突发立案！天际股份多年财报追溯调整，“回血”前夕撞上监管枪口

Regulatory Actions - On February 12, 2026, Tianji Co., Ltd. officially received a notice of investigation from the Securities Regulatory Commission for suspected violations of information disclosure [1][2] - The investigation follows prior warnings from the Guangdong Securities Regulatory Bureau and the Shenzhen Stock Exchange regarding irregularities in goodwill impairment [1][2] - The company was found to have significant omissions in its goodwill impairment tests for the fiscal years 2023 to 2024, leading to severe distortions in historical financial data [3] Financial Irregularities - The company lacked rigor in financial accounting, having failed to appropriately account for employee compensation over an extended period [3] - There were violations involving the provision of financial assistance to non-related parties without following proper approval and disclosure procedures, indicating a lack of internal control mechanisms [3] - Multiple financial reports for the periods from 2023 to the third quarter of 2025 have been retrospectively adjusted due to these irregularities [3] Investor Compensation Warning - Despite the regulatory scrutiny, the company's fundamentals are experiencing subtle changes, with a recovery in the price of lithium hexafluorophosphate, driven by the booming electric vehicle and energy storage markets [4] - The company is expected to achieve a net profit attributable to shareholders of between 70 million to 105 million yuan for the year, marking a turnaround from a significant loss of 1.361 billion yuan in 2024 [4] - Investors who purchased shares before February 11, 2026, and sold or still hold them after February 12, 2026, at a loss are eligible to participate in compensation claims [4]