金星啤酒三次冲击上市！突击分红2亿元，曾欠缴社保公积金2190万

Group 1 - The core point of the article is that Jin Xing Brewery, a company with over 40 years of history, is preparing for an IPO, leveraging its unique flavors of craft beer to attract younger consumers [2][3]. - Jin Xing Brewery has recently submitted its prospectus to the Hong Kong Stock Exchange, highlighting its innovative products like "Jin Xing Mao Jian" and "Jasmine Tea" flavored beers, which have contributed significantly to its revenue [2]. - The company reported a revenue of 3.77 billion yuan from its craft beer segment in the second half of 2024, accounting for over 50% of its total revenue, with total revenue exceeding 11 billion yuan and net profit surpassing 3 billion yuan in the first nine months of 2025 [2][3]. Group 2 - Jin Xing Brewery has faced a challenging path to listing, marking its third attempt after previous failures due to issues related to equity and funding [3]. - The company has diversified into various businesses, including cattle farming and real estate, before refocusing on its core beer production, which led to the successful launch of its craft beer line [3]. - Governance concerns are raised as the company is a family-run business, with the founder and his son holding over 90% control, and a significant dividend payout of 2.29 billion yuan prior to the IPO [3][4].