帝科股份: 浙江索特材料科技有限公司两年一期审计报告

Audit Opinion - The audit report concludes that the financial statements of Zhejiang Suote Material Technology Co., Ltd. fairly reflect the company's financial position as of May 31, 2025, December 31, 2024, and December 31, 2023, in accordance with accounting standards [2][3]. Management and Governance Responsibilities - The management is responsible for preparing the financial statements in accordance with accounting standards and ensuring that they are free from material misstatement due to fraud or error [3]. - The governance body oversees the financial reporting process [3]. Auditor's Responsibilities - The auditor's goal is to obtain reasonable assurance that the financial statements are free from material misstatement, whether due to fraud or error [4]. - The auditor communicates with the governance body regarding the planned audit scope, timing, and significant findings [5]. Financial Position - As of May 31, 2025, total assets amounted to approximately 2.96 billion RMB, an increase from 2.41 billion RMB in 2024 and 1.58 billion RMB in 2023 [6][8]. - Current assets totaled approximately 2.31 billion RMB in 2025, compared to 1.73 billion RMB in 2024 and 861.95 million RMB in 2023 [6][7]. Liabilities and Equity - Total liabilities as of May 31, 2025, were approximately 2.30 billion RMB, up from 1.79 billion RMB in 2024 and 532.06 million RMB in 2023 [8][9]. - Shareholders' equity was approximately 666.55 million RMB in 2025, compared to 622.80 million RMB in 2024 and 1.05 billion RMB in 2023 [8]. Income Statement - For the period of January to May 2025, total operating revenue was approximately 2.28 billion RMB, a decrease from 3.55 billion RMB in 2024 and an increase from 1.26 billion RMB in 2023 [9][10]. - Total operating costs for the same period were approximately 2.20 billion RMB, compared to 3.36 billion RMB in 2024 and 1.24 billion RMB in 2023 [9][10]. Cash Flow - Net cash flow from operating activities for January to May 2025 was approximately 1.65 billion RMB, compared to 2.84 billion RMB in 2024 and 1.02 billion RMB in 2023 [10].