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BDO China Shu Lun Pan CPAs LLP's Reply to the Regulatory Inquiry Letter Regarding Chongqing Xinlv Times Technology Co., Ltd.'s Issuance of Shares for Asset Acquisition and Raising of Supporting Funds

Alnera Aluminium Co., Ltd.··134 pages

✨ AI Summary

This document contains the response from BDO China Shu Lun Pan CPAs LLP to the Shenzhen Stock Exchange regarding the asset acquisition and fundraising application of Chongqing Xinlv Times Technology Co., Ltd. The inquiry addresses concerns over the company's financial performance, including revenue fluctuations, high customer concentration, and profitability metrics. The firm provides detailed explanations regarding the company's business operations, financial health, and the sustainability of its growth strategies.

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Full Translation

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BDO China Shu Lun Pan CPAs LLP (Special General Partnership)

Reply to the Regulatory Inquiry Letter Regarding Chongqing Xinlv Times Technology Co., Ltd.'s Issuance of Shares for Asset Acquisition and Raising of Supporting Funds

Letter No. [2026] ZB113

[Chart: BDO Logo]

To the Shenzhen Stock Exchange:

In accordance with the requirements of the "Regulatory Inquiry Letter Regarding Chongqing Xinlv Times Technology Co., Ltd.'s Issuance of Shares for Asset Acquisition and Raising of Supporting Funds" (Inquiry Letter [2025] No. 030013) issued by your exchange on September 23, 2025 (hereinafter referred to as the "Inquiry Letter"), BDO China Shu Lun Pan CPAs LLP (hereinafter referred to as "we," "our firm," or "the accountants") has prudently reviewed the questions related to the accountants in the Inquiry Letter concerning Chongqing Xinlv Times Technology Co., Ltd. (hereinafter referred to as the "Listed Company" or "Xinlv Times"). We hereby submit our response for your review.

Unless otherwise specified, the abbreviations or definitions in this reply report are the same as those in the Restructuring Report. Any discrepancies between the sum of the detailed items and the total in this reply are due to rounding. The reporting period in this reply refers to the years 2023, 2024, and 2025.

Table of Contents

  1. Question 3: Regarding the Operating Performance and Financial Status of the Target Assets

  2. Question 5: Regarding the Historical Evolution and Shareholders of the Target Assets

Question 3: Regarding the Operating Performance and Financial Status of the Target Assets

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