ENJOYOR(SZ:300020) Xin Lang Cai Jing·2026-01-14 06:06Core Viewpoint - The Zhejiang Securities Regulatory Bureau has imposed administrative penalties on Zhongxinghua Accounting Firm for issuing false audit reports for Yinjian Technology's financial statements for 2021 and 2022, leading to potential legal actions from investors [1][5]. Group 1: Violations by Zhongxinghua Accounting Firm - Zhongxinghua Accounting Firm's audit reports for Yinjian Technology for the years 2021 and 2022 contained false records [1][5]. - The firm failed to exercise due diligence during the audit of Yinjian Technology's financial statements for 2021 and 2022 [1][5]. Group 2: Violations by Yinjian Technology - Yinjian Technology did not disclose related party non-operating fund occupation as required, resulting in false records in the 2023 annual report and the 2024 semi-annual report [5][6]. - The company failed to disclose related guarantees, leading to significant omissions in annual reports from 2018 to 2023 [6]. - Financial reports from 2021 to the third quarter of 2023 contained false records: - In 2021, due to delays in a photovoltaic project, Yinjian Technology inflated its operating income by 16.4571 million and total profit by 16.2102 million, accounting for 0.82% and 15.08% of the reported amounts, respectively [7]. - In 2022, the company inflated its operating income by 57.2741 million and total profit by 14.9252 million, representing 3.55% and 19.97% of the reported amounts, respectively [7]. - From January to September 2023, Yinjian Technology inflated its operating income and total profit through fictitious project businesses and income [7]. Group 3: Legal Actions and Investor Claims - Attorney Xu Feng from Shanghai Jiucheng Law Firm is representing investors in claims against Yinjian Technology and plans to include Zhongxinghua Accounting Firm as a co-defendant, seeking joint liability for compensation [1][5]. - Investors who purchased Yinjian Technology stock between April 19, 2019, and April 30, 2024, and sold or continued to hold the stock after April 30, 2024, may initiate claims [8].