吉林银行股份有限公司 审 计 报 告 众环审字（2025）0200352号 目 录 起始页码 审计报告 财务报表 合并资产负债表 1 合并利润表 3 合并现金流量表 4 合并股东权益变动表 5 资产负债表 7 利润表 9 现金流量表 10 股东权益变动表 11 财务报表附注 13 审 计 报 告 众环审字（2025）0200352 号 吉林银行股份有限公司全体股东： 一、审计意见 我们审计了吉林银行股份有限公司（以下简称"吉林银行"）财务报表，包括 2024 年 表、合并及公司股东权益变动表以及相关财务报表附注。 我们认为，后附的财务报表在所有重大方面按照企业会计准则的规定编制，公允反映了 吉林银行 2024 年 12 月 31 日合并及公司的财务状况以及 2024 年度合并及公司的经营成果和 现金流量。 二、形成审计意见的基础 我们按照中国注册会计师审计准则的规定执行了审计工作。审计报告的"注册会计师对 财务报表审计的责任"部分进一步阐述了我们在这些准则下的责任。按照中国注册会计师职 业道德守则，我们独立于吉林银行，并履行了职业道德方面的其他责任。我们相信，我们获 取的审计证据是充分、适当的，为发表审计意见 ...

Company Overview - Hansong (Nanjing) Technology Co., Ltd. was established on August 21, 2003, and transitioned to a joint-stock company on June 1, 2022 [2] - The company operates in the computer, communication, and other electronic equipment manufacturing industry, focusing on high-performance audio products, innovative audio, and AIoT smart products [2] - The financial statements are prepared based on the assumption of going concern, with no significant doubts regarding the company's ability to continue operations in the next 12 months [2] Financial Reporting Basis - The financial statements comply with the requirements of the enterprise accounting standards, reflecting the company's financial position, operating results, and cash flows accurately [3] - The accounting period is from January 1 to December 31, with a short operating cycle defined as 12 months for asset and liability liquidity classification [3] Important Accounting Policies - The company has established specific accounting policies and estimates for financial instrument impairment, fixed asset depreciation, intangible assets, and revenue recognition [2][3] - The company uses the weighted average method for inventory valuation and applies a perpetual inventory system [27] Financial Instruments - Financial assets are classified into three categories upon initial recognition: measured at amortized cost, measured at fair value with changes recognized in other comprehensive income, and measured at fair value with changes recognized in profit or loss [7] - The company assesses expected credit losses based on the risk of default and recognizes loss provisions accordingly [15][14] Long-term Assets - Long-term assets, including fixed assets and intangible assets, are subject to impairment testing if there are indications of impairment [19][28] - Fixed assets are depreciated using the straight-line method over their useful lives, which vary by asset type [24] Research and Development Expenses - R&D expenses include salaries, direct inputs, depreciation, and amortization related to R&D activities [27] - The company capitalizes borrowing costs directly attributable to the acquisition or production of qualifying assets [25] Equity and Liabilities - The company recognizes liabilities for employee benefits and provisions for expected liabilities when it is probable that an outflow of resources will occur [30][32] - Share-based payments are accounted for based on the fair value of equity instruments granted to employees [32]

Core Viewpoint - The audit report for Shanghai Zijiang New Materials Technology Co., Ltd. indicates that the financial statements fairly reflect the company's financial position and operating results for the periods ending March 31, 2025, December 31, 2024, and December 31, 2023, in accordance with accounting standards [1]. Financial Statements Summary - The company reported total operating revenue of CNY 155.35 million for Q1 2025, a decrease from CNY 623.42 million in 2024 and CNY 711.39 million in 2023 [7]. - The total operating costs for Q1 2025 were CNY 146.13 million, compared to CNY 576.91 million in 2024 and CNY 618.94 million in 2023 [7]. - The net profit for Q1 2025 was CNY 10.12 million, down from CNY 53.52 million in 2024 and CNY 90.24 million in 2023 [7]. - The total assets as of March 31, 2025, were CNY 1,107.80 million, an increase from CNY 1,033.28 million in 2024 but a slight decrease from CNY 1,101.51 million in 2023 [6]. - The total liabilities as of March 31, 2025, were CNY 572.80 million, compared to CNY 508.40 million in 2024 and CNY 541.25 million in 2023 [6]. Key Audit Matters - Revenue recognition was identified as a key audit matter, with reported revenues of CNY 155.35 million for Q1 2025, CNY 623.42 million for 2024, and CNY 711.39 million for 2023 [1]. - The expected credit loss on accounts receivable was also a key audit matter, with accounts receivable balances of CNY 306.58 million as of March 31, 2025, and CNY 288.81 million as of December 31, 2024 [1]. Management and Governance Responsibilities - The management is responsible for preparing financial statements that fairly reflect the company's financial position and for maintaining necessary internal controls to prevent material misstatements [2]. - The governance layer is tasked with overseeing the financial reporting process [2]. Cash Flow Summary - The net cash flow from operating activities for Q1 2025 was negative CNY 6.38 million, compared to positive CNY 99.98 million in 2024 and CNY 216.52 million in 2023 [8]. - The net cash flow from investing activities was negative CNY 1.06 million for Q1 2025, compared to negative CNY 62.48 million in 2024 [8]. - The net cash flow from financing activities was positive CNY 66.40 million for Q1 2025, contrasting with negative CNY 94.71 million in 2024 [8].

Core Opinion - The audit report for Tianjin Baili Technology Development Co., Ltd. indicates that the financial statements for the year ending December 31, 2024, fairly represent the company's financial position and operating results in accordance with accounting standards [1][2]. Financial Statements Summary Audit Opinion - The audit firm believes that the financial statements are prepared in accordance with the accounting standards and fairly reflect the financial status and results of operations for the year [1]. Balance Sheet - As of December 31, 2024, total assets amount to 20,946,554.84 RMB, a significant decrease from 72,207,414.66 RMB in 2023, indicating a reduction of approximately 71% [2][3]. - Current assets total 20,853,696.65 RMB, down from 38,271,606.30 RMB in 2023, reflecting a decrease of about 45% [2]. - Non-current assets are reported at 92,858.19 RMB, a decrease from 33,935,808.36 RMB in 2023 [2]. Income Statement - The company reported a net loss of 460,148.26 RMB for 2024, compared to a net loss of 2,872,571.81 RMB in 2023, showing an improvement in loss by approximately 84% [3]. - Operating profit (loss) for 2024 is -459,012.01 RMB, an improvement from -2,867,271.81 RMB in the previous year [3]. Cash Flow Statement - The net cash flow from operating activities for 2024 is -880,952.50 RMB, compared to -2,847,276.96 RMB in 2023, indicating a reduction in cash outflow [4]. - The cash and cash equivalents at the end of 2024 are 20,779,908.86 RMB, an increase from 18,141,097.28 RMB at the end of 2023 [4]. Changes in Equity - The total equity at the end of 2024 is 20,876,456.15 RMB, down from 72,206,922.66 RMB in 2023, reflecting a decrease of approximately 71% [3][5]. - The company reported a comprehensive income total of 18,669,533.49 RMB for 2024, compared to a loss of 2,872,571.81 RMB in 2023 [3]. Company Overview - Tianjin Baili Technology Development Co., Ltd. is a limited liability company established on February 16, 1994, with a registered capital of 10.5223 million RMB [5]. - The company operates in technology services, consulting, and sales of electrical equipment, among other areas [5].

Core Viewpoint - The financial statements of REIAL CLUB DEPORTIU ESPANYOL DE BARCELONA, S.A.D. have been audited and are deemed to fairly reflect the financial position and operating results for the periods ending December 31, 2024, and May 31, 2025, in accordance with accounting standards [2][3]. Financial Statements Summary Audit Opinion - The audit confirms that the financial statements are prepared in accordance with accounting standards and provide a true and fair view of the financial status and results of operations [2][3]. Management and Governance Responsibilities - The management is responsible for preparing the financial statements in accordance with accounting standards and ensuring the effectiveness of internal controls to prevent material misstatements due to fraud or error [2][3][4]. 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, and to issue an audit report that includes the audit opinion [3][4]. Financial Position - As of May 31, 2025, the total assets amounted to approximately 1,432.93 billion RMB, compared to 1,367.19 billion RMB as of December 31, 2024, indicating an increase [6]. - Total liabilities as of May 31, 2025, were approximately 1,032.09 billion RMB, up from 961.46 billion RMB at the end of 2024 [6]. Income Statement - For the period from January to May 2025, total operating revenue was approximately 256.51 million RMB, while total operating costs were about 298.30 million RMB, resulting in an operating loss of approximately 34.85 million RMB [7]. - The net loss for the same period was approximately 37.32 million RMB, compared to a net loss of 260.53 million RMB for the entire year of 2024 [7]. Cash Flow Statement - The net cash flow from operating activities for the first five months of 2025 was approximately 32.09 million RMB, compared to 22.43 million RMB for the same period in 2024 [7]. - The cash and cash equivalents at the end of May 2025 were approximately 24.56 million RMB, an increase from 16.11 million RMB at the end of 2024 [7].

Core Viewpoint - The company received an inquiry letter from the Shanghai Stock Exchange regarding its 2024 annual report, prompting a detailed response to clarify various aspects of its business operations and financial disclosures. Business Operations - The company's main business includes book publishing and distribution, printing services, and material sales, achieving a revenue of 2.426 billion yuan, a year-on-year increase of 0.6% [1] - The net profit attributable to shareholders was 102 million yuan before deductions and 87 million yuan after deductions, with quarterly profits showing a trend from -8 million yuan in Q1 to 58 million yuan in Q4 [1] - The publishing and distribution segment includes general books and educational materials, utilizing both consignment and sales models [1] Revenue Breakdown - The material sales business generated 516 million yuan in revenue, a year-on-year increase of 13.88%, accounting for 21.27% of total revenue [1] Customer and Supplier Relationships - The company is required to disclose major customers and suppliers over the past three years, including their relationships, sales and purchase amounts, and settlement policies [2] - Specific customers include the Liaoning Provincial Education Department, which purchased educational materials worth approximately 36.28 million yuan, with a settlement period of 6 months [3] Revenue Recognition - The company must clarify the revenue recognition timing and methods under the consignment return model, ensuring compliance with accounting standards [2] - The material sales business's revenue recognition basis must also be explained, including whether it follows the gross or net method [2] Financial Performance Analysis - The company is asked to explain the reasons for quarterly performance fluctuations, considering gross margin levels, cost structures, and seasonal industry characteristics [2]

Core Viewpoint - The audit report for Ningbo Kabeiyi Electric Technology 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]. Audit Opinion - The audit opinion states that the financial statements, including the consolidated and parent company balance sheets, profit and loss statements, cash flow statements, and changes in equity, are prepared in accordance with accounting standards and provide a true and fair view of the company's financial status as of December 31, 2022 [1]. Key Audit Matters - Revenue Recognition: The company reported operating income of 2,948.41 million yuan for 2022, which is a key performance indicator. The audit included procedures to evaluate the appropriateness of revenue recognition policies and to ensure compliance with accounting standards [1]. - Recoverability of Accounts Receivable: As of December 31, 2022, the company had accounts receivable of 929.10 million yuan, with a bad debt provision of 46.51 million yuan. The audit assessed the recoverability of these receivables and the adequacy of the bad debt provision [1]. Financial Highlights - Total Assets: The total assets of the company as of December 31, 2022, amounted to 2,385.33 million yuan, an increase from 2,151.92 million yuan in the previous year [6][7]. - Total Liabilities: The total liabilities increased to 1,597.79 million yuan from 1,489.39 million yuan year-on-year [6][7]. - Shareholders' Equity: The total equity attributable to shareholders rose to 787.55 million yuan from 662.53 million yuan in the previous year [7]. Income Statement Overview - Total Operating Revenue: The company reported total operating revenue of 2,948.41 million yuan for 2022, up from 2,267.91 million yuan in 2021, reflecting a significant growth [8]. - Total Operating Costs: The total operating costs increased to 2,772.93 million yuan from 2,168.19 million yuan, indicating rising expenses alongside revenue growth [8]. - Net Profit: The net profit for 2022 was 140.05 million yuan, compared to 86.34 million yuan in the previous year, showing a substantial increase in profitability [8].

Core Viewpoint - The financial statements of Hanhigh Group Co., Ltd. have been reviewed, and no significant misstatements were found, indicating that the financial reports fairly reflect the company's financial position, operating results, and cash flows in accordance with accounting standards [3][4]. Company Overview - Hanhigh Group Co., Ltd. is a joint-stock company registered in Shunde District, Foshan City, with a registered capital of RMB 360 million [3][11]. - The company was originally established as a limited liability company in September 2004 and has undergone several capital increases and structural changes, ultimately becoming a joint-stock company [3][5][8]. Financial Statements - The reviewed financial statements include the consolidated and parent company balance sheets as of March 31, 2025, and the consolidated and parent company income statements, cash flow statements, and changes in equity for the first quarter of 2025 [3][11]. - The company has included all subsidiaries in its consolidated financial statements, with a total of 12 subsidiaries accounted for in the current reporting period [11]. Accounting Policies - The financial statements are prepared based on the accrual basis of accounting, following the accounting standards issued by the Ministry of Finance [11][12]. - The company adopts specific accounting policies and estimates that reflect its operational characteristics, including methods for bad debt provision, inventory valuation, and revenue recognition [12][13]. Capital Structure - The company's capital structure has evolved through multiple rounds of capital increases, with significant contributions from various stakeholders, including Hanhigh Management and other investment partners [5][9][10]. - As of the latest capital increase, the registered capital stands at RMB 36 million, with Hanhigh Management holding 71.81% of the shares [10][11].

Audit Opinion - The audit report states that the financial statements of Chengdu Kangda Jinrui Technology Co., Ltd. fairly reflect its financial position as of December 31, 2024, and its operating results and cash flows for the year 2024 in accordance with accounting standards [1][2]. Management and Governance Responsibilities - The management of Kangda Jinrui is responsible for preparing financial statements that fairly present the company's financial position and for maintaining necessary internal controls to prevent material misstatements due to fraud or error [2]. - The governance layer is tasked with overseeing the financial reporting process of the company [2]. 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, and to issue an audit report that includes an opinion [2][4]. - The auditor identifies and assesses risks of material misstatement and designs audit procedures to address these risks [4]. Company Overview - Chengdu Kangda Jinrui Technology Co., Ltd. was registered in August 2022 with a registered capital in RMB and operates in various sectors including technology services, software development, and electronic component manufacturing [6][7]. - The company has two subsidiaries included in the consolidated financial statements for 2024, both newly added this year [7]. Financial Reporting Basis - The financial statements are prepared on a going concern basis, with management assessing the company's ability to continue operations for the next 12 months [7][8]. Important Accounting Policies - The company adheres to significant accounting policies and estimates as per the accounting standards, ensuring that the financial statements accurately reflect its financial status and performance [8][9]. Financial Instruments - The company classifies financial assets and liabilities based on their characteristics and management's business model, applying appropriate measurement methods [10][12]. - Financial instruments are recognized when the company becomes a party to the contractual provisions of the instrument [9][10]. Inventory and Costing - The company uses the weighted average method for inventory valuation and adopts a perpetual inventory system, conducting at least one physical count annually [26][27].

Financial Report Summary - The audit opinion states that the financial statements of Suzhou Ruikeda Connector System Co., Ltd. (hereinafter referred to as Ruikeda) fairly reflect its financial position as of December 31, 2022, and its operating results for the year 2022 in accordance with accounting standards [2][3] - The total operating revenue for Ruikeda in 2022 was CNY 1,625,142,065.22, highlighting the significance of revenue recognition in the financial statements [3][4] - Key audit matters identified include revenue recognition and the provision for bad debts on accounts receivable, both of which are critical due to their impact on the financial statements [4][5] Revenue Recognition - Ruikeda's primary business involves the research, design, production, and sales of optoelectronic connectors, with revenue recognition being a key performance indicator [3][4] - The audit procedures for revenue recognition included evaluating internal controls, analyzing sales contracts, and confirming transactions with major customers [3][4] Provision for Bad Debts - The assessment of the recoverability of accounts receivable involves significant management estimates and judgments, making it a critical audit matter [4][5] - Audit procedures included testing internal controls related to accounts receivable management, evaluating management's estimates, and analyzing the aging of accounts receivable [4][5] Company Overview - Ruikeda was established on June 5, 2014, and is headquartered in Suzhou, Jiangsu Province, with a registered capital of CNY 113,157,052 as of December 31, 2022 [8][9] - The company is engaged in the research, production, and sales of electronic components, optoelectronic connectors, sensors, and related technologies [8][9] Financial Reporting Basis - The financial statements are prepared on a going concern basis, with no identified issues affecting the company's ability to continue operations [11][12] - The company adheres to the accounting policies and estimates as per the applicable accounting standards, ensuring the financial statements reflect a true and complete picture of its financial status [11][12]