BOM FAUCETS
BOM 水龙头

statutory auditor's report on the financial statements
法定审计师对财务报表的报告

Year ended September 30, 2024
截至 2024 年 9 月 30 日年度

At the Annual General Meeting of BOM ROBINETTERIE INDUSTRIELLE
在 BOM ROBINETTERIE INDUSTRIELLE 年度股东大会上,

Qualified opinion
有保留意见

In compliance with the assignment entrusted to us by your Annual General Meeting, we have audited the accompanying financial statements of BOM robinetterie industrielle for the year ended September 30, 2024.
根据贵年度股东大会委托给我们的任务，我们已审计了 BOM robinetterie industrielle 截至 2024 年 9 月 30 日止年度的随附财务报表。

In our opinion, the financial statements givea true and fair view of the assets and liabilities and of the financial position of the Company as of December 31, 2007 and of the results of its operations for the year then ended, in accordance with the accounting rules and principles applicable in France.
在我们看来，财务报表真实且公正地反映了公司截至 2007 年 12 月 31 日的资产和负债情况以及财务状况，以及截至该年度的经营成果，符合法国适用的会计规则和原则。

Basis for qualified opinion
有保留意见的基础

Motivation for the reserve
储备动机

Two sales were booked in advance, resulting in an increase in operating income of 95K€ and an increase in net income after corporate income tax of 64K€. After recognition of this adjustment, operating income would be a loss of 43K€ and net income after corporate income tax would be a loss of 54K€
两笔销售已提前预订，导致营业收入增加 95K€，公司所得税后净收入增加 64K€。在确认此调整后，营业收入将为亏损 43K€，公司所得税后净收入将为亏损 54K€。.

Audit framework
审计框架

We conducted our audit in accordance with professional standards applicable in France. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Our responsibilities in accordance with these standards are set out in the section of this report entitled "Statutory Auditors' Relating to the Audit of the Financial StatementsResponsibilities ".
我们根据适用于法国的专业标准进行了审计。我们认为我们所获得的审计证据是充分和适当的，可以为我们的意见提供依据。我们根据这些标准所承担的责任在本报告的“法定审计师关于财务报表审计的责任”部分中进行了说明。

Independence
独立

We conducted our audit in accordance with the rules of independence set out in the French Commercial Code and in the Code of Ethics for Statutory Auditors, for the period from October 1, 2023 to the date of issue of our report.
我们根据《法国商法典》和《法定审计师职业道德准则》中规定的独立性规则，对 2023 年 10 月 1 日至本报告发布日期期间进行了审计。

Justification of assessments
评估依据

In accordance with the requirements of articles L.821-53 and R.821-180 of the French Commercial Code (Code de commerce) relating to the justification of our assessments, in addition to the matter described in the section "Basis for qualified opinion", we hereby inform you that the most significant assessments we have made, in our professional judgment, relate to the appropriateness of the accounting policies used, the reasonableness of the significant estimates made and the overall presentation of the financial statements.
根据法国商法典（Code de commerce）第 L.821-53 条和 R821-180 条的要求，关于我们评估的合理性，除了在“保留意见依据”部分中描述的内容外，我们在此通知您，根据我们的专业判断，我们所做的最显著的评估涉及会计政策使用的适当性、重大估计的合理性以及财务报表的整体列报。

These assessments were made in the context of our audit of the financial statements taken as a whole, and of the formation of our opinion expressed above. We do not express an opinion on any individual component of these financial statements.
这些评估是在对我们审计的整体财务报表以及上述所表达意见的形成背景下进行的。我们不就这些财务报表的任何单个组成部分发表意见。

Specific checks
特定检查

In accordance with professional standards applicable in France, we have also performed the specific procedures required by law.
根据适用于法国的专业标准，我们还执行了法律所要求的特定程序。

With the exception of the impact of the bullet point in the section"Basis for qualified opinion" , we have no matters to report regarding the fair presentation and the conformity with the financial statements of the information given in the s management report Chairman'and in the other documents addressed to the shareholders with respect to the financial position and the financial statements
除“合格意见基础”部分中项目符号的影响外，我们对管理报告中主席所提供信息的公允陈述以及与财务报表的一致性，以及其他致股东文件中关于财务状况和财务报表的信息，均无事项报告.

In accordance with French law, we draw your attention to the fact that the information relating to payment deadlines provided for under Article D.441-6 of the French Commercial Code has not been included in the management report. Consequently, we cannot attest to the fair presentation of this information or its consistency with the financial statements.
根据法国法律，我们提请您注意，根据法国商法典第 D.441-6 条规定的有关付款期限的信息未包含在管理报告中。因此，我们无法证明该信息的公正呈现或其与财务报表的一致性。

Responsibilities of management and those charged with governance in relation to the financial statements
管理层和治理层在财务报表方面的责任

It is the responsibility of management to prepare financial statements that give a true and fair view in accordance with French generally accepted accounting principles, and to implement such internal control procedures as it determines are necessary to ensure that the financial statements are free from material misstatement, whether due to fraud or error.
管理层有责任根据法国公认会计原则编制真实公允的财务报表，并实施其认为必要的内部控制程序，以确保财务报表不存在因欺诈或错误导致的重大错报。

When preparing the annual financial statements, it is the responsibility of management to assess the company's ability to continue as a going concern, to present in the financial statementsthe necessary going concern information where appropriate, and to apply the going concern accounting policy, unless the company is to be wound up or cease trading,
在编制年度财务报表时，管理层有责任评估公司持续经营的能力，在适当的情况下在财务报表中提供必要的持续经营信息，并应用持续经营会计政策，除非公司将要清算或停止交易.

The annual financial statements have been approved by the Chairman.
年度财务报表已由董事长批准。

Statutory auditors' responsibilities in relation to the audit of annual financial statements
法定审计师在年度财务报表审计中的责任

Our responsibility is to express an opinion on these financial statements based on our audit. Our objective is to obtain reasonable assurance about whether the financial statements, taken as a whole, are free from material misstatement. Reasonable assurance refers to a high level of assurance, without however guaranteeing that an audit carried out in accordance with professional standards would systematically detect any material misstatement.
我们的责任是根据我们的审计对这些财务报表发表意见。我们的目标是获取合理保证，以确定这些财务报表作为一个整体是否不存在重大错报。合理保证指的是高水平的保证，但并不保证按照专业标准进行的审计能够系统地发现任何重大错报。

Misstatements may be the result of fraud or error, and are considered material when it is reasonable to expect that they could, individually or in , aggregateinfluence the economic decisions made by users of the financial statements.
错报可能是由于欺诈或错误造成的，当合理预期它们可能单独或综合影响财务报表使用者作出的经济决策时，被视为重大。

As stipulated by Article L.821-55 of the French Commercial Code, our role as statutory auditors does not include guaranteeing the viability or quality of your company's management.
根据《法国商法典》第 L.821-55 条的规定，我们作为法定审计师的角色不包括保证贵公司管理的可行性和质量。

A more detailed description of our responsibilities as statutory auditors in relation to the audit of the annual financial statements is given in the appendix to this report, which forms an integral part of it.
我们作为法定审计师在审计年度财务报表方面的职责的更详细描述见本报告的附录，该附录是本报告的组成部分。

APPENDIX
附录

Detailed description of the statutory auditor's responsibilities
法定审计师职责的详细描述

In an audit conducted in accordance with professional standards applicable in France, the statutory auditor exercises professional judgment throughout the audit.
在根据法国适用的专业标准进行的审计中，法定审计师在整个审计过程中行使专业判断。

In addition :
此外：

The auditor identifies and assesses the risks of material misstatement of the financial statements, whether due to fraud or error, designs and performs audit procedures that are appropriate in appropriate to the circumstances, and obtains audit evidence that is sufficient and provide a basis for the auditor's opinion. The risk of not detecting a material misstatement resulting from fraud is higher than that of a material misstatement resulting from error, as fraud may involve collusion, falsification, deliberate omission, misrepresentation or circumvention of internal control;
审计师识别并评估财务报表重大错报的风险，无论是由欺诈还是错误引起的，设计并执行在适当情况下适当的审计程序，并获取充分且为审计师意见提供依据的审计证据。由于欺诈可能涉及串通、伪造、故意遗漏、虚假陈述或规避内部控制，因此未发现由欺诈引起的重大错报的风险高于由错误引起的重大错报的风险。

The auditor obtains an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of internal control;
审计员了解与审计相关的内部控制，以便设计在特定情况下适当的审计程序，但不用于对内部控制的有效性发表意见

It assesses the appropriateness of the accounting policies used and the reasonableness of accounting estimates made by management, as well as the related disclosures in the financial statements;
它评估了所使用的会计政策的适当性以及管理层所作会计估计的合理性，以及财务报表中的相关披露

It assesses the appropriateness of management's application of the going concern accounting policy and, based on the information gathered, whether or not there is any material uncertainty linked to events or circumstances that could call into question the company's ability to continue as a going concern. This assessment is based on information gathered up to the date of his report, bearing in mind that subsequent events or circumstances could call into question the company's ability to continue as a going concern. If the auditor concludes that there is a material uncertainty ,he draws the attention of the readers of his report to the information provided in the annual financial statements concerning this uncertainty or, if this information is not provided or is not relevant, formulates a qualified certification or a refusal to certify;
它评估管理层对持续经营会计政策的适用性，并根据收集到的信息，判断是否存在与事件或情况相关的重大不确定性，这些事件或情况可能质疑公司作为持续经营主体的能力。这一评估基于截至报告日期所收集的信息，同时考虑到后续事件或情况可能质疑公司作为持续经营主体的能力。如果审计师得出存在重大不确定性的结论，他将提请报告读者注意年度财务报表中提供的有关该不确定性的信息，或者，如果未提供该信息或不相关，则提出有保留的认证或拒绝认证。

It assesses the overall presentation of the annual financial statements, and whether they give a true and fair view of the underlying transactions and events
它评估年度财务报表的整体呈现，以及它们是否真实公允地反映了底层交易和事件.

2024 financial statements
2024 年财务报表

accounting policies
会计政策

(French Commercial Code - articles 9 and 11 - Decree no. 83-1020 of November 29, 1983 - articles 7, 21, early 24, 24-1°, 24-2° and 24-3°)
（法国商法典 - 第 9 条和第 11 条 - 1983 年 11 月 29 日第 83-1020 号法令 - 第 7 条、第 21 条、第 24 条初期、第 24-1°条、第 24-2°条和第 24-3°条）

notes to the financial statements
财务报表附注

The notes set out below form an integral part of the financial statements prepared by management for the year beginning 1October 2023.
以下列出的注释构成管理层为 2023 年 10 月 1 日开始的年度编制的财务报表的组成部分。^,

The balance sheet before distribution totaled **2,851,559.23 euros
分配前的资产负债表总额为 **2,851,559.23 欧元

The income statement, presented in the form of a list, shows a profit of **9,871.33 euros.
收入报表以列表形式呈现，显示利润为**9,871.33 欧元。

RULES AND METHODS
规则与方法

General accounting conventions have been applied, in accordance with general principles.
已应用通用会计惯例，符合一般原则。

Business continuity is assured.
业务连续性得到保障。

The basic method used to value items recorded in the accounts is the historical cost method.
用于评估账目中记录项目的基本方法是历史成本法。

The main methods used are as follows:
主要使用的方法如下：

Depreciation: calculated on a straight-line or declining-balance basis according to expected useful life.
折旧：根据预计使用寿命按直线法或递减余额法计算。

There were no changes in presentation or valuation.
没有在展示或估值方面发生变化。

Inventories are valued using the last purchase price method.
库存采用最后购买价格法进行估值。

complements to give a true and fair view
补充以提供真实公允的视图

We have taken out two state-guaranteed of loans €307,000 in 2020, in anticipation of the risks associated with this period
我们在 2020 年提取了两笔国家担保的贷款，共计 307,000 欧元，以应对这一时期相关的风险.

Other significant items
其他重要项目

None

COMPOSITION OF SHARE CAPITAL
股份资本构成

FINANCIAL COMMITMENTS
财务承诺

RESULTS AND OTHER KEY FIGURES FOR THE PAST 5 YEARS
过去 5 年的结果和其他关键数据