聚石化学财报造假与高管被罚670万 业绩上市即变脸近三年扣非亏2.55亿

Core Viewpoint - 聚石化学 has been found to have engaged in fraudulent trading practices, resulting in inflated revenue and reduced profits, leading to regulatory penalties and ongoing financial struggles [3][5][10] Group 1: Regulatory Actions - 聚石化学 received an administrative penalty notice from the Guangdong Securities Regulatory Bureau, proposing a fine of 2.4 million yuan and a warning for violations related to information disclosure [5][6] - The company and four executives were collectively fined 6.7 million yuan for their involvement in the fraudulent activities [7][10] - The company has stated that it began rectifying the issues related to its trading practices in April 2024 [7][8] Group 2: Financial Performance - In 2023, 聚石化学 inflated its revenue by 157 million yuan and reduced its profits by 1.66 million yuan through false trading activities, which accounted for 8.32% of total revenue and 6.81% of total profit [5][6] - For the first three quarters of 2025, the company reported a revenue of 2.963 billion yuan, a year-on-year decrease of 7.17%, and a net profit loss of 24.53 million yuan [10] - The cumulative net profit loss over the past three years reached 255 million yuan, indicating ongoing financial difficulties [10] Group 3: Corporate Governance and Management - 聚石化学's former subsidiary, Guangdong Guanzhen Technology Co., failed to meet its three-year performance commitments and was sold in 2025 due to losses [4][10] - The company has faced scrutiny over its auditing practices, with its auditing firm receiving warnings for non-compliance in the audit of 聚石化学's financial statements [8][9] - Recent insider trading activity was noted, with a board member reducing their stake in the company [10]