

However, this time, Lu Jialiang has conclusive evidence that Kyushu Agricultural Machinery has made false accounts, so he naturally wants to make good use of it.

The pens of the media are all good at creating public opinion, the so-called no wind can blow three feet of waves, this time Lu Jialiang provided sufficient materials and conclusive evidence, how could they let go of this great opportunity for hype.

Just one day later, the major securities online media platforms and Tieba chat rooms were full of news of ST agricultural machinery financial report fraud.

The director of the Kyushu Agricultural Machinery Factory is called Dong Debiao, an old cadre who has continued from the era of planned economy.

Dong Debiao doesn't have any great skills, but he is a sleek person and a good person.

This kind of person is okay to mix up officialdom, but when it comes to the ability to run and manage a business, he doesn't dare to compliment.

It is precisely because of his backward management methods over the years, coupled with conservative and outdated thinking, that it has led to the current dilemma of Kyushu Agricultural Machinery Factory.

Recently, Dong Debiao has encountered a lot of troubles.

The Kyushu Agricultural Machinery Factory has been losing money for two consecutive years, and if it continues to lose money this year, it will be forced to delist from the securities market.

Once the Kyushu Agricultural Machinery Factory is delisted, then he, the factory director, will be considered to be the head. A loss-making business that is about to go bankrupt is worthless.

This kind of crisis situation actually happened three years ago, and in the end, it was the finance that gave him a main force, and he barely survived by stealing beams and replacing normal materials with scrap materials.

But this time it may not be so easy.

Judging from the current operating situation of Kyushu Agricultural Machinery Factory, the loss of this year's annual report is almost a sure thing.

Now the only way out is to sell the listed company as a shell resource as soon as possible before it is delisted.

A few days ago, a company had already been in contact with Dong Debiao, and the conditions of the two sides were almost discussed. But then, for some reason, the company suddenly disappeared.

Every time Dong Debiao called to inquire, the other party talked about him left and right, as if he was deliberately delaying, anyway, he was looking for all kinds of excuses to be unwilling to sign the restructuring contract.

As long as this restructuring contract is not signed for a day, Dong Debiao will not be at ease for a day.

Some time ago, the traffic accident of a tanker truck at the Kyushu Agricultural Machinery Factory startled Dong Debiao. At this juncture, if something happens to the company, the restructuring is likely to fail, and even if it doesn't, the other party is likely to take the opportunity to lower the price.

After the incident, Dong Debiao had already told the security guards in the factory to strengthen patrols, and all idle people who did not work in the factory were not allowed to enter.

But even so, he still felt uneasy in his heart, and subconsciously always felt that something bad was going to happen......

This book was first published from 17k, the first time to see the genuine content!

#includevirtual="/fragment/6/3236.html".qrcode{width:590px; margin:0auto; background:#fff; border:1pxsolidc; padding:15px20px; overflow:hidden; }.qrcodeimg{float:left; }.qrcodeul{margin-left:120px; font:14px/1.5"microsoftyahei"; padding-left:15px; }.qrcodeli{list-style:square; margin-bottom:5px; }

Scan the QR code to pay attention to the 17k official WeChat, and the latest chapters can also be seen on WeChat! Click on the + number in the upper right corner of WeChat, select Add Friends, and search for the official account "wap_17k" to follow us. Reply to "Grand Prize + Your QQ Number" to participate in the event. 10 iPhone6, 10,000 QQ members are waiting for you!