天际股份被证监会立案！涉嫌信披违规 公司还“自曝”一笔3000万元对外资助款已到期

Core Viewpoint - Tianji Co., Ltd. is under investigation by the China Securities Regulatory Commission (CSRC) for suspected violations of information disclosure regulations, which the company claims will not significantly impact its normal operations [1][2]. Group 1: Regulatory Actions - On February 11, Tianji Co., Ltd. received a notice from the CSRC regarding the initiation of an investigation due to alleged information disclosure violations [2]. - Prior to this investigation, on January 16, the Guangdong Securities Regulatory Bureau had already issued corrective measures against Tianji Co., citing issues such as improper goodwill impairment testing and inaccurate financial accounting [1][2][3]. - The Shenzhen Stock Exchange also issued regulatory letters to the company and its executives in response to the identified violations [3]. Group 2: Financial Corrections - On the same day as the CSRC investigation announcement, Tianji Co., Ltd. published corrections regarding previous accounting errors, adjusting financial statements for 2023, 2024, and the third quarter of 2025 [3]. - The adjustments included a reduction in the 2023 net profit from 36.64 million yuan to 35.10 million yuan and a slight improvement in the 2024 comprehensive income from -1.361 billion yuan to -1.351 billion yuan [3]. Group 3: Financial Assistance Confirmation - The company confirmed a financial assistance amount of 30 million yuan provided to Ningxia Yongli New Materials Co., Ltd., which was initially intended as a prepayment for an investment project that has since been delayed [4]. - Due to the project's postponement and changes in market conditions, the prepayment could not be converted into an investment, leading the company to classify it as financial assistance [4]. - The company plans to recover the 30 million yuan through negotiation or litigation, as the financial assistance has matured [4]. Group 4: Future Performance Outlook - According to the 2025 annual performance forecast, Tianji Co., Ltd. expects to turn a profit due to improved market conditions for lithium hexafluorophosphate and sodium hypophosphite [5].