微创光电（920198）被处罚预告，股民索赔可期

Core Viewpoint - Wuhan MicroPort Optical Co., Ltd. is facing administrative penalties from the China Securities Regulatory Commission (CSRC) for accounting irregularities related to revenue recognition, which resulted in inflated financial reports for multiple quarters [2][6]. Group 1: Allegations and Financial Impact - From December 2022 to December 2023, MicroPort Optical engaged in equipment sales with State Grid Sichuan Comprehensive Energy Service Co., Ltd. without having control over the goods, leading to the improper recognition of revenue using the total amount method, violating accounting standards [2][6]. - The company reported inflated revenues of 9.5262 million yuan, 101.5284 million yuan, and 101.5284 million yuan for Q1, H1, and Q3 of 2023, respectively, which accounted for 38.17%, 69.16%, and 63.02% of the reported revenues for those periods [2][6]. Group 2: Legal and Compensation Framework - Under the Civil Code and Securities Law, parties involved in securities fraud due to false statements are liable for civil compensation, covering investment differences, commissions, and stamp duties [3][7]. - A lawyer from Shanghai Hanlian Law Firm is collecting claims from investors who purchased MicroPort Optical's securities between April 26, 2023, and April 28, 2024, and sold or held them after April 29, 2024 [3][7]. Group 3: Claim Registration Process - Investors seeking compensation must provide specific documentation, including a copy of their ID, original securities account confirmation, and transaction records stamped by their brokerage [4][8]. - The administrative penalty decision is considered a necessary prerequisite for filing lawsuits, although investors may face risks if they proceed without it [4][8].