弥富科技北交所IPO过会，公司业绩的稳定性及可持续性被追问

Group 1 - The core viewpoint of the article is that Yifu Technology (Zhejiang) Co., Ltd. has successfully passed the IPO review on January 22, with plans to raise approximately 159 million yuan [1][2] - Yifu Technology specializes in the research, production, and sales of key components for automotive fluid pipeline systems and other plastic parts, with products applicable to both new energy vehicles and traditional fuel vehicles [1] - The company's main products include quick connectors, various types of joints, fasteners, sensors, and guide rails [1] Group 2 - The company plans to raise around 159 million yuan through its IPO [2] - The listing committee has requested Yifu Technology to clarify the accuracy and reasonableness of its revenue recognition based on sales, accounts receivable, and payment situations with major customers [2] - The company is also required to explain the stability and sustainability of its performance in light of the automotive industry's declining policies and the measures it has taken in response [2]