深交所向天际股份下发监管函

Core Viewpoint - The Shenzhen Stock Exchange issued a regulatory letter to Tianji Co., highlighting multiple violations by the company and its executives, including improper goodwill impairment testing and inadequate salary provisions for employees [1]. Group 1: Regulatory Violations - The company failed to conduct proper goodwill impairment testing for its subsidiaries, Jiangsu Xintai Material Technology Co., Ltd. for the fiscal year 2023 and Changshu Yuxiang Trading Co., Ltd. for the fiscal year 2024 [1]. - Tianji Co. and its subsidiary, Changshu Xinte Chemical Co., Ltd., did not appropriately accrue salaries for sales and management personnel from September 2023 to December 2024 [1]. - The company provided financial assistance to non-related parties from September 2023 to August 2025 without following the required review procedures and disclosure obligations [1].