诺泰生物科创板IPO:实控人隐瞒关联交易长达3年 信披质量或面临“大考”

《科创板日报》(记者 王俊仙)讯,近日,江苏诺泰澳赛诺生物制药股份有限公司(下称“诺泰生物”)科创板上市申请获上交所正式受理。 作为一家已在新三板挂牌4年的公司,诺泰生物曾因信披违…

《科创板日报》(记者 王俊仙)讯,近日,江苏诺泰澳赛诺生物制药股份有限公司(下称“诺泰生物”)科创板上市申请获上交所正式受理。

作为一家已在新三板挂牌4年的公司,诺泰生物曾因信披违规等收监管函,其中在筹备IPO时还“自爆”三年前一起重大资产重组未披露关联关系。而科创板对拟IPO公司更为严格的信披要求,或将对诺泰生物的信披质量提出更为严峻的考验。

隐瞒关联交易3年

2016年1月,股转公司同意诺泰生物挂牌新三板,当年11月,诺泰生物提出重大资产重组预案,拟定增购买五星生物、鹏亭贸易、伏隆贸易等持有的杭州澳赛诺生物科技有限公司(下称“澳赛诺”)100%股权。

诺泰生物科创板IPO:实控人隐瞒关联交易长达3年 信披质量或面临“大考”

来源诺泰生物资产重组预案

当时交易价格为2.44亿元,高于诺泰生物截至2015年末的资产总额(1.97亿元),可谓是“蛇吞象”。且彼时诺泰生物连续亏损,而澳赛诺盈利情况较好。

诺泰生物当时表示,交易前,交易对方与公司及公司实控人、控股股东、董监高、持股5%以上的股东均不存在关联关系,本次交易不构成关联交易。

因此,董事会和股东大会审议该交易时也并未出现回避表决情况。

到了2018年7月,诺泰生物控股股东、实控人赵德毅、赵德中,通过增资的方式成为上述交易对手方中伏隆贸易和鹏亭贸易控股股东,也因此,这两家公司成为诺泰生物实控人的一致行动人。

然而事实是,伏隆贸易和鹏亭贸易早在上述重大资产重组时,就是赵德毅、赵德中关联方。

2019年11月,诺泰生物科创板IPO辅导券商南京证券表示,诺泰生物2017年1月召开股东大会审议重大资产重组相关议案时,鹏亭贸易、伏隆贸易系公司实控人关联方,而公司实控人及其关联企业在对上述议案进行表决时未履行回避表决程序,且相关情况未及时进行披露。

这意味着,诺泰生物隐瞒关联交易长达3年之久。

为何隐瞒后“自爆”?

为何当时实控人要隐瞒关联关系,从而以非关联交易的方式进行重大资产重组呢?

一位资深律师表示,关联交易一般受到监管层重点关注,因为易滋生利益输送等问题,而关联交易是否必要、价格是否公允等需要着重考量。

事实上,以当时的澳赛诺股权结构来看,五星生物和诺畅(香港)并列第一大股东,持股比例均为19%,其次是伏隆贸易和鹏亭贸易,均持股16.19%。

若当时认定伏隆贸易和鹏亭贸易均为诺泰生物实控人关联方,两者存在关联关系,合计持有澳赛诺股权将达到32.38%。当时诺泰生物与这两家公司的关联交易金额为0.79亿元,是诺泰生物2015年净资产的1.08倍。

为此,股转公司监管部去年底下发函件:诺泰生物违反有关关联交易回避表决的规定,构成信披及公司治理违规,赵德毅、赵德中需要对上述违规行为负有责任,因此对诺泰生物、赵德毅、赵德中采取出具警示函的自律监管措施。

诺泰生物科创板IPO:实控人隐瞒关联交易长达3年 信披质量或面临“大考”

来源诺泰生物公告

6月19日,上海创远律师事务所高级合伙人许峰向《科创板日报》记者表示,主板曾经出现过监管措施结束后一段时间又被立案调查的情况,而申请科创板上市,如果如实披露改正应该问题不大,注册制强调的就是如实披露。

香颂资本执行董事沈萌认为,科创板对信息披露要求严格,所以主动披露相关信息,不视其作为阻碍。

信披质量或面临“大考”

对于一家拟科创板上市的公司来说,信披尤为重要。

然而《科创板日报》记者注意到,诺泰生物在新三板挂牌期间,除了未披露上述关联交易外,还多次出现财务数据更正、未及时披露一致行动人变更、对外投资未及时信披等事项。

在财务数据方面,诺泰生物先后修正了2017年和2018年业绩快报数据,下修净利润。

2018年4月,诺泰生物对2016年管理费用等多个会计科目进行前期差错更正和追溯调整;2019年4月,诺泰生物公告对2017年会计差错进行更正;2020年6月,诺泰生物公告对2017年、2018年财报中会计差错事项进行更正及追溯调整。

2018年8月20日,诺泰生物收到股转公司监管部意见函,认为公司对2016年的财务数据进行追溯调整违反了相关规定,决定对诺泰生物、时任董事长赵德毅、时任财务总监章志根出具监管意见函。

2019年5月,诺泰生物换届选举,从2015年9月起担任董事、财务总监的章志根离职,原监事徐东海担任财务总监。

此外《科创板日报》记者注意到,在披露上述伏隆贸易和鹏亭贸易成为公司实控人一致行动人的公告中,诺泰生物还存在信披延迟。

据披露,赵德毅、赵德中成为伏隆贸易和鹏亭贸易控股股东发生在2018年7月,而诺泰生物直到3个月后才补发公告。

2019年1月,诺泰生物还补发了一则近一个月前的对外投资:原来其早在2018年12月7日,就对外投资成立了全资子公司浙江诺泰生物,注册资本2000万元,但由于工作人员疏忽,未在发生时及时信披。

业内人士分析认为,上交所提出“努力问出一家真公司”,申请科创板上市的公司在招股书和问询函回复应该遵循真实性、重大性、有效性三方面原则,客观严谨,尽量把一个真实的公司呈现在市场和投资者面前,诺泰生物也应尽量避免此前在新三板挂牌时出现的种种信披不准确和不及时现象。

许峰则认为,在真实准确完整的信息披露基础上,如果公司没有触碰科创板红线,还是多点容忍比较好。公司应如实披露信息给市场,让市场自行判断。

作者: huii

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