Shanghai Precise Packaging Co.Ltd(300442)
Audit report
Lixin Zhonglian Shen Zi [2021] d-0803
Lixin Zhonglian CPA (special general partnership)
Shanghai Precise Packaging Co.Ltd(300442)
Audit report and simulated consolidated financial statements
(from January 1, 2018 to October 31, 2021)
Table of contents page
Audit report 1-4 two, simulated consolidated financial statements
Simulated consolidated balance sheet 1-2 simulated consolidated income statement 3 simulated consolidated statement of changes in owner's equity 4-7 notes to simulated consolidated financial statements 1-102
Lixin Zhonglian Certified Public Accountants (special general partnership)
LixinZhonglianCPAs(SPECIALGENERALPARTNERSHIP)
audit report
Lixin Zhonglian Shen Zi [2021] d-0803
Shanghai Precise Packaging Co.Ltd(300442) all shareholders:
1、 Audit opinion
We have audited Shanghai Precise Packaging Co.Ltd(300442) (hereinafter referred to as Shanghai Precise Packaging Co.Ltd(300442) ）Simulated consolidated financial statements, including simulated consolidated balance sheets on December 31, 2018, December 31, 2019, December 31, 2020 and October 31, 2021, simulated consolidated income statements, simulated consolidated statement of changes in owner's equity and notes to relevant simulated consolidated financial statements for 2018, 2019, 2020 and January October 2021.
In our opinion, the attached simulated consolidated financial statements are prepared on the basis described in notes II to the simulated consolidated financial statements in all material aspects, and fairly reflect the simulated consolidated financial position of Shanghai Precise Packaging Co.Ltd(300442) as of December 31, 2018, December 31, 2019, December 31, 2020 and October 31, 2021, as well as the financial position of 2018, 2019, 2020 Simulated consolidated operating results and cash flow from January to October 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 simulated consolidated financial statements" in the audit report further expounds our responsibilities under these standards. In accordance with the code of professional ethics for Chinese certified public accountants, we are independent of Shanghai Precise Packaging Co.Ltd(300442) 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、 Responsibilities of management and governance for simulating consolidated financial statements
The management is responsible for preparing the simulated consolidated financial statements in accordance with the accounting standards for business enterprises to achieve a fair reflection, and designing, implementing and maintaining necessary internal control so that the simulated consolidated financial statements are free from material misstatement caused by fraud or error.
When preparing the simulated consolidated financial statements, the management is responsible for assessing the going concern ability of Shanghai Precise Packaging Co.Ltd(300442) , disclosing matters related to going concern (if applicable), and applying the going concern assumption, unless it plans to liquidate, terminate operation or has no other realistic choice.
The governance layer is responsible for supervising the simulated financial reporting process of Shanghai Precise Packaging Co.Ltd(300442) .
4、 Responsibilities of certified public accountants for the audit of simulated consolidated financial statements
Our objective is to obtain reasonable assurance on whether the simulated consolidated financial statements 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 an audit performed in accordance with audit standards can 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 simulated consolidated financial statements based on the simulated consolidated financial statements, the misstatement is generally considered to be significant.
In the process of performing audit work in accordance with 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 simulated consolidated financial statements caused by fraud or error, design and implement audit procedures to deal with these risks, and obtain sufficient and appropriate audit evidence as the basis for expressing audit opinions. Due to fraud may involve collusion, forgery, intentional omission, false statement or override of internal control, it is not found that The risk of material misstatement caused by fraud is higher than that caused by failure to find material misstatement caused by error.
(2) Understand the internal control related to audit to design appropriate audit procedures.
(3) Evaluate the appropriateness of accounting policies selected by the management and the rationality of accounting estimates and related disclosures.
(4) Draw a conclusion on the appropriateness of management's use of going concern assumption. At the same time, according to the audit evidence obtained, it may lead to Shanghai Precise Packaging Co.Ltd(300442) Draw a conclusion on whether there is significant uncertainty in matters or circumstances that have major doubts about the ability to continue as a going concern. If we conclude that there is significant uncertainty, the auditing standards require us to draw the attention of the statement users to the relevant disclosures in the simulated consolidated 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 result in Shanghai Precise Packaging Co.Ltd(300442) being unable to continue as a going concern.
And evaluate whether the simulated financial statements fairly reflect relevant transactions and events.
(6) Obtain sufficient and appropriate audit evidence on the financial information of the entity or business activities in Shanghai Precise Packaging Co.Ltd(300442) to express an audit opinion on the simulated consolidated financial statements. We are responsible for guiding, supervising and performing the group audit and assume full responsibility for the audit opinion.
We communicate with the management on the planned audit scope, schedule and major audit findings, including the noteworthy internal control defects identified in the audit.
5、 Restrictions on the users and purposes of the report
This report is only for Shanghai Precise Packaging Co.Ltd(300442) the purpose of transferring and selling the company's business and all relevant assets, creditor's rights, debts and personnel, and reporting to relevant departments for approval as required. It is not suitable for other purposes.
There is no text on this page, which is the signature and seal page of the audit report on Shanghai Precise Packaging Co.Ltd(300442) simulated consolidated financial statements from January 1, 2018 to October 31, 2021
China certified public accountant of Lixin Zhonglian certified public accountants: Li Chunhua (special general partnership) (project partner)
Chinese certified public accountant: Tang Jian, Tianjin, China December 24, 2021
Shanghai Precise Packaging Co.Ltd(300442)
Simulated consolidated balance sheet
(unless otherwise specified, the monetary unit is RMB)
Notes to assets v. 2021.10 312020.12. 312019.12. 312018.12. thirty-one
Current assets:
Monetary capital (I) 4614005.4122984164.2513472603.6434554868.05
Settlement provisions lending funds trading financial assets derivative financial assets
Notes receivable (II) 200000.00
Accounts receivable (III) 220380711.33197268692.61301889690.34311646224.43
Receivables financing (IV) 14803303.5330698770.4744361027.43
Prepayment (V): 22539379.5320752466.3135055858.4835968217.07
Premiums receivable reinsurance accounts receivable reinsurance contract reserves receivable
Other receivables (VI) 76163830.7981995855.48126733561.9739667293.65
Purchase of resale financial assets
Inventory (VII) 439845645.481062235.72485985127.55387770215.83
Contract assets
Assets held for sale (VIII) 4132790.7875788431.33
Non current assets due within one year
Other current assets (IX) 7839849.295872063.9613812631.1110558609.31
Total current assets 786186725.36840634248.801025443291.30896153859.67
Non current assets: loans and advances, debt investment
Available for sale financial assets (x) 6000000.00
Other debt investments held to maturity investments
Long term receivables (XI) 3732150.00401250.003907750.003923650.00
Long term equity investment (XII) 30665228.855358148.2051844472.0750942387.43
Investment in other equity instruments (XIII) 4373849.50
Other non current financial assets
Investment real estate (XIV) 22652174.1347847860.6149465881.9149561995.34
Fixed assets (XV) 191616607.72193955552.01236570062.61268002126.32
Construction in progress (XVI)
