Core Viewpoint - The company Korys (301314.SZ) has received a regulatory letter due to multiple violations, including improper disclosure of related party transactions and irregularities in the management and use of raised funds [1][3]. Summary by Category Related Party Transactions - Korys failed to properly disclose related party transactions, particularly regarding the leasing of factory premises from related parties from May 2018 to December 2024, which was not disclosed until the 2024 annual report [1][2]. - In the 2023 annual report, Korys disclosed related party transactions with Zhuhai Bojie Electronics Co., Ltd. (002975.SZ) but did not fully disclose transactions with its subsidiaries [2]. - The reported sales amount with Zhuhai Bojie was approximately 1.65 million yuan, an increase from approximately 1.00 million yuan in the previous period [2]. Fundraising Management and Use - Korys exhibited irregularities in the management and use of raised funds, with two fundraising projects being improperly accounted for in the same building, leading to discrepancies in reported project progress [3]. - As of June 30, 2025, the cumulative investment in the "High-end Fully Automatic Precision Magnetic Component Winding Equipment Technology Upgrade and Expansion Project" was approximately 125 million yuan, while the "Innovation R&D Center Project" received about 34.91 million yuan, with both projects not yet generating economic benefits [3]. Insider Information Management - Korys has been found to have inadequate management of insider information, lacking detailed records of personnel involved in significant matters and incomplete registration of insider information in the 2023 and 2024 annual reports [4]. - The company did not timely document and manage insider information during the planning of stock incentive matters, leading to regulatory actions requiring corrective measures [4].

智通财经APP讯，科瑞思(301314.SZ)公告，公司近日收到中国证券监督管理委员会广东监管局出具《关 于对珠海科瑞思科技股份有限公司采取责令改正并对于志江、黄海亮、刘小民采取出具警示函措施的决 定》的行政监管措施决定书。决定书指出公司存在违规行为： (一)应收款项账龄计算不连续。公司在对某一客户应收账款初始确认后又转为商业承兑汇票结算，但未 连续计算账龄并评估预期信用损失。上述情形不符合《监管规则适用指引--发行类第5号》5-2条，《上 市公司信息披露管理办法》(证监会令第182号，下同)第三条第一款的规定。 (四)内幕信息知情人管理不规范。一是公司重大事项进程备忘录"参与机构和人员"相关信息中，只记载 了参与相关事项的内部部门以及外部机构名称，未记载参与人员姓名、职务、与上市公司关系等具体信 息。二是公司2023年、2024年年报内幕信息知情人登记不完整。三是公司筹划股权激励事项时，未及时 对相关工作进行书面记录并进行内幕信息知情人登记管理。上述情形不符合《上市公司监管指引第5号- -上市公司内幕信息知情人登记管理制度》(证监会公告〔2022〕17号)第六条第一款、第七条第一款及第 十条的规定。 (二) ...