Xin Lang Cai Jing·2026-02-13 04:43Core Viewpoint - 聚石化学 has been found guilty of engaging in fraudulent activities to inflate revenue, costs, and profits, leading to potential legal actions from investors [1][2]. Group 1: 聚石化学 - 聚石化学 and its subsidiaries inflated revenue by conducting fictitious trade activities, resulting in a reported inflated revenue of 86,550,865.69 yuan and inflated costs of 88,238,071.82 yuan, leading to a profit reduction of 1,687,206.13 yuan [1]. - The company also engaged in transactions with third-party companies that lacked commercial substance, inflating both revenue and costs by 52,236,440.86 yuan, without affecting profits [1]. - In total, for the first half of 2023, 聚石化学 inflated its operating revenue by 156,807,377.35 yuan and operating costs by 158,470,264.89 yuan, which represented 8.32% and 8.51% of total revenue and costs, respectively [2]. Group 2: 中泰化学 - 中泰化学 has also faced legal scrutiny for inflating its revenue by 4,248,474,643.06 yuan in its 2022 annual report, which accounted for 7.60% of the reported total revenue [2][3]. - The company failed to disclose significant related-party transactions involving non-operating fund occupations in its annual reports for 2021 and 2022, leading to major omissions [3]. - Investors who purchased 中泰化学 stock between April 10, 2021, and March 21, 2024, may also initiate claims due to these violations [3].