老牌上市药企湖北广济药业股份有限公司（简称"广济药业"）近日发布公告，因收入确认违规，公司收 到湖北证监局《行政处罚事先告知书》，公司及高管合计拟被罚款310万元。近年来，广济药业在行业 竞争中业绩持续亏损。 收入确认违规被罚310万 该事件最早可追溯到2024年10月25日。当天，广济药业收到中国证监会下发的《立案告知书》，因其涉 嫌信息披露违法违规，中国证监会决定对其立案调查。 最新公告显示，2022年1至9月，广济药业子公司湖北广济药业济康医药有限公司(简称"济康医药")在与 部分客户开展经销业务中，向客户转让商品前未拥有对商品的控制权，从事交易时身份为代理人，应当 采用净额法确认收入。对案涉经销业务，济康医药采用总额法确认收入，导致广济药业2022年第一季 度、半年度、第三季度报告分别多计营业收入4560.16万元、1.37亿元、1.38亿元，分别占当期营业收入 的25.49%、26.68%、20.49%。2023年4月，广济药业发布《关于前期会计差错更正的公告》，对2022年 第一季度、半年度、第三季度的营业收入、营业成本作出差错更正。 湖北证监局认为，广济药业的行为违反了《中华人民共和国证券法》的 ...

Core Viewpoint - Guangji Pharmaceutical is under investigation by the China Securities Regulatory Commission (CSRC) for accounting irregularities, leading to significant financial penalties and ongoing operational challenges [1][2]. Group 1: Regulatory Actions - On July 2, Guangji Pharmaceutical received an administrative penalty notice from the Hubei Securities Regulatory Bureau, proposing a warning and a fine of 1.5 million yuan due to revenue recognition issues [1][2]. - The company reported inflated revenues in its financial statements for the first three quarters of 2022, with overstatements of 45.6 million yuan, 137 million yuan, and 138 million yuan, respectively, accounting for 25.49%, 26.68%, and 20.49% of the reported revenues for those periods [2]. - The CSRC had previously issued a warning letter to Guangji Pharmaceutical and its personnel in November 2023 for similar violations [2]. Group 2: Financial Performance - Guangji Pharmaceutical has faced continuous losses, reporting net losses of 140 million yuan in 2023 and 295 million yuan in 2024, with a further loss of 36.3 million yuan in the first quarter of 2025 [5]. - The company attributes its poor performance to low market prices for its main products, reduced market demand, and decreased earnings from joint ventures [5]. - Despite the ongoing challenges, the company claims that its operations remain normal and does not expect significant impacts from the regulatory actions on its business [3]. Group 3: Future Outlook - The company has recently appointed a new management team and aims to improve its operational performance, although it acknowledges that recovery will take time [5]. - Guangji Pharmaceutical is currently not subject to mandatory delisting under the Shenzhen Stock Exchange regulations, indicating that it does not meet the criteria for severe violations [3].