8月26日晚间，*ST聆达（300125）、新华锦（600735）公告称，公司因资金被占用等事项被监管部门 处罚。相关业内人士表示，对上述两家公司的处罚，体现了监管层对违规担保、资金占用等行为的"零 容忍"态度，持续完善立体追责体系，更好地保护上市公司和中小投资者利益。 2025年8月26日,公司及相关当事人收到中国证券监督管理委员会大连监 管局(以下简称:大连证监局)下发的《行政处罚事先告知书》(大证监处罚字 (2025) 2 号 ) , 现将相关情况公告如下: 一、《行政处罚事先告知书》的主要内容 聆达集团股份有限公司、王明圣、林志煌: 日前,聆达集团股份有限公司涉嫌信息披露违法违规案已由我局调查完毕, 我局依法拟对你们作出行政处罚。现将我局拟对你们作出行政处罚所根据的事 实、理由和依据以及你们享有的相关权利予以告知。 经查,当事人存在以下违法事实: 涉案期间,金寨嘉悦正丰新能源有限公司(以下简称:嘉悅正丰)、安徽新 旭新能源有限公司(以下简称:安徽新旭)、浙江容硕互联网科技有限公司(以 下简称:浙江容硕)、铜陵市正丰企业管理合伙企业(有限合伙)(以下简称: 铜陵正丰)符合《上市公司信息披露管理办法(20 ...

深圳市长亮科技股份有限公司 第五届董事会独立董事2025年第五次专门会议决议 独立董事一致同意该议案的相关内容，并同意将该议案提交公司第五届董事 会第三十次会议审议。 二、 审议通过了《关于使用部分闲置募集资金和自有资金进行现金管理的 议案》 公司本次使用闲置募集资金和自有资金进行现金管理的事项，符合《上市公 司募集资金监管规则》《深圳证券交易所创业板股票上市规则》《深圳证券交易 所上市公司自律监管指引第 2 号——创业板上市公司规范运作》等有关规范性文 件及公司《募集资金管理办法》的规定，该事项的决策和审议程序合法、合规。 在不影响募投项目正常进行和公司正常生产经营的前提下，合理使用闲置募集资 金和自有资金进行现金管理，有利于提高资金使用效率，增加资金收益，为公司 和股东获取更多的回报，不存在损害公司及中小股东利益的情形。该事项履行了 必要的审批及核查程序，不存在变相改变募集资金用途和损害中小股东利益的情 形。 表决结果：3 票同意、0 票反对、0 票弃权 独立董事一致同意该议案的相关内容，并同意将该议案提交公司第五届董事 会第三十次会议审议。 深圳市长亮科技股份有限公司（以下简称"公司"）第五届董事会独立 ...

Core Viewpoint - Jiangxi Mubang High-tech Co., Ltd. is under scrutiny from the Shanghai Stock Exchange regarding its 2024 annual report, particularly concerning the misuse of raised funds and significant internal control deficiencies, leading to substantial financial discrepancies and losses. Fund Misuse and Internal Control Issues - The company reported a significant misuse of raised funds amounting to 219.20 million yuan, which was used improperly for repaying bank loans and supplier debts through related party transactions [1][2][3] - Internal control audit revealed major deficiencies, with the internal control evaluation report indicating a non-financial report internal control defect involving 288.58 million yuan [1][2] - The company has faced multiple instances of fund freezing and judicial seizure, raising concerns about its financial management practices [1] Revenue Recognition and Financial Discrepancies - The company reported a revenue of 277.7 million yuan for the period, a drastic decrease of 83.24% year-on-year, resulting in a net loss of 1.162 billion yuan [4][5] - There were multiple corrections to accounting errors related to revenue recognition, particularly in the sales of toy raw materials and silicon wafers, leading to significant adjustments in reported figures [4][5][6] - The company acknowledged that the sales to related party Qiongcheng Qifeng Company were at inflated prices, necessitating a revenue adjustment of 118.41 million yuan due to the unreasonableness of the transaction [5][6][7] Supplier Relationships and Transaction Validity - The company is required to disclose detailed information about its top ten suppliers, including their relationships, contract details, and payment terms, to ensure transparency in its procurement processes [3][4] - The company has been instructed to clarify the commercial substance of transactions with related parties and ensure that all financial disclosures align with actual business practices [3][4][5] Adjustments in Accounting Practices - The company has shifted its accounting method for certain transactions from gross to net recognition, particularly in the ABS plastic trade, which has led to significant changes in reported revenue figures [8][9][10] - The adjustments in accounting practices were made to comply with accounting standards, ensuring that revenue recognition reflects the true nature of the transactions [8][9][10] Financial Position and Future Actions - As of the latest report, the company has a cash balance of approximately 687.57 million yuan, with significant receivables and inventory levels indicating ongoing liquidity challenges [18] - The company is expected to implement corrective measures to address the identified internal control deficiencies and ensure compliance with regulatory requirements moving forward [1][2][3]

Core Viewpoint - The announcement details the regulatory measures and penalties imposed on Beite Technology over the past five years, highlighting the company's commitment to improving governance and compliance following these incidents [1][2][3]. Regulatory Penalties - In December 2021, Beite Technology received an administrative penalty from the China Securities Regulatory Commission (CSRC) for overstating profits by 12.77 million yuan in its 2018 annual report, which constituted 23.63% of the reported profit [1][2]. - The company was fined 300,000 yuan and received a warning for violating the Securities Law [2]. Rectification Measures - Following the penalties, the company undertook significant rectification measures, including training for board members and management on legal regulations and internal controls, enhancing financial accounting practices, and improving the quality of information disclosure [2][3]. Previous Regulatory Actions - In 2020, Beite Technology was criticized for failing to issue a timely performance forecast after reporting a net loss for 2019, which led to a public reprimand from the Shanghai Stock Exchange [3][4]. - In May 2021, the company received a regulatory warning due to accounting errors related to its subsidiary, which affected the accuracy of financial reports from 2018 to 2020 [4][5]. Additional Violations - In August 2021, the company faced further scrutiny for improper fund transfers to related parties, amounting to 238 million yuan, which violated regulations regarding related party transactions [5][6]. - A verbal warning was issued in November 2024 for discrepancies in a share repurchase announcement, indicating ongoing compliance challenges [7][8].

Group 1 - The article discusses the recent management turmoil at Shenzhen Property A (深物业 A), highlighting the resignation of Vice General Manager Chen Hongji due to alleged job-related violations [3][4][6] - Chen Hongji's departure is part of a broader trend of high-level resignations within the company, including the chairman and other board members, raising concerns about stability in a state-owned enterprise [3][4][5] - The company has faced ongoing scrutiny regarding potential fund misappropriation and high guarantees involving related parties, which has led to regulatory inquiries [9][10] Group 2 - Shenzhen Property A has a long history, established in 1982, and is currently controlled by Shenzhen Investment Holdings Co., Ltd., a state-owned entity [5][6] - The company reported a significant decline in financial performance, with a revenue of 2.734 billion yuan in 2024, down 7.79% year-on-year, and a net loss of 1.115 billion yuan, a staggering drop of 340.24% [12] - The company's high debt levels are concerning, with a debt-to-asset ratio of 79.81% and negative cash flow from operating activities for three consecutive years, indicating increasing financial pressure [12][13]

Core Viewpoint - The company, Ruibeka, has faced regulatory warnings due to failure to disclose its 2024 annual performance forecast, resulting in a net loss of 118 million yuan, and has been warned twice in a month for various compliance issues [2][3]. Group 1: Regulatory Warnings and Compliance Issues - Ruibeka's chairman, general manager, board secretary, and financial director received warnings from the regulatory authority for not disclosing the annual performance forecast within the required timeframe [2][3]. - The company has been cited for multiple compliance failures, including undisclosed non-operating fund transactions with related parties and insufficient inventory impairment provisions [3]. - The regulatory authority has mandated corrective actions and issued warning letters to the responsible executives, which will be recorded in the securities market integrity archives [3]. Group 2: Financial Performance and Operational Challenges - In 2023, Ruibeka reported a revenue of 1.2 billion yuan, a year-on-year increase of 1.1%, but incurred a loss due to a 62% increase in marketing expenses aimed at promoting new cross-border e-commerce channels [2]. - The company’s net profit for 2023 was reported at 12.3 million yuan, highlighting a significant operational challenge in managing costs while expanding marketing efforts [2]. - The company had a beginning balance of 300 million yuan in non-operating fund occupation by its controlling shareholder, which has since been fully repaid by the end of the reporting period [4][5]. Group 3: Internal Control and Remedial Actions - Ruibeka has acknowledged internal control deficiencies related to the approval and disclosure processes for related party transactions, which have been addressed through self-examination and corrective measures [4][5]. - The company plans to enhance the awareness of securities laws and regulations among its board members and key personnel to prevent future compliance issues [5].

Core Viewpoint - *ST Tianyu (300205.SZ) is under investigation by the Wuhan Public Security Bureau for alleged fund misappropriation involving its actual controller, Yan Chunyu, which may indicate ongoing historical issues within the company [1][3]. Group 1: Company Investigation and Management Changes - On May 30, *ST Tianyu announced it received a notice of investigation from the Wuhan Public Security Bureau regarding Yan Chunyu and others for suspected fund misappropriation [1]. - Prior to the investigation, *ST Tianyu experienced a significant management turnover, with the resignation of key executives including Chairman Yang Haitao and other core management members within a week [3]. - Yan Chunyu, the actual controller, is currently not serving as a director or senior management, and the company claims the investigation will not significantly impact its operations [1][3]. Group 2: Financial Performance and Audit Issues - The company faced an audit report that could not express an opinion due to "suspected related party fund occupation," which also involves Yan Chunyu [4]. - For Q1 2025, *ST Tianyu reported a revenue of only 0.45 million, a year-on-year decline of 86.5%, and a net loss of 0.4 million, a staggering decrease of 947.9% [4]. - As of May 30, *ST Tianyu's stock price was 4.18 yuan per share, with a market capitalization of 1.8 billion [4][5].

Core Viewpoint - The report highlights the violations by Jiangxi Mubang High-Tech Co., Ltd. regarding the improper use of raised funds and non-operational fund occupation by related parties, necessitating corrective actions [1][11]. Group 1: Background and Findings - The special on-site inspection was conducted by Guojin Securities to investigate the misuse of raised funds and non-operational fund occupation by controlling shareholders and related parties [1]. - Abnormalities in prepaid accounts were noted, prompting the inspection from April 22 to April 30, 2025, and from May 12 to May 16, 2025 [1]. - The inspection revealed that funds were improperly used for non-investment projects, with a total of 261.44 million yuan misused, of which 229.68 million yuan occurred in 2024 [2][11]. Group 2: Specific Violations - In February 2024, 20 million yuan was transferred to the controlling shareholder through a series of transactions, constituting a violation of fund usage [3]. - In July, August, September, and November 2024, a total of 101.94 million yuan was prepaid to construction units, with part of the funds being used to repay loans and transferred to the controlling shareholder [3]. - In February 2025, 15 million yuan was improperly used from the raised funds for operational purposes [4]. Group 3: Recommendations and Corrective Actions - The company is required to report the amounts and periods of fund occupation by controlling shareholders and related parties within one month of the annual report disclosure [8]. - A qualified accounting firm should be engaged to verify the calculation of fund occupation fees and ensure compliance with disclosure obligations [8]. - The company must develop a solution for the improper use of raised funds within three months of the annual report disclosure and strengthen internal controls to prevent future violations [8][11].

Core Viewpoint - Shanxi Antai Group Co., Ltd. is experiencing significant operational challenges, with a reported revenue decline and continued net losses, alongside regulatory scrutiny due to related party fund misuse [2][3][6]. Financial Performance - In 2024, Antai Group reported a revenue of 6.676 billion yuan, a year-on-year decrease of 33.29%, and a net loss of 335 million yuan, marking the third consecutive year of losses [3][4]. - The revenue in 2024 is approximately half of the peak revenue of 12.990 billion yuan achieved in 2021 [3]. - The net profit trend from 2019 to 2024 shows a decline from a profit of 457 million yuan in 2019 to a loss of 335 million yuan in 2024 [3]. Business Operations - The core business includes the production and sales of coke and section steel, with the coke business transitioning to a processing model, leading to a significant revenue drop [4][5]. - In 2024, the company produced 810,500 tons of self-produced coke and 941,000 tons of processed coke, with the latter exceeding self-produced amounts [4]. - The section steel business maintained stable production and sales at 1.2369 million tons and 1.2256 million tons, respectively, but growth remains limited due to market conditions [5]. Regulatory Issues - Antai Group faced regulatory action from the China Securities Regulatory Commission for the misuse of 150 million yuan in funds by related parties, which was not disclosed in a timely manner [6][7]. - The company received a warning letter from the regulatory body, indicating potential for increased scrutiny in the future [6][7]. Management Response - Antai Group plans to enhance its internal controls and compliance awareness to prevent future occurrences of fund misuse and improve operational transparency [8].

Core Viewpoint - Recently, Jiaying Pharmaceutical (002198), known as the "first stock of traditional Chinese medicine," has attracted market attention due to issues related to the occupation of funds by related parties [1][2]. Group 1: Fund Occupation Issues - From September 2024 to January 2025, Jiaying Pharmaceutical was reported to have a total of approximately 235 million yuan occupied by related parties for non-operational purposes, which was concealed through a "transfer at the beginning of the month and return before the end of the month" method [1][3]. - The funds were returned in full only on January 23, 2025, after being transferred out and back each month without board approval or disclosure [4][5]. - The related party involved is Hunan Yaojuneng Pharmaceutical Co., Ltd., which is controlled by the current chairman of Jiaying Pharmaceutical, Li Neng [4][5]. Group 2: Corporate Governance and Management Changes - Li Neng became the chairman of Jiaying Pharmaceutical shortly after acquiring a 7% stake through his company, Yaojuneng, at a premium price, which raised concerns about potential conflicts of interest [5][6]. - The internal control report indicated that the fund occupation began just one month after Li Neng took office, suggesting a rapid shift in financial practices [5][6]. Group 3: Financial Performance and Market Position - Jiaying Pharmaceutical's revenue for 2024 was reported at 376 million yuan, a decrease of 29.46% year-on-year, while net profit fell by 39.94% to 20.61 million yuan [9]. - The company experienced a significant drop in its core products' market performance due to intensified competition and policy impacts, leading to a drastic decline in profitability [9]. - In the first quarter of 2025, the company reported a revenue increase of 28.8% year-on-year, reaching 122 million yuan, with net profit soaring by 197.2% to 15.4 million yuan [9].