Group 1 - The company, Guangdong Jinge New Materials Co., Ltd., is undergoing an IPO review process at the Beijing Stock Exchange, with CICC as the sponsor and Tianjian Accounting Firm as the auditor [2] - Established in 2012, the company has a registered capital of 66.952 million yuan and is recognized as a national-level specialized and innovative small giant enterprise engaged in the R&D, production, and sales of functional materials [2] - The chairman and general manager, Huang Chaoliang, directly holds 57.96% of the company's shares and controls a total of 73.22% of the company through his investment in Jinwo Investment [2] Group 2 - The Beijing Stock Exchange has raised concerns regarding the company's actual production capacity of functional powder materials exceeding the approved environmental capacity, questioning the compliance and safety risks associated with this overcapacity [3] - The company has reported investment projects, including new automatic mixing and feeding production lines and the expansion of its second factory, which have procedural deficiencies related to environmental protection, filing, and energy-saving reviews [3] - The exchange has requested a detailed list of these investment projects, including the background and timeline of the procedural deficiencies, potential penalties, and the effectiveness of corrective measures taken [3]