违规多计营收超1.38亿，广济药业再次涉信披违规被处罚

Group 1 - The core issue involves Hubei Guangji Pharmaceutical Co., Ltd. receiving an administrative penalty notice from the China Securities Regulatory Commission (CSRC) due to suspected violations of information disclosure regulations [2] - The company had previously been warned by the Hubei Securities Regulatory Bureau in 2023 for similar disclosure issues, indicating a pattern of regulatory scrutiny [2] - The company’s subsidiary, Hubei Guangji Pharmaceutical Jikang Co., Ltd., was found to have improperly recognized revenue by using the gross method instead of the net method, leading to inflated revenue figures in 2022 [3] Group 2 - The inflated revenue figures reported by Guangji Pharmaceutical for the first quarter, half-year, and third quarter of 2022 were 45.6016 million, 136.86 million, and 138.2004 million yuan respectively, which represented 25.49%, 26.68%, and 20.49% of the respective periods' total revenue [3] - In April 2023, the company issued a correction announcement regarding prior accounting errors, adjusting the reported revenue and costs for the affected periods [3] - Evidence supporting the violations includes company announcements, verification reports, financial documents, and inquiry records from relevant personnel [3]