转自：北京日报客户端 排队逾两年，株洲科能新材料股份有限公司（以下简称"株洲科能"）科创板IPO于近日宣告终止。据同 花顺iFinD统计，今年以来，共有98家企业IPO折戟，从申报板块来看，北交所撤单企业数量居首，为37 家。从中介机构来看，98宗IPO项目中，由天健会计师事务所（特殊普通合伙）（以下简称"天健"）审 计的数量最多，共24家；容诚会计师事务所（特殊普通合伙）（以下简称"容诚"）审计项目数量次之， 为15家。此外，北京商报记者注意到，上述年内撤单的IPO企业中，包括德斯泰、钵施然在内的多家企 业已非首次向A股市场发起冲击。 从冲击上市历程来看，株洲科能科创板IPO于2023年6月21日获得受理，同年7月17日进入问询阶段。不 过在问询阶段排队逾两年时间，公司却始终未等来上会机会。 业绩表现方面，2022—2024年，株洲科能营收分别约6.79亿元、6.09亿元、7.87亿元；对应实现归属净 利润分别约5089.57万元、4294.49万元、7082.31万元。 对于本次IPO撤单的具体原因等问题，北京商报记者向株洲科能方面发去采访函进行采访，公司方面表 示，本次撤回IPO申请，是根据自身业务发展 ...

排队逾两年，株洲科能新材料股份有限公司（以下简称"株洲科能"）科创板IPO于近日宣告终止。据同 花顺iFinD统计，今年以来，共有98家企业IPO折戟，从申报板块来看，北交所撤单企业数量居首，为37 家。从中介机构来看，98宗IPO项目中，由天健会计师事务所（特殊普通合伙）（以下简称"天健"）审 计的数量最多，共24家；容诚会计师事务所（特殊普通合伙）（以下简称"容诚"）审计项目数量次之， 为15家。此外，北京商报记者注意到，上述年内撤单的IPO企业中，包括德斯泰、钵施然在内的多家企 业已非首次向A股市场发起冲击。 对于本次IPO撤单的具体原因等问题，北京商报记者向株洲科能方面发去采访函进行采访，公司方面表 示，本次撤回IPO申请，是根据自身业务发展规划需要、经与监管部门充分沟通后作出的决定。公司战 略目标推进与生产经营活动一切正常，目前暂无需要对外公开补充披露信息。 伴随株洲科能IPO撤单，据同花顺iFinD统计，年内宣布终止IPO的企业数量达到98家。从拟申报板块来 看，北交所年内IPO撤单企业数量居首，为37家，占比约37.76%。此外，有31家IPO终止企业原申报沪 深主板上市，26家申报创业板，还有 ...

Core Viewpoint - The recent trend of IPO withdrawals has raised concerns, with 72 companies terminating their IPO applications this year, primarily due to material withdrawal, with over 40% of these companies originally planning to list on the Shenzhen Stock Exchange [1][5]. Group 1: IPO Withdrawals - Two notable companies, Zhongchuan Shuangrui (Luoyang) Special Equipment Co., Ltd. and Guangdong Shunde Rural Commercial Bank Co., Ltd., have recently withdrawn their IPO applications after long waiting periods, with the former having been approved for 8 months and the latter waiting for 6 years [1][2]. - As of July 9, 2023, a total of 72 companies have terminated their IPO applications this year, with the Shenzhen Stock Exchange seeing the highest number at 29, followed by the Shanghai Stock Exchange with 16 and the Beijing Stock Exchange with 27 [5][6]. - Among the withdrawn applications, four companies had been waiting for over 5 years, including Shunde Rural Commercial Bank, Zhejiang Destai New Materials Co., Ltd., Guangzhou Bank, and China Tea Co., Ltd. [6]. Group 2: Reasons for Withdrawal - The reasons for these withdrawals include policy changes, shifts in industry profitability, and changes in company operations, with some companies potentially facing reports of misconduct [1][11]. - Zhongchuan Shuangrui's IPO was halted due to a lack of registration submission after passing the review, with concerns raised about its related party transactions and independence during the review process [3]. - Shunde Rural Commercial Bank faced extensive feedback from the regulatory body, including 62 issues related to information disclosure and asset quality, leading to its eventual withdrawal after years of waiting [4]. Group 3: Impact of On-Site Inspections - Several companies that withdrew their IPO applications had been subject to on-site inspections, with all five companies from the first batch of inspections in 2023 ultimately withdrawing their applications [12]. - Companies that faced on-site inspections and subsequently withdrew their applications have also faced penalties for various violations, including undisclosed internal control deficiencies [13].

Core Insights - The recent withdrawal of IPO applications by two companies has raised concerns about the overall health of companies in the IPO pipeline [1][2] - A total of 72 companies have terminated their IPO applications this year, with over 40% of these originally planning to list on the Shenzhen Stock Exchange [1][3] Group 1: Company-Specific Withdrawals - Zhongchuan Shuangrui (Luoyang) Special Equipment Co., Ltd. withdrew its IPO application after being in the review process for 8 months, originally aiming to raise 654 million yuan [2] - Guangdong Shunde Rural Commercial Bank has been in the IPO queue for 6 years, facing numerous regulatory hurdles and ultimately choosing to withdraw its application [2][3] Group 2: General Trends in IPO Withdrawals - Among the 72 companies that have withdrawn their IPO applications this year, 29 were from the Shenzhen Stock Exchange, 16 from the Shanghai Stock Exchange, and 27 from the Beijing Stock Exchange [3] - Four companies have been in the IPO queue for over 5 years, indicating a significant backlog in the IPO process [3] Group 3: Regulatory and Compliance Issues - Companies that have faced prolonged delays in their IPO processes may be experiencing underlying issues, including regulatory scrutiny and compliance failures [6][7] - The trend of companies withdrawing their IPO applications after being subjected to on-site inspections suggests a growing concern over compliance and governance standards [6][7]