688076上市首年就进行业绩造假，还涉及欺诈发行

Core Viewpoint - ST诺泰 engaged in financial fraud by inflating its revenue and profits, leading to significant penalties from regulatory authorities [2][6]. Group 1: Company Background - ST诺泰 is a pharmaceutical outsourcing company primarily involved in the research and production of peptide drugs and small molecule drugs [2]. - The company went public on the STAR Market on May 20, 2021, and was previously known for its weight-loss drug concept stock [2]. Group 2: Financial Misconduct - In December 2021, ST诺泰 transferred drug technology and licensing rights to Zhejiang Huabei, falsely recognizing revenue of 30 million yuan, which was not supported by Zhejiang Huabei's financial capabilities [2][3]. - This transaction resulted in an inflated annual report for 2021, with a reported revenue increase of 30 million yuan and a profit increase of 25.95 million yuan, accounting for 20.64% of the total profit disclosed for that period [3]. Group 3: Regulatory Actions - Following an investigation, the China Securities Regulatory Commission (CSRC) identified two major violations: false reporting in the 2021 annual report and fabrication of significant false content in public offering documents [6]. - The CSRC imposed a fine of 47.4 million yuan on ST诺泰, while the company's chairman and vice-chairman were fined a total of 18 million yuan [7]. - The Shanghai Stock Exchange also issued public reprimands and imposed restrictions on the company's ability to apply for refinancing for five years [7].