Group 1 - The audit report indicates that the financial statements of Jiaozuo Wanfang Aluminum Industry Co., Ltd. have been prepared in accordance with the specified basis and are free from material misstatement [1][2][3] - The management is responsible for the preparation of the financial statements and ensuring the effectiveness of internal controls to prevent material misstatements due to fraud or error [2][3] - The audit opinion emphasizes that the financial statements are intended solely for the asset restructuring matters and should not be used for other purposes [2][3] Group 2 - Jiaozuo Wanfang Aluminum Industry Co., Ltd. is engaged in the non-ferrous metal smelting and rolling processing industry, primarily involved in aluminum smelting and processing, as well as the sale of aluminum products [6] - The company plans to acquire 99.4375% equity of Kai Man Aluminum (Sanmenxia) Co., Ltd. through a share issuance, which will make the target company a subsidiary of Jiaozuo Wanfang [6][20] - The transaction price for the acquisition is based on the valuation report, with the total transaction amount for the 99.4375% equity set at CNY 3,194,926.88 thousand [11][20] Group 3 - The issuance price for the shares to be issued in the acquisition is set at CNY 5.39 per share, which is not lower than 80% of the average trading price over the previous 120 trading days [9][10] - The transaction involves multiple parties, including Jinjiang Group and several other investment firms, with specific lock-up periods for the shares acquired [17][18] - The financial statements are prepared based on the assumption of going concern, reflecting the company's operational results accurately [21][23]