邦泽创科IPO：实控人表决权近73%，陈赤曾拆借资金110万元

Core Viewpoint - Guangdong Bangze Chuangke Electric Co., Ltd. is preparing for its listing on the Beijing Stock Exchange, with East China Securities as the sponsor, focusing on office and household appliances [1] Company Overview - Bangze Chuangke's products are categorized into office appliances (shredders, laminators, and consumables) and household appliances (kitchen small appliances and lifestyle appliances) [1] - The company was established in March 2005 as Bangze Electronics and completed its shareholding reform in December 2020, currently listed on the New Third Board [1] Shareholding Structure - The actual controller of Bangze Chuangke is Chen Chi, who holds 34.26% of shares, along with Zhang Yong (22.96%) and Xu Ning (14.24%), totaling 72.83% of the voting rights [1][4] - Chen Chi has resigned as a director, and the company has a governance structure in place, although risks related to the actual controller's influence remain [4] Regulatory Concerns - The company has received regulatory attention due to financial data misreporting and internal control deficiencies, leading to a focus on its accounting practices [5] - Adjustments were made to financial statements for the years 2021 to 2024, affecting various asset and liability accounts [5][7] Financial Adjustments - Significant adjustments were made to the reported figures, including a reduction of 43.02 million yuan in right-of-use assets and a decrease in total assets by 96.45 million yuan [8][9] - The net profit adjustments from 2021 to the first half of 2024 showed changes of -275,400 yuan, -2,507,600 yuan, and 283,700 yuan, indicating the need for careful monitoring [7][9] Internal Control Issues - The company has faced multiple internal control issues, including improper accounting practices and related party transactions, with Chen Chi borrowing funds totaling 1.1 million yuan for operational turnover [10] - The company needs to address how it will prevent similar issues in the future, which is a point of focus for the Beijing Stock Exchange [10]