三、请说明员工持股平台办理工商变更登记手续的进展情况。 四、请说明本次拟参与"全流通"股东所持股份是否存在被质押、冻结或其他权利瑕疵的情形。 招股书显示，曦华科技是一家端侧AI芯片与解决方案提供商。公司的智能显示芯片及解决方案主要有 AIScaler及STDI芯片;而智能感控芯片及解决方案主要有TMCU、通用MCU、触控芯片及智能座舱解决 方案。公司的产品已获多家主流汽车OEM及全球知名消费电子品牌采用，已量产的芯片产品组合可以 满足客户在消费电子、汽车行业及具身智能等新兴市场的不同需求。 证监会请曦华科技补充说明以下事项，请律师核查并出具明确的法律意见： 一、请说明备案材料对控股股东认定结果不一致的原因及认定标准，并就控股股东的认定情况出具明确 结论性意见。 二、请说明最近12个月内新增股东入股价格的定价依据及公允性，该等入股价格之间存在差异的原因及 其合理性以及税费缴纳情况，是否存在入股对价异常，并就是否存在利益输送出具明确结论性意见。 1月23日，中国证监会发布《境外发行上市备案补充材料要求(2026年1月19日—2026年1月23日)》。中 国证监会国际司共对3家企业出具补充材料要求，其中，要求曦华科 ...

Core Viewpoint - Shenzhen Xihua Technology Co., Ltd. has submitted its listing application to the Hong Kong Stock Exchange, with Agricultural Bank of China International as its sole sponsor. The company specializes in edge AI chips and solutions, with products adopted by major automotive OEMs and globally recognized consumer electronics brands [1]. Financial Performance - The company reported net losses of RMB 129 million, RMB 153 million, RMB 81 million, and RMB 63 million for the years 2022, 2023, 2024, and the first nine months of 2025, respectively [2][3]. - Revenue figures for the same periods were RMB 87 million, RMB 150 million, RMB 244 million, and RMB 240 million, with gross margins of 35.7%, 21.5%, 28.4%, and 22.1% respectively [2][3]. Product Offerings - Xihua Technology provides a comprehensive range of edge AI chips and solutions, including smart display chips (AI Scaler and STDI chips) and smart sensing control chips (TMCU, general MCU, touch chips, and smart cockpit solutions) [2]. Research and Development - The company has been investing heavily in research and development, with expenditures of RMB 114 million, RMB 125 million, RMB 87 million, and RMB 67 million for the years 2022, 2023, 2024, and the first nine months of 2025, respectively [4]. Customer Concentration Risk - Xihua Technology faces concentration risk as a significant portion of its business relies on a few major clients. The largest client contributed revenues of RMB 67 million, RMB 87 million, RMB 162 million, and RMB 90 million for the respective years, accounting for 76.7%, 57.9%, 66.5%, and 37.4% of total revenue [5][6]. - The revenue from the top five clients for the same periods was RMB 78 million, RMB 118 million, RMB 217 million, and RMB 197 million, representing 89.9%, 78.6%, 88.8%, and 82.2% of total revenue [6]. Fundraising Purpose - The funds raised from the listing will be used to enhance the company's R&D capabilities for existing product lines, develop next-generation chips for AMOLED touch and audio drivers, build automotive electronic module production facilities, expand global market influence, and serve as working capital for general corporate purposes [6].