Audit Opinion - The audit report states that the financial statements of Hefei Zhongke Junda Vision Technology Co., Ltd. fairly reflect the financial position as of December 31, 2023, and December 31, 2024, as well as the operating results and cash flows for the years 2023 and 2024 [2][3]. Key Audit Matters - Revenue recognition is identified as a key audit matter, with operating revenues for 2023 and 2024 reported at RMB 190.9851 million and RMB 221.6244 million, respectively. The revenue from high-speed cameras and visual measurement systems accounted for 86.62% and 94.85% of total revenue in those years [3][5]. - Accounts receivable and contract assets impairment is another key audit matter, with accounts receivable balances of RMB 42.4672 million and RMB 73.7797 million for the years ending December 31, 2023, and December 31, 2024, respectively. The impairment provisions for these amounts were RMB 2.9012 million and RMB 5.2672 million [5][6]. Company Overview - Hefei Zhongke Junda Vision Technology Co., Ltd. was established as a joint-stock company with a registered capital of RMB 54.866072 million. The company specializes in the research, development, production, and sales of high-speed imaging, analysis, and processing instruments and systems [11][12]. Financial Reporting Basis - The financial statements are prepared on a going concern basis, with no significant doubts regarding the company's ability to continue operations within the next 12 months [12][13]. Important Accounting Policies - The company adheres to the enterprise accounting standards, ensuring that the financial statements provide a true and complete reflection of its financial condition, operating results, and cash flows [12][13]. - The company employs specific accounting policies for financial instruments, inventory, fixed assets depreciation, and revenue recognition, tailored to its operational characteristics [12][13]. Financial Performance - The company reported significant revenue growth, with operating revenues increasing from RMB 190.9851 million in 2023 to RMB 221.6244 million in 2024, indicating a strong market demand for its products [3][5].

厦门钨业股份有限公司 专 项 审 计 报 告 华兴专字202424009810012 号 华兴会计师事务所（特殊普通合伙） 专 项 审 计 报 告 华兴专字202424009810012 号 厦门钨业股份有限公司： 一、审计意见 我们接受委托，审计了后附的厦门钨业股份有限公司按照模拟财务报表 附注三所述的编制基础和方法编制的二次资源材料相关业务模拟财务报表 （以下简称"模拟财务报表" ），包括 2024 年 6 月 30 日模拟资产负债表、模 拟利润表、模拟现金流量表及模拟财务报表附注。 我们认为，后附的模拟资产负债表在所有重大方面按照模拟财务报表附 注三所述的编制基础和方法编制，公允反映了厦门钨业股份有限公司二次资 源材料相关业务 2024 年 6 月 30 日的模拟财务状况。 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 "注册会计师对模拟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，我们独立于厦门钨业股份 有限公司，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，为发表审计意见提供了基 ...

Group 1 - The company has revised its articles of association, with no substantial changes to other provisions, and the amendments will be submitted for shareholder approval [1][3] - The company plans to provide guarantees for its wholly-owned subsidiaries to support their financing needs, with a total guarantee amount not exceeding 150 million yuan [4][6] - The board of directors has approved the guarantee proposal with unanimous support, and it does not require further shareholder meeting approval [6][20] Group 2 - The company will distribute a cash dividend of 3.75 yuan per 10 shares, amounting to a total of approximately 26.32 million yuan based on the current total share capital [25][27] - The profit distribution plan is subject to approval at the 2024 annual shareholder meeting [26][28] - The company’s cash dividend ratio for the year is 30.05% [27] Group 3 - The company intends to reappoint Tianjian Accounting Firm as its financial and internal control auditor for the year 2025 [35][41] - The audit firm has a good investor protection capability and has complied with relevant regulations regarding professional risk funds [36][38] - The board has approved the reappointment of the audit firm, which is pending shareholder meeting approval [43][44]

Core Viewpoint - *ST Gongzhi (formerly known as Harbin Intelligent) faces potential delisting as it received an audit report with no opinion from the auditing firm, Unitaizhenqing, for its 2024 financial statements, alongside a negative opinion on internal controls [1][2] Financial Reporting Issues - The audit firm was unable to obtain sufficient and appropriate audit evidence regarding the financial statements, particularly concerning equity investment platforms and revenue recognition [2][4] - The total initial investment cost in four equity investment platforms amounts to 650 million yuan, while the total transfer price from these platforms is only 309 million yuan [2] - As of December 31, 2024, the company has not completed the disposal of these four platforms, with a total impairment provision of 51.8571 million yuan recorded [3] Revenue Recognition Concerns - In 2024, *ST Gongzhi reported operating revenue of 1.93596 billion yuan, primarily from high-end equipment manufacturing [4] - The company plans to change its revenue recognition method from the time period method to the point in time method, but has not completed the necessary adjustments for previous years [4][5] Independent Directors' Opinions - Three independent directors expressed concerns about the company's financial reporting, citing frequent changes in management, incomplete rectification of previous issues, and lack of clarity in financial data [1][6] - Independent director Wang Liang noted the uncertainty surrounding the audit due to incomplete rectification efforts, while Du Yiliang highlighted issues with the company's financial data integrity [5][6] - All three independent directors abstained from voting on the annual report due to these concerns [6]

Group 1 - The core viewpoint of the article is the introduction of various affiliated companies related to Changbai Mountain Tourism Co., Ltd., including their financial data and operational scope [1][2][3][4][5][6][7][8][9][10][11][12][13][14]. - The affiliated companies include Jilin Changbai Mountain Development Construction (Group) Co., Ltd., Jilin Changbai Mountain Scenic Area Management Co., Ltd., and others, with varying financial statuses and operational focuses [1][2][3][4][5][6][7][8][9][10][11][12][13][14]. - The total assets and net assets of Jilin Changbai Mountain Development Construction (Group) Co., Ltd. are reported as 2,054,826.82 million yuan and 1,264,121.03 million yuan respectively, with a main business income of 111,224.29 million yuan and a net profit of 5,019.58 million yuan as of December 31, 2024 [1]. - Jilin Changbai Mountain Scenic Area Management Co., Ltd. has total assets of 11,011.45 million yuan, a net asset of -11,796.88 million yuan, with a main business income of 8,324.82 million yuan and a net loss of 697.80 million yuan [2]. - Jilin Changbai Mountain Real Estate Development Co., Ltd. shows total assets of 149,584.12 million yuan, a net asset of -26,543.44 million yuan, with a main business income of 2,864.91 million yuan and a net loss of 3,756.64 million yuan [3]. - The financial performance of other affiliated companies, such as Yanbian Changbai Mountain Peace Skiing Co., Ltd. and Jilin Changbai Mountain All-Season Terrain Park Management Co., Ltd., also reflects significant losses and negative net assets [4][5]. Group 2 - The article outlines the relationship between Changbai Mountain Tourism Co., Ltd. and its affiliated companies, indicating that the majority are wholly owned subsidiaries of the controlling shareholder, Jilin Changbai Mountain Development Construction (Group) Co., Ltd. [14]. - The article emphasizes that the affiliated companies are capable of fulfilling their obligations and do not pose a risk of default in transactions with Changbai Mountain Tourism Co., Ltd. [14]. - The pricing policy for transactions with affiliated parties is based on voluntary, equal, and mutually beneficial principles, ensuring that the interests of the company and its shareholders are not harmed [15]. - The transactions are designed to leverage the technological and product advantages of the affiliated companies, ensuring stable operations and overall economic benefits for Changbai Mountain Tourism Co., Ltd. [16].

Group 1 - The audit report indicates that the financial statements of Beikong Technology Co., Ltd. fairly reflect its financial position as of December 31, 2024, and its operating results for the year 2024 [2][3] - The company's total revenue for 2024 was RMB 1,187.97 million, with mining equipment sales contributing RMB 904.37 million (76.13%) and magnetic materials sales contributing RMB 282.09 million (23.75%) [3][4] - The audit identified key audit matters, including revenue recognition and impairment of accounts receivable and contract assets, due to their significance and the inherent risks associated with management's estimates [4][5] Group 2 - As of December 31, 2024, the company's accounts receivable amounted to RMB 76,240.90 million, with contract assets at RMB 76.04 million and an impairment provision of RMB 3.84 million [5][6] - The company follows specific accounting policies for revenue recognition, inventory, fixed asset depreciation, and impairment of financial instruments, ensuring compliance with accounting standards [10][12] - The company operates in the specialized equipment manufacturing industry, focusing on the research, development, production, and sales of mining equipment and magnetic materials [10][11]