(1) The issuer's business model and product or service variety structure have undergone or will undergo major changes, which have a significant adverse impact on the issuer's sustainable profitability;
(2) The industry status of the issuer or the business environment of the industry in which the issuer is located has undergone or will undergo major changes, which will have a significant adverse impact on the issuer's sustainable profitability;
(3) The operating income or net profit of the issuer in the latest fiscal year is heavily dependent on the related parties or customers with significant uncertainties;
(4) The net profit of the issuer in the latest fiscal year mainly comes from the investment income outside the scope of the consolidated financial statements;
(5) The acquisition or use of important assets or technologies, such as trademarks, patents, proprietary technologies and franchise rights, which are being used by the issuer is at risk of major adverse changes;
(6) Other circumstances that may have a significant adverse impact on the issuer's sustainable profitability.
Provisions on profitability of initial public offering of GEM
It has made continuous profits in the last two years, and the accumulated net profit in the last two years is not less than 6.5438+million yuan;
Or the recent 1 year profit, and the recent 1 year operating income is not less than 50 million yuan;
Net profit is calculated at the lower before and after deducting non-recurring gains and losses.
Other core conditions
The issuer is a joint stock limited company established in accordance with the law and continuously operating for more than 3 years.
The net assets at the end of the latest period are not less than 20 million yuan, and there is no uncompensated loss at the end of the latest period.
The total share capital after issuance shall not be less than 30 million yuan.
The issuer's main business, directors and senior management personnel (excluding supervisors) have not changed significantly in the last two years, and the actual controller has not changed.
The issuer, its controlling shareholder and actual controller have not committed any major illegal acts that harm the legitimate rights and interests of investors and the public interests in the last three years. The issuer, its controlling shareholder and actual controller have not publicly issued securities in the last three years, or the relevant illegal acts occurred three years ago, but they are still in a continuous state.
The above describes the conditions for the continuous profitability of the initial public offering of the main board and small and medium-sized board. Must be in accordance with the requirements and the actual situation, the issuer must have sustainable profitability. Have you learned after reading the above? If you really can't operate, you can use the above methods in actual operation and compare them. If you want to know more about accounting content, you can pay attention to the accounting information update of this website!