Core Viewpoint - The financial statements of Tongyu New Materials (Guangdong) Co., Ltd. have been reviewed, and no significant misstatements were identified, indicating that the financial reports fairly reflect the company's financial position as of March 31, 2025 [2][3]. Company Overview - Tongyu New Materials (Guangdong) Co., Ltd. was established through the overall restructuring of Guangdong Tongyu New Materials Co., Ltd. The registered capital is RMB 30 million, with the main business activities including research, production, and sales of electronic materials, engineering plastics, synthetic resins, and chemical products [3][5]. Financial Reporting Basis - The financial statements are prepared on a going concern basis, in accordance with the relevant accounting standards and guidelines, reflecting the company's financial status, operating results, changes in equity, and cash flows [5][6]. Important Accounting Policies - The company adheres to significant accounting policies and estimates as per the enterprise accounting standards, ensuring that the financial statements provide a true and complete representation of the company's financial condition and results [5][6]. Consolidation Scope - The consolidation scope is determined based on control, including subsidiaries controlled by the company and structured entities, ensuring that the financial statements reflect the entire economic entity [7][8]. Financial Instruments - Financial instruments are recognized when the company becomes a party to the financial contract, with subsequent measurement based on their classification, including those measured at amortized cost and fair value [26][28]. Credit Risk Assessment - The company assesses credit risk based on the expected credit loss model, categorizing financial instruments into stages to determine the appropriate loss provisions [29][30].

审计报告 苏州瑞玛精密工业集团股份有限公司 容诚审字2025230Z0944 号 容诚会计师事务所(特殊普通合伙) 中国·北京 目 录 序号 内 容 页码 苏州瑞玛精密工业集团股份有限公司 财务报表附注 苏州瑞玛精密工业集团股份有限公司 财务报表附注 （除特别说明外，金额单位为人民币元） 一、公司的基本情况 苏州瑞玛精密工业集团股份有限公司（以下简称公司或本公司）是由原苏州瑞玛金 属成型有限公司（以下简称"瑞玛有限"） 整体变更设立的股份有限公司，于 2017 年 11 月 20 日 在 苏 州 市 工 商 行 政 管 理 局 办 理 了 变 更 登 记 ， 公 司 统 一 社 会 信 用 代 码 为 月 31 日止的净资产 168,139,050.60 元按照 1:0.419296 的比例折合股本 7,050 万元，其余 计入资本公积。本次变更后，公司股权结构如下： | 股东名称 | 出资金额 | 出资比例（%） | | | --- | --- | --- | --- | | 陈晓敏 | 56,665,080.00 | 80.38 | | | 翁荣荣 | 5,374,920.00 | 7.62 | | | ...