On September 19th, Grontech reported that Shanghai Sinyang Semiconductor Materials (300236.SZ) once fell more than 8% in early trading, hitting a new 7-month low, and is currently down 5.09% at 27.05 yuan, with a total market value of 8.474 billion yuan. Shanghai Sinyang announced that the company received an administrative regulatory measure decision from the Shanghai Regulatory Bureau of the China Securities Regulatory Commission. After investigation, the company was found to have the following violations: on August 17, 2024, the company disclosed a corrected announcement regarding the first quarter report of 2024, due to not recognizing the over-the-counter options financial derivatives linked to the CSI 1000 index purchased in the first quarter of 2024, with a value and fair value change loss of 15.9159 million yuan, resulting in an inflated net income attributable to shareholders of the listed company by 13.5285 million yuan. The information disclosure of the company's first quarter report in 2024 previously announced was inaccurate. The Shanghai Regulatory Bureau decided to issue a warning letter to Shanghai Sinyang as an administrative regulatory measure.