一上市公司退市一年再遭重罚，拟罚款合计2415万！

Core Viewpoint - Guangdong Huatie Tongda High-speed Equipment Co., Ltd. faces significant penalties for failing to disclose related party transactions, inflating inventory, and overstating cash funds in its financial reports, leading to a total fine of 19.15 million yuan [2][3][9] Group 1: Information Disclosure Violations - The company failed to disclose related party transactions, with a total of 1,133,933,803.04 yuan flowing to related parties, which constituted 34.01% of the reported net assets for the first half of 2023 [3][16] - Inventory was inflated by 576,849,557.52 yuan in the first quarter, half-year, and third-quarter reports of 2023, representing 9.57%, 9.34%, and 9.65% of total assets respectively [4][18] - Cash funds were overstated by 52 million yuan and 69,819,700 yuan in the half-year and third-quarter reports of 2023, accounting for 0.84% and 1.17% of total assets respectively [4][18] Group 2: Consequences of Violations - The company’s stock was delisted on August 27, 2024, after trading below 1 yuan for 20 consecutive days, and it was subsequently transferred to the New Third Board [6][9] - The company has a history of penalties for financial fraud and failure to disclose annual reports, with a total of 16 million yuan in fines imposed in May 2024 [9][12] Group 3: Penalties and Accountability - The company is ordered to correct its disclosures and is fined 5 million yuan, while the actual controller, Xuan Ruiguo, faces a fine of 950 million yuan [22] - Other executives received fines ranging from 50,000 to 950,000 yuan for their roles in the violations [22][22]