一家需要将净利润数据大幅修正超过60%的公司，很难让投资者相信其递交给交易所的下一份财报不会 是"未完待续"的修订版。 在IPO申请获受理的前几天，佳能科技收到一份来自山东证监局的警示函，这为其上市征程蒙上了浓重 阴影。 灭菌培养架业务成为最大疑点。报告期内，佳能科技向山东七河生物及其关联方销售灭菌培养架等金属 制品，累计形成收入约5000万元。 警示函直指两大问题：一是会计差错更正幅度惊人，二是关联交易未及时审议披露。 然而，这项业务在2021年和2022年的毛利率分别为-5.74%和15.44%，两年总计毛利竟不足4万元。更令 人费解的是，佳能科技在2022年曾协助七河生物的关联方进行转贷，总计1000万元。 2024年4月，佳能科技对2021年和2022年的财务报表进行了大幅调整。其中，2021年的净利润从1808.43 万元被向下调整为705.87万元，调减幅度高达60.96%；2022年的净利润则从1713.80万元调整为2308.54 万元，调增34.70%。 如此巨额的修正，特别是对上市关键期财务数据的调整，令市场哗然。这不仅是简单的会计差错，更暴 露出公司财务核算基础薄弱和内控体系存在缺陷。 ...

Group 1 - Canon Technology (佳能科技) has withdrawn its IPO application for the Beijing Stock Exchange, which was previously in a "suspended" review status since June 30, 2025 [1] - The company aimed to raise 248 million yuan through its IPO for projects including an industrial vibration damping safety system, energy-saving heat transfer equipment manufacturing, a research and development center, and working capital [1] - The company experienced a significant decline in performance, reporting a revenue of 120 million yuan in the first half of 2023, a year-on-year decrease of 34.37%, and a net profit of 10.34 million yuan, down 57.74% year-on-year [1] Group 2 - Canon Technology was established in 1998 and focuses on the research, design, production, and sales of energy-saving and environmentally friendly heat exchange equipment and pipeline support products [3] - The company was listed on the New Third Board in August 2019 and is controlled by its chairman, Yang Liyong, who holds 61.23% of the voting rights [3] - The company’s metal products revenue has significantly decreased, with reported revenues of 32.68 million yuan, 13.29 million yuan, 4.77 million yuan, and 0.31 million yuan over the reporting periods, primarily from sales to Shandong Qihe Biotechnology Co., Ltd. [3][4] Group 3 - Canon Technology has engaged in the production of sterilization culture racks, which are essential for Shandong Qihe's operations in the edible fungus industry, requiring precise standards and automation capabilities [4] - The company assisted a client in obtaining a loan for operational needs, which involved a contract worth approximately 25.05 million yuan for the sale of culture and sterilization racks [5] - Canon Technology holds a minor stake in Zibo Zichuan Rural Commercial Bank, with its actual controller serving as a supervisor at the bank [5]