Core Opinion - The audit report indicates that the financial statements of Xiamen Jinlong Automotive Air Conditioning Co., Ltd. fairly reflect its financial position as of December 31, 2024, and June 30, 2025, as well as its operational results and cash flows for the year 2024 and the first half of 2025 [1][2]. Group 1: Audit Opinion - The audit opinion states that the financial statements are prepared in accordance with the relevant accounting standards and provide a true and fair view of the company's financial status [1][2]. - The report emphasizes that the financial statements are specifically prepared for the purpose of equity transfer and are not suitable for other uses [2]. Group 2: Management and Governance Responsibilities - The management is responsible for preparing the financial statements in accordance with accounting standards and ensuring that they are free from material misstatements due to fraud or error [2][3]. - The governance body is tasked with overseeing the financial reporting process of the company [2]. Group 3: Auditor's Responsibilities - The auditor's goal is to obtain reasonable assurance that the financial statements are free from material misstatement, whether due to fraud or error [2][3]. - The auditor must evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management [3][4]. Group 4: Company Overview - Xiamen Jinlong Automotive Air Conditioning Co., Ltd. was established on June 29, 2005, with a registered capital of 42 million RMB [4][5]. - The company operates in the production and sales of automotive air conditioning, industrial air conditioning, and automotive components [4][5]. Group 5: Financial Reporting Basis - The financial statements are prepared on a going concern basis and in accordance with the accrual basis of accounting [5][6]. - The financial statements include balance sheets as of December 31, 2024, and June 30, 2025, as well as profit and loss statements and cash flow statements for the relevant periods [5][6].