臻镭科技收入确认时点调整 可能导致投资者索赔

Core Viewpoint - The company, Zhenlei Technology, is under investigation by the China Securities Regulatory Commission (CSRC) for suspected violations of information disclosure laws due to accounting errors related to revenue recognition [2][6]. Group 1: Company Overview - Zhenlei Technology specializes in terminal radio frequency front-end chips, high-density packaged microwave modules, and micro-systems, operating as a private high-tech enterprise that integrates design, development, production, and sales [1][5]. Group 2: Regulatory Investigation - On December 26, 2025, the company received a notice from the CSRC regarding an investigation into suspected information disclosure violations [2][6]. - The company disclosed on December 24, 2025, that its wholly-owned subsidiary, Hangzhou Chengxin Technology Co., Ltd., had an accounting error in 2022, where 8.4265 million yuan (approximately 1.2 million USD) of revenue (3.47% of 2022 total revenue) was recognized without sufficient basis, affecting the accuracy of financial data in reports up to the third quarter of 2025 [2][6]. Group 3: Financial Impact - The accounting error led to inaccuracies in the 2022 semi-annual report, where the erroneous revenue represented 8.04% of the semi-annual revenue of 104,846,515.85 yuan (approximately 14.8 million USD) [2][6]. Group 4: Compensation Conditions - Investors who purchased shares between August 25, 2022, and December 26, 2025, and sold or continued to hold them after December 27, 2025, are eligible for compensation [4][8].