每周股票复盘：ST西发（000752）因会计差错被罚，多项财务数据虚报

Core Viewpoint - ST Xifa (000752) has been penalized by the China Securities Regulatory Commission (CSRC) for accounting errors, leading to multiple financial data misstatements [1][2] Company Announcement Summary - ST Xifa's stock closed at 7.85 yuan on March 28, 2025, down 2.97% from the previous week's 8.09 yuan, with a total market capitalization of 2.071 billion yuan, ranking 14th out of 16 in the non-wine sector and 4752nd out of 5139 in the A-share market [1] - The company will face additional risk warnings starting June 7, 2024, due to violations of the Shenzhen Stock Exchange listing rules [1] - The CSRC issued an administrative penalty decision on December 9, 2024, regarding the company's financial misstatements [1] Financial Misstatement Details - In 2017, ST Xifa falsely reported a procurement agreement, inflating prepaid accounts by 18 million yuan and misclassifying other receivables by 21 million yuan [2] - The 2018 annual report showed a reduction of other payables by 62.437 million yuan, an inflation of other receivables by 32.563 million yuan, and an inflated investment income of 95 million yuan [2] - The company has committed to rectifying the financial statements for 2018 and subsequent years and is actively working with accounting firms to complete the necessary audits and corrections [2]