The assets appraisal report is prepared in accordance with China's assets appraisal standards
Shanghai Precise Packaging Co.Ltd(300442) and
The equity involved in the proposed transfer of Shanghai puyong mechanical equipment Co., Ltd
CO.M. A. N. costruzioni meccanicheartigianali noceto S.R.L. total equity value project of shareholders
assets valuation statement
Zhong Shui Zhi Yuan Ping Bao Zi [2021] No. 020629
Zhongshui Zhiyuan Assets Appraisal Co., Ltd
December 17, 2012
catalogue
Catalog- 2 - statement- 3 - Summary- 5 - text- 7 - I. overview of the client, the appraised entity and the users of other asset appraisal reports agreed in the asset appraisal entrustment contract- 7 - II. Evaluation purpose- 11 - III. appraisal object and scope- 11 - IV. value type- 13 - V. appraisal base date- 14 - VI. evaluation basis- 14 - VII. Evaluation method- 16 - VIII. Implementation process and situation of the evaluation procedure- 19 - IX. evaluation assumptions- 22 - X. appraisal conclusion- 23 - Xi. Description of special matters- 24 - XII. Description of restrictions on the use of asset appraisal report- 26 - XIII. Date of assets appraisal report- 27 - attachment of asset appraisal report- 29 -
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Statement
1、 The assets appraisal report is prepared in accordance with the basic standards for assets appraisal issued by the Ministry of Finance and the asset appraisal practice standards and professional ethics standards issued by China Assets Appraisal Association.
2、 The client or other users of the asset appraisal report shall use the asset appraisal report in accordance with the provisions of laws, administrative regulations and the scope of use specified in the asset appraisal report; If the client or other users of the asset appraisal report use the asset appraisal report in violation of the above provisions, the asset appraisal institution and its asset appraisers shall not be liable.
The asset appraisal report can only be used by the client, other users of the asset appraisal report agreed in the asset appraisal entrustment contract and users of the asset appraisal report stipulated by laws and administrative regulations; In addition, no other institution or individual can become the user of the asset appraisal report.
The user of the asset appraisal report shall correctly understand and use the appraisal conclusion. The appraisal conclusion is not equal to the realizable price of the appraisal object, and the appraisal conclusion shall not be regarded as a guarantee for the realizable price of the appraisal object.
3、 The asset appraisal institution and its appraisers shall abide by laws, administrative regulations and asset appraisal standards, adhere to the principles of independence, objectivity and impartiality, and be responsible for the asset appraisal report issued according to law.
4、 The list of assets and liabilities involved in the appraisal object shall be declared by the client and the appraised unit and confirmed by signature, seal or other methods permitted by law; The client and other relevant parties shall be responsible for the authenticity, integrity and legitimacy of the materials provided by them according to law.
5、 There is no existing or expected interest relationship between the asset appraisal institution and the asset appraiser and the appraisal object in the asset appraisal report; There is no existing or expected interest relationship with the relevant parties, and there is no prejudice against the relevant parties.
6、 We have conducted on-site investigation on the appraisal object and the assets involved in the asset appraisal report; Necessary attention has been paid to the legal ownership of the appraisal object and the assets involved, and the legal ownership data of the appraisal object and the assets involved have been checked.
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7、 The analysis, judgment and results in the asset appraisal report issued by the asset appraisal institution are limited by the assumptions and restrictions in the asset appraisal report. The user of the asset appraisal report shall fully consider the assumptions, restrictions and special matters stated in the asset appraisal report and their impact on the appraisal conclusion.
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Shanghai Precise Packaging Co.Ltd(300442) and co.m. involved in the proposed equity transfer of Shanghai puyong mechanical equipment Co., Ltd A. N. costruzioni meccaniche artigianali noceto S.R.L. total equity value project of shareholders
assets valuation statement
Zhong Shui Zhi Yuan Ping Bao Zi [2021] No. 020629
Abstract
Zhongshui Zhiyuan Assets Appraisal Co., Ltd. has accepted the joint entrustment of Shanghai Precise Packaging Co.Ltd(300442) and Shanghai puyong mechanical equipment Co., Ltd. for the co.m. involved in the proposed transfer of equity between Shanghai Precise Packaging Co.Ltd(300442) and Shanghai puyong mechanical equipment Co., Ltd A. N. costruzioni meccaniche artigianali noceto S.R.L. has evaluated the market value of all shareholders' equity on the benchmark date of December 31, 2020. The main contents of the assets appraisal report are summarized as follows:
1、 Appraisal purpose: Shanghai Precise Packaging Co.Ltd(300442) and Shanghai puyong mechanical equipment Co., Ltd. intend to transfer their co.m A. N. costruzioni meccaniche artigianalinoceto S.R.L. equity. Zhongshui Zhiyuan Assets Appraisal Co., Ltd. accepts the joint entrustment of Shanghai Precise Packaging Co.Ltd(300442) and Shanghai puyong mechanical equipment Co., Ltd. to investigate the co.m. involved in the above economic behavior A. N. costruzioni meccaniche artigianali noceto S.R.L. evaluates the market value of all shareholders' equity on the benchmark date as the value reference of the economic behavior.
2、 Evaluation object and scope: the evaluation object is co.m A. N. costruzioni meccaniche artigianali noceto S.R.L. total equity value of shareholders. The assessment scope is co.m. after audit A. All assets and liabilities of n. costruzioni meccaniche artigianali noceto S.R.L. The book value of the total assets of the enterprise on the benchmark date of December 31, 2020 is
19755800 yuan, with total liabilities of 221.8252 million yuan and net assets (owner's equity) of -24.3193 million yuan.
Praxi S.p.A. is separately entrusted by Shanghai Precise Packaging Co.Ltd(300442) to appraise the physical assets (including inventory, houses, buildings, equipment, land and projects under construction) within the scope of appraisal. The appraisal report quotes the appraisal conclusions of the above institutions for the physical assets.
3、 Value type: the value type of the appraisal conclusion in this report is market value.
4、 Benchmark date: December 31, 2020.
5、 Appraisal method: asset based method.
6、 Appraisal conclusion: after appraisal, on the benchmark date of December 31, 2020,
CO.M. A. N. costruzioni meccaniche artigianali noceto S.R.L. the assessed value of all shareholders' equity is -29.0195 million yuan, in words: RMB minus twenty-nine million nineteen thousand five hundred yuan only. Compared with the book net assets (owner's equity) - 24.3193 million yuan, the assessed impairment is 4.7001 million yuan, with an impairment rate of 19.33%.
The physical assets (including inventories, houses and buildings, equipment, land and projects under construction) involved in the current appraisal are determined by Shanghai Precise Packaging Co.Ltd(300442) Praxi S.p.A. will be entrusted separately for evaluation. According to the agreement of the entrustment contract for this assets appraisal, this assets appraisal report only summarizes the appraisal results of physical assets. Users of the assets appraisal report need to consult the appraisal report issued by praxi S.p.A. if they want to understand the appraisal results of physical assets and relevant preconditions. 7、 Validity period of appraisal conclusion: according to relevant regulations, the validity period of the appraisal conclusion in this report is one year, that is, from December 31, 2020 to December 30, 2021. 8、 Special matters affecting the appraisal conclusion: when using the appraisal conclusion, the users of the appraisal report shall pay attention to the appraisal assumptions and restrictions, the description of special matters and their impact on the appraisal conclusion in the main body of the report, and give full consideration to it when using the report.
The above contents are extracted from the main body of the asset appraisal report. To understand the details of the appraisal business and correctly understand the appraisal conclusion, you should read the main body of the asset appraisal report.
Shanghai Precise Packaging Co.Ltd(300442) and co.m. involved in the proposed equity transfer of Shanghai puyong mechanical equipment Co., Ltd A. N. costruzioni meccaniche artigianali noceto S.R.L. total equity value project of shareholders
assets valuation statement
Zhong Shui Zhi Yuan Ping Bao Zi [2021] No. 020629
Text
Shanghai Precise Packaging Co.Ltd(300442) Shanghai puyong mechanical equipment Co., Ltd.:
Zhongshui Zhiyuan Assets Appraisal Co., Ltd. has accepted the joint entrustment of your company. In accordance with the provisions of laws, administrative regulations and asset appraisal standards, adhering to the principles of independence, objectivity and impartiality, adopting the asset-based method and following the necessary appraisal procedures, Zhongshui Zhiyuan Assets Appraisal Co A. N. costruzioni meccaniche artigianali noceto S.R.L. has evaluated the market value of all shareholders' equity on the benchmark date of December 31, 2020.
The assets appraisal is reported as follows:
1、 Overview of the client, the appraised entity and the users of other asset appraisal reports agreed in the asset appraisal entrustment contract
The entrusting party of this assets appraisal is Shanghai Precise Packaging Co.Ltd(300442) and Shanghai puyong mechanical equipment Co., Ltd., and the appraised unit is co.m A.N. Costruzioni MeccanicheArtigianali Noceto S.r.l.。
(i) One of the clients
Company name: Shanghai Precise Packaging Co.Ltd(300442) (hereinafter referred to as " Shanghai Precise Packaging Co.Ltd(300442) ")
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Securities code: 300442 SZ
Unified social credit Code: 91310000662495305d
Type: joint stock limited company (Sino foreign joint venture, listed)
Address: building 26, No. 84, Jinzhang Branch Road, Zhangyan Town, Jinshan District, Shanghai
Legal representative: Jiang Weidong
Registered capital: 100 million yuan
Date of establishment: June 27, 2007
Business term: from June 27, 2007 to no fixed term
Business scope: producing and manufacturing food machinery and selling the company's own products; Wholesale, import and export, commission agency (except auction) of the above similar commodities and packaging materials, and provide relevant supporting services and technical consultation (commodities not involving state-run trade management, commodities involving quota license management and special provisions management shall be handled in accordance with the relevant provisions of the state). [projects that need to be approved according to law can only be carried out with the approval of relevant departments]
（2） Client II
Name: Shanghai puyong Machinery Equipment Co., Ltd. (hereinafter referred to as "puyong machinery")
Unified social credit Code: 91310115ma1k4euh7p
Type: limited liability company (wholly owned by foreign-invested enterprise legal person)
Address: room 368, Part 302, 211 Fute North Road, China (Shanghai) pilot Free Trade Zone legal representative: Shu Shiquan
Registered capital: 150 million yuan
Date of establishment: October 10, 2019
Business term: October 10, 2019 to October 9, 2039
Business scope: Sales of mechanical equipment, import and export of goods and technology.
