佳禾智能: 审计报告

Core Viewpoint - The financial statements of beyerdynamic GmbH & Co.KG for the period from January 1, 2023, to May 31, 2025, have been audited and found to fairly reflect the company's financial position in accordance with accounting standards [1][2]. Financial Statements Summary Audit Opinion - The audit report confirms that the financial statements present a true and fair view of the company's financial status as of December 31, 2023, December 31, 2024, and May 31, 2025 [1]. Financial Position - As of May 31, 2025, the total assets of beyerdynamic amounted to RMB 325,838,702.28, an increase from RMB 298,157,864.62 as of December 31, 2024, and RMB 268,679,827.46 as of December 31, 2023 [3][4]. - Total liabilities as of May 31, 2025, were RMB 264,323,892.61, compared to RMB 254,301,915.24 in 2024 and RMB 249,302,127.77 in 2023 [4][5]. - The total equity of the company increased to RMB 61,514,809.67 as of May 31, 2025, from RMB 43,855,949.38 in 2024 and RMB 19,377,699.69 in 2023 [4][5]. Profit and Loss - For the period of January to May 2025, the company reported total operating revenue of RMB 261,144,671.22, compared to RMB 676,570,733.28 for the entire year of 2024 and RMB 581,740,203.72 for 2023 [6]. - The total operating costs for the same period were RMB 251,126,334.08, down from RMB 602,677,799.39 in 2024 and RMB 617,377,511.23 in 2023 [6]. - The net profit for the first five months of 2025 was RMB 12,688,055.03, a significant recovery from a net loss of RMB 35,582,667.87 in 2023 [6][7]. Cash Flow - The net cash flow from operating activities for the first five months of 2025 was negative at RMB -21,715,878.34, compared to positive cash flow in the previous years [7]. - The cash and cash equivalents at the end of May 2025 were RMB 27,861,850.29, a decrease from RMB 51,574,182.52 at the end of 2024 [7].