大參林(603233.SH):定增申請獲上交所審核通過,需落實相關問題
格隆匯7月21日丨大參林(603233.SH)公佈,2023年7月20日,公司收到上海證券交易所(“上交所”)出具的《關於大參林醫藥集團股份有限公司向特定對象發行股票審核意見的通知》。《通知》主要內容如下:
一、審核意見
大參林醫藥集團股份有限公司向特定對象發行股票申請符合發行條件、上市條件和信息披露要求。
二、落實問題
1.根據公開資料,公司自2022年9月1日起延長了房屋建築物和機器設備的折舊年限。請發行人對比同行業公司會計估計變更政策及變更具體情況,進一步説明自2022年四季度起變更會計估計的原因及合理性,對公司報吿期及未來淨利潤的具體影響,是否存在通過變更會計估計調節利潤的情況。
請保薦機構及申報會計師進行核查並發表明確意見。
2.報吿期內,公司直營和加盟門店大幅擴張。請發行人説明:
(1)直營、加盟門店報吿期內變化情況,公司對直營和加盟門店在業務、財務、人員、資金等方面的管理模式和內控措施,公司上述相應管理是否規範,管理措施是否有效,公司與控股股東或實際控制人是否存在資金混同的情形。
(2)説明報吿期內虧損門店的數量及銷售金額等經營情況,並分析虧損原因。
請保薦機構及申報會計師進行核查並發表明確意見。
3.公司本次擬在廣東、廣西、河南、黑龍江、江蘇、陝西、重慶等地區選址投資開設3600家醫藥連鎖門店。請發行人結合公司經營計劃、業務模式、各地區市場需求情況及門店分佈情況、公司前期募投項目門店擴展及效益情況、行業發展情況等,進一步説明本次募投項目在前述地區選址擴展連鎖門店的主要考慮、合理性及必要性,公司門店擴張速度與公司規模、市場需求增長的匹配性。
請保薦機構進行核查並發表明確意見。
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