梦网科技: 中喜会计师事务所（特殊普通合伙）关于对《梦网云科技集团股份有限公司的并购重组问询函》的回复

Core Viewpoint - The company, Dream Network Technology Group Co., Ltd., received an inquiry letter from the Shenzhen Stock Exchange regarding its merger and acquisition restructuring, specifically focusing on the financial status of the target company and revenue recognition methods [1]. Financial Performance - The target company is projected to achieve operating revenues of 1.281 billion yuan and 1.363 billion yuan in 2023 and 2024, respectively, with a year-on-year revenue growth of 6.36% in 2024 [1]. - The audited net profit attributable to the parent company is expected to be 97 million yuan in 2023 and 74 million yuan in 2024 [1]. Revenue Recognition - The inquiry requests a detailed explanation of the business model and revenue recognition methods categorized by business type, including the proportion of revenue recognized using the net method in relation to total sales for 2023 and 2024 [1]. - The company is asked to clarify the specific circumstances, reasons, and rationality regarding supplier shipments under the brand retail business, and whether there are significant differences compared to industry peers [1]. - The inquiry also seeks to understand the reasons and rationality behind negative revenue for certain brands under brand operation management services, as well as the authenticity and accuracy of the company's revenue recognition practices [1].