长裕集团主板IPO过会，公司内控制度是否健全等遭追问

Group 1 - The core viewpoint of the article is that Changyu Group has successfully passed the IPO review by the Shanghai Stock Exchange, aiming to raise approximately 700 million yuan [1] - Changyu Group is primarily engaged in the research, production, and sales of zirconium products, specialty nylon products, and fine chemical products [1] - The IPO application was accepted on May 21, 2025, and entered the inquiry stage on June 13 of the same year [1] Group 2 - The listing committee requested Changyu Group to explain the trends in gross profit margins for zirconium and specialty nylon products during the reporting period, as well as the differences in gross profit margins between domestic and foreign sales [1] - The committee also asked for an analysis of potential risks related to a significant decline in overall operating performance due to decreasing product gross margins, considering industry development, trade environment, and competitive trends [1] - Additionally, the committee required Changyu Group to clarify the reasons for adjustments related to accounting errors during the reporting period, and to assess the effectiveness of internal control systems regarding revenue recognition, delivery and inventory management, R&D expenses, and fund management [1]