梦网云科技集团股份有限公司 备考财务报表审阅报告 中喜特审 2025T00435 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、审阅报告 1-2 二、备考财务报表 备考合并资产负债表 3-4 备考合并利润表 5 三、备考财务报表附注 6 - 116 四、会计师事务所营业执照及资质证书 梦网云科技集团股份有限公司 2025 年 1-5 月、2024 年度、2023 年度备考财务报表附注 梦网云科技集团股份有限公司 财务报表附注 （除特别说明外，金额单位为人民币元） 一、公司基本情况 梦网云科技集团股份有限公司(以下简称公司或本公司)前身系荣信电力电子股 份有限公司。2016 年 8 月 5 日荣信电力电子股份有限公司变更名称为梦网荣信科技 集团股份有限公司，2020 年 11 月 16 日梦网荣信科技集团股份有限公司变更名称为 梦网云科技集团股份有限公司,总部位于辽宁省鞍山市。公司现持有统一社 ...

Company Overview - DreamNet Cloud Technology Group Co., Ltd. was formerly known as Rongxin Power Electronics Co., Ltd. The company changed its name in August 2016 and again in November 2020. The headquarters is located in Anshan, Liaoning Province. The registered capital is 800,589,972.00 RMB, and the total number of shares is listed on the Shenzhen Stock Exchange as of March 28, 2023 [1]. Business Activities - The company and its subsidiaries operate in the software and information technology services industry. Key activities include the development and sales of computer software and hardware, electronic product technology services, and the research, production, and sales of power electronic components and systems. Major products include mobile information services and energy-saving high-power power electronic products [2]. Subsidiaries - As of December 31, 2024, the company has 32 subsidiaries included in the consolidated financial statements. The specific details of these subsidiaries are outlined in the financial report [2]. Major Asset Restructuring - The company’s board of directors has approved a major asset restructuring plan to acquire 100% of the shares of Bicheng Digital through a combination of issuing shares and cash payments. The total transaction price is set at 128 million RMB [4]. Transaction Details - The company plans to issue 100,240,954 shares at a price of 8.30 RMB per share. The total cash payment for the transaction will be 44.8 million RMB, while 83.2 million RMB will be paid through share issuance. The funds raised will also be used to supplement the company's working capital [4]. Financial Reporting Basis - The pro forma financial statements are prepared under the assumption that the asset restructuring was completed on January 1, 2023. The financial statements reflect the new equity structure post-restructuring and are based on the approval of the shareholders and the Shenzhen Stock Exchange [6][7]. Accounting Policies - The company has established specific accounting policies and estimates based on its operational characteristics, including financial instrument impairment, fixed asset depreciation, and revenue recognition. The pro forma financial statements comply with the requirements of enterprise accounting standards [8].