创达新材北交所IPO过会，6300万元补流必要性和合理性遭问询

Core Viewpoint - Wuxi Chuangda New Materials Co., Ltd. has successfully passed the IPO review, aiming to raise approximately 300 million yuan for the construction of a production line for semiconductor packaging materials, a research and development center, and to supplement working capital [3]. Financial Performance - The company reported operating revenues of 311 million yuan, 345 million yuan, 419 million yuan, and 211 million yuan for the years 2022, 2023, 2024, and the first half of 2025, respectively [7]. - The net profit attributable to the parent company for the same periods was 22.73 million yuan, 51.47 million yuan, 61.22 million yuan, and 33.18 million yuan [7]. - For the first nine months of 2025, the company achieved operating revenue of 323 million yuan, representing a year-on-year growth of 8.84%, and a net profit of 52.94 million yuan, with a year-on-year increase of 22.20% [8]. Business Model and Operations - The company's main business includes the research, production, and sales of high-performance thermosetting composite materials, with key products such as epoxy molding compounds, liquid epoxy packaging materials, organic silicone gels, phenolic molding compounds, and conductive silver pastes [6]. - The company provides cleanroom engineering materials and services for the electronics industry, indicating a diversified approach in its operations [6]. IPO Details - The IPO was accepted on June 30, 2025, and entered the inquiry stage on July 24, 2025 [3]. - The company plans to use the raised funds for the construction of a production line with an annual capacity of 12,000 tons for semiconductor packaging materials, as well as for the establishment of a research and development center and to supplement working capital of 63 million yuan [6].