值得注意的是，ST锦港的问题由来已久。此前公告显示，ST锦港因涉嫌信息披露违法违规于2023 年11月10日收到证监会的《立案告知书》。到今年6月中旬，公司收到证监会下发的《行政处罚及市场禁入事先告知书》，提到公司涉嫌信息披露违法违规一案已调查完毕，认定ST锦港通过与多家公司开展大宗贸易业务虚增营业收入、营业成本和利润总额，导致2018年至2021年年度报告虚假记载。 ①ST Jingga announced that the semi-annual report could not be disclosed on schedule; ②Asia-Potash International Investment had directors and executives detained, unable to ensure the accuracy of the semi-annual report; ③Anhui Sierte Fertilizer Industry and Gengstar Energy Group had two independent directors and one independent director abstain from voting, unable to ensure the accuracy of the semi-annual report; ④Shaanxi Jinye Science Technology and Education Group's chairman and president were under residential surveillance, unable to ensure the accuracy of the semi-annual report.
On August 31st, Cailianshe News (Reporter Luo Yichen) reported that in the evening of August 30th, the disclosure of the semi-annual reports in both markets was coming to an end, and companies that were unable to disclose on time also emerged. ST Jingga (600190.SH), a company primarily engaged in port operations, officially announced the delay in the disclosure of the semi-annual report; among the companies that submitted their results, the semi-annual reports of Asia-Potash International Investment (000893.SZ), Anhui Sierte Fertilizer Industry (002538.SZ), Gengstar Energy Group (600753.SH), Shaanxi Jinye Science Technology and Education Group (000812.SZ), etc. did not obtain the "guarantee of authenticity" from all directors, supervisors, and senior management.
According to ST Jingga's announcement, after receiving the China Securities Regulatory Commission's "Pre-notice of Administrative Penalties and Market Entry Prohibitions", the company started rectifying the issues mentioned in it. Due to the large time span and complex situation of the rectification, although some progress has been made as of August 30th, it has not yet been fully completed, and the semi-annual report for 2024 cannot accurately reflect the company's actual operating conditions. On August 30th, the 11th Board of Directors Audit Committee of the company held its second meeting, and the "Company's 2024 Semi-Annual Report" did not receive approval from more than half of the board members.
It is worth noting that ST Jingga's problems have been going on for a long time. Previously, the announcement showed that ST Jingga received the China Securities Regulatory Commission's "Notice of Filing of Case" on November 10, 2023, alleging illegal and irregular information disclosure. In mid-June of this year, the company received the China Securities Regulatory Commission's "Pre-notice of Administrative Penalties and Market Entry Prohibitions", which stated that the investigation into the company's alleged illegal and irregular information disclosure has been completed and determined that ST Jingga falsely recorded its annual reports for 2018-2021 by inflating operating income, cost of goods sold, and total profit through bulk trading with multiple companies.
Due to the failure to disclose the semi-annual report on time, ST Jingga will be suspended from trading starting on September 2nd. If the company is unable to disclose a semi-annual report that is guaranteed to be truthful, accurate, and complete by more than half of the directors within two months of the stock suspension, the stock will be subject to the additional implementation of the risk warning of delisting (*ST).
In contrast, companies such as Asia-Potash International Investment have already disclosed their semi-annual reports on time, but some directors and executives were unable to ensure their accuracy.
Among them, the chairman of Asia-Potash International Investment, Guo Baichun, and the general manager, Ma Yingjun, are both under investigation and detained by the Ningxia Hui Autonomous Region Discipline Inspection Commission on suspicion of violating the law, making them unable to attend board meetings and sign written confirmation opinions regarding the semi-annual report for 2024, thereby unable to guarantee the truthfulness, accuracy, and completeness of the company's semi-annual report for 2024.
Similarly, Shaanxi Jinye Science Technology and Education Group previously announced that the company's actual controller, chairman of the board, and president, Yuan Hanyuan, is currently under residential surveillance due to related matters designated by the public security organ. Regarding the company's semi-annual report, Yuan Hanyuan is temporarily unable to perform his duties normally and cannot provide a written opinion guaranteeing its truthfulness, accuracy, and completeness.
In addition, the two independent directors of Anhui Sierte Fertilizer Industry, Wu Yuguang and Zhu Keliang, along with Huang Xili (former deputy director of the company's audit department), are suspected of embezzlement and have been under investigation. However, there is no investigation result yet. The two directors claimed that they were unable to determine the impact of this case on the company's balance sheet as of the beginning and end of June 30, 2024 due to the lack of sufficient and appropriate evidence materials. Therefore, they cannot guarantee the truthfulness, accuracy, and completeness of the '2024 Interim Report and Summary' of the company.
Gengstar Energy Group's independent director Yu Lixin abstained from voting on the company's semi-annual report and summary. She pointed out that from January to June 2024, the company continued to generate new large overdue receivables with two related parties due to related transactions. "As of June 30, 2024, the overdue receivables amounted to 59.74 million yuan, of which 14.81 million yuan had been collected as of August 20 (the related data has not been audited). Is it reasonable for the company to make a 1% bad debt provision for the accounts receivable balance? I also cannot obtain sufficient appropriate evidence. Therefore, I cannot commit to the company's interim report. I abstained from voting!"
