Audit Report
Audit Opinion
We have audited the financial statements of Haima Automobile Co., Ltd. (hereinafter referred to as "Haima Automobile"), which comprise the consolidated balance sheet as of December 31, 2025, the consolidated income statement for the year ending December 31, 2025, the consolidated cash flow statement, and the consolidated statement of changes in equity for the year ending December 31, 2025.
Basis for Audit Opinion
We conducted our audit in accordance with the auditing standards established by the Chinese Institute of Certified Public Accountants. Our responsibilities under those standards are further described in the auditor's responsibilities section of our report. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.
Key Audit Matters
Key audit matters are those matters that, in our professional judgment, were of most significance in our audit of the financial statements. These matters should be addressed in the context of our audit and in forming our opinion on the financial statements. We identified the following key audit matters:
| Key Audit Matter | Description |
|---|---|
| [blank] | [blank] |
| [blank] | [blank] |
Key Audit Matters
The key audit matters are based on our judgment and are significant to the audit of the financial statements. These matters should be addressed in the context of our audit and in forming our opinion on the financial statements. We identified the following key audit matters: