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三星电子Samsung Electronics(005930)2025年第四季度及全年财报「KRX韩国交易所」(英文版)(96页).pdf

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1、 SAMSUNG ELECTRONICS CO.,LTD.AND ITS SUBSIDIARIES Consolidated Financial Statements December 31,2025 and 2024 (With Independent Auditors Report Thereon)Contents Page Independent Auditors Report 1 Consolidated Statements of Financial Position 4 Consolidated Statements of Profit or Loss 7 Consolidated

2、 Statements of Comprehensive Income 8 Consolidated Statements of Changes in Equity 9 Consolidated Statements of Cash Flows 13 Notes to the Consolidated Financial Statements 15 152,Teheran-ro,Gangnam-gu,Seoul 06236(Yeoksam-dong,Gangnam Finance Center 27th Floor)Republic of KoreaIndependent Auditors R

3、eport To the Shareholders and Board of Directors of Samsung Electronics Co.,Ltd.:Opinion We have audited the accompanying consolidated financial statements of Samsung Electronics Co.,Ltd.and its subsidiaries(“the Group”),expressed in Korean won,which comprise the consolidated statements of financial

4、 position as of December 31,2025,and 2024 and the consolidated statements of profit or loss,comprehensive income,changes in equity and cash flows for the years then ended,and notes,comprising material accounting policy information and other explanatory information.In our opinion,the accompanying con

5、solidated financial statements present fairly,in all material respects,the consolidated financial position of the Group as of December 31,2025 and 2024 and its consolidated financial performance and cash flows for the years then ended in accordance with Korean International Financial Reporting Stand

6、ards(“Korean IFRS”).Basis for Opinion We conducted our audits in accordance with International Standards on Auditing(“ISAs”)and Korean Standards on Auditing(“KSAs”).Our responsibilities under those standards are further described in the Auditors Responsibilities for the Audit of the Consolidated Fin

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1. **审计意见**:安永审计师对三星电子2025年合并财务报表出具无保留意见,认为其按韩国国际财务报告准则(Korean IFRS)公允反映财务状况、经营成果及现金流量。 2. **关键审计事项**: - 半导体工厂在建工程折旧起始点的评估(涉及重大主观判断); - 销售促销活动相关销售扣减的准确性(涉及重大估计和潜在偏差)。 3. **财务数据**(单位:百万韩元/千美元): - **资产**:2025年总资产566,942亿韩元(398,726百万美元),较2024年增长10.2%; - **利润**:2025年净利润45,207亿韩元(31,794百万美元),同比增长31.2%; - **现金流**:经营活动现金流85,315亿韩元(60,001百万美元),投资活动现金流净流出68,512亿韩元。 4. **业务结构**:四大业务部门(DX、DS、SDC、Harman),合并308家子公司,采用权益法核算33家联营企业。
审计重点是什么? 财务表现如何? 子公司有哪些?
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