优迅股份科创板IPO10月15日二度上会
Bei Jing Shang Bao·2025-10-12 03:00

Core Viewpoint - Xiamen Youxun Chip Co., Ltd. is set to undergo a second review for its IPO on the Sci-Tech Innovation Board on October 15, following a previous postponement of its application [1] Group 1: Company Overview - Youxun specializes in the research, design, and sales of optical communication front-end transceiver chips [1] - The company aims to raise approximately 809 million yuan through this IPO [1] Group 2: IPO Review Process - The first review on September 19 resulted in a postponement, with the listing committee requesting clarification on several key issues [1] - The committee asked Youxun to address potential risks related to declining gross margins, sustainability of operating performance, and the company's product structure and market development [1] - Additional inquiries included the disclosure of any undisclosed related party relationships and the stability of the actual controller's control rights, given the low shareholding ratio and historical shareholding changes [1] - The committee also required an explanation of whether the accounting treatment of share-based payments complies with accounting standards [1]