Guandian Defense(SH:688287) Shang Hai Zheng Quan Bao·2025-10-09 18:58Core Viewpoint - Guandian Defense Technology Co., Ltd. is facing multiple risk warnings due to the actual controller's non-operating fund occupation and negative audit opinions on internal controls, leading to regulatory scrutiny and potential penalties [2][3][11]. Group 1: Risk Warnings and Regulatory Actions - The company's stock will be subject to additional risk warnings starting November 4, 2024, due to the actual controller's non-operating fund occupation amounting to 156.52 million yuan, which is 15.97% of the latest audited net assets [2][4]. - As of April 26, 2025, the company has 96.9472 million yuan of funds occupied by the actual controller, confirmed as non-operating [5]. - The company received an administrative penalty notice from the China Securities Regulatory Commission (CSRC) on July 7, 2025, and the investigation into the company and its actual controller has concluded [3][10]. Group 2: Financial and Audit Issues - The company's internal control was given a negative opinion by auditors due to significant deficiencies in financial reporting, which triggered additional risk warnings [5][11]. - The company corrected its revenue forecast, which exceeded the threshold for significant internal control deficiencies, leading to further regulatory actions [5][6]. Group 3: Remedial Measures and Progress - The actual controller has repaid a total of 167.25 million yuan, including principal and interest, as of December 6, 2024, addressing the non-operating fund occupation [7]. - The actual controller has pledged shares to facilitate repayment, with 64.06 million shares pledged, representing 17.29% of the total share capital [8]. - The board of directors is implementing measures to enhance compliance and internal controls, including regular training and legal compliance initiatives [9][10].