元创股份IPO过会，是否充分揭示业绩下滑风险遭问询

Group 1 - Yuanchuang Co., Ltd. specializes in the research, production, and sales of rubber track products [2] - The company’s IPO was accepted by the Shenzhen Stock Exchange on June 26, 2023, and entered the inquiry phase on July 18, 2023 [2] - Yuanchuang plans to raise approximately 485 million yuan, with funds allocated for production base construction, technology center development, and working capital supplementation [2] Group 2 - The Shenzhen Stock Exchange's listing committee requested Yuanchuang to explain the impact of market competition, order status, pricing mechanisms, return policies, raw material price fluctuations, technological level, industry position, and downstream industry trends on the company's revenue, gross margin, and net profit for 2025 [2] - The committee also emphasized the need for the company to adequately disclose risks related to performance decline [2]