昨天两家IPO获受理，今年至今获受理共33家

Core Viewpoint - The article discusses the recent IPO applications of Guangzhou Kelaire Medical Equipment and Ningbo Huikang Industrial Technology, highlighting their financial performance and business operations, as well as their major clients and fundraising plans [1][13]. Group 1: Guangzhou Kelaire Medical Equipment - The company is a provider of medical device solutions in radiation therapy and rehabilitation, with a focus on developing, producing, and selling radiation positioning devices and rehabilitation aids [4]. - The company has a registered capital of 61.8 million yuan and has been recognized as a national-level specialized and innovative "little giant" enterprise [3]. - In the reporting period, the company achieved operating revenues of 233.26 million yuan, 238.21 million yuan, and 285.35 million yuan for the years 2022, 2023, and 2024 respectively, with net profits of 63.60 million yuan, 57.40 million yuan, and 61.11 million yuan [6]. - The company has a relatively low customer concentration, with the top five customers accounting for 17.30% of total revenue in 2024 [9]. - The first major client is an American company, Kelaire, which accounts for 6.81% of the revenue in 2024 [10]. Group 2: Ningbo Huikang Industrial Technology - The company specializes in refrigeration equipment, including ice machines, refrigerators, and cold cabinets, and has been recognized as a national high-tech enterprise [14]. - The registered capital of the company is over 111.26 million yuan, and it has shown continuous revenue growth, achieving 1.93006 billion yuan, 2.49335 billion yuan, and 3.20378 billion yuan in operating revenues for 2022, 2023, and 2024 respectively [16]. - The first major client is a Canadian company, Curtis, which accounted for 22.05% of the revenue in 2024 [20]. - The company plans to raise 1.79655 billion yuan through its IPO for various projects, including product development and production capacity expansion [21].