千味央厨过会：

　　千味央厨此次发行的保荐机构为国都证券股份有限公司，保荐代表人为许捷、赵英阳。这是国都证券今年保荐成功的首单IPO项目。 
　　千味央厨控股股东为共青城城之集，截至招股说明书签署日，共青城城之集持有千味央厨3988.20万股股份，占本次发行前总股本的62.4873%。截至招股说明书签署日，李伟直接持有共青城城之集100%股权，为千味央厨的实际控制人。 
　　千味央厨本次拟在深交所主板上市，本次发行的股票数量不超过2128万股，公司现有股东不公开发售股份。千味央厨拟募集资金4.09亿元，其中，3.77亿元用于新乡千味央厨食品有限公司食品加工建设项目(三期)，3236.61万元用于总部基地及研发中心建设项目。 
　　发审委会议提出询问的主要问题 
　　1、报告期内发行人实际控制人李伟曾实际控制思念食品，2017年李伟与思念食品管理层开展股权交易，转让各自持有的思念食品和千味央厨股份。请发行人代表说明：(1)在思念食品最近三年及一期营业收入远高于发行人且受让人不能及时足额支付股权转让款的情况下，李伟转让思念食品全部股权而未整体上市的原因及合理性；(2)Synear Food股权转让定价依据以及相关股权转让的商业合理性；(3)王鹏向李伟转让发行人股份的交易价格与2017年11月发行人增资扩股的价格差异的原因及合理性；(4)景汇集团及景汇资本等境外借款方是否与发行人实际控制人李伟存在关联关系、李伟是否存在为王鹏借款提供直接或间接担保等情况；Richlink与借款方景汇集团及其关联方是否存在资金往来或业务合作；(5)李伟是否通过伟瑞古特与思念食品或王鹏等管理层进行相互的资金支持或利益输送：(6)Synear Food股权转让是否存在转回可能以及转让行为的真实性，是否存在股权代持或者其他特殊利益安排；(7)李伟完成思念食品股权转让及辞去相关职务后，是否仍对思念食品具有影响力，发行人与思念食品相互独立依据是否充分；(8)结合思念食品和发行人的发展历程，说明是否符合《首发业务若干问答》对于同业竞争的相关规定。请保荐代表人说明核查依据、过程，并发表明确核查意见。 
　　2、报告期发行人与思念食品存在部分客户、产品及渠道重叠的情况。请发行人代表说明：(1)发行人与思念食品是否具有属于同一直营客户供应商资格或以思念食品作为资格认证主体而由发行人进行供货的情形；(2)思念食品餐饮渠道业务的推广模式与发行人是否一致，上述模式下毛利率与发行人相比是否具有合理性；(3)发行人对主要重叠供应商的采购单价与其他供应商是否存在显著差异，是否符合商业逻辑；(4)各年度发行人与思念食品从主要供应商采购同类原料的平均价格存在一定差异的原因及合理性，是否存在利益输送情形；(5)发行人与思念食品在主要产品的单位原料耗用量相比是否存在显著差异；(6)在重叠产品毛利率基本一致的情况下，思念食品收入净利润率远低于发行人的合理性，是否存在思念食品为发行人承担渠道推广费用等利益输送情形。请保荐代表人说明核查依据、过程，并发表明确核查意见。 
　　3、发行人对百胜中国和华莱士的销售额占直营销售总额的比重在80%左右，独家供货产品销售价格由双方议价确定，非独家供货产品销售价格采用招标方式定价。请发行人代表说明：(1)相比其他产品，烘焙类产品直销模式下毛利率低于经销模式的原因及合理性，烘焙类产品2019年、2020年1-6月直销模式下毛利率低于经销模式原因及合理性；(2)向上述大客户独家供货的具体情况，独家供货模式是否稳定可持续，独家供货产品与非独家供货产品是否存在毛利率差异，若独家供货模式终止对公司综合毛利率的影响，相关风险是否充分揭示。请保荐代表人说明核查依据、过程，并发表明确核查意见。 
　　今年IPO过会企业一览：

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