必易微: 上海兴感半导体有限公司审计报告

Audit Opinion - The audit report concludes that the financial statements of Shanghai Xinggan Semiconductor Co., Ltd. fairly reflect the company's financial position as of May 31, 2025, December 31, 2024, and December 31, 2023, as well as its operational results and cash flows for the periods from January to May 2025, the year 2024, and the year 2023 [2][3]. Management and Governance Responsibilities - The management of the company is responsible for preparing the financial statements in accordance with accounting standards and ensuring that the statements are free from material misstatements due to fraud or error [3][4]. - The governance layer is tasked with overseeing the financial reporting process of the company [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 [3][4]. - The auditor identifies and assesses risks of material misstatement and designs audit procedures to address these risks [3][4]. - The auditor evaluates the appropriateness of accounting policies selected by management and assesses the reasonableness of accounting estimates and disclosures [3][4]. Company Overview - Shanghai Xinggan Semiconductor Co., Ltd. is headquartered in Shanghai, with a registered capital of RMB 8.022352 million as of May 31, 2025 [5][6]. - The company primarily engages in technology development in the semiconductor, electronics, and integrated circuit sectors [5][6]. Financial Reporting Basis - The financial statements are prepared on a going concern basis, and the company has assessed its ability to continue as a going concern for the next 12 months without any significant issues [5][6]. Important Accounting Policies - The company follows specific accounting policies and estimates in accordance with accounting standards, ensuring that the financial statements accurately reflect its financial status and operational results [5][6]. - The accounting year runs from January 1 to December 31, and the functional currency is RMB [5][6]. Consolidation and Mergers - The company consolidates financial statements based on control, including subsidiaries and structured entities [7][8]. - The accounting treatment for mergers and acquisitions is specified, including the recognition of identifiable assets and liabilities at fair value on the acquisition date [6][7][8].