东尼电子财务造假收处罚事先告知书，投资者索赔已多次提交立案

Core Viewpoint - Dongni Electronics is facing administrative penalties from the Zhejiang Regulatory Bureau of the CSRC due to allegations of false statements, which have led to potential investor claims for damages [1][2]. Group 1: Contractual Issues - Dongni Semiconductor, a subsidiary of Dongni Electronics, signed a procurement contract with Guangdong Tianyu Semiconductor for the delivery of 135,000 pieces of 6-inch silicon carbide substrates, valued at 675 million yuan, which represents 51.84% of the company's latest audited revenue [1]. - During the contract period, Dongni Semiconductor failed to meet the monthly delivery targets, achieving only 6.74% of the contracted delivery by the end of October 2023, and did not disclose the inability to meet the delivery schedule in a timely manner [2]. Group 2: Financial Reporting Irregularities - The 2022 annual report and the 2023 semi-annual report of Dongni Electronics contained false records, including misclassifying research and development expenses as inventory, which inflated profits by 38.63% and 70.95% respectively [3][4]. - The company also failed to account for materials procured with funds advanced by related parties, further inflating profits in the same reports [3][4]. - Additionally, Dongni Electronics did not adequately provision for inventory impairment, leading to understated asset impairment losses [4].