Supezet(SH:688121) Zheng Quan Zhi Xing·2025-07-09 16:23Core Viewpoint - The audit report for Zhuohe (Dai Shan) Energy Technology Co., Ltd. indicates that the financial statements as of June 30, 2025, fairly reflect the company's financial position and operational results for the first half of 2025, in accordance with accounting standards [2][3]. Financial Statements - The audit covered the balance sheet, income statement, cash flow statement, statement of changes in equity, and related notes for the period ending June 30, 2025 [2]. - The company was established on September 3, 2024, with a registered capital of RMB 1 million, and has undergone a capital increase to a maximum of RMB 820 million [6][7]. Management and Governance Responsibilities - The management is responsible for preparing financial statements that fairly reflect the company's financial status and for maintaining necessary internal controls to prevent material misstatements due to fraud or error [3][4]. - The governance layer oversees the financial reporting process of the company [3]. Audit Responsibilities - The auditors aim to obtain reasonable assurance that the financial statements are free from material misstatement, whether due to fraud or error [3][4]. - The audit process includes assessing risks of material misstatement, understanding internal controls, and evaluating the appropriateness of accounting policies used by management [5][6]. Company Overview - Zhuohe (Dai Shan) Energy Technology Co., Ltd. is primarily engaged in the promotion of new energy technologies, including technical services, energy technology research and development, and manufacturing of specialized equipment [6][7]. - The company has evaluated its ability to continue as a going concern and found no significant doubts regarding its operational continuity [7][8]. Financial Policies and Estimates - The financial statements are prepared based on actual transactions and in accordance with the accounting standards issued by the Ministry of Finance [7][8]. - Key accounting policies include provisions for bad debts, inventory write-downs, depreciation of fixed assets, and capitalization of research and development expenses [8][9]. Financial Data Highlights - As of June 30, 2025, the company reported bank deposits of RMB 552,477.77, with a significant increase from RMB 8,883.88 at the beginning of the period [22]. - The total fixed assets amounted to RMB 453,964,257.00, reflecting investments made by the company [22][23]. Taxation - The company is subject to a value-added tax rate of 13% and a corporate income tax rate of 25% [21].