宝地矿业: 新疆葱岭能源有限公司2023年、2024年审计报告

Group 1 - The audit opinion states that the financial statements of Xinjiang Congling Energy Co., Ltd. fairly reflect its financial position as of December 31, 2024, and December 31, 2023, in accordance with accounting standards [1][4] - The company reported operating revenue of 355.63 million yuan for 2024 and 334.58 million yuan for 2023, indicating a growth in revenue [1][4] - Key audit matters include revenue recognition, which is critical due to its significance to the company's profits [1][4] Group 2 - The company is engaged in the black metal mining industry, with its main business activities including mining and processing of mineral resources [5][8] - The financial report was approved by the board of directors on May 23, 2025 [5][8] - The company has a registered capital of 250 million yuan and is located in the Akto County of Xinjiang [5][8] Group 3 - The financial statements are prepared based on the going concern assumption, with no significant doubts about the company's ability to continue operations [6][8] - The company follows the accrual basis of accounting and recognizes revenue when control of goods or services is transferred to customers [30][29] - The company has established various accounting policies, including those for financial instruments, inventory, and employee compensation [8][29]