丰倍生物应收款数据疑点多，募投项目信息与公开报道不符

Group 1 - The core business of Suzhou Fengbei Biotechnology Co., Ltd. is in the field of comprehensive utilization of waste resources, primarily producing resource-based products from waste oils, forming a recycling industry chain of "waste oils - biofuels (biodiesel) - bio-based materials" [1] - Fengbei Biotechnology is currently applying for an IPO, with significant sales reported to its fifth-largest customer, Zhejiang Yibaoxin Biotechnology Co., Ltd., amounting to 61.0678 million yuan for the year 2024 [1] - There is a discrepancy in reported figures between Fengbei Biotechnology and Yibaoxin, as Yibaoxin's annual report indicates its largest supplier's procurement amount is only 54.9759 million yuan, which is over 6 million yuan less than Fengbei's reported sales [1] Group 2 - The third-largest accounts receivable customer for Fengbei Biotechnology at the end of 2024 is Nantong Borun New Energy Technology Co., Ltd., with an amount of 7.5839 million yuan, which did not appear in the previous year's top five accounts receivable customers [2] - Nantong Borun reported zero revenue and a net loss of 2.2739 million yuan for 2024, raising questions about the commercial rationale for its procurement from Fengbei Biotechnology [2] - The second-largest accounts receivable customer is Shandong Haike Chemical Co., Ltd., with an amount of 8.3443 million yuan, which has been issued a consumption restriction order by the Dongying Intermediate People's Court [2] Group 3 - The fundraising project for Fengbei Biotechnology's IPO aims to achieve an annual production capacity of 300,000 tons of oleic acid methyl ester, 10,000 tons of industrial mixed oil, 50,000 tons of agricultural microbial agents, 10,000 tons of compound microbial fertilizers, and by-products of 50,000 tons of biodiesel and 8,200 tons of glycerol [3] - The project is planned to be located in the Suzhou Zhangjiagang Free Trade Zone Yangtze River Chemical Park, with an industrial land area of 68,679.77 m², although there is a discrepancy with the local government’s public information indicating an additional land area of 68,745.9 m² (approximately 103.1 acres) [3]