观典防务（688287）受损投资者尚存索赔机会

Core Viewpoint - The article discusses the ongoing investor compensation case against Guandian Defense (688287) due to false statements made by the company, highlighting the potential for affected investors to seek compensation through legal channels [1][5]. Group 1: Legal Proceedings - The investor compensation case has been officially filed with the Shanghai Financial Court, and further arrangements are awaited [5]. - The law firm is continuing to accept compensation claims from other investors affected by the company's actions [5]. Group 2: Regulatory Violations - Guandian Defense failed to disclose non-operating fund occupation related party transactions and external guarantee matters from 2022 to 2023, leading to significant omissions in their reports [5]. - The company did not disclose 12, 16, 13, and 16 external guarantee matters in its semi-annual and annual reports for 2022 and 2023, with guarantee amounts of 25.992 million, 32.292 million, 17.500 million, and 20.500 million respectively, representing 23.36%, 32.32%, 16.49%, and 20.38% of the company's net assets during those periods [2][5]. Group 3: Financial Misstatements - In the 2022 annual report, Guandian Defense falsely recorded a total of 139 million yuan transferred to five companies, which inflated the bank deposits reported by 139 million yuan, accounting for 13.37% of the total assets disclosed [4][7]. - The actions of the company are in violation of the Securities Law, constituting illegal behavior as defined by the law [4][7].