存货造假金额逐年攀升，金一文化遭立案及被处罚

Core Viewpoint - Beijing Jinyi Cultural Development Co., Ltd. (referred to as "Jinyi Culture" or "ST Jinyi") has been penalized by the China Securities Regulatory Commission (CSRC) for significant financial misreporting, particularly in the years 2020 and 2021, due to inadequate inventory impairment provisions [1][2][3] Group 1: Financial Misreporting - Jinyi Culture inflated inventory by 610 million yuan in 2020, accounting for 5.92% of total assets, and inflated profit by the same amount, representing 21.21% of total profit for that year [2] - In 2021, the inflated inventory increased to 637 million yuan, making up 7.03% of total assets, while the inflated profit was 28 million yuan, which was 1.89% of total profit [2] - The company only corrected these financial discrepancies in an announcement made on April 30, 2023 [2] Group 2: Regulatory Actions - The CSRC issued a warning and imposed a fine of 1.5 million yuan on Jinyi Culture, while the former chairman and general manager were fined 700,000 yuan each, and the financial director and another executive were fined 600,000 yuan each [3] - This penalty reflects the regulatory authority's commitment to maintaining market order and strictly addressing violations of information disclosure [3] Group 3: Investor Compensation - A legal team is currently gathering claims from investors who purchased shares between April 30, 2021, and April 30, 2023, and either sold or still hold the stock [4] - Investors can consult the legal team regarding eligibility for compensation, with attorney fees being charged only after actual compensation is received [4]