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梦网科技: 本次重大资产重组涉及的拟购买资产最近两年及一期的财务报表和审计报告
Zheng Quan Zhi Xing· 2025-08-13 16:23
杭州碧橙数字技术股份有限公司 财务报表审计报告 中喜财审 2025S03130 号 中喜会计师事务所(特殊普通合伙) 地址:北京市东城区崇文门外大街11 号新成文化大厦A 座11 层 邮编:100062 电话:010-67085873 传真:010-67084147 邮箱:zhongxi@zhongxicpa.net 目 录 内 容 页 次 一、审计报告 1-6 二、已审财务报表 合并资产负债表 7-8 合并利润表 9 合并现金流量表 10 合并股东权益变动表 11 - 13 资产负债表 14 - 15 利润表 16 现金流量表 17 股东权益变动表 18 - 20 三、财务报表附注 21 - 125 四、会计师事务所营业执照及资质证书 杭州碧橙数字技术股份有限公司 2025 年 1-5 月、2024 年度、2023 年度财务报表附注 杭州碧橙数字技术股份有限公司 (除特别说明外,金额单位为人民币元) 一、公司基本情况 杭州碧橙数字技术股份有限公司(以下简称公司或本公司)前身为杭州碧橙网络 技术有限公司(以下简称碧橙有限公司),系由自然人徐文佳、杨婷出资设立。碧橙有 限公司以 2020 年 5 月 31 日为 ...
梦网科技: 本次重大资产重组涉及的拟购买资产最近两年财务报表和审计报告
Zheng Quan Zhi Xing· 2025-06-26 16:50
Audit Opinion - The audit report states that the financial statements of Hangzhou Bicheng Digital Technology Co., Ltd. fairly reflect the company's financial position as of December 31, 2023, and December 31, 2024, in accordance with accounting standards [1][2]. Key Audit Matters - Revenue recognition is identified as a key audit matter due to the inherent risk of management potentially using inappropriate revenue recognition to meet specific targets. The reported revenue for the periods is CNY 1,281,217,347.12 and CNY 1,362,754,567.32 [3][4]. - The company’s inventory net realizable value is also a key audit matter, with inventory balances of CNY 272,350,329.21 and CNY 373,586,813.27 as of the respective dates. The determination of this value involves significant management judgment [5]. Management Responsibilities - The management of the company is responsible for preparing the financial statements in accordance with accounting standards and maintaining necessary internal controls to prevent material misstatements due to fraud or error [6][7]. Financial Reporting Basis - The financial statements are prepared based on the assumption of going concern, indicating that the company does not have significant doubts about its ability to continue operations for the foreseeable future [10][12]. Company Overview - Hangzhou Bicheng Digital Technology Co., Ltd. was established as a limited liability company and transformed into a joint-stock company in 2020. The company primarily provides comprehensive e-commerce operation services for brand owners [9][10]. Consolidation Scope - The financial statements include 35 subsidiaries, reflecting the company's extensive operational structure [11]. Accounting Policies - The company employs various accounting policies and estimates, including those related to revenue recognition, inventory valuation, and financial instruments, ensuring compliance with relevant accounting standards [12][24].