Groupon宣布有重大财务缺陷，二级市场股票暴跌

萨斯奎汉纳金融集团的分析师Herman Leung称，审计人员错就错在先前没有及时发现财务管理上的错误。

缺乏监管？

Herman Leung认为，这些问题早就应该被审计人员看出来。Herman Leung在Groupon的股票评级上有着非常公正客观的说法，因为他本人并不持有Groupon的股票。他还补充说明，Groupon的业务增长非常迅速，但是其财务制度明显与业务增长速度不符。

安永会计事务所驻纽约发言人Charlie Perkins对Groupon修改营业收入的做法，并没有给予任何评论。

Groupon认为这次修改营业收入数字直接造成了商城里物价上涨，而这些最终承受的人是消费者，是顾客。去年公司开始实行Groupon Reserve，这是专门为高档交易而开设的一种服务，比如圣塔莫妮卡的晚餐，或者是在加利福尼亚州的Whist酒店。

这种高额退费让Groupon净损失了2260万美元，按股价计算就是每股损失了4美分。

Groupon开创了团购市场，在这里消费者可以购买打折的餐劵，买家沙龙全套服务以及各种服务。Groupon将营业收入与商家费用分离开来。

The auditors are at fault for not identifying problems with the financial controls earlier, said Herman Leung, an analyst at Susquehanna Financial Group in San Francisco.

Lack of Controls?

“This should have been highlighted by the auditors,” said Leung, who has a neutral rating on shares of Groupon and doesn’t own the stock. “The business is growing so fast that it sounds like they don’t have the proper financial controls to deal with the growth.”

Charlie Perkins, a spokesman for New York-based Ernst & Young, declined to comment on the earnings restatement.

Groupon said the revision accounts for an increase in higher-priced deals, which are more likely to be refunded by customers. Last year the company began Groupon Reserve, a service for upscale deals such as a five-course meal at Santa Monica, California-based restaurant Whist for $99.

The higher refunds widened Groupon’s net loss by $22.6 million, or 4 cents a share.

Groupon pioneered the daily-deal market, where consumers buy discounts on restaurant meals, nail-salon packages and other services. Groupon (GRPN) (GRPN) splits the revenue from the offers with merchants.