新闻
404 Not Found

404 Not Found

Sorry for the inconvenience.
Please report this message and include the following information to us.
Thank you very much!

URL: http://3g.china.com:8080/act/news/11038989/20170906/31298341.html
Server: cms-9-53
Date: 2024/12/27 15:26:33

Powered by China
China

德生科技IPO过会:业绩大幅波动并下滑 持续盈利能力成焦点

2017-09-06 11:07:32   中国经济网

证监会5日晚间公布了《主板发审委2017年第135次会议审核结果》,广东德生科技股份有限公司(以下简称“德生科技”)首发申请获通过。

发审委会议向德生科技主要提出了以下几个问题:

1、德生科技需说明:(1)报告期内全国社保卡与社保信息化服务市场的市场规模、市场容量和发行人市场占有率情况,社保卡及其相关信息化服务的采购量是否持续下滑,发行人报告期收入、利润大幅波动并下滑的原因及其合理性,发行人2017年是否会出现营业利润下滑50%以上甚至亏损的情形;(2)结合发行人产品对社保行业的依赖特性、二代社保卡普及程度、毛利率水平下滑、人工成本上升、净资产收益率下降等风险因素及全国社保卡行业发展现状及相关政策规划情况,说明发行人所处行业的经营环境是否已经或者将要发生重大变化,对发行人的持续经营和持续盈利能力是否构成重大不利影响,相关信息披露和风险揭示是否充分。

2、对于毛利率远高于同行业上市公司平均水平,德生科技需说明具体原因、合理性和可持续性,成本费用是否真实、准确、完整入账,是否存在关联方、潜在关联方或者第三方为发行人承担成本或代垫费用的情形。

3、对于应收账款情况,德生科技需说明:报告期内应收账款余额快速上升的原因及其合理性;应收账款余额变动与收入变动方向不一致的原因及其合理性;是否存在放宽信用政策的情况。

4、德生科技还需说明:发行人原子公司员工涉及多起商业贿赂刑事案件的情形,是否会对发行人的持续经营构成实质性影响,是否对发行人本次发行上市构成实质障碍;除上述两起涉及商业贿赂案件外,发行人及其员工是否还存在其他涉及商业贿赂的案件;发行人有关销售、投标、资金费用管理、防范商业贿赂等方面的内部控制制度是否健全且被有效执行,是否能够合理保证财务报告的可靠性、生产经营的合法性。

404 Not Found

404 Not Found

Sorry for the inconvenience.
Please report this message and include the following information to us.
Thank you very much!

URL: http://3g.china.com:8080/act/news/11038989/20170906/31298341.html
Server: cms-9-53
Date: 2024/12/27 15:26:33

Powered by China
China
404 Not Found

404 Not Found

Sorry for the inconvenience.
Please report this message and include the following information to us.
Thank you very much!

URL: http://3g.china.com:8080/act/news/11038989/20170906/31298341.html
Server: cms-9-53
Date: 2024/12/27 15:26:33

Powered by China
China

相关阅读

404 Not Found

404 Not Found

Sorry for the inconvenience.
Please report this message and include the following information to us.
Thank you very much!

URL: http://3g.china.com:8080/act/news/11038989/20170906/31298341.html
Server: cms-9-53
Date: 2024/12/27 15:26:33

Powered by China
China
404 Not Found

404 Not Found

Sorry for the inconvenience.
Please report this message and include the following information to us.
Thank you very much!

URL: http://3g.china.com:8080/act/news/11038989/20170906/31298341.html
Server: cms-9-53
Date: 2024/12/27 15:26:33

Powered by China
China
404 Not Found

404 Not Found

Sorry for the inconvenience.
Please report this message and include the following information to us.
Thank you very much!

URL: http://3g.china.com:8080/act/news/11038989/20170906/31298341.html
Server: cms-9-53
Date: 2024/12/27 15:26:33

Powered by China
China
分享到:
0 0
404 Not Found

404 Not Found

Sorry for the inconvenience.
Please report this message and include the following information to us.
Thank you very much!

URL: http://3g.china.com:8080/act/news/11038989/20170906/31298341.html
Server: cms-9-53
Date: 2024/12/27 15:26:33

Powered by China
China
404 Not Found

404 Not Found

Sorry for the inconvenience.
Please report this message and include the following information to us.
Thank you very much!

URL: http://3g.china.com:8080/act/news/11038989/20170906/31298341.html
Server: cms-9-53
Date: 2024/12/27 15:26:33

Powered by China
China

美图推荐

404 Not Found

404 Not Found

Sorry for the inconvenience.
Please report this message and include the following information to us.
Thank you very much!

URL: http://3g.china.com:8080/act/news/11038989/20170906/31298341.html
Server: cms-9-53
Date: 2024/12/27 15:26:33

Powered by China
China
404 Not Found

404 Not Found

Sorry for the inconvenience.
Please report this message and include the following information to us.
Thank you very much!

URL: http://3g.china.com:8080/act/news/11038989/20170906/31298341.html
Server: cms-9-53
Date: 2024/12/27 15:26:33

Powered by China
China
404 Not Found

404 Not Found

Sorry for the inconvenience.
Please report this message and include the following information to us.
Thank you very much!

URL: http://3g.china.com:8080/act/news/11038989/20170906/31298341.html
Server: cms-9-53
Date: 2024/12/27 15:26:33

Powered by China
China
404 Not Found

404 Not Found

Sorry for the inconvenience.
Please report this message and include the following information to us.
Thank you very much!

URL: http://3g.china.com:8080/act/news/11038989/20170906/31298341.html
Server: cms-9-53
Date: 2024/12/27 15:26:33

Powered by China
China

为您推荐

加载更多>>
404 Not Found

404 Not Found

Sorry for the inconvenience.
Please report this message and include the following information to us.
Thank you very much!

URL: http://3g.china.com:8080/act/news/11038989/20170906/31298341.html
Server: cms-9-53
Date: 2024/12/27 15:26:33

Powered by China
China
404 Not Found

404 Not Found

Sorry for the inconvenience.
Please report this message and include the following information to us.
Thank you very much!

URL: http://3g.china.com:8080/act/news/11038989/20170906/31298341.html
Server: cms-9-53
Date: 2024/12/27 15:26:33

Powered by China
China
404 Not Found

404 Not Found

Sorry for the inconvenience.
Please report this message and include the following information to us.
Thank you very much!

URL: http://3g.china.com:8080/act/news/11038989/20170906/31298341.html
Server: cms-9-53
Date: 2024/12/27 15:26:33

Powered by China
China