ST东尼，两期报告虚假记载

Core Points - ST Dongni received an administrative penalty of 15.7 million yuan due to delayed disclosure of significant contract progress and false records in its 2022 annual report and 2023 semi-annual report [2][8] - The case reflects the regulatory principle of "early detection, quick punishment, and strict correction," which aims to protect investor rights and save the company [2] - Following the penalty, ST Dongni will enter a one-year observation period and aims to apply for the removal of risk warnings once conditions are met [2] Summary of Major Contract Disclosure - ST Dongni's subsidiary, Dongni Semiconductor, signed a procurement contract worth 675 million yuan with Guangdong Tianyu on January 9, 2023, which accounted for 51.84% of the company's latest audited main business income [4] - The company failed to meet the monthly delivery targets outlined in the contract, achieving only 6.74% of the required deliveries by the end of October 2023, and did not disclose the inability to meet the contract terms until January 6, 2024 [4] Summary of False Records in Reports - The administrative penalty decision revealed that ST Dongni's 2022 annual report and 2023 semi-annual report contained false records, including misclassifying R&D expenses and failing to account for related party transactions, which inflated profits by 38.63% and 70.95% respectively [6][7] - The company will make retrospective adjustments in April 2024 to correct these accounting errors [6] Penalty Details - The Zhejiang Securities Regulatory Bureau imposed a total fine of 15.7 million yuan, with specific penalties for key personnel including the chairman and general manager, who failed to ensure timely and accurate disclosures [9][10] - The company acknowledged the need to strengthen internal control processes and compliance following the penalty [10]