科创板折戟一年后，锦艺新材携原班人马重启IPO

Group 1 - The company Jin Yi New Materials is restarting its IPO process after a previous attempt was terminated in February 2025 due to withdrawal by the company and its sponsor [4]. - The IPO guidance agreement was signed on February 10, 2026, with Guosen Securities as the guiding institution, Shanghai Jintiancheng Law Firm as the legal advisor, and Rongcheng Accounting Firm as the accounting firm [3][4]. - Jin Yi New Materials focuses on innovative technology research and industrial application in the new materials sector, specializing in advanced inorganic non-metallic powder materials [4]. Group 2 - The company's main products include electronic information functional materials, thermal conductive and heat dissipation functional materials, coating functional materials, and other emerging functional materials [4]. - Electronic information functional materials are primarily used in various types of copper-clad laminates, including IC substrates, while thermal conductive materials are mainly applied in high thermal conductivity adhesives or ceramic heat dissipation substrates [4].