天际股份收监管函 控股股东上月套现7.06亿元

Core Viewpoint - Tianji Co., Ltd. has received administrative regulatory measures from the Guangdong Securities Regulatory Bureau and a regulatory letter from the Shenzhen Stock Exchange due to various violations related to financial reporting and disclosure [1][2][5]. Group 1: Violations Identified - The company failed to conduct proper goodwill impairment testing for its subsidiaries, leading to inaccurate financial disclosures for the fiscal years 2023 and 2024 [2][3][7]. - Tianji Co. and its subsidiary did not appropriately account for employee compensation, resulting in inaccurate financial information for the 2023 annual report and subsequent periodic reports [4][7]. - The company provided financial assistance to non-related parties without following the required review procedures and disclosure obligations, violating multiple regulations [5][7]. Group 2: Regulatory Actions - The Guangdong Securities Regulatory Bureau has mandated corrective actions for Tianji Co. and issued warning letters to key executives, including the Chairman and CFO, for their roles in the violations [5][8]. - The Shenzhen Stock Exchange has emphasized the importance of compliance with securities laws and regulations, urging the company and its executives to improve their adherence to disclosure requirements [8]. Group 3: Company Response - Tianji Co. has acknowledged the issues raised in the regulatory documents and committed to self-examination, corrective measures, and enhancing compliance awareness among its staff [9].