(a) the company's operating income in the last three fiscal years has accumulated more than RMB 300 million, or its net profit has been positive and accumulated more than RMB 30 million;
(2) The total share capital before issuance is not less than 30 million yuan;
(3) Intangible assets account for no more than 20% of the net assets at the end of the latest period, unless otherwise provided by law;
(4) Other conditions for a listed company.
legal ground
Article 26 of the Measures for the Administration of Initial Public Offering and Listing.
An issuer shall meet the following conditions:
(1) The net profit in the last three fiscal years is positive and accumulated more than 30 million yuan, and the net profit is calculated according to the lower before and after deducting non-recurring gains and losses;
(2) The accumulated net cash flow generated by business activities in the last three fiscal years has exceeded RMB 50 million; Or the accumulated operating income in the last three fiscal years exceeds 300 million yuan;
(3) The total share capital before issuance is not less than 30 million yuan;
(4) Proportion of intangible assets (after deducting land use right, surface aquaculture right and mining right, etc.). ) Not higher than 20% of the net assets at the end of the latest period;
(5) There is no uncompensated loss at the end of the recent period.