世纪华通（002602）股民索赔再提交法院立案，前期已有获赔到位

Core Viewpoint - Century Huatong is facing legal claims from investors due to false statements in its financial reports, particularly regarding goodwill impairment and revenue recognition issues [2][5][6] Group 1: Legal Proceedings and Investor Claims - Shanghai Jiucheng Law Firm is actively pursuing claims for investors affected by Century Huatong's false statements, with some cases already resulting in compensation [1][4] - Investors who purchased Century Huatong shares between April 27, 2019, and July 25, 2023, are eligible to file claims, even if they sold their shares for a profit after the disclosure date [1][6] Group 2: Regulatory Findings - On November 6, 2024, Century Huatong received an administrative penalty from the China Securities Regulatory Commission (CSRC) for false records in its annual reports from 2018 to 2022 [2][5] - The company failed to conduct goodwill impairment tests as required, resulting in an underreporting of goodwill impairment provisions by 62.363 million yuan in 2018 [5] - There were errors in the disclosure of goodwill values and segment reporting in annual reports from 2019 to 2022, which did not comply with accounting standards [6] Group 3: Revenue Recognition Issues - Century Huatong is accused of fabricating software copyright transfer transactions and prematurely recognizing revenue, leading to inflated revenues in 2020 and 2021 [6] - The company falsely reported the completion of performance commitments related to its software transactions, further misleading investors [6]