audit report
Suzhou Ta&A Ultra Clean Technology Co.Ltd(300390)
Rong Cheng Shen Zi [2022] No. 230z0266
Rongcheng Certified Public Accountants (special general partnership)
Beijing, China
catalogue
Serial number content page number
1 audit report 1-6
2 consolidated balance sheet 7
3 consolidated income statement 8
4 consolidated cash flow statement 9
5 consolidated statement of changes in owner's equity 10
6 balance sheet of parent company 11
7. Income statement of the parent company 12
8 cash flow statement of parent company 13
9. Statement of changes in owner's equity of the parent company 14
10 notes to financial statements 15 - 144
Audit report
Rong Cheng Shen Zi [2022] No. 230z0266 Suzhou Ta&A Ultra Clean Technology Co.Ltd(300390) all shareholders:
1、 Audit opinion
We have audited the financial statements of Suzhou Ta&A Ultra Clean Technology Co.Ltd(300390) (hereinafter referred to as Suzhou Ta&A Ultra Clean Technology Co.Ltd(300390) ), including the consolidated and parent company's balance sheet as of December 31, 2021, the consolidated and parent company's income statement, consolidated and parent company's cash flow statement, consolidated and parent company's statement of changes in owner's equity and notes to relevant financial statements in 2021.
In our opinion, the attached financial statements are prepared in accordance with the accounting standards for business enterprises in all material aspects, and fairly reflect the financial position of the consolidated and parent company as of December 31, 2021 and the operating results and cash flows of the consolidated and parent company in 2021.
2、 Basis for forming audit opinions
We conducted our audit in accordance with the auditing standards for Chinese certified public accountants. The "responsibilities of certified public accountants for the audit of financial statements" in the audit report further expounds our responsibilities under these standards. According to the code of professional ethics for Chinese certified public accountants, we are independent of Suzhou Ta&A Ultra Clean Technology Co.Ltd(300390) and have fulfilled other responsibilities in terms of professional ethics. We believe that the audit evidence we have obtained is sufficient and appropriate, which provides a basis for our audit opinion.
3、 Key audit matters
The key audit matters are the most important matters that we consider to audit the current financial statements according to our professional judgment. The response to these matters is based on the overall audit of the financial statements and the formation of audit opinions. We will not express separate opinions on these matters.
(I) impairment of goodwill
1. Item description
On December 31, 2021, the goodwill in the consolidated financial statements of the company was 231782121.70 yuan, which was 216472009.10 yuan formed by the acquisition of Wuxi Yushou medical device Co., Ltd. in 2015 The goodwill formed by the acquisition of Suzhou Zhonglei New Material Technology Co., Ltd. in 2015 was 678500.60 yuan and the goodwill formed by the acquisition of Yibin Tianyi lithium science and Innovation Co., Ltd. in 2020 was 14631612.00 yuan. For the information about the carrying amount of goodwill, see "v. item note 16. Goodwill of consolidated financial statements" in the notes to the financial statements.
The management employs a third-party evaluation institution to evaluate the asset group containing goodwill of the acquired subsidiary, so as to assist the management in the impairment test of the company's goodwill. The management recognizes the corresponding impairment provision according to the part of the recoverable amount of the asset group or combination of asset groups containing the amortized goodwill that is lower than its book value. The key assumptions involved in goodwill impairment assessment include income growth rate, gross profit margin, expense rate and discount rate. As the relevant impairment assessment and testing require significant judgment by the management, we recognize the impairment assessment of such assets as a key audit event.
2. Audit response
Our relevant procedures for goodwill impairment include:
(1) Understand the design and operation effectiveness of the company's internal control related to goodwill evaluation;
(2) The valuation method of goodwill impairment;
(3) Evaluate the appropriateness of key assumptions of goodwill impairment test;
(4) Evaluate the rationality of the parameters quoted in the test;
(5) Assess whether the management's disclosure of goodwill in the financial statements is appropriate.
(II) revenue recognition
1. Item description
The amount of Suzhou Ta&A Ultra Clean Technology Co.Ltd(300390) operating revenue in 2021 was 3397557862.27 yuan, a large increase compared with that in 2020. For the accounting policies for revenue recognition, see "III. important accounting policies and accounting estimates 26. Revenue recognition principles and measurement methods" in the notes to the financial statements, See "v. notes to items of consolidated financial statements 39. Operating revenue and operating costs" in the notes to the financial statements for the carrying amount of operating revenue.
Due to the inherent risk that the Suzhou Ta&A Ultra Clean Technology Co.Ltd(300390) Management (hereinafter referred to as the management) manipulates the revenue recognition in order to achieve specific goals or expectations, whether the revenue is recorded in the appropriate financial statement period, whether the recognized amount is accurate, and there may be potential misstatement, we recognize the company's revenue recognition as a key audit matter.
2. The relevant procedures that the audit should implement for the recognition of operating revenue include: (1) understanding and evaluating the design and operation effectiveness of internal control related to Suzhou Ta&A Ultra Clean Technology Co.Ltd(300390) sales and collection; (2) Check the sales contract, order and other data, identify the contract terms related to the transfer of commodity control, and evaluate whether the Suzhou Ta&A Ultra Clean Technology Co.Ltd(300390) revenue recognition meets the requirements of the accounting standards for business enterprises; (3) Check the delivery situation, check the invoices, delivery notes, sign in notes, customs declaration forms and post payment collection, and evaluate whether the revenue recognition meets the requirements of the accounting standards for business enterprises; (4) Confirm the customers with large income amount and accounts receivable balance by letter, and evaluate whether the timely point of income recognition amount is correct in combination with the reply; (5) Perform the cut-off test, select the revenue transactions recorded before and after the balance sheet date, select samples, check the invoices, delivery notes, receipt notes, customs declarations and statements, and confirm that the revenue is recorded in the appropriate accounting period.
4、 Other information
Suzhou Ta&A Ultra Clean Technology Co.Ltd(300390) the management (hereinafter referred to as the management) is responsible for other information. Other information includes the information covered in the Suzhou Ta&A Ultra Clean Technology Co.Ltd(300390) 2021 annual report, but does not include the financial statements and our audit report.
Our audit opinion on the financial statements does not cover other information, and we will not issue any form of assurance conclusion on other information.
In combination with our audit of the financial statements, our responsibility is to read other information and consider whether other information is materially inconsistent with the financial statements or the information we have learned in the audit process, or there seems to be material misstatement.
Based on the work we have performed, if we determine that there is a material misstatement in other information, we should report that fact. In this regard, we have nothing to report.
5、 Responsibilities of management and governance for financial statements
The management is responsible for preparing the financial statements in accordance with the provisions of the accounting standards for business enterprises to achieve a fair reflection, and designing, implementing and maintaining necessary internal control so that the financial statements are free from material misstatement caused by fraud or error. When preparing the financial statements, the management is responsible for assessing the going concern ability of Suzhou Ta&A Ultra Clean Technology Co.Ltd(300390) , disclosing matters related to going concern and applying the going concern assumption, unless the management plans to liquidate Suzhou Ta&A Ultra Clean Technology Co.Ltd(300390) , terminate the operation or has no other realistic choice.
The management is responsible for supervising the financial reporting process of Suzhou Ta&A Ultra Clean Technology Co.Ltd(300390) .
6、 Responsibilities of certified public accountants for the audit of financial statements
Our goal is to obtain reasonable assurance on whether the financial statements as a whole are free from material misstatement due to fraud or error, and issue an audit report containing audit opinions. Reasonable assurance is a high-level assurance, but it does not guarantee that the audit performed in accordance with the audit standards will always be found when a major misstatement exists. Misstatement may be caused by fraud or error. If it is reasonably expected that the misstatement alone or in summary may affect the economic decisions made by the users of the financial statements based on the financial statements, the misstatement is generally considered to be significant.
In the process of carrying out the audit work in accordance with the audit standards, we use professional judgment and maintain professional doubt. At the same time, we also carry out the following work:
(1) Identify and assess the risks of material misstatement of financial statements due to fraud or error, design and implement audit procedures to deal with these risks, and obtain sufficient and appropriate audit evidence as the basis for issuing audit opinions. Since fraud may involve collusion, forgery, intentional omission, misrepresentation or override of internal control, the risk of failing to find major misstatement caused by fraud is higher than that caused by error.
(2) Understand the internal control related to audit in order to design appropriate audit procedures, but the purpose is not to express an opinion on the effectiveness of internal control.
(3) Evaluate the appropriateness of accounting policies selected by the management and the rationality of accounting estimates and related disclosures.
(4) Draw conclusions on the appropriateness of management's use of going concern assumptions. At the same time, according to the audit evidence obtained, draw a conclusion on whether there are major uncertainties in the matters or circumstances that may lead to major doubts about Suzhou Ta&A Ultra Clean Technology Co.Ltd(300390) going concern ability. If we conclude that there is significant uncertainty, the auditing standards require us to draw the attention of statement users to the relevant disclosures in the financial statements in the audit report; If the disclosure is insufficient, we should express a non unqualified opinion. Our conclusions are based on the information available as of the date of the audit report. However, future events or circumstances may cause Suzhou Ta&A Ultra Clean Technology Co.Ltd(300390) to be unable to continue as a going concern.
(5) Evaluate the overall presentation, structure and content of the financial statements, and evaluate whether the financial statements fairly reflect relevant transactions and events.
(6) Obtain sufficient and appropriate audit evidence on the financial information of Suzhou Ta&A Ultra Clean Technology Co.Ltd(300390) entity or business activities to express an audit opinion on the financial statements. We are responsible for guiding, supervising and implementing the group audit, and take full responsibility for the audit opinions.
We communicated with the management on the planned audit scope, schedule and major audit findings, including the internal control defects that we identified in the audit.
We also provide a statement to the management that we have complied with the professional ethics requirements related to independence, and communicate with the management all relationships and other matters that may reasonably be considered to affect our independence, as well as relevant preventive measures.
From the matters communicated with the management, we determine which matters are the most important for the audit of the current financial statements, thus constituting key audit matters. We describe these matters in the audit report, unless laws and regulations prohibit the public disclosure of these matters, or in rare cases, if the negative consequences of communicating a matter in the audit report are reasonably expected to exceed the benefits in the public interest, we determine that we should not communicate the matter in the audit report.
(there is no text on this page, which is the signature and seal page of report Suzhou Ta&A Ultra Clean Technology Co.Ltd(300390) Rong Cheng Shen Zi [2022] No. 230z0266.)
Rongcheng certified public accountants China Certified Public Accountant: Liu Yong
(project partner)
(special general partnership)
Beijing, China Certified Public Accountant: Chen Shaoxia
February 7, 2022
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Suzhou Ta&A Ultra Clean Technology Co.Ltd(300390)
Notes to financial statements
As of December 31, 2021
(unless otherwise specified, the monetary unit is RMB)
1、 Basic information of the company
1. Company profile
Suzhou Ta&A Ultra Clean Technology Co.Ltd(300390) (hereinafter referred to as "the company", "the company" or " Suzhou Ta&A Ultra Clean Technology Co.Ltd(300390) ") is a joint stock limited company wholly changed and established by Suzhou Industrial Park Suzhou Ta&A Ultra Clean Technology Co.Ltd(300390) Technology Co., Ltd. It went through industrial and commercial registration with Jiangsu Administration for Industry and Commerce on December 26, 2007, with a registered capital of 40 million yuan.
In October 2010, according to the company
