转自：中国证券报·中证网 中证报中证网讯（王珞）近日，鼎汉技术顺利完成向特定对象发行股份，募集资金2.24亿元。本次定增 由公司控股股东——广州工控资本管理有限公司全额认购，充分体现了国资股东对公司未来发展前景的 坚定信心与持续支持，也为公司在"十五五"时期推进"1+N"业务布局注入关键资金动力。 当前，鼎汉技术正持续深化"1+N"业务布局，即以轨道交通为核心基本盘，积极拓展新能源、人工智 能、智能制造三大新兴业务板块。此次定增资金的到位，将进一步推动公司战略升级： 轨道交通领域，公司巩固信号电源、车辆空调、轻量化车载辅助电源、智慧化解决方案等优势产品的技 术领先地位，加速产品迭代和市场渗透，持续提升市场份额。 新能源领域，依托公司在轨道交通领域积累的技术优势，积极布局储能、光伏、工程机械等领域相关细 分市场，抢抓"双碳"背景下的产业机遇。 人工智能领域，紧抓人工智能发展浪潮下AI技术应用及基础设施建设机遇，探索公司UPS、HVDC技术 等在AIDC领域的延伸应用。 智能制造领域，围绕低空经济相关产业政策，紧抓"低空+"应用机遇，推动低空巡检等解决方案落地实 施；探索物联网、机器学习、人工智能等前沿技术在智能 ...

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].