星源卓镁: 2024年年度审计报告

Audit Opinion - The audit report states that the financial statements of Ningbo Xingyuan Zhuomei Technology Co., Ltd. fairly reflect the company's financial position as of December 31, 2024, and its operating results for the year 2024 in accordance with accounting standards [2][3]. Key Audit Matters - Accounts receivable bad debt provision is identified as a key audit matter, with accounts receivable balance reported at 199.738 million yuan and bad debt provision at 10.7995 million yuan as of December 31, 2024 [3]. - Revenue recognition is also recognized as a key audit matter due to the inherent risk of management manipulating revenue recognition to meet specific targets [4][5]. Financial Reporting and Management Responsibilities - The management is responsible for preparing financial statements that fairly present the company's financial position and for maintaining necessary internal controls to prevent material misstatements due to fraud or error [6]. - The governance body is tasked with overseeing the financial reporting process of the company [6]. Company Overview - Ningbo Xingyuan Zhuomei Technology Co., Ltd. was established through the overall change of Ningbo Xingyuan Machinery Co., Ltd. and has undergone several capital increases, with the current registered capital reported at 54.5798 million yuan [10][11]. - The company operates in the field of new material technology research and development, manufacturing of automotive parts, and related services [11]. Financial Statement Preparation Basis - The financial statements are prepared on a going concern basis, with no identified issues affecting the company's ability to continue as a going concern [12].