惠伦晶体（300460）被预处罚，股民索赔可期

Core Viewpoint - Guangdong Huilun Crystal Technology Co., Ltd. is facing administrative penalties from the China Securities Regulatory Commission (CSRC) for violations related to information disclosure and financial misreporting [1][3][6] Group 1: Information Disclosure Violations - Huilun Crystal failed to disclose related party fund occupation in its 2020 annual report, with a total fund occupation amounting to 28,330,000 yuan, which represented 5.12% of the company's disclosed net assets for that year [7][8] - By March 2025, the related parties had returned the occupied funds and interest, but the failure to disclose this in the 2020 report constitutes a significant omission [7] Group 2: Financial Misreporting - The company inflated costs and revenues in its 2021 and 2022 annual reports to cover up the fund occupation, resulting in a reported increase in costs of 8,639,070.52 yuan for 2021 and 23,954,692.38 yuan for 2022 [8] - Huilun Crystal also reported inflated revenues of 25,489,938.60 yuan in 2021 and 62,333,644.39 yuan in 2022, which accounted for 3.89% and 15.79% of the reported revenues for those years, respectively [8] Group 3: Regulatory Actions - The CSRC's Guangdong Regulatory Bureau plans to impose corrective measures, warnings, and fines on Huilun Crystal's actual controller Zhao Jiqing and other responsible personnel [9] - Investors affected by the company's actions are encouraged to register for compensation claims through legal representation, with specific conditions outlined for eligibility [10][11]