国内IPO发行费用分析文档格式.docx

1、300086.SZ康芝药业3.138915.00003.83%18.21%300085.SZ银之杰1.37254.20008.27%25.68%300088.SZ长信科技2.04847.56006.16%20.53%300083.SZ劲胜股份2.44119.00005.86%22.83%300082.SZ奥克股份4.133322.95005.61%31.15%300080.SZ新大新材3.894015.19002.35%9.99%300081.SZ恒信移动1.39866.59267.14%33.05%300079.SZ数码视讯3.889316.77205.09%21.94%300078.SZ中

2、瑞思创1.70759.86005.58%30.41%300077.SZ国民技术3.355223.80003.42%23.77%300076.SZ宁波GQY2.67908.86608.51%28.45%300072.SZ三聚环保2.43308.00004.46%14.50%300073.SZ当升科技1.71977.20009.33%37.58%002442.SZ龙星化工中小企业板5.59956.25006.24%7.68%002441.SZ众业达4.966911.57105.32%12.40%002440.SZ闰土股份9.990023.03186.98%16.09%002443.SZ金洲管道3.

3、85767.37004.14%7.83%002396.SZ星网锐捷3.199010.20803.34%11.15%002423.SZ中原特钢6.72797.11005.76%5.52%002424.SZ贵州百灵3.507514.80006.69%28.22%002421.SZ达实智能1.55944.10006.20%15.78%002422.SZ科伦药业14.910750.01604.57%15.40%002420.SZ毅昌股份4.53568.69406.43%12.42%002419.SZ天虹商场10.564420.04004.53%8.58%002407.SZ多氟多3.696410.635

4、36.86%19.66%002406.SZ远东传动3.482212.50202.58%10.14%002405.SZ四维图新5.849014.33604.59%11.25%002408.SZ齐翔腾达7.538518.77205.84%14.63%002402.SZ和而泰1.47225.84507.05%29.58%002403.SZ爱仕达5.367911.28004.02%8.45%002400.SZ省广股份1.68308.19884.98%24.56%002401.SZ交技发展1.14853.51126.73%20.65%002398.SZ建研集团3.93038.40004.34%9.41%

5、002397.SZ梦洁家纺3.63038.16005.48%14.19%002395.SZ双象股份3.27475.62505.90%10.15%601158.SH重庆水务主板20.162634.90002.52%4.36%601688.SH华泰证券156.91230.93%0.00%601106.SH中国一重83.8862114.00001.74%2.36%601268.SH二重重装20.873925.50002.27%2.77%601179.SH中国西电77.2109103.25303.06%4.10%601139.SH深圳燃气21.37759.03504.15%1.75%601989.SH

6、中国重工64.3470147.23102.49%5.94%600999.SH招商证券111.14931.92%总体435.1667 1,137.25153.28%8.73%3.发行费用构成情况如下图所示，整个发行费用中，承销和保荐费用最多（其中保荐费用一般为150200万元，其他是券商的承销费用），占80%以上，第二大项是发行手续费，主要有印花税、路演推介费、登记注册费用构成。律师费和审计费用占得比例较小，其中审计费用与IPO公司的总资产量有一定关系。其他如券商、律所、审计师事务所等难以量化的因素暂时不做分析。表2上市板承销保荐占总发行费用审计、资产评估占总发行费用比重律师占总发行费用比重手续

7、费占总发行费用比重62.38%3.1%1.4%33.2%73.02%4.1%2.4%20.5%83.65%1.7%0.9%13.8%72.56%4.4%3.5%19.6%73.57%3.0%1.9%21.5%83.69%4.2%1.3%10.8%89.44%2.2%0.8%7.5%67.23%6.4%4.5%21.8%78.54%2.5%2.1%16.8%82.22%14.3%71.71%3.2%2.8%22.3%87.76%7.0%81.14%11.8%68.36%4.8%24.5%85.71%1.5%10.4%69.23%7.2%5.6%17.9%75.15%19.2%85.12%3.4%9.8%59.02%5.2%8.9%26.9%54.50%8.2%2.6%34.7%74.30%19.5%86.93%0.7%11.1%64.12%4.3%3.9%27.6%84.18%1.1%9.6%80.44%13.6%78.89%4.9%13.4%86.77%1.8%10.3%66.77%4.0%3.7%25.5%76.21%17.2%80.64%1.2%15.1%70.94%5.5%20.2%