Review Report
Liaoning Heshi Ophthalmic Hospital Group Co., Ltd
Rongcheng zhuanzi [2022] No. 110z0020
Rongcheng Certified Public Accountants (special general partnership)
Beijing, China
catalogue
Serial number content page number
1 review report 1
2 consolidated balance sheet 2-3
3 consolidated income statement 4
4 consolidated cash flow statement 5
5 balance sheet of parent company 6-7
6 income statement of parent company 8
7 cash flow statement of parent company 9
8 notes to financial statements 10-124
Notes to financial statements of Liaoning Heshi Ophthalmic Hospital Group Co., Ltd
Liaoning Heshi Ophthalmic Hospital Group Co., Ltd
Notes to financial statements
Year 2021
(unless otherwise specified, the monetary unit is RMB)
1、 Basic information of the company
1. Company profile
Liaoning Heshi Ophthalmic Hospital Group Co., Ltd. (hereinafter referred to as "the company" or "the company", formerly known as "Shenyang Shangshan Medical Instrument Co., Ltd", "Liaoning Heshi ophthalmic hospital Co., Ltd." and "Liaoning Heshi ophthalmic hospital Co., Ltd."), is approved by Shenyang Administration for Industry and commerce, A limited company jointly invested and established by natural persons He Wei and he Xiangdong. The company was registered and established in Shenyang Administration for Industry and Commerce on October 15, 2009 and obtained the business license of enterprise legal person No. 2101340 Grandjoy Holdings Group Co.Ltd(000031) 28 (1-1). The unified social credit code of the company is 91210112ma0p432u8r. When the company was established, the registered capital was 1 million yuan, of which He Wei contributed 700000 yuan and he Xiangdong contributed 300000 yuan.
On August 29, 2011, according to the resolution of the shareholders' meeting of the company, Shenyang Yinhai medical supplies Co., Ltd. increased the capital of the company by 3 million yuan. After the capital increase, the registered capital of the company was changed to 4 million yuan. On September 5, 2011, the company handled the industrial and commercial change registration in the administrative department for Industry and commerce.
On February 1, 2012, according to the resolution of the shareholders' meeting of the company, Shenyang Yinhai medical supplies Co., Ltd. transferred all its equity of the company to Shenyang Heshi eye Industry Co., Ltd. the company handled the industrial and commercial change registration in the administrative authority for Industry and Commerce on February 21, 2012.
On October 25, 2015, according to the resolution of the shareholders' meeting of the company, Shenyang Heshi eye Industry Group Co., Ltd. (formerly Shenyang Heshi eye Industry Co., Ltd.) transferred all its equity of the company to natural persons He Wei 1.3 million yuan, he Xiangdong 900000 yuan and Fu Lifang 800000 yuan respectively. At the same time, natural persons He Wei, he Xiangdong and Fu Lifang increased the capital of the company by 500000 yuan, 300000 yuan and 200000 yuan respectively. After the capital increase, the registered capital of the company was changed to 5 million yuan. On November 2, 2015, the company handled the industrial and commercial change registration with the administrative authority for Industry and commerce.
Notes to financial statements of Liaoning Heshi Ophthalmic Hospital Group Co., Ltd
On December 30, 2015, according to the resolution of the shareholders' meeting of the company, Shenyang Gongxing science and technology consulting management center (limited partnership), Shenyang Gongfu science and technology consulting management center (limited partnership) and Shenyang gonghao science and technology consulting management center (limited partnership) increased the capital of the company by 100000 yuan, 130000 yuan and 210000 yuan respectively. After the capital increase, the registered capital of the company was changed to 5.44 million yuan. On December 31, 2015, the company handled the industrial and commercial change registration with the administrative authority for Industry and commerce.
On July 5, 2016, according to the resolution of the shareholders' meeting of the company, Beijing xinzhongli Meixin equity investment center (limited partnership), Shenyang Yijian Technology Consulting Service Co., Ltd., Dalian Neusoft Holdings Co., Ltd. Siasun Robot&Automation Co.Ltd(300024) respectively increased the capital of the company by 697527 yuan, 509779 yuan, 372014 yuan and 372014 yuan. After the capital increase, the registered capital of the company was changed to 7391334 yuan. On November 1, 2016, the company handled the industrial and commercial change registration with the administrative authority for Industry and commerce.
On November 5, 2016, according to the resolution of the shareholders' meeting of the company, the shareholders He Wei, he Xiangdong and Fu Lifang transferred the company's equity of 288312 yuan, 172987 yuan and 115324 yuan to Beijing xinzhongli Investment Co., Ltd. of 279011 yuan, Dalian Neusoft Holdings Co., Ltd. of 148806 yuan and 30 Wuhan Guide Infrared Co.Ltd(002414) 8806 yuan respectively. On November 1, 2017, the company handled the industrial and commercial change registration with the administrative authority for Industry and commerce.
On September 25, 2017, according to the resolution of the shareholders' meeting of the company, Bgi Genomics Co.Ltd(300676) , advanced manufacturing industry investment fund (limited partnership) increased the capital of the company by 354188 yuan and 354119 yuan respectively. After the capital increase, the registered capital of the company was changed to 778094100 yuan; Meanwhile, He Wei, he Xiangdong and Fu Lifang, the shareholders of the company, transferred their shares of 194803 yuan, 116882 yuan and 77922 yuan to Bgi Genomics Co.Ltd(300676) 354119 yuan and advanced manufacturing industry investment fund (limited partnership) 354188 yuan respectively. On December 7, 2017, the company handled the industrial and commercial change registration with the administrative authority for Industry and commerce.
On February 12, 2018, according to the resolution of the shareholders' meeting of the company, the shareholder of the company, Beijing xinzhongli Investment Co., Ltd., transferred the company's equity of 279011 yuan to Gongqingcheng xinzhongli Gongxin investment management partnership (limited liability company)
Partners); On March 6, 2018, according to the resolution of the shareholders' meeting of the company, the shareholder of the company, Gongqing Chengxin Zhongli Gongxin investment management partnership (limited partnership), transferred the company's equity of 279011 yuan to Gongqing chengpengxin investment management partnership (limited partnership).
At the same time, the company has gone through the industrial and commercial change registration with the administrative authority for Industry and commerce.
On March 12, 2018, according to the resolution of the shareholders' meeting, the sponsor agreement and the articles of association, all the original shareholders of the company were the sponsors, based on the net assets of 622860400 yuan as of September 30, 2017, according to 1:
Liaoning Heshi Ophthalmic Hospital Group Co., Ltd. is converted into share capital in the proportion of 0.1445 in the notes to the financial statements. It is changed into a joint stock limited company as a whole, and the total share capital after change is 90 million yuan. On March 28, 2018, the company handled the industrial and commercial change registration with the administrative authority for Industry and commerce.
On June 30, 2019, according to the resolution of the shareholders' meeting of the company, the central enterprise industrial investment fund in poor areas Co., Ltd. increased the capital of the company by 1058824 yuan, and the registered capital of the company was changed to 91058824 yuan after the capital increase. On November 7, 2019, the company handled the industrial and commercial change registration with the administrative authority for Industry and commerce.
At the end of the reporting period, the registered capital of the company was 91058824 yuan.
Business scope: Ophthalmic diagnosis and treatment, sales of glasses, glasses protection products, soft corneal contact lenses and nursing fluids, and retail of class B over-the-counter drugs (eye drops); Optometry and glasses service. (for projects subject to approval according to law, business activities can be carried out only after approval by relevant departments).
The registered address of the company is No. 5-1 (607), Tianci street, Hunnan District, Shenyang City, Liaoning Province, and the legal representative is He Wei. 2. Scope and changes of consolidated financial statements
As of December 31, 2021, the company has 26 directly controlled subsidiaries within the scope of consolidated financial statements: Shenyang Heshi ophthalmic hospital Co., Ltd., Dalian Heshi ophthalmic hospital Co., Ltd., Huludao Heshi ophthalmic hospital Co., Ltd., Panjin Heshi ophthalmic hospital Co., Ltd., Jinzhou Heshi ophthalmic hospital Co., Ltd., Tieling Heshi ophthalmic hospital Co., Ltd Yingkou Heshi ophthalmic hospital Co., Ltd., Shenyang Heshi optometry Co., Ltd., Fushun Heshi ophthalmic hospital Co., Ltd., Shenyang Aimu Trading Co., Ltd., Chaoyang Heshi ophthalmic hospital Co., Ltd., Fuxin Heshi ophthalmic hospital Co., Ltd., Benxi Heshi ophthalmic hospital Co., Ltd., Anshan Heshi ophthalmic hospital Co., Ltd., Lingyuan Heshi ophthalmic hospital Co., Ltd Liaoyang Heshi ophthalmic hospital Co., Ltd., Shenyang kardani Trading Co., Ltd., Shenyang Heshi pharmacy Co., Ltd., Dandong Heshi ophthalmic hospital Co., Ltd., Shanghai Heshi ophthalmic outpatient department Co., Ltd., Hebei xiong'an Heshi ophthalmic hospital management Co., Ltd., Chengdu Heshi Shijia ophthalmic hospital Co., Ltd., Shenzhen Heshi ophthalmic hospital management Co., Ltd Beijing Heshi ophthalmic hospital Co., Ltd., Chongqing Heshi ophthalmic hospital Co., Ltd., Hainan Boao Heshi ophthalmic hospital Co., Ltd.
See note VI change of consolidation scope for the scope and changes of consolidated financial statements in this period.
2、 Preparation basis of financial statements
1. Preparation basis
The company is based on continuous operation, according to the actual transactions and events, and in accordance with the accounting standards for business enterprises and its payables
The notes to the financial statements of Liaoning Heshi Ophthalmic Hospital Group Co., Ltd. are recognized and measured in accordance with the provisions of the guidelines and standard interpretation, and the financial statements are prepared on this basis. In addition, the company also disclosed relevant financial information in accordance with the rules for the preparation of information disclosure of companies offering securities to the public No. 15 - General Provisions on financial reports (revised in 2014) of the CSRC.
2. Going concern
The company has evaluated the continuous operation ability of the company for 12 months since the end of the reporting period, and no matters affecting the continuous operation ability of the company are found. It is reasonable for the company to prepare financial statements based on continuous operation.
3、 Important accounting policies and accounting estimates
The following important accounting policies and accounting estimates of the company are formulated in accordance with the accounting standards for business enterprises. The business not mentioned shall be implemented in accordance with the relevant accounting policies in the accounting standards for business enterprises.
1. Statement of compliance with accounting standards for business enterprises
The financial statements prepared by the company comply with the requirements of the accounting standards for business enterprises and truly and completely reflect the company's financial status, operating results, changes in owner's equity, cash flow and other relevant information.
2. Accounting period
The accounting year of the company starts from January 1 to December 31 of the Gregorian calendar.
3. Business cycle
The normal business cycle of the company is one year.
4. Recording currency
The bookkeeping base currency of the company is RMB, and the currency of overseas subsidiaries (branches) is the bookkeeping base currency according to the main economic environment in which they operate.
5. Accounting treatment methods for business combinations under the same control and not under the same control
(1) Business combination under the same control
The assets and liabilities obtained by the company in business combination shall be measured at the book value of the combined party in the consolidated financial statements of the final controller on the combination date. Among them, if the accounting policies adopted by the merged party and the company before business combination are different, the accounting policies shall be unified based on the principle of importance, that is, the book value of the assets and liabilities of the merged party shall be adjusted according to the accounting policies of the company. The difference between the book value of net assets obtained by the company in business combination and the consideration paid
If there is a difference between the book value of the notes to the financial statements of Liaoning Heshi Ophthalmic Hospital Group Co., Ltd., first adjust the capital reserve (capital premium or share capital premium). If the balance of capital reserve (capital premium or share capital premium) is insufficient to offset, offset the surplus reserve and undistributed profit in turn.
For the accounting treatment method of business combination under the same control through step-by-step transactions, see note III, 6 (6).
(2) Business combination not under the same control
The identifiable assets and liabilities of the acquiree obtained by the company in business combination shall be measured at their fair value on the acquisition date. Among them, if the accounting policies adopted by the acquiree and the company before business combination are different, the accounting policies shall be unified based on the principle of importance, that is, the book value of the acquiree's assets and liabilities shall be adjusted according to the accounting policies of the company. The difference between the combination cost of the company on the acquisition date and the fair value of the identifiable assets and liabilities of the acquiree obtained in the business combination is recognized as goodwill; If the combination cost is less than the difference between the fair value of the identifiable assets and liabilities of the acquiree obtained in the business combination, first review the combination cost and the fair value of the identifiable assets and liabilities of the acquiree obtained in the business combination. After review, if the combination cost is still less than the fair value of the identifiable assets and liabilities of the acquiree obtained, The difference is recognized as the consolidated current profit and loss.
For the accounting treatment method of business combination not under the same control through step-by-step transactions, see note III, 6 (6).
(3) Treatment of transaction expenses in business combination
The intermediary expenses such as audit, legal services, appraisal and consultation and other relevant management expenses incurred for business combination shall be included in the current profit and loss when incurred. The transaction costs of equity securities or debt securities issued as merger consideration shall be included in equity securities or debt securities
