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 ...

Core Viewpoint - The article discusses the administrative penalties imposed on Guandian Defense Technology Co., Ltd. by the Beijing Securities Regulatory Bureau due to violations related to non-disclosure of significant financial transactions and false reporting in financial statements [1][10]. Summary by Sections Violations - Guandian Defense failed to disclose non-operating fund occupation related party transactions and external guarantee matters from 2022 to 2023, leading to significant omissions in their reports [2][4]. - The company transferred a total of 283.84 million yuan to eight companies, which were later used for the actual controller's personal loans and other purposes, constituting non-operating fund occupation [3][4]. Financial Impact - The undisclosed non-operating fund occupation amounted to 139 million yuan in 2022, representing 15.05% of the company's audited net assets, and 144.84 million yuan in 2023, accounting for 14.50% [4]. - The company also provided guarantees totaling 173 million yuan without following the required disclosure procedures, with 85 million yuan in 2022 and 88 million yuan in 2023, representing 9.20% and 8.81% of the company's net assets, respectively [5][6]. False Reporting - The 2022 annual report contained false records, inflating bank deposits by 139 million yuan due to unaccounted fund transfers [8][10]. - The company did not disclose 22 external guarantee transactions in its listing report, totaling 634.68 million yuan [5]. Penalties - The Beijing Securities Regulatory Bureau proposed a total fine of 28.9 million yuan against Guandian Defense and its responsible individuals, including fines of 9.5 million yuan for the company and 14 million yuan for the actual controller, Gao Ming [1][14]. - Other executives, including Li Zhenbing and Liu Ya'en, also faced fines for their roles in the violations [14][12]. Stock Warnings - Guandian Defense's stock has been subjected to three risk warnings due to these violations, including a delisting risk warning [17][18]. - The company reported a significant decline in financial performance post-listing, with a drop in revenue and net profit in 2023 and 2024 [22][23].