裕同科技(002831):GELBERT ECO PRINT SZOLGáLTATó éS KERESKEDELMI KORLáTOLT FELELèSSéGü TáRSASáG 审计报告
原标题:裕同科技:Gelbert Eco Print Szolgáltató és Kereskedelmi Korlátolt Felelèsségü Társaság 审计报告 GELBERT ECO PRINT KFT. (Incorporated in Hungary with limited liability) DRAFT GELBERT ECO PRINT KFT. (Incorporated in Hungary with limited liability)
FOR THE FIVE MONTHS ENDED 31 MAY 2025 截至2024年12月31日止年度及2025年5月31日止五个月期间 ZHONGHUI ANDA CPA Limited GELBERT ECO PRINT KFT. REPORTS AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 AND FOR THE FIVE MONTHS ENDED 31 MAY 2025 CONTENTS PAGE 内容 页码 ACCOUNTANTS’ REPORT ON HISTORICAL FINANCIAL INFORMATION 1 - 2历史财务信息会计师报告 STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME 3损益及其他全面收益表 STATEMENT OF FINANCIAL POSITION 4 财务状况表 STATEMENT OF CHANGES IN EQUITY 5 权益变动表 STATEMENT OF CASH FLOWS 6 - 7 现金流量表 NOTES TO THE FINANCIAL STATEMENTS 8 - 31 财务报表附注 DRAFT ACCOUNTANTS’ REPORT ON HISTORICAL FINANCIAL INFORMATION TO THEDIRECTORS OF HONG KONG YUTO PRINTING COMPANY LIMITED 致香港裕同印刷有限公司董事的历史财务信息会计师报告 DRAFT ACCOUNTANTS’ REPORT ON HISTORICAL FINANCIAL INFORMATION TO THEDIRECTORS OF HONG KONG YUTO PRINTING COMPANY LIMITED 致香港裕同印刷有限公司董事的历史财务信息会计师报告 我们报告第 3 至 31 页所列的 Gelbert Eco Print Kft（「目 Gelbert Eco Print Kft (the “Target Company”) set out on 标公司」）的历史财务信息，其中包括目标公司截至 pages 3 to 31, which comprises the consolidated 2024 年 12 月 31 日和 2025 年 5 月 31 日的合并财务状况 statements of financial position of the Target Company as 表、截至 2024 年 12 月 31 日止年度和截至2025年5 月31 at 31 December 2024 and 31 May 2025, and the 日止五个月的合并损益及其他综合损益表、合并权益变 consolidated statements of profit or loss and other 动表及合并现金流量表（「相关期间」）以及重大会计 comprehensive income, the consolidated statements of 政策信息及其他解释性信息（统称为「历史财务信 changes in equity and the consolidated statements of cash 息」）。 flows for the year ended 31 December 2024 and for the five months ended 31 May 2025 (the “Relevant Periods”) and material accounting policy information and other explanatory information (together, the “Historical The director of the Target Company is responsible for the 目标公司董事负责编制历史财务信息，该信息应按照历 preparation of Historical Financial Information that gives a史财务信息注释2中规定的编制和列报基础真实、公允 true and fair view in accordance with the basis of 地反映财务状况，并负责进行董事认为必要的内部控制 preparation and presentation set out in Note 2 to the ，以使编制的历史财务信息不存在因欺诈或错误而导致 Historical Financial Information, and for such internal 的重大错报。 control as the director determine is necessary to enable thepreparation of Historical Financial Information that is freefrom material misstatement, whether due to fraud or error. 我们依据香港会计师公会所颁布的《香港审计准则》进 Standards on Auditing ("HKSAs") issued by the Hong 行审计。根据香港会计师公会的《专业会计师道德守 Kong Institute of Certified Public Accountants 则》（简称「《守则》」），我们独立于目标公司，并 ("HKICPA"). We are independent of the Company in 已根据《守则》履行其他职业道德责任。 accordance with the HKICPA ’ s "Code of Ethics for Professional Accountants" (the "Code"), and we have fulfilled our other ethical responsibilities in accordance with the Code. DRAFT ACCOUNTANTS’ REPORT ON HISTORICAL FINANCIAL INFORMATION TO THEDIRECTORS OF HONG KONG YUTO PRINTING COMPANY LIMITED 致香港裕同印刷有限公司董事的历史财务信息会计师报告 DRAFT ACCOUNTANTS’ REPORT ON HISTORICAL FINANCIAL INFORMATION TO THEDIRECTORS OF HONG KONG YUTO PRINTING COMPANY LIMITED 致香港裕同印刷有限公司董事的历史财务信息会计师报告 额和披露的证据。所选程序取决于申报会计师的判断， Historical Financial Information. The procedures selected 包括对历史财务信息因欺诈或错误而导致的重大错报风 depend on the reporting accountants’ judgement, including 险的评估。在进行这些风险评估时，申报会计师会考虑 the assessment of risks of material misstatement of the 与企业编制历史财务信息相关的内部控制，这些内部控 Historical Financial Information, whether due to fraud or 制应根据历史财务信息附注2所载的编制和列报基准真 error. In making those risk assessments, the reporting 实、公允地反映财务信息，以便设计符合具体情况的程 accountants consider internal control relevant to the entity’序，但目的并非就企业内部控制的有效性发表意见。我 s preparation of Historical Financial Information that give 们的工作也包括评估董事所采用会计政策的适当性和所 a true and fair view in accordance with the basis of 做会计估计的合理性，以及评估历史财务信息的整体列 preparation and presentation set out in Note 2 to the 报。 Historical Financial Information in order to design procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity ’ s internal control. Our work also included evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by the directors, as well as evaluating the overall presentation of the Historical Financial Information. We believe that the evidence we have obtained is sufficient 我们相信，我们所获得的证据是充分且适当的，为我们 and appropriate to provide a basis for our opinion. 的意见提供了基础。 我们认为，就会计师报告而言，历史财务资料真实且公 for the purposes of the accountants’ report, a true and fair平地反映了目标公司于2024年12月31日及2025年5月31 view of the Target Company’s financial position as at 31 日的财务状况以及目标公司于有关期间的财务表现及现 December 2024 and 31 May 2025 and of the Target 金流量，符合历史财务资料附注2所载的编制及呈列基 Company’s financial performance and cash flows for the 准。 Relevant Periods in accordance with the basis of preparation and presentation set out in Note 2 to the Historical Financial Information. Practising Certificate Number P03614 执业证书号码P03614 GELBERT ECO PRINT KFT. DRAFT STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME 损益及其他全面收益表 FOR THE YEAR ENDED 31 DECEMBER 2024 AND FOR THE FIVE MONTHS ENDED 31 MAY 2025截至二零二四年十二月三十一日止年度及二零二五年五月三十一日止五个月期间Five months ended For the year ended 31 May 2025 31 December 2024 Notes GELBERT ECO PRINT KFT. DRAFT STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME 损益及其他全面收益表 FOR THE YEAR ENDED 31 DECEMBER 2024 AND FOR THE FIVE MONTHS ENDED 31 MAY 2025截至二零二四年十二月三十一日止年度及二零二五年五月三十一日止五个月期间Five months ended For the year ended 31 May 2025 31 December 2024 Notes Cost of sales 销售成本 (1,054,477,113) (2,602,693,479) Gross profit 毛利 67,347,338 325,187,545 其他收入以及其他收益及 Other income and other gains and losses 亏损净额 7 28,617,460 107,296,369 Administrative and other expenses 管理及其他費用 (30,602,754) (61,446,344) Finance costs 融资成本 8 (27,745,195) (58,169,352) STATEMENT OF FINANCIAL POSITION 财务状况表 AT 31 DECEMBER 2024 AND 31 MAY 2025 于二零二四年十二月三十一日及二零二五年五月三十一日 At 31 May 2025 At 31 December 2024 GELBERT ECO PRINT KFT. DRAFT STATEMENT OF FINANCIAL POSITION 财务状况表 AT 31 DECEMBER 2024 AND 31 MAY 2025 于二零二四年十二月三十一日及二零二五年五月三十一日 At 31 May 2025 At 31 December 2024 |
