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赛纬电子IPO未通过 申万宏源保荐折戟

2017-09-13 22:11:23   中国经济网

中国经济网北京9月13日讯 (记者 关婧)今日,创业板发审委审核7家公司IPO申请,其中珠海市赛纬电子材料股份有限公司的首发申请未能通过,保荐机构为申万宏源证券。

根据证监会网站披露,2015年至2017年1-6月,赛纬电子对第一大客户沃特玛的销售收入占公司营业总收入的比例分别为11.63%、45.93%和47.46%,公司向沃特玛销售产生的毛利额占公司毛利总额的比例分别为4.79%、45.18%和34.03%。2017年1-6月赛纬电子向沃特玛的采购金额达到6,379.48万元,沃特玛成为赛纬电子的第一大供应商,占比达到47.98%。

截至2017年6月30日,公司对沃特玛的应收账款和应收票据合计8598.90万元,其中应收账款1898.90万元、应收商业承兑汇票6700.00万元。发审委要求赛纬电子说明沃特玛既是发行人第一大客户又是第一大供应商的合理性和必要性,以及沃特玛对公司后续经营的重要性。

另外,赛纬电子向沃特玛采购六氟磷酸锂的价格远高于市场平均价格,发审委要求说明公司向沃特玛销售产品的价格是如何确定的,并据此说明与沃特玛的合作模式属于商品买卖还是属于委托加工,并且要求从销售和采购的角度分析公司的生产经营对沃特玛是否存在依赖,并且要求保荐机构申万宏源证券发表核查意见。

根据赛纬电子招股说明书披露,公司按合同(订单)约定发货,待买方签收并验收合格后或于验收期满未提出异议后确认收入。发审委要求结合与沃特玛的《采购订单》以及销售补充协议,进一步说明报告期实际执行的收入确认政策是否与披露的政策相一致,并且进一步说明与沃特玛销售和采购业务合作的可持续性及交易的实质。另外,发审委要求保荐机构对赛纬电子收入确认具体政策披露的充分性和准确性发表核查意见。

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