竞彩网

泛亚卫浴:多家重要外协厂同时成立还是个体户

近日,杭州(zhou)泛亚(ya)卫(wei)(wei)浴(yu)股份(fen)有限公司(以下简称“泛亚(ya)卫(wei)(wei)浴(yu)”)披露(lu)了招股说明书(shu),拟登陆深交所主板,募集资(zi)金5.68亿(yi)元(yuan),投入(ru)厨卫(wei)(wei)产(chan)品(pin)(pin)智能制造(zao)生(sheng)产(chan)基(ji)地建造(zao)项(xiang)目、厨卫(wei)(wei)研发中心及信息化(hua)建设项(xiang)目、卫(wei)(wei)浴(yu)产(chan)品(pin)(pin)智能制造(zao)改扩建项(xiang)目等(deng)。

《竞彩(cai)网(wang)报》明镜财经工作室记者注(zhu)(zhu)意到,泛亚卫浴的(de)(de)(de)前身“泛亚有限”成立时,为台(tai)港澳侨(qiao)投(tou)资企(qi)业,其(qi)(qi)(qi)曾经的(de)(de)(de)港资股东(dong)却在2003年4月(yue)(yue)被剔(ti)除解散,直到2018年12月(yue)(yue)才得以恢复注(zhu)(zhu)册,解散期(qi)间其(qi)(qi)(qi)是否仍享受台(tai)港澳侨(qiao)投(tou)资企(qi)业优惠(hui)政策引人(ren)关(guan)注(zhu)(zhu)。另外,公司(si)报告期(qi)内重要“外协加(jia)工厂商”中竟然有三名为自然人(ren),他(ta)们(men)同属(shu)一个街道,又(you)于同一天成立“个体(ti)企(qi)业”,而且企(qi)查查显(xian)示(shi),其(qi)(qi)(qi)中一家自己(ji)公布(bu)的(de)(de)(de)营收数(shu)据与(yu)泛亚卫浴招股书(shu)中向其(qi)(qi)(qi)采购数(shu)据相去甚远,他(ta)们(men)之间的(de)(de)(de)关(guan)系与(yu)经营数(shu)据真实(shi)性(xing)都惹人(ren)遐想(xiang)。

公司刚成立“港资股东”就解散

泛(fan)亚卫浴的(de)前(qian)身为(wei)泛(fan)亚有(you)(you)限(xian),根据招股书其(qi)(qi)成立于2002年(nian)12月,注(zhu)册资(zi)(zi)(zi)(zi)(zi)本为(wei)108万(wan)(wan)美(mei)元(yuan),由(you)叶如君、张鲁(lu)蒙、惠邦(bang)有(you)(you)限(xian)共同出(chu)资(zi)(zi)(zi)(zi)(zi)设立,其(qi)(qi)中(zhong)惠邦(bang)有(you)(you)限(xian)出(chu)资(zi)(zi)(zi)(zi)(zi)32.40万(wan)(wan)美(mei)元(yuan),占注(zhu)册资(zi)(zi)(zi)(zi)(zi)本的(de)30.00%。资(zi)(zi)(zi)(zi)(zi)料显(xian)示,惠邦(bang)有(you)(you)限(xian)于1992年(nian)在香港(gang)注(zhu)册成立,全部股份由(you)香港(gang)居民(min)(min)李果(guo)基及其(qi)(qi)配偶王春(chun)燕持有(you)(you)。2002年(nian)11月24日,泛(fan)亚有(you)(you)限(xian)取得浙江省人民(min)(min)政府核发的(de)《中(zhong)华人民(min)(min)共和(he)国台港(gang)澳侨投(tou)资(zi)(zi)(zi)(zi)(zi)企业批准(zhun)证书》。有(you)(you)意思(si)的(de)是,泛(fan)亚有(you)(you)限(xian)前(qian)脚才刚刚成立,其(qi)(qi)“港(gang)资(zi)(zi)(zi)(zi)(zi)股东”惠邦(bang)有(you)(you)限(xian)就在2003年(nian)4月被剔(ti)除解散。

但(dan)是需要指(zhi)出(chu)的(de)是,惠邦有(you)限(xian)在解散期间,2006年4月25日(ri),泛亚(ya)有(you)限(xian)董事会决议增(zeng)资(zi)(zi),将注册资(zi)(zi)本由108万(wan)(wan)美(mei)元(yuan)(yuan)变更为(wei)138万(wan)(wan)美(mei)元(yuan)(yuan),增(zeng)加注册资(zi)(zi)本30万(wan)(wan)美(mei)元(yuan)(yuan),其中叶如君、张鲁蒙、惠邦有(you)限(xian)以其在泛亚(ya)有(you)限(xian)的(de)2004 年度可用(yong)于分(fen)配利润分(fen)别(bie)增(zeng)资(zi)(zi)16.5万(wan)(wan)美(mei)元(yuan)(yuan)、4.5万(wan)(wan)美(mei)元(yuan)(yuan)、9万(wan)(wan)美(mei)元(yuan)(yuan)。而以上可分(fen)配利润转增(zeng)注册资(zi)(zi)本取得国家外汇管理局桐(tong)庐县支局(浙)汇资(zi)(zi)核(he)字第 B330122200600001 号外汇业务核(he)准。

随(sui)后,2008年(nian)3月(yue)21日(ri)(ri),惠(hui)邦(bang)(bang)有(you)限(xian)与惠(hui)邦(bang)(bang)贸(mao)易(yi)(yi)(yi)签订了《股(gu)权转(zhuan)让协议(yi)书(shu)》,惠(hui)邦(bang)(bang)有(you)限(xian)将(jiang)其(qi)持有(you)的(de)(de)泛(fan)亚有(you)限(xian)30%股(gu)权(计41.40万美元出资额)全部转(zhuan)让给惠(hui)邦(bang)(bang)贸(mao)易(yi)(yi)(yi),而惠(hui)邦(bang)(bang)贸(mao)易(yi)(yi)(yi)持有(you)香港(gang)税(shui)务(wu)局颁发的(de)(de)商业登记证,李果基为(wei)独立经(jing)营(ying)个体惠(hui)邦(bang)(bang)贸(mao)易(yi)(yi)(yi)的(de)(de)注册拥有(you)人。2008年(nian)4月(yue)28日(ri)(ri),桐庐县对外贸(mao)易(yi)(yi)(yi)经(jing)济(ji)合作局同意上述股(gu)权转(zhuan)让。同日(ri)(ri),泛(fan)亚有(you)限(xian)取得(de)了浙江省人民政府换发的(de)(de)《中华人民共和国台(tai)港(gang)澳侨(qiao)投资企业批准证书(shu)》。

泛亚家居(ju)在(zai)招(zhao)股(gu)书(shu)中解释:“2018年12月10日,惠邦有(you)(you)(you)限(xian)(xian)(xian)根(gen)据(ju)香港(gang)法(fa)(fa)律(lv)(lv)(lv)(lv)得(de)以恢(hui)(hui)复(fu)注(zhu)册,公司编号为(wei)(wei)“0366545”,仍属李果基夫(fu)妇全(quan)资持有(you)(you)(you)。根(gen)据(ju)香港(gang)《公司条例》第15部第764条的(de)相(xiang)关规定以及(ji)许林律(lv)(lv)(lv)(lv)师行(xing)有(you)(you)(you)限(xian)(xian)(xian)法(fa)(fa)律(lv)(lv)(lv)(lv)责任(ren)合(he)伙出(chu)具(ju)的(de)《法(fa)(fa)律(lv)(lv)(lv)(lv)意见书(shu)》,在(zai)恢(hui)(hui)复(fu)注(zhu)册后,惠邦有(you)(you)(you)限(xian)(xian)(xian)在(zai)解散期(qi)间作(zuo)出(chu)的(de)所有(you)(you)(you)行(xing)为(wei)(wei)在(zai)其恢(hui)(hui)复(fu)登(deng)记后生效(xiao)并有(you)(you)(you)追溯效(xiao)力(li);且(qie)根(gen)据(ju)《中华(hua)人民共和国涉外(wai)民事(shi)(shi)法(fa)(fa)律(lv)(lv)(lv)(lv)关系适(shi)用(yong)(yong)法(fa)(fa)》第十(shi)四条的(de)规定,法(fa)(fa)人及(ji)其分支(zhi)机(ji)构的(de)民事(shi)(shi)权(quan)利(li)能(neng)力(li)、民事(shi)(shi)行(xing)为(wei)(wei)能(neng)力(li)、组织机(ji)构、股(gu)东权(quan)利(li)义务(wu)等事(shi)(shi)项,适(shi)用(yong)(yong)登(deng)记地法(fa)(fa)律(lv)(lv)(lv)(lv)。因此,惠邦有(you)(you)(you)限(xian)(xian)(xian)的(de)主(zhu)体资格及(ji)其恢(hui)(hui)复(fu)注(zhu)册带来的(de)追溯过往的(de)民事(shi)(shi)权(quan)利(li)、行(xing)为(wei)(wei)能(neng)力(li)法(fa)(fa)律(lv)(lv)(lv)(lv)评(ping)价,应适(shi)用(yong)(yong)香港(gang)法(fa)(fa)律(lv)(lv)(lv)(lv),即惠邦有(you)(you)(you)限(xian)(xian)(xian)在(zai)泛亚有(you)(you)(you)限(xian)(xian)(xian)2006年5月实(shi)施(shi)的(de)利(li)润(run)转增(zeng)注(zhu)册资本以及(ji)本次股(gu)权(quan)转让(rang)过程中均具(ju)有(you)(you)(you)法(fa)(fa)律(lv)(lv)(lv)(lv)主(zhu)体资格,具(ju)有(you)(you)(you)相(xiang)应民事(shi)(shi)权(quan)利(li)能(neng)力(li)和行(xing)为(wei)(wei)能(neng)力(li),其增(zeng)资行(xing)为(wei)(wei)、股(gu)权(quan)转让(rang)行(xing)为(wei)(wei)合(he)法(fa)(fa)有(you)(you)(you)效(xiao)。”

然(ran)(ran)而,围(wei)绕惠(hui)邦(bang)(bang)有(you)限(xian)(xian)(xian)曾(ceng)被(bei)(bei)(bei)(bei)剔(ti)(ti)除(chu)(chu)解散的(de)(de)(de)诸多疑问仍(reng)待泛亚(ya)家居解惑(huo)——2002年12月底,公(gong)(gong)司(si)(si)(si)前身泛亚(ya)有(you)限(xian)(xian)(xian)设立,为台(tai)港澳(ao)侨投(tou)资(zi)企(qi)(qi)业(ye)(ye),但是(shi)(shi)公(gong)(gong)司(si)(si)(si)“港资(zi)”股东惠(hui)邦(bang)(bang)有(you)限(xian)(xian)(xian)却于(yu)2003年4月被(bei)(bei)(bei)(bei)剔(ti)(ti)除(chu)(chu)而解散,其被(bei)(bei)(bei)(bei)剔(ti)(ti)除(chu)(chu)而解散的(de)(de)(de)原因是(shi)(shi)什么?公(gong)(gong)司(si)(si)(si)2002年11月24日(ri)取得浙江省(sheng)人民政府(fu)核发批复的(de)(de)(de)《中华人民共和国(guo)台(tai)港澳(ao)侨投(tou)资(zi)企(qi)(qi)业(ye)(ye)批准证书》,是(shi)(shi)否(fou)(fou)(fou)因为公(gong)(gong)司(si)(si)(si)股东惠(hui)邦(bang)(bang)有(you)限(xian)(xian)(xian)为香港注册公(gong)(gong)司(si)(si)(si)?公(gong)(gong)司(si)(si)(si)在(zai)2003—2008年,惠(hui)邦(bang)(bang)有(you)限(xian)(xian)(xian)转让股权之前,泛亚(ya)有(you)限(xian)(xian)(xian)是(shi)(shi)否(fou)(fou)(fou)仍(reng)然(ran)(ran)享受国(guo)家关(guan)于(yu)台(tai)港澳(ao)侨投(tou)资(zi)企(qi)(qi)业(ye)(ye)的(de)(de)(de)优惠(hui)政策?如果其在(zai)剔(ti)(ti)除(chu)(chu)解散期(qi)(qi)间,仍(reng)然(ran)(ran)享受国(guo)家有(you)关(guan)台(tai)港澳(ao)侨投(tou)资(zi)企(qi)(qi)业(ye)(ye)的(de)(de)(de)相关(guan)优惠(hui),这又是(shi)(shi)否(fou)(fou)(fou)符(fu)合相关(guan)规定?惠(hui)邦(bang)(bang)有(you)限(xian)(xian)(xian)在(zai)被(bei)(bei)(bei)(bei)剔(ti)(ti)除(chu)(chu)解散期(qi)(qi)间,为何2006年仍(reng)向(xiang)公(gong)(gong)司(si)(si)(si)增资(zi)?该(gai)增资(zi)行为是(shi)(shi)否(fou)(fou)(fou)符(fu)合商业(ye)(ye)逻辑?

持股5多年后

大额股份“原价转让”

值(zhi)得一提的是(shi),惠邦(bang)有(you)限(xian)(xian)将其(qi)股权(quan)转让给(ji)惠邦(bang)贸易(yi)(yi)三个多(duo)月(yue)后,2008年6月(yue)28日(ri)(ri),经(jing)泛亚有(you)限(xian)(xian)董事(shi)会决议,同意惠邦(bang)贸易(yi)(yi)将其(qi)持有(you)的泛亚有(you)限(xian)(xian)30%股权(quan)(计41.40万美元出资额)全部转让给(ji)香(xiang)港圣水,其(qi)他股东放弃优(you)先购买权(quan)。同日(ri)(ri), 惠邦(bang)贸易(yi)(yi)与(yu)香(xiang)港圣水签订了《股权(quan)转让协议书》。

随后(hou)的(de)2008年11月(yue)8日(ri),经泛(fan)亚有限董事会决议,同意叶(ye)如君将(jiang)其(qi)持(chi)有泛(fan)亚有限的(de)47.15%股(gu)(gu)(gu)权(quan)(计(ji)65.067万(wan)美(mei)(mei)(mei)元(yuan)(yuan)出资额(e))以65.067万(wan)美(mei)(mei)(mei)元(yuan)(yuan)的(de)价(jia)格(ge)(ge)转(zhuan)(zhuan)(zhuan)让(rang)给(ji)(ji)润(run)升(sheng)控(kong)股(gu)(gu)(gu)、7.85%股(gu)(gu)(gu)权(quan)(计(ji)10.83万(wan)美(mei)(mei)(mei)元(yuan)(yuan)出资额(e))以 10.83万(wan)美(mei)(mei)(mei)元(yuan)(yuan)的(de)价(jia)格(ge)(ge)转(zhuan)(zhuan)(zhuan)让(rang)给(ji)(ji)尚贤(xian)(xian)贸(mao)易,张鲁蒙将(jiang)其(qi)持(chi)有的(de)12.85%股(gu)(gu)(gu)权(quan)(计(ji)17.73万(wan)美(mei)(mei)(mei)元(yuan)(yuan)出资额(e))以17.73万(wan)美(mei)(mei)(mei)元(yuan)(yuan)的(de)价(jia)格(ge)(ge)转(zhuan)(zhuan)(zhuan)让(rang)给(ji)(ji)润(run)升(sheng)控(kong)股(gu)(gu)(gu)、2.15%股(gu)(gu)(gu)权(quan)(计(ji)2.97万(wan)美(mei)(mei)(mei)元(yuan)(yuan)出资额(e))以2.97万(wan)美(mei)(mei)(mei)元(yuan)(yuan)的(de)价(jia)格(ge)(ge)转(zhuan)(zhuan)(zhuan)让(rang)给(ji)(ji)尚贤(xian)(xian)贸(mao)易。2008年11月(yue)10日(ri),股(gu)(gu)(gu)权(quan)转(zhuan)(zhuan)(zhuan)让(rang)各(ge)方签订了《股(gu)(gu)(gu)权(quan)转(zhuan)(zhuan)(zhuan)让(rang)协(xie)议》。

招股书同时显(xian)示,香港圣(sheng)水为泛亚卫浴(yu)实控(kong)人张伯(bo)良(liang)委托茂(mao)安有限公(gong)(gong)司以(yi)代为(信托)持(chi)有的(de)方式实际控(kong)制的(de)公(gong)(gong)司,而茂(mao)安有限公(gong)(gong)司注册(ce)于香港,英文名称为MOSTON LIMITED,成(cheng)立于2002年 6月12日,注册(ce)号(hao)为0801794,主要从事顾(gu)问服务(wu)以(yi)及投资控(kong)股业(ye)务(wu)。而润升控(kong)股则(ze)为泛亚卫浴(yu)实控(kong)人张伯(bo)良(liang)、张业(ye)、叶如君等三人100%持(chi)股的(de)企业(ye)。

这意味着从(cong)2002年12月成立到2008年转让(rang),在持股5-6年之后,香(xiang)港(gang)居(ju)民李果基将其(qi)持有(you)的(de)(de)(de)泛(fan)亚有(you)限(xian)30%的(de)(de)(de)股权原价转让(rang)给了泛(fan)亚家(jia)居(ju)目前的(de)(de)(de)实(shi)控(kong)人张伯良控(kong)制的(de)(de)(de)企业,张鲁蒙也将其(qi)持有(you)的(de)(de)(de)12.85%股权(计17.73万美(mei)元出(chu)资额)以17.73万美(mei)元的(de)(de)(de)价格原价转让(rang)给由(you)泛(fan)亚家(jia)居(ju)实(shi)控(kong)人持股100%的(de)(de)(de)润升控(kong)股。

围(wei)绕上述两次股(gu)权转(zhuan)让,同样存在(zai)诸多疑问——为何香(xiang)港(gang)居民(min)李果(guo)基(ji)、张鲁蒙在(zai)持股(gu)5-6年后,愿意(yi)仍以出资额原价(jia)(jia)转(zhuan)让其股(gu)权给由泛亚家居实(shi)控(kong)(kong)人控(kong)(kong)制的(de)香(xiang)港(gang)圣(sheng)水和润(run)升控(kong)(kong)股(gu)?他们出售股(gu)权的(de)原因是什(shen)么?这(zhei)两次股(gu)权转(zhuan)让的(de)定价(jia)(jia)依(yi)据(ju)又(you)是什(shen)么?股(gu)权转(zhuan)让是否(fou)经(jing)过专业(ye)(ye)机(ji)构评估?转(zhuan)让价(jia)(jia)格是否(fou)公允?原价(jia)(jia)转(zhuan)让是否(fou)符(fu)合商业(ye)(ye)逻(luo)辑,又(you)是否(fou)存在(zai)利益输送?公司前(qian)身成立(li)之时(shi),惠邦有限以及张鲁蒙是否(fou)存在(zai)代持现(xian)象?

多家外协厂为个体户

并且同时成立

泛(fan)亚家居(ju)称,为充分(fen)利用(yong)专(zhuan)业化分(fen)工(gong)(gong)(gong)机制以及满足临时(shi)性产能不足时(shi)的需求,公(gong)(gong)司部分(fen)工(gong)(gong)(gong)序存(cun)在外协(xie)生产方式,涉及工(gong)(gong)(gong)序主要包括(kuo)电(dian)镀、抛光、机加工(gong)(gong)(gong)、铜材加工(gong)(gong)(gong)、板材加工(gong)(gong)(gong)等(deng)。公(gong)(gong)司根据生产需要并(bing)综合考虑外协(xie)厂商(shang)的生产能力、交货(huo)期、产品质(zhi)量、工(gong)(gong)(gong)厂位(wei)置(zhi)、报价等(deng)因(yin)素选择外协(xie)厂商(shang),外协(xie)厂商(shang)向公(gong)(gong)司提供(gong)外协(xie)加工(gong)(gong)(gong)服务。

根据泛亚家(jia)居(ju)(ju)(ju)提供的报告期前五(wu)大(da)外(wai)(wai)(wai)协(xie)(xie)加(jia)工厂(chang)(chang)(chang)商(shang)的名单(dan)(dan),可见,2018年(nian)(nian)(nian),前五(wu)大(da)外(wai)(wai)(wai)协(xie)(xie)加(jia)工厂(chang)(chang)(chang)商(shang)名单(dan)(dan)上(shang)(shang),竟然(ran)有(you)三名自然(ran)人,他们分(fen)别(bie)为刘朝顺、朱纯(chun)白、任银龙(long)。公司当年(nian)(nian)(nian)向三人采(cai)(cai)购抛(pao)光业务,2018年(nian)(nian)(nian)向上(shang)(shang)述(shu)三人分(fen)别(bie)采(cai)(cai)购332.38万元(yuan)、304.67万元(yuan)、213.01万元(yuan),合计采(cai)(cai)购金(jin)额(e)超(chao)过800万元(yuan);2019年(nian)(nian)(nian),桐庐县(xian)(xian)桐君(jun)(jun)街(jie)(jie)道酬勤(qin)五(wu)金(jin)加(jia)工厂(chang)(chang)(chang)、桐庐县(xian)(xian)桐君(jun)(jun)街(jie)(jie)道子扬(yang)五(wu)金(jin)加(jia)工厂(chang)(chang)(chang)、桐庐县(xian)(xian)桐君(jun)(jun)街(jie)(jie)道启程(cheng)五(wu)金(jin)加(jia)工厂(chang)(chang)(chang)登上(shang)(shang)泛亚家(jia)居(ju)(ju)(ju)前五(wu)大(da)外(wai)(wai)(wai)协(xie)(xie)加(jia)工厂(chang)(chang)(chang)的名单(dan)(dan),而实(shi)际上(shang)(shang)这三家(jia)外(wai)(wai)(wai)协(xie)(xie)加(jia)工厂(chang)(chang)(chang)是分(fen)别(bie)由(you)2018年(nian)(nian)(nian)三个(ge)外(wai)(wai)(wai)协(xie)(xie)加(jia)工厂(chang)(chang)(chang)商(shang)——朱纯(chun)白、刘子洋、刘朝顺设(she)立(li)的个(ge)体企业,2019年(nian)(nian)(nian)泛亚家(jia)居(ju)(ju)(ju)向上(shang)(shang)述(shu)三家(jia)外(wai)(wai)(wai)协(xie)(xie)加(jia)工厂(chang)(chang)(chang)的采(cai)(cai)购金(jin)额(e)分(fen)别(bie)为299.07万元(yuan)、279.43万元(yuan)、248.85万元(yuan),而2020年(nian)(nian)(nian),桐庐县(xian)(xian)桐君(jun)(jun)街(jie)(jie)道酬勤(qin)五(wu)金(jin)加(jia)工厂(chang)(chang)(chang)和桐庐县(xian)(xian)桐君(jun)(jun)街(jie)(jie)道启程(cheng)五(wu)金(jin)加(jia)工厂(chang)(chang)(chang)从当年(nian)(nian)(nian)前五(wu)大(da)外(wai)(wai)(wai)协(xie)(xie)加(jia)工厂(chang)(chang)(chang)名单(dan)(dan)上(shang)(shang)“消失(shi)”(见图(tu)一)。

图(tu)一:泛(fan)亚卫浴招股书截图(tu)

值(zhi)得一(yi)提的(de)是,2019年(nian)登上前五(wu)大(da)外(wai)协厂(chang)(chang)商的(de)三家(jia)(jia)个体(ti)工(gong)(gong)商户都位于(yu)同(tong)一(yi)街(jie)道,企查查数据(ju)还(hai)显示,桐(tong)庐(lu)(lu)县桐(tong)君(jun)街(jie)道酬(chou)勤五(wu)金加(jia)工(gong)(gong)厂(chang)(chang)、桐(tong)庐(lu)(lu)县桐(tong)君(jun)街(jie)道子扬(yang)五(wu)金加(jia)工(gong)(gong)厂(chang)(chang)、桐(tong)庐(lu)(lu)县桐(tong)君(jun)街(jie)道启程五(wu)金加(jia)工(gong)(gong)厂(chang)(chang)等三家(jia)(jia)外(wai)协加(jia)工(gong)(gong)厂(chang)(chang)商竟然于(yu)同(tong)一(yi)天成立——2019年(nian)4月(yue)11日(见(jian)图(tu)二-图(tu)四),三家(jia)(jia)企业(ye)的(de)注册地址分别为(wei)浙江省(sheng)杭州(zhou)市桐(tong)庐(lu)(lu)县县城(cheng)徐富路18号1层(ceng)107室、101室、103室,全在同(tong)一(yi)楼层(ceng)。更值(zhi)得注意(yi)的(de)是,桐(tong)庐(lu)(lu)县桐(tong)君(jun)街(jie)道子扬(yang)五(wu)金加(jia)工(gong)(gong)厂(chang)(chang)向当(dang)地市场监督机构提交的(de)2019年(nian)报显示:该企业(ye)当(dang)年(nian)营收仅10万元(yuan)(见(jian)图(tu)五(wu)),与泛亚(ya)家(jia)(jia)居披露的(de)2019年(nian)向其采购(gou)279.43万元(yuan)的(de)数据(ju)相(xiang)去甚远,另外(wai),桐(tong)庐(lu)(lu)县桐(tong)君(jun)街(jie)道酬(chou)勤五(wu)金加(jia)工(gong)(gong)厂(chang)(chang)于(yu)2021年(nian)2月(yue)1日注销(xiao)。

图二:企查查截图

图三:企查(cha)查(cha)截图

图四:企查查截图

图五:企查(cha)查(cha)截图

公(gong)司(si)(si)2018年(nian)(nian)(nian)(nian)的(de)(de)前(qian)五(wu)大外协厂(chang)商(shang)(shang)中(zhong)竟然有(you)三(san)(san)(san)(san)家为(wei)(wei)自(zi)然人(ren)(ren),公(gong)司(si)(si)向上(shang)(shang)述三(san)(san)(san)(san)人(ren)(ren)的(de)(de)采(cai)购(gou)金额合计超过800万(wan)(wan)元,相(xiang)(xiang)关(guan)(guan)采(cai)购(gou)金额是(shi)(shi)(shi)如何(he)确认(ren)的(de)(de)?是(shi)(shi)(shi)否(fou)和如何(he)开具发票?公(gong)司(si)(si)为(wei)(wei)何(he)会选(xuan)择(ze)三(san)(san)(san)(san)个自(zi)然人(ren)(ren)为(wei)(wei)公(gong)司(si)(si)提供重要的(de)(de)外协加(jia)工(gong)(gong)服务(wu)?上(shang)(shang)述三(san)(san)(san)(san)人(ren)(ren),是(shi)(shi)(shi)否(fou)符合公(gong)司(si)(si)招股(gu)书披露(lu)的(de)(de)外协加(jia)工(gong)(gong)厂(chang)商(shang)(shang)的(de)(de)选(xuan)择(ze)标准?公(gong)司(si)(si)在外协加(jia)工(gong)(gong)厂(chang)商(shang)(shang)的(de)(de)选(xuan)择(ze)上(shang)(shang),制(zhi)定的(de)(de)相(xiang)(xiang)关(guan)(guan)内控标准是(shi)(shi)(shi)否(fou)能够有(you)效执行? 另外,上(shang)(shang)述三(san)(san)(san)(san)人(ren)(ren)为(wei)(wei)何(he)在2019年(nian)(nian)(nian)(nian)4月11日同一天成(cheng)立个体企业(ye)?由(you)此成(cheng)立的(de)(de)三(san)(san)(san)(san)外协厂(chang)商(shang)(shang)之(zhi)(zhi)间(jian)或与公(gong)司(si)(si)之(zhi)(zhi)间(jian)是(shi)(shi)(shi)否(fou)存在关(guan)(guan)联关(guan)(guan)系(xi)?公(gong)司(si)(si)招股(gu)书中(zhong)显(xian)示(shi),2019年(nian)(nian)(nian)(nian)向桐(tong)(tong)庐(lu)县(xian)(xian)(xian)桐(tong)(tong)君(jun)街道(dao)子(zi)扬五(wu)金加(jia)工(gong)(gong)厂(chang)采(cai)购(gou)279.43万(wan)(wan)元,而该企业(ye)当年(nian)(nian)(nian)(nian)年(nian)(nian)(nian)(nian)报显(xian)示(shi)“2019年(nian)(nian)(nian)(nian)营收仅10万(wan)(wan)元”,两(liang)者数据(ju)存在极大差异,原因何(he)在?公(gong)司(si)(si)的(de)(de)相(xiang)(xiang)关(guan)(guan)采(cai)购(gou)金额是(shi)(shi)(shi)如何(he)确认(ren)的(de)(de)?采(cai)购(gou)金额是(shi)(shi)(shi)否(fou)全额开具发票?是(shi)(shi)(shi)否(fou)存在虚增外协加(jia)工(gong)(gong)费(fei)用的(de)(de)情况?上(shang)(shang)述三(san)(san)(san)(san)人(ren)(ren)于2019年(nian)(nian)(nian)(nian)成(cheng)立个体企业(ye)之(zhi)(zhi)后(hou), 2020年(nian)(nian)(nian)(nian)桐(tong)(tong)庐(lu)县(xian)(xian)(xian)桐(tong)(tong)君(jun)街道(dao)酬勤五(wu)金加(jia)工(gong)(gong)厂(chang)和桐(tong)(tong)庐(lu)县(xian)(xian)(xian)桐(tong)(tong)君(jun)街道(dao)启程五(wu)金加(jia)工(gong)(gong)厂(chang)为(wei)(wei)何(he)反倒(dao)未(wei)出(chu)现在公(gong)司(si)(si)当年(nian)(nian)(nian)(nian)前(qian)五(wu)大外协加(jia)工(gong)(gong)厂(chang)商(shang)(shang)的(de)(de)名单之(zhi)(zhi)上(shang)(shang)?且(qie)桐(tong)(tong)庐(lu)县(xian)(xian)(xian)桐(tong)(tong)君(jun)街道(dao)酬勤五(wu)金加(jia)工(gong)(gong)厂(chang)于2021年(nian)(nian)(nian)(nian)2月注销,原因又(you)是(shi)(shi)(shi)什么?

就上述问题,《竞彩网报(bao)(bao)》明(ming)镜财(cai)经(jing)工作室记(ji)者(zhe)致函泛亚家居(ju),公(gong)司回(hui)复称:“感谢对泛亚卫浴(yu)的关(guan)注。由于(yu)公(gong)司正处(chu)于(yu)静默期(qi),不(bu)方(fang)便接受采访,敬请谅(liang)解(jie)。在(zai)IPO申报(bao)(bao)期(qi)内,关(guan)于(yu)公(gong)司经(jing)营(ying)信息,请以招股说明(ming)书相关(guan)表述为准。” 记(ji)者(zhe) 尹珏

编辑:newshoo

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