Audit Report
Audit Opinion Type
Standard unqualified audit opinion
Signing Date
April 22, 2026
Audit Institution Name
Tianjian Certified Public Accountants (Special General Partnership)
Audit Report Number
Tianjian Audit [2026] No. 8588
Certified Public Accountants
Jin Dongwei, Zhou Jian
Audit Report Body
To all shareholders of Hangzhou Guangli Microelectronics Co., Ltd.:
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Audit Opinion
We have audited the financial statements of Hangzhou Guangli Microelectronics Co., Ltd. (hereinafter referred to as Guangli Micro), including the consolidated and parent company balance sheets as of December 31, 2025, the consolidated and parent company income statements, consolidated and parent company cash flow statements, consolidated and parent company statements of changes in equity, and related notes to the financial statements. We believe that the attached financial statements are prepared in accordance with the provisions of the Accounting Standards for Business Enterprises in all material respects and fairly present the financial position of Guangli Micro as of December 31, 2025, as well as the operational results and cash flows for the year 2025. -
Basis for Forming Audit Opinion
We conducted our audit in accordance with the auditing standards for certified public accountants in China. The section "Responsibilities of Certified Public Accountants for the Audit of Financial Statements" in the audit report further elaborates on our responsibilities under these standards. In accordance with the "Independence Standards for Certified Public Accountants No. 1 - Requirements for Independence in Financial Statement Audits and Reviews" and the Code of Ethics for Certified Public Accountants in China, we are independent of Guangli Micro and have fulfilled our other ethical responsibilities. We adhered to the independence requirements for auditing public interest entities during the audit. We believe that the audit evidence we 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 for the current period. The responses to these matters are in the context of our audit of the financial statements as a whole and in forming our audit opinion, and we do not express a separate opinion on these matters. Key audit matters are those matters that, in our professional judgment, were of most significance in our audit of the financial statements for the current period. The responses to these matters are in the context of our audit of the financial statements as a whole and in forming our audit opinion, and we do not express a separate opinion on these matters.