奥特佳: 最近一年的财务报告及其审计报告以及最近一期的财务报告

Company Overview - The company name is Aotegia New Energy Technology Co., Ltd. with a registered capital of RMB 3,309,623,844 [1][2] - The company was established in 2002 and underwent several transformations, including a name change to Aotegia New Energy Technology Co., Ltd. in 2015 [2][3] - The company operates in the automotive parts industry, focusing on products such as automotive air conditioning systems, compressors, and thermal management products for energy storage batteries [2][3] Financial Reporting - The financial statements are prepared based on the going concern assumption and comply with the relevant accounting standards issued by the Ministry of Finance [3][4] - The company has a total of 48 subsidiaries included in the consolidated financial statements, with changes in the scope of consolidation compared to the previous period [2][3] Capital Structure - The company has undergone multiple capital increases through public offerings and private placements, with significant changes in registered capital over the years [2][3] - The latest capital increase involved the issuance of 66,365,700 restricted shares at a price of RMB 1.26 per share, increasing the total share capital [2][3] Subsidiaries and Operations - The company has numerous subsidiaries across various countries, including Australia, the UK, Mexico, and the US, indicating a broad international presence [3][4] - The subsidiaries are categorized into different operational groups based on their geographical locations and functions [3][4] Accounting Policies - The company follows specific accounting policies for revenue recognition, research and development expenses, and goodwill impairment testing [3][4] - The financial statements are prepared using the historical cost basis, except for certain financial instruments [3][4] Currency and Foreign Operations - The company primarily uses RMB for its domestic operations, while its foreign subsidiaries use various currencies such as USD, EUR, and AUD based on their operational environments [3][4] - The financial statements of foreign operations are translated into RMB using specific exchange rates for assets, liabilities, and income statement items [3][4]