复旦复华9月19日晚间公告，公司当日收到上海证监局出具的《行政处罚事先告知书》。经查明，复旦 复华2019年、2020年和2023年三份年度报告涉嫌存在虚假记载行为。上海证监局拟决定对公司及相关个 人给予警告与罚款。 Wind数据显示，9月19日，复旦复华股价收报7.02元/股，跌幅为3.57%。 3年年报涉嫌虚假记载 来源：公司公告 公司同日公告，依据上海证监局下发的《行政处罚事先告知书》载明的内容，根据《上海证券交易所股 票上市规则》相关规定，公司股票将被实施其他风险警示。实施后，公司A股简称为"ST复华"，股价日 涨跌幅限制为5%。公司股票将于9月22日停牌1天，9月23日起实施其他风险警示，在风险警示板交易。 《行政处罚事先告知书》显示，经查明，复旦复华涉嫌违法的事实如下： 2019年年度报告、2020年年度报告存在虚假记载。复旦复华2019年、2020年未审慎对复华文苑住宅项目 施工成本进行核算、未足额结转相应营业成本。其中，2019年少计营业成本5065.22万元，虚增利润总 额5065.22万元，占相应年度已披露利润总额的60.25%；2020年少计营业成本259.2万元，虚增利润总额 259. ...

Core Viewpoint - Notai Bio will be subject to other risk warnings and will be suspended from trading for one day starting July 21, following the issuance of an administrative penalty notice by the China Securities Regulatory Commission (CSRC) [2][10]. Group 1: Administrative Penalty - The CSRC's administrative penalty notice indicates that Notai Bio's 2021 annual report contains false records and that the company fabricated significant false content in its public offering documents [4][8]. - Notai Bio's business transaction with Zhejiang Huabei Pharmaceutical Co., Ltd. in December 2021 led to an inflated revenue of 30 million yuan and an inflated profit of 25.9516 million yuan, accounting for 20.64% of the total profit disclosed for that period [7]. Group 2: Risk Warning Implementation - Starting July 22, Notai Bio will have its stock trading name changed to ST Notai due to the identified violations, in accordance with the Shanghai Stock Exchange's rules [10]. - During the period of other risk warnings, Notai Bio's stock will not be traded on the risk warning board, but the price fluctuation limit remains at 20% [11]. Group 3: Financial Outlook - Notai Bio projected a net profit attributable to shareholders of 300 million to 330 million yuan for the first half of 2025, representing a year-on-year growth of 32.06% to 45.27% [11].

Core Viewpoint - Notai Biotech will be subject to other risk warnings and will be suspended from trading for one day starting July 21, following a notice from the China Securities Regulatory Commission regarding administrative penalties [2][12]. Summary by Sections Company Announcement - Notai Biotech announced that it will be subject to other risk warnings starting July 22, with its stock name changing to ST Notai [2][16]. - As of the market close on July 18, Notai Biotech's stock price was 40.98 yuan per share, with a total market value of 12.95 billion yuan [4]. Regulatory Findings - The administrative penalty notice indicates that Notai Biotech's 2021 annual report contained false records, and the company fabricated significant false content in its public offering documents [8][11]. - Specifically, in December 2021, Notai Biotech transferred drug technology and licensing rights to Zhejiang Huabei Pharmaceutical Co., confirming business income of 30 million yuan, which was later found to be inflated [10]. Financial Impact - The China Securities Regulatory Commission noted that the transaction with Zhejiang Huabei resulted in an inflated operating income of 30 million yuan and an inflated total profit of 25.9516 million yuan, accounting for 20.64% of the reported profit for that period [10][11]. - Notai Biotech is facing a penalty of 47.4 million yuan and warnings for its actual controller and former director, totaling 28.8 million yuan in fines for related personnel [11]. Future Outlook - Notai Biotech's stock will not enter the risk warning board during the warning period, and the stock price fluctuation limit remains at 20% [16]. - The company projected a net profit of 300 million to 330 million yuan for the first half of 2025, representing a year-on-year growth of 32.06% to 45.27% [16].

Core Viewpoint - Langyuan Co., Ltd. has been penalized for false records in its annual report, leading to a change in its stock name to "ST Langyuan" and a one-day trading suspension [1][3]. Summary by Sections Company Actions - Langyuan Co., Ltd. disclosed that its 2019 annual report and subsequent correction announcement contained false records, resulting in a one-day stock suspension starting March 24, with trading resuming on March 25 under the new name "ST Langyuan" [1][3]. Financial Misstatements - The company acquired 51% of Guangdong Youshi United Holdings Group Co., Ltd. in December 2018, which was included in its consolidated financial statements. In 2019, Guangdong Youshi inflated revenue, costs, and profits through fictitious contracts, leading to an overstatement of Langyuan's 2019 revenue by 52.51 million, costs by 34.94 million, and total profit by 18.16 million, representing 9.03%, 7.94%, and 43.02% of the respective reported figures [1][2]. Regulatory Actions - The Shandong Securities Regulatory Bureau issued a warning and proposed a fine of 5 million for Langyuan Co., Ltd. for the violations. Key executives received individual fines and warnings, with the former general manager facing a 10-year market ban and the former chairman facing a 5-year ban [2].