Shenzhen Chengwei Information Co., Ltd.
Audit Report for January-March 2026, Fiscal Year 2025, and Fiscal Year 2024
Index | Page
--- | ---
Audit Report | 1-4
Company Financial Reports |
— Consolidated Balance Sheet | 1-2
— Parent Company Balance Sheet | 3-4
— Consolidated Income Statement | 5
— Parent Company Income Statement | 6
— Consolidated Cash Flow Statement | 7
— Parent Company Cash Flow Statement | 8
— Consolidated Statement of Changes in Shareholders' Equity | 9-11
— Parent Company Statement of Changes in Shareholders' Equity | 12-14
— Notes to Financial Statements | 15-117
[Chart: ShineWing logo and contact information]
Audit Report
XYZH/2026SZAA5B0228
To the Shareholders of Shenzhen Chengwei Information Co., Ltd.:
I. Audit Opinion
We have audited the financial statements of Shenzhen Chengwei Information Co., Ltd. (hereinafter referred to as "Chengwei Information"), which comprise the consolidated and parent company balance sheets as of March 31, 2026, December 31, 2025, and December 31, 2024, the consolidated and parent company income statements, the consolidated and parent company cash flow statements, and the consolidated and parent company statements of changes in shareholders' equity for the period of January-March 2026 and the fiscal years 2025 and 2024, as well as the related notes to the financial statements.
In our opinion, the accompanying financial statements have been prepared in all material respects in accordance with the Accounting Standards for Business Enterprises and fairly present the consolidated and parent company financial position of Chengwei Information as of March 31, 2026, December 31, 2025, and December 31, 2024, and the consolidated and parent company operating results and cash flows for the period of January-March 2026 and the fiscal years 2025 and 2024.
II. Basis for Audit Opinion
We conducted our audit in accordance with the Auditing Standards for Certified Public Accountants of China. Our responsibilities under these standards are further described in the "Certified Public Accountant's Responsibilities for the Audit of the Financial Statements" section of the audit report. We are independent of Chengwei Information in accordance with the Code of Ethics for Certified Public Accountants of China and have fulfilled our other ethical responsibilities in accordance with the independence requirements applicable to the audit of financial statements of public interest entities. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.
III. 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 of the current period. These matters were addressed in the context of our audit of the financial statements as a whole, and in forming our opinion thereon, we do not provide a separate opinion on these matters.
The key audit matters identified in our audit are summarized as follows:
(I) Revenue Recognition