*ST立方股价首次低于1元，曾因财务造假被处罚

Group 1 - The core issue is that *ST Lifan's stock price has fallen below 1 yuan, triggering a warning of potential delisting if it remains below this threshold for 20 consecutive trading days [1][3] - The company has received an administrative penalty notice from the Anhui Securities Regulatory Bureau, indicating that it has inflated revenue and profits for three consecutive years from 2021 to 2023, which may lead to forced delisting [2][5] - Investors who purchased shares between April 25, 2022, and April 28, 2025, and sold or still hold them after April 29, 2025, at a loss are eligible to participate in compensation claims [2][5] Group 2 - The investigation revealed that *ST Lifan used various methods, including agency business, financing trade, and fictitious trade, to systematically inflate its operating revenue and costs from 2021 to 2023 [2][5] - The total amount of inflated revenue for 2021 and 2022 reached 592 million yuan, accounting for 50.91% of the total reported annual revenue for those two years, triggering delisting criteria under the Shenzhen Stock Exchange's rules [2][5] - The company's auditing firm has been named as a defendant in the upcoming compensation claims, indicating a comprehensive approach to accountability for the violations [3][6]