智慧农业: 2024年年度审计报告

Audit Opinion - The audit report states that the financial statements of Jiangsu Nonghua Smart Agriculture Technology Co., Ltd. fairly reflect its financial position as of December 31, 2024, in accordance with accounting standards [1][2]. Key Audit Matters - Revenue recognition is identified as a key audit matter, with total revenue for 2024 amounting to CNY 1,452,418,847.05, which includes domestic sales of CNY 779,938,100 and international sales of CNY 672,480,700 [1][7]. - The audit procedures for revenue recognition included understanding internal controls, checking sales contracts, and performing substantive analytical procedures [1][2]. Financial Performance - The total operating income for 2024 increased to CNY 1,452,418,847.05 from CNY 1,300,009,657.01 in the previous year, reflecting a growth of approximately 11.7% [7]. - The total operating costs also rose to CNY 1,396,314,115.23 from CNY 1,333,014,407.58, indicating an increase of about 4.7% [7]. - The net profit for 2024 was CNY 18,927,676.29, a significant recovery from a net loss of CNY 55,189,204.31 in the previous year [7]. Financial Position - As of December 31, 2024, total assets amounted to CNY 3,554,669,686.10, compared to CNY 3,425,719,665.56 in 2023, showing an increase of approximately 3.8% [6][7]. - Total liabilities increased to CNY 1,052,830,178.63 from CNY 926,545,156.62, reflecting a rise of about 13.6% [6][7]. - Total equity attributable to shareholders decreased to CNY 2,038,825,284.84 from CNY 2,101,144,623.84, a decline of approximately 3% [7][9]. Cash Flow Analysis - The net cash flow from operating activities for 2024 was CNY 217,228,364.61, a significant improvement from CNY 31,490,085.63 in the previous year [8]. - Cash flow from investing activities showed a net outflow of CNY 172,086,091.79, compared to a net outflow of CNY 140,724,535.86 in 2023 [8]. - Cash flow from financing activities resulted in a net inflow of CNY 15,566,845.11, up from CNY 11,375,778.12 in the previous year [8].