笔者注意到，德硕科技存在较多关联交易，向多家实控人亲属关联方大额采购，部分关联方营收几乎全部来自公司，且参保人数、注册资本与供货规模严重不匹配，履约真实性及是否存在利益输送遭到北交所问询。财务方面，公司资产负债率长期高于同行均值28个百分点以上，流动、速动比率显著偏低，偿债能力较弱，同时存在明显的“存贷双高”现象。
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