惠伦晶体（300460）被处罚，股民索赔可期

Core Viewpoint - Guangdong Huilun Crystal Technology Co., Ltd. has been penalized by the China Securities Regulatory Commission (CSRC) for violations related to information disclosure, including significant omissions in financial reports and fraudulent financial practices [2][4][10]. Group 1: Information Disclosure Violations - Huilun Crystal failed to disclose related party fund occupation in its 2020 annual report, with a total of 28,330,000 yuan involved, which constituted 5.12% of the company's disclosed net assets [2][8]. - The company did not report the occupation of funds by related parties, which were ultimately transferred to the controlling shareholder and its actual controller, Zhao Jiqing, for personal loans [2][8]. Group 2: Financial Misrepresentation - Huilun Crystal inflated costs and revenues in its 2021 and 2022 annual reports, with inflated costs of 8,639,070.52 yuan in 2021 and 23,954,692.38 yuan in 2022, leading to a reduction in reported profits by the same amounts [3][9]. - The company engaged in fraudulent activities, including signing fake orders and recognizing revenue from unshipped products, resulting in inflated revenues of 25,489,938.60 yuan in 2021 and 62,333,644.39 yuan in 2022 [3][9]. Group 3: Regulatory Actions and Consequences - The CSRC has ordered Zhao Jiqing and other responsible personnel to correct the violations, issue warnings, and impose fines [4][10]. - Affected investors are encouraged to register for compensation claims, with specific conditions outlined for eligibility based on their trading activities between April 23, 2021, and April 24, 2025 [5][11].