鸿仕达北交所IPO过会，公司业绩可持续性等遭追问

Group 1 - The core viewpoint of the article is that Kunshan Hongshida Intelligent Technology Co., Ltd. has successfully passed the IPO review on January 30, with plans to raise approximately 217 million yuan [1][1][1] - The company specializes in the research, production, and sales of intelligent automation equipment, flexible production lines, and related accessories and consumables [1][1][1] - The IPO application was accepted on June 25, 2025, indicating a timeline for the company's public offering [1][1][1] Group 2 - The listing committee requested that the company clarify the accuracy of revenue recognition based on contract terms, actual customer acceptance times, and payment timelines [1][1][1] - The committee also required the company to quantify its core competitive advantages compared to major competitors, considering its core technology iterations, actual applications, R&D expenses, and technological reserves [1][1][1] - This analysis is aimed at further explaining the sustainability of the company's performance [1][1][1]