Core Viewpoint - The audit report for Shuangle Pigment Co., Ltd. indicates that the financial statements for the year 2022 fairly reflect the company's financial position and operating results in accordance with accounting standards [1][2]. Audit Opinion - The audit opinion states that the financial statements are prepared in accordance with accounting standards and provide a fair view of the company's financial status as of December 31, 2022 [1]. - The audit was conducted following the Chinese Certified Public Accountant auditing standards, ensuring independence and ethical compliance [1][3]. Key Audit Matters - Revenue Recognition: The audit focused on the recognition of domestic sales revenue, assessing the effectiveness of internal controls and the appropriateness of accounting policies [1][2]. - Recoverability of Accounts Receivable: The audit evaluated the methods used to estimate the recoverability of accounts receivable, with a specific focus on the adequacy of provisions for bad debts [1][2]. - Existence and Valuation of Fixed Assets: The audit examined the existence, accuracy, and valuation of fixed assets, including the assessment of depreciation policies [2][3]. Financial Statements Overview - Consolidated Balance Sheet: As of December 31, 2022, total assets amounted to RMB 1,915,186,656.57, a decrease from RMB 1,939,936,093.31 in the previous year [6][7]. - Consolidated Income Statement: Total operating revenue for 2022 was RMB 1,270,705,476.24, down from RMB 1,336,104,395.88 in 2021, while total operating costs increased to RMB 1,260,125,550.73 from RMB 1,232,931,110.46 [8][9]. - Consolidated Cash Flow Statement: The net cash flow from operating activities was RMB 10,035,236.33, compared to a negative cash flow of RMB -106,388,842.98 in the previous year [10]. Management Responsibilities - The management is responsible for preparing financial statements that fairly reflect the company's financial position and for maintaining effective internal controls to prevent material misstatements [3][4]. Auditor 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][5].
双乐股份: 最近三年的财务报告及其审计报告以及最近一期的财务报告