南卫股份实控人占款暴露前减仓避损，南卫股份实控人再受罚

Core Viewpoint - The article highlights the insider trading activities of the controlling shareholder and the former financial director of Nanwei Co., Ltd., who sold shares to avoid losses before the company's stock was suspended and its value halved due to financial misconduct revelations [1] Group 1: Insider Trading Details - The controlling shareholder, Li Ping, sold shares worth 47.968 million yuan between March 14 and March 28, 2023, prior to the public disclosure of a non-standard audit report for the 2022 financial statements [1] - The former financial director, Xiang Qinhua, also engaged in significant share reductions during the same period, indicating coordinated insider trading actions [1] Group 2: Financial Misconduct - An audit by Tianheng Accounting Firm revealed that from March 2020 to December 2022, Nanwei Co., Ltd. had non-operational fund occupations totaling 336 million yuan, involving loans funneled through suppliers to related parties [1] - The root cause of these financial issues appears to be the tight cash flow of the controlling shareholder, with 70% of Li Ping's shares pledged as of September 24 [1]