云内动力业绩虚假案落地，公司及高管被罚超1000万元

Core Viewpoint - ST Yundong has been penalized for multiple instances of false reporting and improper revenue recognition in its 2021 and 2022 annual reports, resulting in a total fine of 10.5 million yuan for the company and eight executives [2][7]. Group 1: Financial Manipulation Methods - ST Yundong systematically manipulated financial data through inaccurate accounting for sales and procurement rebates, leading to a reduction in reported revenue by 16,293,063.23 yuan and profit by the same amount in 2021, and a reduction in revenue by 18,447,283.10 yuan and an increase in sales expenses by 17,777,865.44 yuan in 2022 [3]. - The company inflated costs by inaccurately accounting for procurement rebates, resulting in a reduction of operating costs by 43,193,660.26 yuan and an increase in profit by the same amount in 2021, and an increase in operating costs by 20,078,593.53 yuan and a reduction in profit by the same amount in 2022 [3]. - ST Yundong failed to accurately account for supplier compensation, leading to inflated revenue by 2,954,391.13 yuan and a reduction in sales expenses by 14,077,353.51 yuan in 2021, and inflated sales expenses by 23,075,547.31 yuan in 2022 [4]. Group 2: Revenue Recognition Issues - The company recognized revenue based on invoices without actual delivery of goods, resulting in a reduction of revenue by 108,434,380.09 yuan and a reduction in profit by 34,568,529.49 yuan in 2021, and inflated revenue by 76,511,835.13 yuan in 2022 [5]. - ST Yundong's revenue recognition timing was manipulated, leading to a reduction of revenue by 18,447,131.01 yuan in 2021 and inflated revenue by 2,252,629.63 yuan in 2022 [5]. Group 3: Asset and Liability Mismanagement - The company inaccurately calculated inventory impairment and accounts receivable credit impairment, resulting in a reduction of asset impairment losses by 11,913,355.85 yuan in 2022 [6]. - ST Yundong did not adequately account for product quality assurance expenses, leading to inflated sales expenses by 328,805.70 yuan in 2021 and a reduction in sales expenses by 4,405,012.15 yuan in 2022 [6]. Group 4: Penalties and Consequences - The total penalties included 6 million yuan for the company, with the chairman receiving a personal fine of 2 million yuan, and other executives facing fines ranging from 800,000 to 900,000 yuan [7].