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银都股份IPO“闪电”过会或涉嫌虚增境外收入

2017-08-07 18:31:01   中国经济网

华夏时报记者 刘思希 北京报道

8月1日消息,证监会于7月25日发布的《主板发审委2017年第115次会议审核结果公告》显示,银都餐饮设备股份有限公司(以下简称“银都股份”)IPO获得通过。银都股份由此成为去年以来IPO过会的第12家新三板公司,也是今年成功“转板”的第10家新三板公司。

银都股份于2016年6月24日首次报送申报稿,并于2017年7月14日披露反馈意见,从排队到上会,耗时一年零一个月。根据招股说明书显示,银都股份本次登陆主板上市,公司拟公开发行不超过6600万股股份,占发行后总股本的16.47%,发行股份拟募集资金7.45亿,用于新增固定资产投资、设备升级及补充流动资金,从而降低流动资产比例和提高净资产规模。

公开资料显示,银都股份主要从事商用餐饮设备的研发、生产、销售和服务,主要产品为各类型商用餐饮制冷设备。2014年-2016年,公司分别实现营收7.21亿元、9.41亿元、11.48亿元,同期净利润分别为1.21亿元、1.68亿元、2.42亿元。

尽管银都股份在新三板的两年多时间里中规中矩,但证监会发审委认真审核后,仍对公司经营现状提出了四个主要问题:

一是请发行人代表进一步说明:报告期各期发行人销售客户通过第三方支付货款的原因,销售客户与代其付款的第三方的关系,签订委托付款协议的第三方支付情况;发行人通过第三方收款的相关内控制度的建立及有效执行情况。

二是请发行人代表进一步说明:境外客户的开发方式、交易背景,有关大额合同订单的签订依据、执行过程;发行人出口退税情况是否与发行人境外销售规模相匹配;发行人报告期内出口业务收入总体呈上升趋势的具体原因及其合理性;境外销售中第三方付款情况。请保荐代表人发表核查意见,并说明对境外客户销售收入的核查情况。

三是请发行人代表进一步说明:存货余额逐年上升、存货周转率较低、存货构成中库存商品比重较高的原因和合理性,期末存货是否具有充分的订单支持;存货的盘点制度及执行情况,尤其是存放在境外存货的盘点情况;存货跌价准备的计提方法和依据,各报告期存货跌价准备的计提是否充分,是否已充分提示相关风险;存货及其跌价准备计提相关内部控制制度是否健全有效,存货核算和收入确认是否符合企业会计准则的规定。

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