《每日经济新闻》记者注意到，安达股份在报告期内(2021~2023年以及2024年上半年)曾存在使用劳务 派遣用工不合规的情况，在相关事项整改之前，截至2023年8月31日，安达股份的劳务派遣用工人数占 比超过四成。 此外，招股书显示，安达股份在2022年对其第二大供应商兰溪市博远金属有限公司(以下简称博远金属) 的采购金额为6658.04万元，较安达股份挂牌新三板时公开转让说明书披露的金额高出近1000万元。 主营业务毛利率持续上涨 安达股份主要从事汽车铝合金精密压铸件的研发、生产和销售，主要产品包括油底壳类和罩盖类等动力 传动系统零部件、逆变器壳体和电机壳体等新能源三电系统零部件以及悬置支架等悬挂系统零部件。 近期，湖州安达汽车配件股份有限公司(以下简称安达股份)正冲刺北交所IPO(首次公开募股)。 招股说明书(申报稿)(以下简称招股书)显示，安达股份2023年和2024年上半年的主营业务毛利率在逐步 上升，但同期同行业可比公司的毛利率平均水平在逐步下降。 在外协供应商中，湖州众焱机械有限公司在2024年5月前是安达股份前员工所控制的公司，目前该公司 已注销；浙江华力汽车配件科技有限公司的总经理及股东戴斌 ...

Core Viewpoint - Andar Automotive Parts Co., Ltd. is pursuing an IPO on the Beijing Stock Exchange, showing a rising gross profit margin in its main business despite a declining average margin among comparable companies in the industry [1][2]. Group 1: Financial Performance - The gross profit margins for Andar from 2021 to the first half of 2024 are reported as 10.25%, 10.15%, 15%, and 18.17% respectively, indicating a continuous increase influenced by product structure, sales prices, and costs [2]. - In contrast, the average gross profit margins of comparable companies in the same period are 20.76%, 19.40%, 17.54%, and 17.24%, showing a downward trend [2]. Group 2: Labor Practices - The proportion of labor dispatch workers at Andar was over 40% as of August 31, 2023, with non-compliance issues noted in previous years [3]. - The average cost of labor dispatch workers was reported to be 23.93% lower than that of formal production employees [3]. Group 3: Supplier Relationships - Andar's second-largest supplier in 2022 was Lanxi Boyuan Metal Co., Ltd., with a procurement amount of 66.58 million yuan, which is nearly 10 million yuan higher than previously disclosed figures [5][7]. - Discrepancies were noted in procurement data, with Andar reporting a lower procurement amount for Boyuan Metal in earlier disclosures [7]. Group 4: Outsourcing and Related Parties - Andar has utilized external processing methods, with procurement amounts for outsourcing reported as 38.71 million yuan, 33.73 million yuan, 14.76 million yuan, and 3.08 million yuan over the specified periods [4]. - The company has shifted its electricity procurement to a related party, with amounts of 28.43 million yuan and 12.88 million yuan for 2023 and the first half of 2024 respectively [7].

公证天业会计师事务所(特殊普通合伙) 对深圳证券交易所《关于对十堰市泰祥实业股份有 限公司的重组问询函》的回复 公证天业会计师事务所(特殊普通合伙) 对深圳证券交易所《关于对十堰市泰祥实业股份有 限公司的重组问询函》的回复 深圳证券交易所: 由十堰市泰祥实业股份有限公司(以下简称"泰祥股份")转来的贵所《 关于对十堰市泰祥实业股份有限公司的重组间询函》（创业板非许可类重组问 询函(2023)第2号,以下简称问询函)奉悉。我们已对问询函中要求申报会计 师核查并发表明确意见的事项进行了专项核查,现对有关事项专项说明如下: 一、报告期内,宏马科技向前五大客户销售实现的营业收入合计占比分别为 87.74%、82.59%、78.13%,其中,第一大客户为一汽集团,其余四大客户分别 为上海大众动力总成有限公司、蒂森克虏伯、上汽大众和华域皮尔博格泵技术有 限公司等。宏马科技取得的供应商资质认证共计 18 项,其中一级、二级、三级 供应商资质分别为 5 项、11 项、2 项。 (1) 请补充说明宏马科技各级供应商资质的取得过程,需要满足的研发等 具体能力标准和要求。 | 序号 | 客户名称 | 所属集团 | 取得时间 | | ...