On the evening of November 28, the China Securities Regulatory Commission (CSRC) announced severe penalties against Cubic Digital Technology Co.,Ltd. (300344.SZ) for financial fraud spanning from 2021 to 2023. The company and its executives face fines totaling 40 million yuan, with potential forced delisting procedures initiated by the Shenzhen Stock Exchange.
The CSRC investigation revealed that Cubic Digital Technology inflated revenues by 638 million yuan and costs by 628 million yuan over three years through proxy businesses, financing trade, and falsified transactions. Specifically: - 2021: 280 million yuan in fake revenue and 277 million yuan in fabricated costs - 2022: 312 million yuan in false revenue and 305 million yuan in inflated costs - 2023: 46 million yuan in misreported revenue and 45 million yuan in exaggerated costs
The Anhui regulatory bureau proposed: - 10 million yuan fine for the company - 30 million yuan in combined penalties for 10 responsible individuals including Wang Yi
The case involves potential criminal securities violations, with CSRC pledging to transfer evidence to public security authorities. The accounting firm involved is under separate investigation for alleged negligence.
This marks another regulatory violation for Cubic Digital Technology, which previously failed to disclose related-party transactions involving former chairman Wang Yi's personal loans to the company between 2020-2022. The company also has a history of accounting irregularities and poor internal controls.
Recent financials show continued operational struggles: - Q3 2025: - Revenue: 203 million yuan (-8.11% YoY) - Net loss: 62.209 million yuan (-20.59% YoY) - Core operating loss: 62.247 million yuan (-20.73% YoY) - EPS: -0.10 yuan
While 2024 revenue grew 37.45% to 258 million yuan, driven by a 123.10% surge in digital intelligent services (26.4219 million yuan), the smart hardware/software segment declined 30.90% to 122 million yuan. The company has reported consecutive annual losses since 2023 after removing fraudulent figures, with 2024 net loss at 125 million yuan (slightly improved from 126 million yuan in 2023).
Founded in August 1999 and listed in August 2012, Cubic Digital Technology positions itself as a digital infrastructure service provider leveraging BIM technology, big data, and AI solutions.
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