突发！IPO终止！“小巨人”，3轮问询，同一问题…

Core Viewpoint - Wuxi Sunshine Precision Machinery Co., Ltd. is a national-level specialized and innovative "little giant" enterprise engaged in the research, design, production, sales, and maintenance of precision spindle, main roller, arc guide rail, and precision bearing components, with applications in various industrial sectors such as photovoltaics, wind power, automotive, home appliances, and machinery [1][2]. Group 1: Company Overview - The company is recognized as a high-tech enterprise specializing in precision machine tool components and parts [1]. - The controlling shareholder, Yang Jin, holds 30.03 million shares, representing 83.55% of the total shares, while the actual controllers, Yang Jin and Pu Minmin, collectively hold 33 million shares, accounting for 91.81% [2]. Group 2: Financial Data and Performance - The total equity attributable to the parent company is approximately 146.94 million yuan, with a debt-to-asset ratio of 39.92% [9]. - The company's operating revenue for 2024 is projected to be 395.69 million yuan, with a net profit attributable to the parent company after deducting non-recurring gains and losses estimated at 89.10 million yuan [9]. - The gross profit margin for the company is reported at 54.19%, with a net profit margin of 25.35% [9]. Group 3: Fundraising and Investment Plans - The company plans to invest a total of 671.95 million yuan, with 500 million yuan allocated for various projects, including the digital transformation of high-end equipment precision core component production lines and the construction of a research and development center [8][10]. - The fundraising will be fully utilized for the aforementioned projects, which are deemed necessary and reasonable for the company's growth [10]. Group 4: Acquisition and Business Expansion - In May 2023, the company acquired operational assets related to precision bearing production and research from its affiliate, Wuxi Second Bearing Co., Ltd., for 38.32 million yuan, recognizing it as a non-same control business combination [12][18]. - The acquisition is expected to enhance the company's precision bearing business, which accounted for 34.99% of the main business revenue from May to December 2023 [24].