光韵达: 深圳市亿联无限科技有限公司审计报告

Audit Report Summary - The audit report for Shenzhen Yilian Infinite Technology Co., Ltd. indicates that the financial statements fairly reflect the company's financial position as of April 30, 2025, December 31, 2024, and December 31, 2023, in accordance with accounting standards [1][2][5]. Company Overview - Shenzhen Yilian Infinite Technology Co., Ltd. was established in September 2012 with a registered capital of RMB 5 million. The company has undergone several capital increases and changes in its organizational structure, with the current registered capital being RMB 41.2876 million [4][5]. - The company operates in the computer, communication, and other electronic equipment manufacturing industry, focusing on the research, production, and sales of broadband access devices and wireless network equipment [4][5]. Financial Reporting - The financial statements were approved by the board of directors on July 4, 2025, and are based on actual transactions and events, prepared in accordance with the relevant accounting standards [4][5]. - The company has assessed its ability to continue as a going concern and found no significant doubts regarding its ongoing viability [4][5]. Accounting Policies - The company uses the accrual basis of accounting and historical cost for measurement, with provisions for impairment where necessary [4][5]. - Key accounting estimates include provisions for bad debts, inventory impairment, and the estimated useful lives of fixed assets, which may significantly impact the financial statements if assumptions change [4][5]. Consolidation and Reporting Scope - The consolidated financial statements include seven subsidiaries, with changes in the scope of consolidation noted during the reporting period [4][5]. - The company prepares consolidated financial statements based on control, including all subsidiaries under its control [11][12]. Financial Instruments - Financial assets are classified into three categories: measured at amortized cost, measured at fair value with changes recognized in other comprehensive income, and measured at fair value with changes recognized in profit or loss [20][21]. - The company recognizes financial assets or liabilities when it becomes a party to the financial instrument contract [20][21]. Currency and Foreign Operations - The company uses RMB as its functional currency, while its subsidiaries in Hong Kong and Singapore primarily use USD for their economic activities [5][18]. - Foreign currency transactions are translated at the exchange rate on the transaction date, and monetary items are translated at the exchange rate on the balance sheet date [18][19]. Conclusion - The audit report and financial statements provide a comprehensive overview of Shenzhen Yilian Infinite Technology Co., Ltd.'s financial health and operational status, reflecting adherence to accounting standards and a commitment to transparency in financial reporting [1][2][5].