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中新赛克逾期应收账款超净利 控股股东27项大诉讼未了

2017-09-21 07:12:04   中国经济网

请保荐机构、律师核查并说明发行人的股东是否曾经或目前存在股权代持或其他利益安排;核查披露历次增资及股权转让的原因、价格、定价依据、价款支付和税收缴纳情况;核查并说明2011年和2012年的股权转让价格差异较大的原因,2012年9月两次股权转让价格存在差异的原因和合理性;核查并说明2014年9月股权转让,股东凌东胜转让给南京创昀和南京众沣的转让价格不同的原因;核查并披露新增股东的个人履历和工作经历(合伙企业或公司法人需穿透至最上层合伙人和股东);就新增股东与发行人的实际控制人、主要股东、董监高、本次发行的中介机构及其签字人员之间有无亲属关系、关联关系,有无委托持股或其他协议安排等发表明确核查意见。

公司的宽带网产品需要国家互联网应急中心相关资质及电信设备进网许可证,公司已经取得国家互联网应急中心相关资质,但尚未取得电信设备进网许可证。截至2016年5月,电信设备进网许可证正在办理中。移动网产品其主要使用对象为公安领域相关部门,2014年,赛克科技成为警用产品生产企业,赛克科技移动网产品可直接销售给公安领域相关部门。网络内容安全产品,网络内容安全产品在国内销售和使用需取得《计算机信息系统安全专用产品销售许可证》,报告期内,发行人的网络内容安全产品客户为中兴通讯及其子公司中兴康讯,产品用于中兴通讯的海外项目,发行人的网络内容安全产品最终销售和使用均在中华人民共和国境外,目前对公司销售尚未产生影响。大数据运营产品无需具备相关资质。宽带网产品在2013年-2015年占发行人营收的比重在60%左右,2016年上半年该产品占营业收入的比重显著降低。请发行人补充披露公司宽带网产品2016年上半年占公司营业收入比重显著降低和网络内容安全产品比重显著提高的原因及合理性;补充披露发行人电信设备进网许可证的办理的进展情况;补充说明其宽带网产品的机框需要从中兴通讯采购,对中兴通讯存在依赖,是否对发行人宽带网的业务有重大不利影响等。

公司的主要客户由政府、系统建设单位、集成商、经销商等构成。报告期内,公司的销售模式以直销为主,经销为辅,直销收入占比分别为74.95%、65.63%、78.24%和93.93%,经销收入占比分别为25.05%、34.37%、21.76%和6.07%。根据客户类型,公司以直销模式实现的收入又可以分为系统集成商集成公司产品用于集成项目、项目的建设单位直接向公司采购产品及零售三种。报告期内,公司前五大客户销售金额分别为19,533.17万元、13,413.65万元、17,556.14万元和7,996.72万元,占各期营业收入比例分别为74.52%、50.73%、60.09%和68.98%。其中2015年有大客户为中国移动,2016年移动客户流失,新增了A国政府。请发行人补充披露“建设单位、集成商以及零售”三种直销模式的详细差异;补充披露报告期内前五大经销商客户及其基本情况(包括名称、销售数量、经销商背景、经销商与公司是否有关联关系等);补充披露公司经销商的选择标准、进入和退出机制,报告期内重要经销商的变动情况及原因;补充披露公司与经销商之间相关经销协议的主要条款,公司对经销商相关产品和服务的价格、质量及信用期的管控方式;请发行人结合公司所处行业的情况,说明2015年开发了大客户中国移动,2016年中国移动不再成为公司客户的原因及合理性等。

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