健信超导IPO：许建益一家控股六成，持续分红还募资9000万补流合理性遭问询

Core Viewpoint - Ningbo Jianxin Superconducting Technology Co., Ltd. (referred to as "Jianxin Superconducting") is undergoing a second round of review for its IPO, focusing on revenue and customer-related inquiries [1] Group 1: Company Overview - Jianxin Superconducting primarily engages in the research, production, and sales of core components for medical magnetic resonance imaging (MRI) equipment, including superconducting magnets, permanent magnets, and gradient coils, which account for approximately 50% of the cost of MRI core components [1] - As of the date of the prospectus, the major shareholders include Xu Jianyi (41.51%), Xu Hui (4.36%), and Xu Dianbo (4.36%), with Xu Hui controlling an additional 9.68% of voting rights through investments, leading to a total control of 59.92% by the Xu family [3] Group 2: IPO and Fund Utilization - Jianxin Superconducting plans to raise 865 million yuan through its IPO, with funds allocated for projects including the annual production of 600 sets of liquid helium-free superconducting magnets (275 million yuan), a technical upgrade project for high-field medical superconducting magnets (260 million yuan), new superconducting magnet R&D (240 million yuan), and working capital supplementation (9 million yuan) [4] - The company has projected sales of superconducting products for the years 2022 to mid-2025 to be 181 units, 246 units, 245 units, and 159 units respectively, with an existing production capacity of 300 units per year for superconducting magnets [5] Group 3: Financial Considerations - The company has planned cash dividends of 10 million yuan, 19.9997 million yuan, 19.9996 million yuan, and 19.9996 million yuan from 2021 to 2024, indicating a consistent return to shareholders [4][5] - As of December 31, 2024, the company estimates a cash balance of 62.9878 million yuan, with average monthly cash expenditures of 50.3047 million yuan, allowing for a working capital supplementation of 12.6831 million yuan [5]