东尼电子收到证监会正式处罚，投资者索赔已多次提交立案

Core Viewpoint - Dongni Electronics has been penalized by the Zhejiang Regulatory Bureau of the China Securities Regulatory Commission for failing to disclose significant contract progress and for false financial reporting, leading to potential investor claims for damages [1][4]. Group 1: Contract Disclosure Issues - Dongni Electronics failed to timely disclose the inability to meet the delivery schedule of a significant contract with Guangdong Tianyu Semiconductor, where only 6.74% of the contracted quantity was delivered by the end of October 2023 [2]. - The contract, signed on January 9, 2023, involved the delivery of 135,000 pieces of 6-inch silicon carbide substrates worth 675 million yuan, which accounted for 51.84% of the company's latest audited main business revenue [1]. Group 2: Financial Reporting Irregularities - The company misclassified research and development expenses, leading to an inflated profit total of 56.81 million yuan in both the 2022 annual report and the 2023 semi-annual report [3]. - Dongni Electronics failed to account for materials procured through a related party, resulting in an additional profit inflation of 27.46 million yuan across the same reporting periods [3]. - The company did not adequately provision for inventory impairment, which inflated profits by 38.77 million yuan in the 2022 annual report and 72.28 million yuan in the 2023 semi-annual report, representing 38.63% and 70.95% of the reported profit amounts, respectively [4].