Core Viewpoint - Guangdong Jushi Chemical Co., Ltd. has been warned by the Shanghai Stock Exchange for violations in information disclosure, including inaccurate revenue accounting and failure to disclose related party transactions [1][2][3][4]. Group 1: Revenue Accounting Issues - The company engaged in circular trading through its subsidiary, Guangdong Guanzhen Technology Co., Ltd., leading to inaccurate revenue recognition [1][4]. - The subsidiary Anhui Jurun Trading Co., Ltd. sold isooctane to third parties without actual delivery, resulting in inflated revenue [1][4]. - The total inflated revenue for the first half of 2023 amounted to 156.81 million yuan, representing 8.32% of total revenue [5][7]. Group 2: Related Party Transactions - The company failed to disclose transactions with Guangzhou Kaishi Pharmaceutical Co., Ltd., which is controlled by the actual controller Chen Gang, constituting a related party transaction [1][2]. Group 3: Internal Control and Governance - The company exhibited poor internal control, including inadequate management of trade operations and financial processes, leading to discrepancies in revenue recognition [2][6]. - Key executives, including Chen Gang (Chairman), Zhou Kan (General Manager), and Wu Yang (CFO), were found responsible for these governance failures [3][6]. Group 4: Regulatory Actions - The Shanghai Stock Exchange issued a public reprimand against the company and its executives for the violations, including fines totaling 2.4 million yuan for the company and individual fines for the executives [8][7]. - The company has been ordered to correct its practices and has received a warning from the Guangdong Securities Regulatory Bureau [8].

2月4日，金健米业发布公告称，公司及有关责任人于2026年2月4日收到了中国证券监督管理委员会湖南 监管局（以下简称"湖南证监局"）出具的《关于对金健米业股份有限公司采取责令改正并对相关责任人 员采取出具警示函行政监管措施的决定》（〔2026〕5 号，以下简称"《决定》"）。 《决定》的主要内容包括： 金健米业股份有限公司、全臻、陈伟、吴飞、马先明： 经查，2020年至2022年，你公司原子公司金健农产品（营口）有限公司（以下简称金健营口公司）与东 方集团股份有限公司（以下简称东方集团）及其关联方14笔贸易业务全部为空转循环贸易，无实物流转 且缺乏商业实质，收入不应确认。2020年，金健营口公司与黑龙江省讷河市粮食集团有限公司、辽宁鹏 达农业发展有限公司的4笔贸易业务实际为代客户竞拍国家临储粮或储备粮业务，相关风险均由客户承 担，不应采取总额法确认收入。以上两个事项共导致公司2020年至2022年度虚增营业收入分别为 22,761.39万元、26,556.59 万元、9,295.60万元，分别占当年营业收入的3.98%、3.96%、1.45%；虚增营 业成本分别为 22,750.95万元、26,525.56万 ...