Etron Electronics Technology Co., Ltd.
2024 Annual
Consolidated Audit Report
Audit Report and Financial Statements
(January 1, 2024 to December 31, 2024)
| Table of Contents | Page |
|---|---|
| I. Audit Report | 1-7 |
| II. Financial Statements | |
| Consolidated Balance Sheet and Parent Company Balance Sheet | 1-4 |
| Consolidated Income Statement and Parent Company Income Statement | 5-6 |
| Consolidated Cash Flow Statement and Parent Company Cash Flow Statement | 7-8 |
| Consolidated Statement of Changes in Equity and Parent Company Statement of Changes in Equity | 9-12 |
| Notes to Financial Statements | 1-89 |
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Audit Report
Audit Report No. [blank]
To the Shareholders of Etron Electronics Technology Co., Ltd.:
I. Audit Opinion
We have audited the financial statements of Etron Electronics Technology Co., Ltd. (hereinafter referred to as Etron Electronics), which comprise the consolidated and parent company balance sheets as of December 31, 2024, and the consolidated and parent company income statements, consolidated and parent company cash flow statements, and consolidated and parent company statements of changes in equity for the year 2024, as well as the 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 Etron Electronics as of December 31, 2024, and its consolidated and parent company operating results and cash flows for the year 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 Etron Electronics in accordance with the Code of Ethics for Certified Public Accountants of China and the "Code of Ethics for Certified Public Accountants of China No. 1 — Independence Requirements for Audit and Review Engagements," and we have fulfilled our other ethical responsibilities. We have complied with the independence requirements for audits 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.
We have summarized the key audit matters identified in our audit below: