Group 1 - The core viewpoint of the article highlights the strategic cooperation between Beijing Gree and General Technology Group Health and Elderly Care Industry Co., Ltd. to create a smart elderly care ecosystem, addressing the challenges of an aging population in China [1][2][3] - The partnership aims to integrate health technology and elderly care services, focusing on "smart empowerment and health co-existence" to provide innovative solutions for healthy aging [1][2] - According to the 2024 National Aging Development Report, the population aged 60 and above in China has surpassed 310 million, accounting for 22% of the total population, indicating a significant and rapidly growing elderly demographic [1] Group 2 - Gree Electric is accelerating its health strategy transformation, planning to open 3,000 experience stores nationwide by 2025 under the "Dong Mingzhu Health Home" initiative, emphasizing a three-pronged health concept of air, water quality, and diet [2] - General Technology Group Health and Elderly Care, recognized as a "national team" in the elderly care sector, is leveraging its extensive medical network to create a coordinated elderly care service system that integrates home, community, and institutional care [2][3] - The collaboration will focus on three key areas: iterative research and development of age-friendly products, systematic integration of smart appliances in elderly care scenarios, and deep data mining and value transformation [2]

关于上海开开实业股份有限公司 向特定对象发行股票申请文件的审核问询函 之回复专项核查意见 上会业函字(2025)第 190 号 上海证券交易所： 上会会计师事务所(特殊普通合伙)（以下简称"我们"、"申报会计师"）通过 上海开开实业股份有限公司（以下简称"公司"、"发行人"）收悉贵所于 2024 年 10 月 24 日下发的《关于上海开开实业股份有限公司向特定对象发行股票申请文 件的审核问询函》（上证上审（再融资）〔2024〕241 号）（以下简称"问询函"）。 根据问询函要求，我们就问询函中要求申报会计师核查和发表意见的事项进行了 核查，现将核查情况予以说明。 本回复中涉及货币金额的单位，如无特别指明，均为人民币元。若出现总数 与分项数值之和尾数不符的情况，均为四舍五入原因造成。 7-2-1 问题 1.关于经营情况 根据申报材料，1）报告期内，发行人的营业收入分别 66,983.04 万元、 89,417.19 万元、92,507.04 万元和 48,952.05 万元，扣非归母净利润分别为 444.62 万元、1,414.20 万元、944.56 万元和 329.38 万元；2）报告期各期，公 司经营活动 ...