凯信远达 2026年年度报告和过渡报告

Table of Contents Note- Checking the box above will not relieve any registrant required to file reports pursuant to Section13 or 15(d)of the Securities Exchange Actof 1934 from their obligations under those Sections. Indicate by check mark whether the registrant: (1)has filed all reports required to be filed by Section13 or 15(d)of the Securities Exchange Act of1934 during the preceding 12months (or for such shorter period that the registrant was required to file such reports), and (2)has been subject to suchfiling requirements for the past 90days.☒Yes☐No Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule405of Regulation S-T (§232.405 of this chapter) during the preceding 12months (or for such shorter period that the registrant was required to submitsuch files).☒Yes☐No Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or an emerging growthcompany. See the definitions of “large accelerated filer,” “accelerated filer,” and “emerging growth company” in Rule12b-2 of the Exchange Act. If an emerging growth company that prepares its financial statements in accordance with U.S. GAAP, indicate by check mark if the registrant haselected not to use the extended transition period for complying with any new or revised financial accounting standards† provided pursuant toSection13(a)of the Exchange Act.☐ †The term “new or revised financial accounting standard” refers to any update issued by the Financial Accounting Standards Board to its AccountingStandards Codification after April5, 2012. Indicate by check mark whether the registrant has filed a report on and attestation to its management’s assessment of the effectiveness of its internalcontrol over financial reporting under Section404(b)of the Sarbanes-Oxley Act (15 U.S.C. 7262(b)) by the registered public accounting firm thatprepared or issued its audit report.☐ If securities are registered pursuant to Section12(b)of the Act, indicate by check mark whether the financial statements of the registrant included inthe filing reflect the correction of an error to previously issued financial statements.☐ Indicate by check mark whether any of those error corrections are restatements that required a recovery analysis of incentive-based compensationreceived by any of the registrant’s executive officers during the relevant recovery period pursuant to §240.10D-1(b).☐ Indicate by check mark which basis of accounting the registrant has used to prepare the financial statements included in this filing: International Financial Reporting Standards as issuedby the International Accounting Standards Board☐ If “Other” has been checked in response to the previous question, indicate by check mark which financial statement item the registrant has elected tofollow.☐Item17☐Item18 If this is an annual report, indicate by check mark whether the registrant is a shell company (as defined in Rule12b-2 of the Exchange Act).☐Yes☒No(APPLICABLE ONLY TO ISSUERS INVOLVED IN BANKRUPTCY PROCEEDINGS DURING THE PAST FIVEYEARS)Indicate by check mark whether the registrant has filed all documents and reports required to be filed by Sections 12, 13 or 15(d)of the SecuritiesExchange Act of 1934 subsequent to the distribution of securities under a plan confirmed by a court.☐Yes☐No TABLE OF CONTENTS INTRODUCTION4FORWARD-LOOKING STATEMENTS5PARTI7ITEM1. IDENTITY OF DIRECTORS, SENIOR MANAGEMENT AND ADVISERS7ITEM2. OFFER STATISTICS AND EXPECTED TIMETABLE7ITEM3. KEY INFORMATION7ITEM4. INFORMATION ON THE COMPANY38ITEM4A. UNRESOLVED STAFF COMMENTS61ITEM5. OPERATING AND FINANCIAL REVIEW AND PROSPECTS61ITEM6. DIRECTORS, SENIOR MANAGEMENT AND EMPLOYEES75ITEM7. MAJOR SHAREHOLDERS AND RELATED PARTY TRANSACTIONS86ITEM8. FINANCIAL INFORMATION88ITEM9. THE OFFER AND LISTING89ITEM10. ADDITIONAL INFORMATION90ITEM11. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK105ITEM12. DESCRIPTION OF SECURITIES OTHER THAN EQUITY SECURITIES105PARTII.107ITEM13. DEFAULTS, DIVIDEND ARREARAGES AND DELINQUENCIES107ITEM14. MATERIAL MODIFICATIONS TO THE RIGHTS OF SECURITY HOLDERS AND USEOF PROCEEDS107ITEM15. CONTROLS AND PROCEDURES107ITEM16. RESERVED107ITEM16A. AUDIT COMMITTEE FINANCIAL EXPERT107ITEM16B. CODE OF ETHICS108ITEM16C. PRINCIPAL ACCOUNTANT FEES AND SERVICES108ITEM16D. EXEMPTIONS FROM THE LISTING STANDARDS FOR AUDIT COMMITTEES108ITEM16E. PURCHASES OF EQUITY SECURITIES BY THE ISSUER AND AFFILIATEDPURCHASERS109ITEM16F. CHANGE IN REGISTRANT’S CERTIFYING ACCOUNTANT109ITEM16G. CORPORATE GOVERNANCE109ITEM16H. MINE SAFETY DISCLOSURE109ITEM16I. DISCLOSURE REGARDING FOREIGN JURISDICTIONS THAT PREVENTINSPECTIONS109ITEM 16J. INSIDER TRADING POLICIES109ITEM 16K. CYBERSECURITY109PARTIII.111ITEM17. FINANCIAL STATEMENTS111ITEM18. FINANCIAL STATEMENTS111ITEM19. EXHIBITS111 INTRODUCTION Unless otherwise indicated and except where the context otherwise requires, refere