昨天两家IPO获受理，今年至今获受理共33家

Core Viewpoints - The article discusses the IPO acceptance of Guangzhou Kelaire Medical Equipment and Ningbo Huikang Industrial Technology, highlighting their financial performance and market positioning for 2024 [1][12]. Group 1: Guangzhou Kelaire Medical Equipment Co., Ltd. - The company specializes in radiation therapy and rehabilitation treatment medical devices, with a focus on developing, producing, and selling radiation positioning devices and rehabilitation aids [3]. - The company has achieved a net profit of 61.11 million yuan for 2024, with revenues of 285.35 million yuan, showing slight fluctuations in performance over the past three years [5][6]. - The company holds 120 patents, including 30 invention patents, and has established a lean production line to meet customer demands [3][5]. - The first major customer is an American company, Kelaire, which accounts for 6.81% of the company's revenue in 2024 [8][9]. - The company plans to raise 299.13 million yuan through its IPO, with funds allocated for various projects including the construction of a headquarters for radiation positioning and rehabilitation products [11]. Group 2: Ningbo Huikang Industrial Technology Co., Ltd. - The company focuses on the research, production, and sales of refrigeration equipment, including ice machines and refrigerators, and has been recognized as a national high-tech enterprise [13]. - The company reported a net profit of 442.29 million yuan for 2024, with revenues reaching 3.20378 billion yuan, indicating continuous growth over the past three years [15][17]. - The first major customer is Curtis, a Canadian company, which accounted for 22.05% of the company's revenue in 2024 [18][19]. - The company aims to raise 1.79655 billion yuan through its IPO, with funds designated for multiple projects [20].