Shenzhen Shenzhen Salubris Pharmaceuticals Co.Ltd(002294) Biomedical Engineering Co., Ltd
Audit report
Dxsz [2022] No. 500007
Daxin certified public accountants LLP
Wuyige certified public accountants LLP telephone: + 86 (10) 82330558 Xueyuan International Tower, 15 / F, No. 1 Zhichun Road, Haidian District, Beijing Fax: + 86 (10) 82327668 no.1zhichun Road, Haidian dist, 15th floor, College International Building. Website: Internet: www.daxincpa com. cn. Postal Code: Beijing, China 100083
audit report
Dxsz [2022] No. 500007 all shareholders of Shenzhen Shenzhen Salubris Pharmaceuticals Co.Ltd(002294) Biomedical Engineering Co., Ltd.:
1、 Audit opinion
We have audited the financial statements of Shenzhen Shenzhen Salubris Pharmaceuticals Co.Ltd(002294) Biomedical Engineering Co., Ltd. (hereinafter referred to as "your company"), 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 the financial statement in 2021.
In our opinion, the attached financial statements are prepared in accordance with the provisions of the accounting standards for business enterprises in all material aspects, and fairly reflect the financial position of your company as of December 31, 2021 and the operating results and cash flows of your company and the 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. In accordance with the code of professional ethics for Chinese certified public accountants, we are independent of your company 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 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.
In preparing the financial statements, the management is responsible for assessing the company's ability to continue as a going concern, disclosing matters related to going concern (if applicable), and applying the going concern assumption, unless the management plans to liquidate the company, terminate the operation or has no other realistic choice.
The management is responsible for supervising the financial reporting process of your company.
Wuyige certified public accountants LLP telephone: + 86 (10) 82330558 Xueyuan International Tower, 15 / F, No. 1 Zhichun Road, Haidian District, Beijing Fax: + 86 (10) 82327668 no.1zhichun Road, Haidian dist, 15th floor, College International Building. Website: Internet: www.daxincpa com. cn. Postal Code: Beijing, China 100083
4、 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:
(I) 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.
(II) understand the internal control related to audit in order to design appropriate audit procedures, but the purpose is not to express opinions on the effectiveness of internal control.
(III) evaluate the appropriateness of accounting policies selected by the management and the rationality of accounting estimates and related disclosures.
(IV) draw a conclusion on the appropriateness of the management's use of the going concern assumption. 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 the sustainable operation ability of your company. 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 your company to be unable to continue its business.
(V) evaluate the overall presentation, structure and content of the financial statements, and evaluate whether the financial statements fairly reflect relevant transactions and events.
(VI) obtain sufficient and appropriate audit evidence for the financial information of entities or business activities in your company to
Wuyige certified public accountants LLP telephone: + 86 (10) 82330558 Xueyuan International Tower, 15 / F, No. 1 Zhichun Road, Haidian District, Beijing Fax: + 86 (10) 82327668 no.1zhichun Road, Haidian dist, 15th floor, College International Building. Website: Internet: www.daxincpa com. cn. Postal Code: Beijing, China 100083
Audit opinions expressed in the form.
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.
Daxin Certified Public Accountants (special general partnership) Chinese certified public accountant:
(project partner)
Beijing, China Certified Public Accountant:
February 28, 2002
Project notes December 31, 2021 December 31, 2020
Current assets:
Monetary capital v (Ⅰ) 37,705783.29 38,847321.71
Trading financial assets v (Ⅱ) 10,010971.83
Derivative financial assets
Notes receivable
Accounts receivable v (Ⅲ) 12,752057.93
Receivables financing
Advance payment v (Ⅳ) 1,604947.07 5,142441.22
Other receivables v (Ⅴ) 741991.03 607075.62
Including: interest receivable
Dividends receivable
Inventory v (Ⅵ) 29,494206.15 48,291155.82
Contract assets
Assets held for sale
Non current assets due within one year
Other current assets v (Ⅶ) 17,217286.05 15,421283.35
Total current assets 867642135913107230748
Non current assets:
Debt investment
Other debt investment
long-term receivables
Long term equity investment v (Ⅷ) 218508,243.03 89,819318.15
Investment in other equity instruments
Other non current financial assets
Investment real estate
Fixed assets v (Ⅸ) 32,283837.65 26,716291.88
Construction in progress v (Ⅹ) 2,133217.60 186877.09
Productive biological assets
Oil and gas assets
Right to use assets v （11） 1265404666
Intangible assets v （12） 1938157287835040629378
Development expenditure v （13） 105725750203184670505
Goodwill v （14） 10912463501091246350
Long term deferred expenses v （15） 7504727478564874
Deferred income tax assets v （16） 27413661
Other non current assets v （17） 59048028233 Shenzhen Hopewind Electric Co.Ltd(603063) 0
Total non current assets 58268856298 514,30
