Exhibit 99.2
運營和財務回顧與前景
這份由宏力集團公司提供的6-k表格報告（與我們的子公司一起，除非上下文另有指示，「我們」， 「我們」，「我們」或「公司」）包含《1933年證券法》第27A條和《1934年證券交易法》第21E條所修改條款內涵的前瞻性聲明。這些聲明涉及未來事件或公司未來的財務表現。公司試圖通過術語識別前瞻性聲明 ，包括「預計」，「認爲」，「期望」，「can」，「持續」， 「可能」，「估計」，「打算」，「可能」，「計劃」，「潛在」， 「預測」，「應該」或這些詞或其他可比較的術語的否定形式。這些 聲明僅爲預測，不確定性和其他因素可能導致公司的實際結果，活動水平，表現 或成就與這些前瞻性聲明所表達或隱含的任何未來結果、水平或活動、表現或成就大不相同。這份6-k表格報告中的信息並非意在展望公司的未來表現。 儘管公司認爲前瞻性聲明所反映出的期望是合理的，但公司 不保證未來的結果、活動水平、表現或成就。公司的期望截至 提供本6-k表格的日期，公司不打算在提供本表6-k報告後更新任何前瞻性聲明，以符合實際結果，除非法律要求。
概述
宏力集團股份有限公司（「宏力開曼」）是一家註冊在開曼群島的離岸控股公司。作爲一家沒有自己實質經營業務的控股公司，我們通過合同安排（「合同安排」）合併山東宏力特種管業有限公司（「宏力山東」），即可變利益實體（「VIE」）及其子公司（與VIE共同稱爲「中國營運實體」）的財務報告。宏力開曼及其子公司都不擁有中國營運實體的任何股權。
根據中國冷彎成型鋼結構協會，中國的PRC運營實體在功能創新、性能改進和定製製造產品方面是領先的冷彎型鋼材生產商之一。 PRC運營實體的主要業務操作重點是設計、生產、深加工和銷售各種行業（包括但不限於採礦和挖掘、建築、農業和運輸）的機械設備的定製型材。
在業務的正常進行中，我們可能不時會涉及法律訴訟或面臨索賠。無論結果如何，訴訟都會對我們產生不利影響，因爲會產生辯護和和解的費用，使管理和財務資源分散，並引發其他因素。
業績報告
下表總結了我們截至2024年6月30日和2023年6月30日的業務運營結果，並提供了該期間美元和百分比的增加或（減少）的信息。
| 截至6月30日的半年度 | 變動 | 變動 | ||||||||||||||
| 2024 | 2023 | 增加（減少） | 在 % | |||||||||||||
| 營業收入, 淨收入 | $ | 6,962,241 | $ | 8,915,111 | $ | (1,952,870 | ) | -21.9 | % | |||||||
| 營收成本 | 4,659,769 | 5,869,310 | (1,209,541 | ) | -20.6 | % | ||||||||||
| 毛利潤 | 2,302,472 | 3,045,801 | (743,329 | ) | -24.4 | % | ||||||||||
| 毛利率 | 33.1 | % | 34.2 | % | -1.09 | % | -3.2 | % | ||||||||
| 營業費用 | ||||||||||||||||
| 銷售、一般和行政費用 | 3,996,714 | 2,260,806 | 1,735,908 | 76.8 | % | |||||||||||
| 營業費用總計 | 3,996,714 | 2,260,806 | 1,735,908 | 76.8 | % | |||||||||||
| （損失）營業利潤 | (1,694,242 | ) | 784,995 | (2,479,237 | ) | -315.8 | % | |||||||||
| 其他（費用）收益，淨 | (196,584 | ) | 76,950 | (273,534 | ) | -355.5 | % | |||||||||
| （虧損）所得稅前收入 | (1,890,826 | ) | 861,945 | (2,752,771 | ) | -319.4 | % | |||||||||
| 所得稅費用 | 11,522 | 65,591 | (54,069 | ) | -82.4 | % | ||||||||||
| 淨（虧損）利潤 | $ | (1,902,348 | ) | $ | 796,354 | $ | (2,698,702 | ) | -338.9 | % | ||||||
收入
我們的收入來自國內和境外市場的產品銷售。下表展示了我們按地理區域劃分的收入。
| 截至6月30日的半年度 | 變動 | 變動 | ||||||||||||||
| 2024 | 2023 | 增加（減少） | 在 % | |||||||||||||
| 國內銷售營業收入 | $ | 6,026,009 | $ | 6,724,804 | $ | (698,795 | ) | -10.4 | % | |||||||
| 出口業務營業收入 | 936,232 | 2,190,307 | (1,254,075 | ) | -57.3 | % | ||||||||||
| 營業收入, 淨收入 | $ | 6,962,241 | $ | 8,915,111 | $ | (1,952,870 | ) | -21.9 | % | |||||||
截至2024年6月30日的六個月，我們的總營收減少了約195萬美元，或22%，至696萬美元，相比之下2023年6月30日的六個月爲892萬美元。這一下降主要是由於對外國客戶的銷售大幅減少。具體而言，我們的出口收入下降了125萬美元，或57%，至94萬美元（合6480萬元）的六個月，下降幅度遠低於2023年6月30日的219萬美元。銷售量的下降主要是由於2023年開始的工程機械行業持續的經濟下行導致訂單減少。
營業成本
我們的營業成本主要包括與製造我們產品相關的費用，包括原材料成本、直接勞動力成本和生產設備和設備的折舊費用。截至2024年6月30日的六個月內，我們的營業成本爲466萬美元，較2023年6月30日的六個月的587萬美元下降了121萬美元，減少了21％。營業成本的降低與營業收入的減少相一致。
毛利潤
截至2024年6月30日的六個月內，我們的毛利潤下降了約74萬美元，或24%，至230萬美元，低於2023年6月30日的六個月的305萬美元。在此期間，我們的毛利率下降到33%，比2023年相應期間的34%減少了1%。這主要是由於折舊和攤銷費用的增加被分配到銷售成本中，這是由於新增設備和土地使用權的增加導致的。
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銷售、一般和行政費用（"SG&A"）
SG&A 費用主要包括銷售和市場費用、總務和行政費用以及研發費用。
| 六 截至6月30日的月份 | 變更 | 變更 | ||||||||||||||
| 2024 | 2023 | 增加（減少） | 在 % | |||||||||||||
| 銷售和營銷費用 | $ | 258,856 | $ | 310,791 | $ | (51,935 | ) | -16.7 | % | |||||||
| 一般和管理費用 | 1,335,171 | 1,306,324 | 28,847 | 2.2 | % | |||||||||||
| 研究和開發（「研發」） 開支 | 434,687 | 643,691 | (209,004 | ) | -32.5 | % | ||||||||||
| 基於股份的薪酬 | 1,968,000 | - | 1,968,000 | 不適用 | ||||||||||||
| 總計 | $ | 3,996,714 | $ | 2,260,806 | $ | 1,735,908 | 76.8 | % | ||||||||
SG&A支出在截至2024年6月30日的六個月內增加了約174萬美元，或77％，達到約400萬美元，而不是2023年6月30日的約226萬美元。 這一增長主要是由約1.97 百萬美元的股份報酬支出推動的。 2024年5月6日，公司向管理團隊的三名成員發行了120萬股以補償本期間提供的服務。 這些股票的價值爲每股1.64美元，根據2024年5月6日的市場收盤價確定。
銷售 和市場營銷費用
我們的銷售和市場營銷費用主要包括銷售和市場人員的薪酬和相關員工福利，以及與運輸和處理、港口和報關、存儲、推廣和其他銷售相關活動相關的費用。截至2024年6月30日止的六個月中，我們的銷售和營銷費用減少了約5萬美元，或17%，至26萬美元，低於截至2023年6月30日止的六個月約31萬美元。這一減少主要是由於運輸、存儲和運輸費用的減少。此外，在此期間，其他銷售和營銷費用也因銷售額減少而縮減。
總務及管理費用
Our general and administrative expenses primarily consist of salaries and related employee benefits, repair and maintenance costs, professional service fees, depreciation and amortization, travel and entertainment expenses, office supplies, and other related expenditures. For the six months ended June 30, 2024, general and administrative expenses were approximately $1.34 million, an increase of $0.03 million, or 2.2%, compared to approximately $1.31 million for the six months ended June 30, 2023. This increase was mainly due to: (i) a $0.08 million increase in consulting and professional service expenses, which increased to $0.57 million for the six months ended June 30, 2024 from $0.49 million for the six months ended June 30, 2023, primarily due to costs associated with the Company’s stock being listed on The Nasdaq Stock Market LLC; (ii) a $0.01 million, or 3%, increase in wages and employee benefits, bringing the total to $0.39 million for the six months ended June 30, 2024, up from $0.38 million for the six months ended June 30, 2023; and (iii) a $0.02 million, or 33%, increase in depreciation and amortization expenses, totaling approximately $0.09 million for the six months ended June 30, 2024, up from $0.07 million for the six months ended June 30, 2023, due to the addition of new assets. These increases in general and administrative expenses were partially offset by a $0.06 million decrease in repair and maintenance expenses and a $0.03 million reduction in other general and administrative expenses.
Research and development (“R&D”) expenses
Substantially all research and development (R&D) costs reflect the Company’s investment in product development activities. For the six months ended June 30, 2024, the Company recorded R&D expenses of approximately $0.43 million, representing a decrease of $0.21 million, or 33%, from approximately $0.64 million for the six months ended June 30, 2023. This reduction in R&D expenses was primarily due to a decrease in production output.
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Total other income (expenses)
| Six Months Ended June 30, | Changes | Changes | ||||||||||||||
| 2024 | 2023 | Increase (Decrease) | in % | |||||||||||||
| Other income (expenses) | $ | 127,373 | $ | 445,148 | $ | (317,775 | ) | -71.4 | % | |||||||
| Financing expenses | (216,131 | ) | (327,128 | ) | 110,997 | -33.9 | % | |||||||||
Other gain (loss) and (expenses) | (107,826 | ) | (41,070 | ) | (66,756 | ) | 162.5 | % | ||||||||
| Total other income (expenses) | $ | (196,584 | ) | $ | 76,950 | $ | (273,534 | ) | -355.5 | % | ||||||
Total other income (expenses) primarily consisted of income from the sale of scrapped materials, government subsidies, and other miscellaneous sources. For the six months ended June 30, 2024, total other income (expenses) resulted in an expense of approximately $0.20 million, reflecting a decrease of approximately $0.27 million, or 356%, compared to an income of approximately $0.07 million for the six months ended June 30, 2023.
Financial expenses primarily consist of gains or losses from foreign currency transactions, interest incurred on loans, finance leases, financial liabilities, and interest expenses related to discounting notes receivable prior to their maturity. For the six months ended June 30, 2024, financial expenses decreased by approximately $0.11 million, or 34%, to $0.22 million, down from $0.33 million for the six months ended June 30, 2023. This decrease was mainly attributable to a reduction in interest expenses. For the six months ended June 30, 2024, interest expenses amounted to approximately $0.22 million, reflecting a decrease of $0.16 million, or 42%, from $0.38 million for the six months ended June 30, 2023. The reduction in interest expenses was largely due to lower interest rates in China and the Company’s refinancing of its loans at more favorable rates.
Other gains, losses, and expenses include gains or losses from the disposal of property and equipment, as well as other non-operating expenses. For the six months ended June 30, 2024, the net loss from these activities was approximately $0.11 million, representing an increase of $0.07 million (163%) compared to a net loss of approximately $0.04 million in the same period of 2023. This increase in loss was primarily due to the disposal of outdated equipment.
(Loss) income before income taxes
Our loss before income taxes was approximately $1.89 million for the six months ended June 30, 2024, representing a decrease of approximately $2.75 million, or 319%, from an income of approximately $0.86 million for the six months ended June 30, 2023. This loss was primarily attributable to a $1.97 million charge for share-based compensation and a reduction in gross profit of approximately $0.74 million, as previously discussed.
Income tax expense
Our income tax expense was approximately $12,000 for the six months ended June 30, 2024, a decrease of $54,000, or 82%, compared to approximately $66,000 for the six months ended June 30, 2023.
Net (Loss) Income
As a result of the factors discussed above, our net loss for the six months ended June 30, 2024, was approximately $1.90 million, representing a negative swing of approximately $2.70 million, or 339%, compared to a net income of approximately $0.80 million for the six months ended June 30, 2023. Loss per basic and diluted share was $0.15 for the six months ended June 30, 2024, a decrease of $0.22, compared to earnings per basic and diluted share of $0.07 for the six months ended June 30, 2023.
Foreign Currency Translation
Our principal operation is located in the PRC. RMB is the functional currency. The financial position and results of our operations are determined using RMB, the local currency. The unaudited condensed consolidated financial statements are reported using U.S. Dollars. The results of operations and the statement of cash flows denominated in foreign currency are translated at the average rate of exchange during the reporting period. Assets and liabilities denominated in foreign currencies at the balance sheet date are translated at the applicable rates of exchange in effect at that date. The equity denominated in the functional currency is translated at the historical rate of exchange at the time of capital contribution. Foreign exchange rates published by the Federal Reserve Board were used in our unaudited condensed consolidated financial statements for the six months ended June 30, 2024.
| June
30, 2024 | June
30, 2023 | December
31, 2023 | December
31, 2022 | |||||||||||||
| 1 US$ = RMB | ||||||||||||||||
| Period-end Spot Rate | 7.2672 | 7.2513 | 7.0999 | 6.8983 | ||||||||||||
| Period Average Rate | 7.2151 | 6.9256 | 7.0809 | 6.7299 | ||||||||||||
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Liquidity and Capital Resources
Our principal sources of liquidity have been cash and cash equivalents generated from our operations, external financing, advances from related parties and the recent initial public offering closed on March 31, 2023. As of June 30, 2024, our liquidity position remains sturdy, supported by a combination of cash on hand, cash and cash equivalents, and available credit facilities. We continue to manage our liquidity to meet both our short-term and long-term obligations while maintaining sufficient flexibility to take advantage of growth opportunities.
As of June 30, 2024 and December 31, 2023, the Company had cash, cash equivalents, and restricted cash totaling approximately $930,000 and $816,000, respectively. Our total debt as of June 30, 2024, was $10.3 million, representing an increase of $1.2 million, or 13%, compared to $9.1 million as of December 31, 2023. This increase was primarily due to the refinancing of short-term loans, driven by the favorable lower interest rates in the Chinese market, which allowed us to secure additional financing. Our debt-to-equity ratio remains at a manageable level, standing at 0.50 as of June 30, 2024, compared to 0.43 as of December 31, 2023. This reflects our disciplined approach to managing our capital structure.
Our working capital on June 30, 2024 was $3.7 million, an increase of $0.5 million, or 17%, compared to $3.1 million as of December 31, 2023. This change was driven primarily by the increase in bank notes receivable. As of June 30, 2024, we had $1.9 million in bank notes receivable, an increase of $1.6 million, compared to $0.2 million on December 31 of 2023.
We expect cash and cash equivalents from our operations to continue to be our primary sources of liquidity, with our credit facilities serving as a supplement. We believe that our current cash, cash equivalents, and cash and cash equivalents to be generated from our operations and our ability to access the capital markets will be sufficient to meet our working capital needs for at least the next twelve months. While we anticipate meeting all foreseeable financial obligations, including debt service requirements and planned capital expenditures, we will continue to monitor market conditions closely. In the event of a significant economic downturn or unexpected cash outflows, we are confident in our ability to access additional liquidity through our existing facilities or the capital markets.
Cash Flow Summary
The following table summarizes our cash flows for the six months ended June 30, 2024, and 2023.
| June 30, 2024 | June 30, 2023 | Change | Change in % | |||||||||||||
| Net cash used in operating activities | $ | (1,218,353 | ) | $ | (1,042,104 | ) | $ | (176,249 | ) | 17 | % | |||||
| Net cash (used in) / provided by investing activities | (383,749 | ) | 303,312 | (687,061 | ) | -227 | % | |||||||||
| Net cash provided by / (used in) financing activities | 1,736,444 | (365,338 | ) | 2,101,782 | -575 | % | ||||||||||
| Effect of exchange rate changes on cash, cash equivalents and restricted cash | (19,592 | ) | (143,163 | ) | 123,572 | -86 | % | |||||||||
| Net increase / (decrease) in cash, cash equivalents and restricted cash | 114,750 | (1,247,293 | ) | 1,362,043 | -109 | % | ||||||||||
| Cash, cash equivalents and restricted cash, beginning of the period | 815,669 | 2,114,039 | (1,298,370 | ) | -61 | % | ||||||||||
| Cash, cash equivalents and restricted cash, end of the period | $ | 930,419 | $ | 866,746 | $ | 63,673 | 7 | % | ||||||||
Operating Activities
Net cash used in operating activities was approximately $1.2 million for the six months ended June 30, 2024. This includes a net loss of approximately $1.9 million, adjusted for non-cash items of approximately $2.6 million, and net negative changes in operating assets and liabilities of approximately $1.9 million. The negative changes in operating assets and liabilities mainly included an increase in notes receivable of $1.7 million, an increase in accounts receivable of $0.6 million, an increase in inventory of $0.02 million, a $0.03 million primarily decrease in due from related parties, and a $0.1 million decrease in accounts payable, accrued expenses, and income tax payable. These negative changes were partially offset by positive changes of $0.5 million, mainly included a decrease in prepaid expenses.
Net cash used in operating activities was approximately $1.0 million for the six months ended June 30, 2023. This includes net income of approximately $0.8 million, adjusted for non-cash items of approximately $0.3 million, and net negative changes in operating assets and liabilities of approximately $2.1 million. The negative changes primarily consisted of an increase in notes receivable of approximately $0.4 million, an increase in inventory of $0.3 million, an increase in prepaid expenses of $0.2 million, and a decrease in accounts payable, accrued expenses, and income tax payable totaling approximately $1.7 million. These negative changes were partially offset by a positive change of $0.6 million, mainly included a decrease in accounts receivable.
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Investing Activities
Net cash used in investing activities was approximately $0.4 million for the six months ended June 30, 2024, which was the result of payments made for the acquisition of property and equipment totaling approximately $0.1 million and prepayments of approximately $0.3 million for the purchase of Yingxuan Assets.
Net cash provided by investing activities was approximately $0.3 million for the six months ended June 30, 2023, which was the result of a proceeds of $0.8 million from the sale of property and equipment. This was offset by a payment of approximately $0.2 million for the acquisition of property and equipment and a $0.3 million payment for a short-term investment.
Financing Activities
Net cash provided by financing activities was approximately $1.7 million for the six months ended June 30, 2024. This was to the result of a total borrowings of approximately $2.8 million from short-term loans and $0.4 million from long-term loans. These inflows were partially offset by repayments of short-term and long term loans totaling approximately $1.7 million and payments of approximately $0.1 million for financing liabilities and finance lease liabilities. Additionally, the Company received approximately $1.4 million advances from related parties and repaid approximately $1.0 million during the six months ended June 30, 2024.
For the six months ended June 30, 2023, net cash used in financing activities was approximately $0.4 million. This amount includes: (i) net proceeds of $8.1 million from the initial public offering, (ii) proceeds of $6.6 million from long-term and short-term loans, (iii) repayments of $15 million for long-term and short-term loans, (iv) repayments of $0.4 million for financing liabilities and finance leases, and (v) net advances of $0.4 million from related parties.
Loans, Guarantees and Pledges
| Financial Institutions | As of June 30, 2024 |
Collateral, and personal guarantee | ||||||
| 1 | Rural Commercial Bank of Shandong | $ | 688,023 | The loan is secured through guarantees provided by the CEO, his family members, and the pledging of the company’s buildings and patents as collateral | ||||
| 2 | Postal Savings Bank of China | 688,023 | The loan is secured through guarantees provided by the CEO family members, and the pledging of the company’s patents as collateral | |||||
| 4 | Bank of Beijing | 412,814 | The loan is secured by guarantees from the CEO’s family members and by the pledge of the company’s land use rights and buildings under construction | |||||
| 6 | Industrial Bank | 743,065 | The loan is secured through guarantees provided by the CEO family members, and the pledging of the company’s accounts receivable | |||||
| 7 | Agricultural Bank of China | 1,321,004 | The loan is secured through guarantees provided by the CEO family members, and the pledging of the company’s buildings as collateral | |||||
| 8 | Bank of Beijing | 550,418 | The loan is guaranteed by the CEO and a family member. Additionally, land use rights and construction in progress, valued at $1.94 million (RMB 14,000,000), have been pledged as collateral to secure the loan. | |||||
| 9 | Weihai City Commercial Bank | 1,100,837 | The CEO and three family members of the CEO have provided personal guarantees for this loan. | |||||
| 10 | Bank of Rizhao | 1,100,836 | To secure the loan, the Company pledged real estate valued at $665,429 (RMB 4,835,808). Additionally, the CEO and three family members of the CEO have provided personal guarantees for this loan | |||||
| Current portion of long-term loans | 8,256 | |||||||
| Short-term loan total | $ | 6,613,276 | ||||||
| Long-term loans | The loan is secured through guarantees provided by the | |||||||
| Bank of Weifang | 137,604 | CEO family members, and the pledging of the company’s buildings as collateral | ||||||
| Bank of Weifang | 1,227,433 | The loan is secured through guarantees provided by the CEO family members, and the pledging of the company’s buildings as collateral | ||||||
| Rural Commercial Bank of Shandong | 1,919,584 | The loan is secured through guarantees provided by the CEO family members, and the pledging of the company’s buildings as collateral | ||||||
| WeBank | 393,156 | The CEO has provided personal guarantees for these loans | ||||||
| Long-term loans total | $ | 3,677,777 | ||||||
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Existing Commitment under Expansion Plan
In November 2020, Hongli Shandong signed a letter of intent with Yingxuan Heavy Industry Co., Ltd. (“Yingxuan”) regarding a planned purchase of all of Yingxuan’s assets located in an industrial area, including its use rights of three parcels of industrial land, buildings, facilities and infrastructure (collectively, the “Yingxuan Assets”) for a total consideration of approximately $18.1 million (RMB 125.0 million). During the year ended December 31, 2021, Hongli Shandong paid the deposit of approximately $2.2 million (RMB 15.0 million) from its working capital.
Following the signing of the letter of intent, in January 2021, Hongli Shandong signed asset transfer agreements with Yingxuan regarding the acquisition of the Yingxuan Assets. Pursuant to the asset transfer agreements, Hongli Shandong agreed to pay for the acquisition price in installments for approximately $7.5 million (RMB 52.0 million), $6.8 million (RMB 47.0 million) and $1.6 million (RMB 11.0 million), respectively, by the end of December 31, 2021, 2022 and 2023. The installments bear an annual interest of 7%. However, as mutually agreed, Hongli Shandong did not pay the agreed installment in fiscal year 2021 due to the delay of the acquisition of Yingxuan Assets, and Hongli Shandong made a prepayment of approximately $1.1 million (RMB 7.8 million) in 2021. The title of use rights of two parcels of industrial land, buildings, facilities and infrastructure for consideration of approximately $12.4 million (RMB 85.2 million) were transferred to Hongli Shandong on June 13, 2022.
On May 5, 2023, Hongli Shandong entered into a supplementary agreement with Yingxuan. Based on the mutual agreement between the Hongli Shandong and Yingxuan, the annual interest of 7% was waived as the transfer of Yingxuan Assets was delayed due to the impact of the COVID-19 pandemic and the total consideration was adjusted to approximately $21.9 million (RMB 151.4 million) given effect of the demolition compensation to be assigned to Hongli Shandong. Meanwhile, both parties also agreed that the demolition compensation to be reimbursed by the local government in relation to Yingxuan Assets will belong to the Hongli Shandong.
截至2022年12月31日，宏力山東支付了總計約 $1590萬（人民幣10960萬），其中約$350萬（人民幣2440萬）被記錄爲在合併資產負債表上對英軒資產購買的預付款。其餘約$600萬（人民幣4180萬）的付款將由宏力山東的發行收益和營運資金的30%支付，預計將在2023年12月31日前支付。根據補充協議，剩餘的英軒資產的法律所有權將在支付剩餘的$600萬（人民幣4180萬）給英軒後30天內轉移給宏力山東。
截至2023年12月31日，宏力累計向盈軒支付了約 1720萬美金（人民幣12220萬），其中，從盈軒轉讓給宏力的房地產業和土地使用權約爲 1200萬美金（人民幣8520萬）。宏力已預付約520萬美金（人民幣3700萬）。尚未轉讓給宏力的資產總額爲930萬美金（人民幣6620萬）。截至2023年12月31日，剩餘應付餘額約爲410萬美金（人民幣2920萬）。公司於2024年1月向盈軒支付了約30萬美金（人民幣200萬），截至本報告日期，剩餘應付餘額約爲370萬美金（人民幣2720萬）。
截至2024年6月30日，盈軒資產的收購彙總如下：
2024年6月30日美元對人民幣的匯率爲7.2672。 |
| 人民幣 | 美元 | |||||||
| 總購買價格 | ¥ | 151,372,197 | $ | 20,829,508 | ||||
| 截至2023年12月31日支付的款項 | 122,178,968 | 16,812,386 | ||||||
| 2024年六個月內支付的款項 | 2,000,000 | 275,209 | ||||||
| 已支付的總款項 | 124,178,968 | 17,087,595 | ||||||
| 剩餘應付款項 | ¥ | 27,193,229 | $ | 3,741,913 | ||||
| 資產的所有權已轉移給公司 | ¥ | 85,207,329 | $ | 11,724,919 | ||||
| 資產標題未轉移 | ¥ | 66,164,868 | $ | 9,104,589 | ||||
通貨膨脹
不適用
季節性
Not applicable
關鍵 會計估計
我們的 基本報表是根據美國公認會計原則（GAAP）編制的。這些基本報表的編制需要我們做出估計和假設，這些估計和假設會影響報告的資產、負債、收入和費用的金額，以及相關的或有資產和負債的披露。我們持續評估這些估計，利用歷史經驗、與專家的諮詢以及在特定情況下我們認爲合理的其他假設。實際結果可能與這些估計有所不同。
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我們 將以下會計估計視爲關鍵，因爲它們涉及重要的判斷和假設，可能對我們的財務結果和財務狀況產生實質性影響：
1. 當前預計信用損失（"CECL"）：CECL模型要求即使損失風險很小也要測量預期信用損失。管理層認爲歷史收款信息是判斷預期信用損失的合理基礎，因爲報告日期的應收賬款構成與開發歷史信用損失百分比時使用的相一致。也就是說，客戶的風險特徵和付款習慣沒有顯著變化。然而，可預見的經濟狀況將對我們收回應收賬款的能力產生重大影響。 管理層認爲美國國債票據利率是反映未來信用成本和報告時經濟趨勢的有用指標。公司結合國債票據利率和我們的歷史損失率來確定預計信用損失率。在計算CECL時，具有類似風險特徵的應收賬款應被合併。
2. 存貨評估：存貨按成本或淨可變現價值中的較低者計價。成本以加權平均法確定。公司定期評估所有存貨的可回收性，以判斷是否需要調整以便將存貨按成本或淨可變現價值中的較低者記錄。公司判斷爲過時或超過預測使用量的存貨將根據對未來需求和市場情況的假設，減少到其估計可變現價值。基於管理層對存貨水平的分析，可能過時或滯銷存貨的減記將被記錄。
3. 長期資產的預計使用年限：工廠和設備按成本減去累計折舊和攤銷入賬。折舊 和攤銷採用直線法計算，按資產的預計使用年限計算，殘值爲5%。 公司定期審查物業和設備的預計使用年限，以確保其繼續適用， 考慮到技術進步、物理磨損和市場條件變化等因素。如果公司確定 資產的使用年限需要修訂，則資產的剩餘淨賬面價值將在修訂後的 剩餘使用年限內進行前瞻性折舊。
Off-Balance Sheet Arrangements
截至2024年6月30日，我們沒有任何表外安排。
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