深康佳Ｂ：2025年年度报告（英文版）

2025AnnualReport April2026 2025AnnualReport SectionIImportantNotes,TableofContentsandInterpretations TheBoardofDirectors,directors,andseniorexecutivesoftheCompanyguaranteetheauthenticity,accuracyandcompletenessofthecontentsoftheannualreport,andbear individual and joint legal liabilities for any false records,misleadingstatementsormajoromissions. WUJianjun,PersoninChargeoftheCompany,YUHuiliang,ChiefFinancialOfficer,andWANGLinhu,HeadofAccountingAgency(ChiefAccountant),declarethattheyguaranteetheauthenticity,accuracyandcompletenessofthefinancialreportintheAnnualReport. AlltheCompany'sdirectorshaveattendedtheBoardmeetingforthereviewofthisReport. ShineWingCertified Public Accountants(Special General Partnership)issued anunqualifiedauditor's report with a paragraph on material uncertainty related togoingconcernfortheCompany's2025annualfinancialreport,whichwasclarifiedbytheBoardofDirectorsandtheAuditCommittee.Investorsareadvisedtopayattentiontosuchcontent. ShineWingCertified Public Accountants(Special General Partnership)issued anunqualifiedInternalControlAuditReportwithanemphasisofmatterparagraphfortheCompany,which was clarified by the Board of Directors and the AuditCommittee.Investorsareadvisedtopayattentiontosuchcontent. Anyplans for the future or other forward-looking statements mentioned in thisReportand its summary shall NOT be considered as absolute promises of theCompanytoinvestors.Therefore,investorsareremindedtoexercisecautionwhenmakinginvestmentdecisions. TheCompany plans not to distribute cash dividends,issue bonus shares,orconvertcapitalreserveintosharecapital. Asof theend ofthe ReportingPeriod,theparentcompany had unappropriatedlosses. Asof theend ofthe ReportingPeriod,theparentcompany had unappropriatedlosses,and theprofit available fordistributionto shareholders wasnegative.InaccordancewiththeNo.3GuidelinefortheSupervisionofListedCompanies-Cash DividendDistributionofListedCompanies,theGuidelinesNo.1forSelf-regulationofMain Board Listed Companies-Standardized Operation,and other relevantregulations,theCompanyfailstomeetthepreconditionsforimplementingcashdividendsyet.Investorsarekindlyremindedtopayattentiontoinvestment-relatedrisks. TableofContents SectionIImportantNotes,TableofContentsandInterpretations.......................................2SectionIICompanyProfileandFinancialIndicators...........................................................7SectionIIIDiscussionandAnalysisoftheManagement...................................................15SectionIVCorporateGovernance,Environment,andSociety..........................................40SectionVImportantMatters..............................................................................................74SectionVI.ShareChangesandShareholders................................................................120SectionVIIBonds..........................................................................................................1288SectionVIIIFinancialReport...........................................................................................135 DocumentsAvailableforReference 1.The financial statements with the signatures and seals of the Company’s legalrepresentative,ChiefFinancialOfficer,andheadoftheaccountingagency;2.TheoriginalcopyoftheIndependentAuditor’sReportwiththesealoftheCPAfirmandthesignatures&sealsofthecertifiedpublicaccountants;3.TheoriginalsofalltheCompany’sdocumentsandannouncementsdisclosedtothepublicintheReportingPeriod;4.ThisReportanditssummarywiththesignatureoftheCompany’slegalrepresentativeandthesealoftheCompany;5.Otherrelatedinformation. Definitions SectionIICompanyProfileandFinancialIndicators II.Contactinformation IV.ChangestoCompanyRegistration V.OtherRelatedInformation TheindependentauditfirmhiredbytheCompany: TheindependentsponsorhiredbytheCompanytoexerciseconstantsupervisionovertheCompanyintheReportingPeriod□Applicable√NotapplicableFinancialadvisor hired by the Company to exercise constant supervision over theCompanyintheReportingPeriod□Applicable√Notapplicable VI.KeyAccountingInformationandFinancialIndicators Indicatebytickmarkwhetherthereisanyretrospectivelyrestateddatainthetablebelow√Yes□No ReasonsforchangesinaccountingpoliciesanddetailsofcorrectionsofaccountingerrorsAfterself-examination,duetothefailuretoconsiderspecialprovisionsforsomeequitytransferprojects,insufficientprovisionforpatentfeesinpreviousyears,andbaddebtprovisionsfor individual customers'accounts receivable,the company has madecorrectionstorelevanterroritems,involvingtheconsolidatedbalancesheet,consolidatedincomestatement,consolidatedstatementofchangesinowner'sequityaccountsfortheyears2022to2024,thefirstquarter,halfyear,andthirdquarterof2025,aswellastheparentcompany's balance sheet,parent company's income statement,and parentcompany'sstatementofchangesinowner'sequityaccounts.Thespecificsituationisasfollows: 1.When introducing strategic investors for Chongqing ypfun Technology Co.,Ltd.(hereinafterreferred to as"ypfun")in 202