Core Viewpoint - Shenyang Guantai Vacuum Technology Co., Ltd. (referred to as "Guantai Vacuum") has had its IPO meeting postponed, raising concerns regarding revenue recognition practices and project acceptance timelines [1] Group 1: Company Overview - Guantai Vacuum specializes in the research, manufacturing, and sales of vacuum equipment, demonstrating integrated capabilities from independent design to manufacturing delivery [1] - The company aims to raise approximately 168 million yuan through its IPO [1] Group 2: IPO Review and Concerns - The listing committee has requested Guantai Vacuum to verify the status of projects that have not been accepted for over one year after delivery, detailing shipment times, receipt times, debugging times, initial acceptance times, and on-site service times [1] - The committee has raised questions about the accuracy and sufficiency of revenue recognition, particularly for projects with delivery to acceptance times exceeding 15 months, requiring clarification on major contract terms and performance [1] - Guantai Vacuum is also asked to provide details on its contract with Jiangsu Pacific Quartz Co., Ltd., including the main content of the contract, execution status, and any subsequent breach handling processes [1]