友升股份多名高官履历信息存在矛盾，部分财务数据存疑

Group 1 - Shanghai Yousheng Aluminum Industry Co., Ltd. specializes in manufacturing aluminum alloy automotive components and aims to enhance the range of electric vehicles and improve fuel efficiency in gasoline vehicles, with clients including Tesla, GAC Group, and NIO [1] - The company is currently applying for an IPO, with its chairman, Luo Shibing, having previously served as the general manager of Shanghai Jiaotong University Global Communication Technology Co., Ltd. from July 2000 to June 2002, although discrepancies in the timeline have been noted [1][3] - The company reported procurement amounts for raw materials of 1.284 billion yuan, 1.459 billion yuan, and 2.042 billion yuan for the years 2022, 2023, and 2024 respectively, totaling 4.785 billion yuan over three years, while the direct material costs accounted for 1.051 billion yuan, 1.214 billion yuan, and 1.677 billion yuan, totaling 3.942 billion yuan, indicating a discrepancy of over 800 million yuan [3] Group 2 - The company’s IPO fundraising project includes the "Yunnan Yousheng Lightweight Aluminum Alloy Component Production Base Project (Phase I)," which is expected to achieve an annual production capacity of 100,000 tons of lightweight aluminum materials and generate additional revenue of 2.61 billion yuan, suggesting a low expected sales price of 26,100 yuan per ton, below the projected sales price of 44,800 yuan per ton for 2024 [5] - In 2022 and 2023, the company procured aluminum raw materials amounting to 69,300 tons and 83,100 tons respectively, while the reported inventory figures were higher than the procurement amounts, raising questions about the source of the discrepancies [7] - The average salary of the company's sales personnel in 2023 was reported at 295,400 yuan, significantly higher than comparable companies, indicating a competitive compensation mechanism for sales staff, while management and R&D personnel salaries were only slightly above industry averages [11][12]