随着受理关口的打开，不少此前折戟的IPO项目正奔往沪深市场。 信风注意到，今年以来获得受理的惠科股份有限公司、南通联亚药业股份有限公司、浙江欣兴工具股份有限公司（下称"欣兴工具"）等 项目，均是二度冲刺沪深IPO。 欣兴工具正是从主板转战至创业板，业绩已足具规模。 2022年至2024年，欣兴工具的收入分别为3.91亿元、4.25亿元和4.67亿元，同期净利润分别为1.72亿元、1.77亿元和1.85亿元。 欣兴工具前度IPO过程中备受诟病处在于其100%股权均由实控人家族持有，给内控制度的有效性等带来挑战。 为此，欣兴工具已通过引入外部股东将实控人家族的持股比例降低至92.65%，为此番IPO扫清股权结构争议。 不过仍有问题待解。 欣兴工具实控人与其第一大客户海盐三环进出口有限公司（下称"三环进出口"）实控人吴月生等当地的企业联合开设了海盐欣兴小额贷 款有限公司（下称"欣兴小贷"）。 不仅如此，欣兴工具的部分供应商亦与欣兴小贷有着业务往来。 扫清股权集中障碍？ 早在2023年6月，欣兴工具就曾向上交所递交主板上市申请，但历时1年多后便主动撤单。 相比前度IPO，欣兴工具此番准备确实更为充分。 一方面，欣兴工 ...

Core Viewpoint - Zhejiang Xinxing Tool Co., Ltd. has received acceptance for its IPO on the ChiNext board, indicating a significant step towards public listing and capital raising [1]. Company Overview - The company primarily engages in the research, development, production, and sales of drilling tools within the hole processing tool sector [2]. - The IPO aims to raise 560 million yuan, with the funds primarily allocated for the construction of a digital factory for precision CNC tool fixtures [2]. Fundraising Purpose - The total amount intended for the precision CNC tool fixture digital factory construction project is 56 million yuan [3]. Financial Performance - Projected revenues for 2022 to 2024 are 391 million yuan, 425 million yuan, and 467 million yuan, respectively, showing a growth of 9.88% in 2024 [3]. - Projected net profits for the same period are 172 million yuan, 177 million yuan, and 185 million yuan, reflecting a year-on-year increase of 4.53% in 2024 [3]. - Key financial metrics for 2024 include: - Revenue: 46,727.27 million yuan - Net profit attributable to shareholders: 18,547.28 million yuan - Basic earnings per share: 2.47 yuan - Weighted average return on equity: 16.70% [3].