Audit Report
Guangzhou Jinxi Film and Television Media Co., Ltd. (hereinafter referred to as "the Company") financial statements, including the balance sheet and income statement as of December 31, 2025, and the cash flow statement for the year ended December 31, 2025, are included in this report.
We believe that the financial statements present a true and fair view of the Company's financial position as of December 31, 2025, and the results of its operations and cash flows for the year then ended.
Index
Audit Report
Company Financial Statements
| Item | Page Number |
|---|---|
| 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 Equity | 9-10 |
| Parent Company Statement of Changes in Equity | 11-12 |
| Notes to Financial Statements | 13-106 |
Key Audit Matters
Revenue Recognition
If the Company recognizes revenue in accordance with the relevant accounting standards, the revenue for the year 2025 is expected to be CNY 1,149,704,820.05, including government subsidies, service income, and investment income from film and television projects.
Due to the significance of revenue to the Company’s financial statements, we have identified revenue recognition as a key audit matter.
Use of Assets
If the Company’s use of assets is in accordance with the relevant accounting standards, the total value of assets as of December 31, 2025, is CNY 969,664,802.05, accounting for 40.82% of total assets.