财务造假

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300237,虚增超6亿元利润,将被“ST”
Zheng Quan Shi Bao· 2025-09-26 14:06
美晨科技下周将被"ST"。 美晨科技(300237)9月26日晚间公告称,公司股票自9月30日(星期二)被实施其他风险警示,股票简称 由"美晨科技"变更为"ST美晨";股票代码不变,仍为"300237"。实施其他风险警示后,股票交易日涨跌幅限制 不变,仍为20%。 9月29日(星期一),公司股票将停牌1天,9月30日(星期二)开市起复牌。 公告显示,公司股票本次被"ST",是由于公司披露的2014年至2018年年度报告存在虚假记载,但未触及重大违 法强制退市的情形。 同日,公司公告收到中国证券监督管理委员会山东监管局下发的《行政处罚事先告知书》(以下简称《告知 书》)。 《告知书》显示,2014年9月,美晨科技以发行股份购买资产方式收购郭柏峰等持有的杭州赛石园林集团有限 公司(以下简称赛石园林)股权,赛石园林自此成为美晨科技全资子公司。2014年至2018年,赛石园林通过虚 假采购劳务、苗木等方式虚增工程施工成本及完工百分比,从而虚增收入、利润;通过虚假销售苗木、虚减相 关费用、收入成本错记等方式虚增收入、利润,导致美晨科技累计虚增收入14.38亿元,累计虚增利润6.58亿 元。 其中,2014年至2018年 ...
造假五年 虚增利润超6亿元!300237将被ST
Shang Hai Zheng Quan Bao· 2025-09-26 13:31
因连续五年造假、累计虚增收入超14亿元、累计虚增利润超6亿元,美晨科技(300237)及其时任高管及相关人员被监管处罚! 9月26日晚,美晨科技发布公告,公司及相关当事人收到山东证监局下发的《行政处罚事先告知书》,美晨科技涉嫌信息披露违法违规一案已由山东证监 局调查完毕,山东证监局依法拟对公司及相关当事人作出行政处罚。 根据相关规定,公司股票自9月30日(星期二)将被实施其他风险警示,股票简称由"美晨科技"变更为"ST美晨",股票代码仍为"300237"。 经查明,美晨科技涉嫌违法的事实如下: 2014年9月,美晨科技以发行股份购买资产方式收购郭柏峰等持有的杭州赛石园林集团有限公司(以下简称"赛石园林")股权,赛石园林自此成为美晨科 技全资子公司。 2014年至2018年,赛石园林通过虚假采购劳务、苗木等方式虚增工程施工成本及完工百分比,从而虚增收入、利润;通过虚假销售苗木、虚减相关费用、 收入成本错记等方式虚增收入、利润,导致美晨科技累计虚增收入14.38亿元,累计虚增利润6.58亿元。美晨科技2014年至2018年年度报告存在虚假记载。 山东证监局认为,美晨科技2014年至2018年年度报告存在虚假记载的 ...
神奇制药:用停止投入的“基药宣传计划”项目套取销售费用4484万元
Feng Huang Wang· 2025-09-26 12:44
根据决定书,上海证监局决定对神奇制药采取责令改正的行政监管措施,并需在30日内提交书面整改报 告。同时,时任董事长ZHANG TAO TAO、总经理冯斌和财务总监陈之勉因未勤勉尽责,也被采取出具 警示函的行政监管措施。 神奇制药在公告中表示,此次行政监管措施,系由公司应收款项账务处理不规范导致。公司及相关人员 收到决定书后高度重视,公司将严格按照上海证监局的要求,积极整改并在规定的时间内提交整改报 告,汲取教训规范相关会计处理,杜绝此类事项再次发生。同时,公司董事、监事和高管将以此为鉴, 提高履职能力并勤勉尽责,切实维护公司和全体股东的利益。本次监管措施不会影响公司正常的生产经 营管理活动,公司将认真履行信息披露义务,及时做好信息披露工作。 9月26日,神奇制药(600613.SH)发布公告称,公司收到上海证监局出具的《关于对上海神奇制药投资管 理股份有限公司采取责令改正措施并对ZHANGTAO TAO、冯斌、陈之勉采取出具警示函措施的决 定》。 经查,神奇制药存在以下违规事项:2023年,公司利用停止投入的"基药宣传计划"套取销售费用 4483.83万元,通过员工个人账户向公司转账虚构应收款项回款,该应收款 ...
思科瑞上市当年即造假 上市后业绩大变脸
Xin Lang Zheng Quan· 2025-09-26 10:07
上市当年即造假 造假者被追责 近日,思科瑞因财务造假被"ST"。 根据监管下发《行政处罚事先告知书》显示,公司主要涉及涉嫌虚构销售业务、提前确认收入、不当确 认收入等行为,导致2022年报表虚增。 值得注意的是,公司于2022年7月8日在科创板挂牌上市。换言之,公司出现上市当年即财务造假情形。 与此同时,我们还进一步发现,公司上市后业绩便开始大变脸。 根据处罚公告,2022年12月,思科瑞虚构一笔与四川赛狄信息技术股份公司(以下简称赛狄信息) 336.65万元的检测业务,在未收到待检货物且未真实开展检测业务的情况下,安排人员生成对账单并利 用与赛狄信息相关工作人员私人关系加盖对方公章,导致思科瑞2022年分别虚增销售收入和利润总额 336.65万元、318.81万元。 思科瑞涉嫌提前确认收入。2022年9月,思科瑞在尚未向客户佳缘科技股份有限公司(以下简称佳缘科 技)交付检测货物且未经佳缘科技确认对账单情况下确认收入,导致思科瑞2022年分别虚增收入和利润 总额246.93万元、203.7万元。 思科瑞同时涉嫌不当确认收入。思科瑞与佳缘科技于2022年9月签署的两笔结算合同出现了重大争议, 争议部分涉及合同金 ...
绝味财务造假不只是ST风险?7亿资金是否被掏空 实控人旗下公司疑拖欠税款
Xin Lang Zheng Quan· 2025-09-26 07:52
Core Viewpoint - Juewei Food's financial fraud may involve more than just ST risk, with over 700 million yuan in hidden funds potentially being misappropriated and unresolved tax compliance issues [1][2][3] Financial Fraud and ST Risk - Juewei Food has been flagged for financial fraud, leading to its stock being designated as ST (Special Treatment) due to hidden performance rather than inflated earnings [1][2] - From 2017 to 2021, the company failed to recognize revenue from franchise store renovation, resulting in a cumulative understatement of over 700 million yuan, which accounted for 5.48%, 3.79%, 2.20%, 2.39%, and 1.64% of the reported annual revenues for those years [1][2] Tax Compliance Issues - The hidden revenue raises concerns about the company's tax compliance, as failure to report such income could lead to tax evasion penalties [3][4] - According to tax regulations, any concealment or misrepresentation of income can result in severe penalties, including fines and potential criminal charges [3] Potential Fund Misappropriation - There are questions regarding whether the over 700 million yuan in hidden revenue constitutes fund misappropriation, especially since the company managed franchise renovation through personal bank accounts [4][5] - Previous incidents of operational funds being misappropriated were identified, with 21.07 million yuan collected through employee personal accounts not deposited into the company's accounts [5] Governance and Related Party Transactions - The company has been criticized for poor disclosure practices, particularly regarding related party transactions involving executives and board members [10][11] - A significant transaction involving the acquisition of a supplier's shares was not disclosed in a timely manner, raising concerns about governance quality [10][11] Recent Performance Decline - In the first half of the year, Juewei Food reported a significant decline in performance, with revenue of 2.82 billion yuan, down 15.57% year-on-year, and a net profit of 175 million yuan, down 40.71% [12] - The company has closed over 5,000 stores, representing a reduction of more than 30% from the end of 2023, contributing to the operational pressures [12]
上市公司因违法违规退市, 投资者咋维权?
Jin Rong Shi Bao· 2025-09-26 02:00
"上市公司退市有哪些情形?最近总是看到某某公司因财务造假被强制退市,那买了这些公司股票的投 资者,要如何维护自身权利呢?" 上市公司退市,一定会向投资者赔偿吗? 退市不必然导致上市公司及相关主体向投资者赔偿。在现行法律制度下,只有上市公司及相关主体存在 财务造假、欺诈发行等违法违规行为导致退市,投资者才有权申请损失赔偿。而且无论公司是否退市, 存在违法违规行为都要担责。 在上市公司退市过程中,投资者可通过合法途径,理性主张股东权利。对于因上市公司及相关主体违法 违规导致退市,现行制度为保护中小投资者权利提供了诸多途径。目前投资者保护工具有责令回购、先 行赔付、行政执法当事人承诺制度等,投资者也可通过调解、仲裁、诉讼维权。 我们可以将股市想象成一个大型"超市",上市公司就是货架上的商品。监管部门就像严格的"质检员", 一旦发现"商品"存在严重质量问题(比如财务造假、信息披露违规等),就会依法依规将其"下架"。 退市分为两种情况,一种是公司主动提出,被称为主动退市。这是上市公司基于自身实际情况和战略考 量,主动向交易所申请退市的行为,方式有主动撤回交易、私有化、吸收合并等。 另一种是强制退市,即上市公司因不符合规 ...
“跌停王”锁定退市!九年财务造假近200亿元触目惊心
2 1 Shi Ji Jing Ji Bao Dao· 2025-09-25 12:29
30次连续跌停、47次跌停、超16个交易日股价低于1元,又一家A股上市公司走到退市的边缘。日前, *ST高鸿(000851)发布公告称,公司股票收盘价已连续15个交易日低于1元。即使后续5个交易日连续 涨停,股价也无法回到1元面值以上,提前锁定"面值退市"。 退市倒计时双重退市风险压顶 *ST高鸿实际上面临双重退市风险,既有可能因股价连续低于面值而"面值退市",也可能因重大违法而 被迫退市。 一方面,公司股价连续多个交易日低于1元,触及交易类退市标准。另一方面,2025年8月8日,公司收 到证监会的行政预处罚,认定公司连续多年财务造假,可能触及重大违法强制退市情形。 业内人士指出,按照相关规定,上市公司出现两项以上终止上市情形的,股票将按"先触及先适用"的原 则实施终止上市。 从时间上看,面值退市条件可能会先被触发。但即使没有面值退市,*ST高鸿也难逃重大违法强制退市 的命运。 据公开信息,截至2025年9月21日,年内已有超10家A股公司因财务造假被证监会行政处罚而实质触发 重大违法强制退市标准。与去年同期相比,"面值退市"案例有所减少,而重大违法类强制退市则显著增 加。 九年财务造假虚增收入198亿元 造 ...
摊牌了!监管一次性点名五家公司,资本市场再响警钟
2 1 Shi Ji Jing Ji Bao Dao· 2025-09-25 12:25
Core Viewpoint - Several listed companies have received administrative penalty notices from local securities regulatory authorities due to various violations, indicating a continuous effort to purify the capital market ecosystem [1][3]. Group 1: Violations and Consequences - ST Chuangyi's violation involved revenue recognition, leading to an overstatement of revenue by 267.8464 million yuan in 2022 and 124.7034 million yuan in the first half of 2023 [3]. - ST Juewei failed to recognize revenue from franchise store renovations from 2017 to 2021, resulting in understated revenue by 5.48%, 3.79%, 2.20%, 2.39%, and 1.64% for the respective years [3]. - KJY's violation involved unauthorized guarantees totaling 150 million yuan provided by its wholly-owned subsidiary without proper board and shareholder approval [3]. - ST Fuhua was found to have false records in its annual reports for 2019, 2020, and 2023 [4]. - ST Sike Rui used three methods to commit financial fraud, resulting in an inflated revenue of 9.9604 million yuan in its 2022 annual report [5]. Group 2: Regulatory Actions - ST Sike Rui, ST Fuhua, ST Chuangyi, and ST Juewei will have their stocks subjected to risk warnings starting September 23, with trading limitations imposed [7]. - ST Chuangyi, being a ChiNext stock, will have a daily price fluctuation limit of 20%, while the other three companies will have a limit of 5% [7]. - KJY, while receiving a penalty notice, did not meet the criteria for ST designation as its violations did not involve financial data falsification [7]. Group 3: Investor Rights and Compensation - Investors affected by the violations can seek compensation through legal means, with specific buy-sell intervals established for each company to qualify for claims [8][9]. - The buy-sell intervals for KJY, ST Sike Rui, ST Fuhua, ST Chuangyi, and ST Juewei have been clearly defined, allowing eligible investors to pursue their rights [8][9].
ST起步一审因欺诈发行被判罚金1000万元,前董事长等6人涉案
Feng Huang Wang· 2025-09-25 08:41
Core Viewpoint - ST Qibu (603557.SH) has been involved in a series of legal issues related to fraudulent activities, including securities fraud and financial misrepresentation, leading to significant penalties and ongoing financial struggles [1][2][3][4][5][6]. Group 1: Legal Issues and Penalties - The company and several former executives have been charged with securities fraud, including the former chairman and other key management personnel [2][4]. - A first-instance judgment has resulted in a fine of 10 million RMB for ST Qibu, with the company having already paid 2.1 million RMB of a previous 52 million RMB penalty imposed by the China Securities Regulatory Commission (CSRC) [3][6]. - The CSRC's investigation revealed that from 2018 to mid-2020, ST Qibu inflated its revenue by 360 million RMB and profits by 129 million RMB through fraudulent practices [5][6]. Group 2: Financial Performance - ST Qibu has reported continuous financial losses over the past five years, with a cumulative net loss of 1.762 billion RMB [9][10]. - In the first half of the current year, the company recorded a revenue of 85.84 million RMB, a year-on-year decrease of 33.53%, and a net loss of 37.14 million RMB, down 20.13% from the previous year [10]. - The decline in revenue is attributed to a slowdown in industry growth and intensified competition in the children's apparel and footwear market, leading to reduced sales from both offline distributors and online channels [10].
军用电子元件检测商思科瑞财务造假,责任人卸任副总却仍留用
Guan Cha Zhe Wang· 2025-09-25 06:36
Group 1 - The core issue is that the company, Sike Rui, has been implicated in financial fraud, leading to a delisting warning from the China Securities Regulatory Commission (CSRC) alongside three other companies [1][5] - Following the CSRC's announcement, Sike Rui dismissed its Vice President of Marketing, Shu Xiaohui, who was identified as a key person responsible for the fraudulent activities [1][5] - Despite the initial stock price drop after the delisting warning, Sike Rui's stock price rebounded, indicating a degree of market tolerance compared to the other affected companies [1] Group 2 - Sike Rui, which specializes in military electronic component testing and equipment, was found to have inflated its revenue by nearly 10 million yuan shortly after its IPO in May 2022 [2] - The CSRC's notice revealed that Sike Rui engaged in fictitious sales and improper revenue recognition, including a fraudulent transaction worth 336.65 million yuan with Sichuan Saidi Information Technology Co., Ltd. [2][3] - The total inflated revenue for 2022 amounted to 9.96 million yuan, representing 4.16% of the company's total revenue for that year [3] Group 3 - The company has experienced significant fluctuations in its financial performance, with a reported net profit of 9.146 million yuan in 2022, but only 5.39 million yuan in total profit for the first half of 2023 [6][7] - Management attributed the revenue growth in 2023 to increased demand in the military industry and successful market expansion in the commercial aviation sector [7] - The company has committed to enhancing research and development to foster growth, although it has not provided specific annual performance targets [7] Group 4 - The CSRC has taken a firm stance against financial misconduct, issuing 2,214 administrative penalties during the 14th Five-Year Plan period, with fines totaling 41.4 billion yuan, marking significant increases from the previous period [8]