迪瑞医疗2宗违规被责令改正 去年3季度末大成基金持股

Core Viewpoint - The Jilin Securities Regulatory Bureau has imposed corrective measures on Dirui Medical Technology Co., Ltd. due to improper revenue recognition and inadequate internal controls regarding foreign sales orders, leading to overstated revenue and profits in 2023 [1][2]. Group 1: Revenue Recognition Issues - Dirui Medical recognized revenue from certain foreign sales orders without actual customs clearance and subsequently returned the goods, resulting in an overstatement of operating revenue by 3.693 million yuan and operating profit by 716,000 yuan for 2023 [1]. - This practice violates the relevant provisions of the Accounting Standards for Enterprises and the Information Disclosure Management Measures [1]. Group 2: Internal Control Deficiencies - The company has incomplete documentation for some foreign sales orders, which does not comply with the Basic Norms for Internal Control and related application guidelines [1]. - The then General Manager Wang Xuexin, Deputy General Manager Niu Dandan, and Chief Financial Officer Zhang Xingyan are held primarily responsible for these issues [1][2]. Group 3: Regulatory Actions - The Jilin Securities Regulatory Bureau has mandated corrective administrative measures for Dirui Medical and issued warning letters to the responsible executives, which will be recorded in the securities market integrity archives [2]. - As of September 30, 2025, China Bank Co., Ltd. - Dacheng Jingheng Mixed Securities Investment Fund holds 0.47% of Dirui Medical's shares, making it the 9th largest shareholder [2][3].