Xin Lang Cai Jing·2026-02-02 06:44Core Viewpoint - The article discusses the legal actions and financial misconduct involving Haiyue Energy, highlighting the company's failure to disclose non-operational fund occupation by its controlling shareholder, Gaoxin Financial Holdings, and the subsequent financial implications for investors [1][2][3]. Group 1: Legal and Financial Issues - Haiyue Energy has been involved in a compensation case where investors have received settlement payments, with ongoing efforts to accept further claims [1][4]. - The company was found to have failed to disclose the non-operational fund occupation by its controlling shareholder, Gaoxin Financial Holdings, which held 100% of the shares in a subsidiary that controlled 19.21% of Haiyue Energy [1][4]. - From 2021 to 2022, under the direction of Gaoxin Financial, Haiyue Energy transferred funds to suppliers, constituting non-operational fund occupation, with amounts reaching up to 68.8 million yuan in 2022, representing 20.67% of the company's net assets at that time [2][5]. Group 2: Accounting Errors - Haiyue Energy acknowledged accounting errors in its 2022 semi-annual report, leading to an overstatement of revenue and costs by 302.08 million yuan, which accounted for 49.33% and 50.51% of the reported figures, respectively [3][6]. - The company failed to disclose these issues in its financial reports for 2021 and 2022, raising concerns about the accuracy and completeness of its financial statements [5][6]. Group 3: Investor Claims - Investors who purchased Haiyue Energy shares between August 31, 2021, and April 29, 2023, and those who buy shares between April 29, 2023, and April 20, 2024, may still initiate claims for compensation [3][6].