复牌“摘帽”！基金公司第一时间“下调”

Core Viewpoint - The article discusses the immediate impact of financial misconduct on the valuation of Nuotai Bio, highlighting a significant downward adjustment by investment funds following the company's resumption of trading under "ST" status due to financial fraud allegations [2][4]. Group 1: Valuation Adjustments - On July 22, 2023,招商基金 announced a valuation adjustment for Nuotai Bio's stock to 32.78 yuan, representing a 20% decrease from the pre-suspension price of 40.98 yuan [6]. - As of the end of Q2 2023, a total of 8 fund companies held 19 funds that collectively owned 9.2338 million shares of Nuotai Bio, which was a reduction of 5.2611 million shares compared to the previous quarter [6]. Group 2: Financial Misconduct - The China Securities Regulatory Commission (CSRC) issued a notice on July 18, 2023, detailing two violations by Nuotai Bio: false reporting in the 2021 annual report and significant misrepresentation in public offering documents [8]. - The company falsely recognized 30 million yuan in revenue from a technology transfer to Zhejiang Huabei, which lacked the financial capability to pay for the transaction, leading to an inflated profit of 25.9516 million yuan, accounting for 20.64% of the reported total profit [8]. - Nuotai Bio was fined 47.4 million yuan, with its actual controller and several executives also facing penalties totaling 14.8 million yuan [9].