好！未配合中介机构尽职调查，IPO企业及责任人被通报批评

Core Viewpoint - The Shenzhen Stock Exchange has criticized Beijing Sanqing Huilian Technology Co., Ltd. for various violations related to its IPO application, highlighting issues of inaccurate and incomplete information disclosure [1][9]. Group 1: Violations Identified - The company failed to disclose that its subsidiary, Koruina, used personal bank cards and external entities to pay expenses, which amounted to a total of 1.307 million, 1.073 million, and 1.191 million yuan over three years [7][8]. - Koruina was found to have recognized revenue prematurely, totaling 8.3904 million yuan, contrary to the company's claims of no such practices [8]. - The actual controller was found to have occupied company funds through other entities, which was not disclosed in the IPO application [8]. Group 2: Additional Disclosure Issues - The company did not fully disclose historical shareholding arrangements in its prospectus, nor did it provide accurate information about certain suppliers and R&D expenses [8][9]. - During regulatory checks, the company deleted emails and records, which were not restored, indicating a lack of cooperation with due diligence efforts [8]. Group 3: Responsibility and Penalties - The Shenzhen Stock Exchange determined that the company and its key executives, including the actual controller and CFO, failed to ensure the accuracy and completeness of the IPO application documents [9][10]. - As a result, the company and its executives received a public reprimand, and the case will be reported to the China Securities Regulatory Commission [10].