大鹏工业北交所IPO过会，公司募投项目的合理性和必要性等问题被追问

Core Viewpoint - Harbin Itada Dapeng Industrial Co., Ltd. has successfully passed the IPO review on August 15, 2023, aiming to raise approximately 154 million yuan for various projects and working capital [1][2] Group 1: Company Overview - Dapeng Industrial specializes in industrial precision cleaning equipment, equipment upgrades, machine vision inspection devices, industrial cleaning agents, spare parts, and related services [1] - The company’s IPO was accepted on November 14, 2023, and entered the inquiry stage on December 12, 2023 [1] Group 2: Fundraising and Utilization - The company plans to raise around 154 million yuan, with the net proceeds after issuance costs allocated to the second phase of the intelligent industrial cleaning equipment production R&D base, the machine vision inspection equipment R&D center, and to supplement working capital [1] Group 3: Regulatory Requirements - The listing committee requested Dapeng Industrial to explain the reasonableness of business fluctuations among key customers during the reporting period [1] - The company is also required to clarify the reasons for discrepancies in payment progress among different customers and projects, which do not align with credit policies [1] - Additionally, the committee asked for a comparative analysis of the company's competitive advantages against major competitors in the automotive sector of the domestic industrial precision cleaning industry [1] - The necessity and reasonableness of using 25 million yuan of the raised funds to supplement working capital were also questioned by the listing committee [2]