上市首年就财务造假，诺泰生物及实控人等被罚7620万元，五年内不得申请再融资

Core Viewpoint - ST诺泰 engaged in financial fraud during its first year on the Sci-Tech Innovation Board, resulting in a fine of 76.2 million yuan from the China Securities Regulatory Commission (CSRC) for fabricating significant false information in its public offering documents [1][4]. Group 1: Fraudulent Activities - ST诺泰's fraudulent activities included falsely reporting 30 million yuan in revenue and 25.95 million yuan in profit in its 2021 annual report, which accounted for 20.64% of the total profit disclosed for that period [4]. - The company transferred technology to Zhejiang Huabei Pharmaceutical, which lacked the financial capability to pay for the technology, and the payment was ultimately sourced from ST诺泰's own capital increase [4][6]. - The CSRC found that the technology transfer lacked commercial substance and should not have been recognized as revenue, leading to significant discrepancies in financial reporting [4][6]. Group 2: Regulatory Actions - On December 17, ST诺泰 received an administrative penalty from the CSRC, which included a fine of 47.4 million yuan for the violations, with additional fines imposed on its actual controllers and executives totaling 18 million yuan [5][6]. - The Shanghai Stock Exchange publicly reprimanded ST诺泰 and its responsible individuals, prohibiting the company from applying for refinancing for five years [7][13]. Group 3: Company Background and Financial Performance - ST诺泰, established in April 2009 and listed on the Sci-Tech Innovation Board in May 2021, was previously a market favorite due to its involvement in GLP-1 weight loss drugs [8][14]. - For the first three quarters of the year, ST诺泰 reported a revenue of 1.527 billion yuan, a year-on-year increase of 21.95%, and a net profit of 444.54 million yuan, up 26.92% [14][15].