目 录 | 一、审计报告……………………………………………………… | 第 | 1—6 | 页 | | --- | --- | --- | --- | | 二、财务报表……………………………………………………… | 第 7—10 | | 页 | | （一）资产负债表……………………………………………… | 第 | 7 | 页 | | （二）利润表…………………………………………………… | 第 | 8 | 页 | | （三）现金流量表……………………………………………… | 第 | 9 | 页 | | （四）所有者权益变动表……………………………………… | 第 | 10 | 页 | | 三、财务报表附注……………………………………………… | 第 | 11—87 | 页 | | 四、报告附件…………………………………………………… | 第 | 88—91 | 页 | | 审 计 报 告 | | | | 天健审〔2025〕5-90 号 合肥中科君达视界技术股份有限公司全体股东： 一、审计意见 我们审计了合肥中科君达视界技术股份有限公司（以下简称中科视界公司） 财务报表，包括 2023 年 12 月 31 日、 ...

Company Overview - Anhui Fuhuang Steel Structure Co., Ltd. was established on December 16, 2004, and is headquartered in Chao Lake City, Anhui Province. The company primarily operates in the metal products industry, focusing on the production and sales of steel structure products and providing related engineering services [2][3]. Major Asset Restructuring Plan - The company plans to acquire 100% equity of Hefei Zhongke Junda Vision Technology Co., Ltd. through a combination of issuing shares and cash payments. The total transaction price is set at 1.14 billion yuan, with 798 million yuan (70%) paid in shares and 342 million yuan (30%) in cash. The share issuance will not exceed 30% of the total share capital post-transaction [3][4]. - The share issuance price is determined to be 4.30 yuan per share, which is not lower than 80% of the average trading price over the previous 120 trading days [3][4]. Financial Reporting Basis - The pro forma consolidated financial statements are prepared in accordance with the relevant regulations of the China Securities Regulatory Commission regarding major asset restructuring. The financial statements reflect the company's financial position as if the restructuring had been completed on January 1, 2024 [5][6]. - The purchase cost for the restructuring is recorded as 1.14 billion yuan, with adjustments made to the equity attributable to the parent company based on the share issuance and cash payment [5][6]. Accounting Policies and Estimates - The company adopts specific accounting policies for financial instruments, inventory, fixed assets depreciation, intangible assets, and revenue recognition based on its operational characteristics [7][8]. - The accounting period for the financial statements is from January 1 to December 31, 2024, with the reporting currency being Renminbi [7][8]. Financial Instruments and Risk Management - 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 [11][12]. - The company assesses expected credit losses for financial assets and recognizes loss provisions based on historical credit loss experience and forward-looking information [19][20].