Implementation letter of feedback on issuance and registration
Audit letter [2022] No. 020083 Zhuhai Enpower Electric Co.Ltd(300681) :
In accordance with the relevant provisions of the measures for the administration of securities issuance and registration of companies listed on the gem (for Trial Implementation) and the review rules for securities issuance and listing of companies listed on the gem of Shenzhen Stock Exchange, your company has entered the registration link of the CSRC. The feedback on the registration process of the CSRC is hereby forwarded to your company. Please implement it and submit a reply within five working days. The reply content must be disclosed in the form of temporary announcement. If the reply involves amending the prospectus, please indicate it in bold italics. If the feedback involves the exemption of information disclosure, please put forward it within one working day. After receiving the reply and updated application documents, the exchange shall submit them to the CSRC.
The reply of the issuer, the sponsor and the securities service institution is an integral part of the application documents for issuance and listing. The issuer, the sponsor and the securities service institution shall ensure that the reply is true, accurate and complete.
Appendix: feedback on registration of CSRC
Shenzhen Stock Exchange listing Examination Center
April 23, 2022
Appendix: feedback on registration of CSRC
About Zhuhai Zhuhai Enpower Electric Co.Ltd(300681) Electronics Co., Ltd
Notification letter of inquiry questions in the registration stage of gem Shenzhen Stock Exchange listing Audit Center:
Recently, our department reviewed the refinancing application documents of Zhuhai Zhuhai Enpower Electric Co.Ltd(300681) Electronics Co., Ltd. In accordance with Article 30 of the measures for the administration of securities issuance and registration of companies listed on the gem (for Trial Implementation) and other relevant provisions, we hereby send you the questions that need to be asked. It is suggested to send them in time and require the company to implement them in a standardized manner.
Attachment: Zhuhai Zhuhai Enpower Electric Co.Ltd(300681) Electronics Co., Ltd
Issuance supervision department
February 19, 2024
enclosure:
During the reporting period, the issuer’s net profit fluctuated greatly. Please further explain: (1) analyze the structure of operating income in the reporting period in combination with the issuer’s shift from the field of micro low-speed vehicles to the field of new energy vehicles and special vehicles, and quantitatively explain the reasons for the change of operating income and its authenticity and rationality in combination with the actual operation of the initial raised investment project and the capacity utilization of each main product; (2) Quantitatively analyze the influence of sales quantity, unit price and unit cost (raw materials, labor and manufacturing expenses) in the factors of gross profit margin change in the reporting period according to motor controller, power supply assembly, drive assembly and DC-DC converter; Comparability analysis of gross profit margin in 2020 after excluding transportation cost; (3) Quantitatively analyze whether various expenses in the reporting period match the company’s operating and operating income; (4) Whether the change trend of gross profit margin during the reporting period is consistent with that of comparable companies in the same industry, and whether the fluctuation of expense rate during the period is consistent with that of comparable companies in the same industry; (5) In combination with the R & D and supply of parts and components for various models of the issuer’s main customers during the reporting period, supplement the reasons and rationality for the sales changes of main customers and new customers, and ask the sponsor to explain the key customer verification procedures.
The recommendation institution and the accountant are invited to check and give their opinions.
