Shenzhen Hepalink Pharmaceutical Group Co.Ltd(002399) goodwill impairment test report
Company code: Shenzhen Hepalink Pharmaceutical Group Co.Ltd(002399) company abbreviation: Shenzhen Hepalink Pharmaceutical Group Co.Ltd(002399) Shenzhen Hepalink Pharmaceutical Group Co.Ltd(002399)
2021 goodwill impairment test report
1、 Whether to conduct impairment test √ yes □ No 2. Whether to obtain the evaluation report for the purpose of financial report in the impairment test √ yes □ no
Asset group name appraisal institution appraiser appraisal report no. appraisal value type appraisal result
As of the benchmark date
(December 31, 2021), The API asset portfolio involved in the goodwill impairment test proposed by the company does not include goodwill The book value of the production group is 1.345 billion yuan, the book value of goodwill is 1.352 billion yuan, and the recoverable amount of the two combined API asset groups KPMG LLP is calculated, The book value of the asset group including goodwill is 2.697 billion yuan. The recoverable amount of the asset group is estimated to be 3.007 billion yuan by using the fair value less disposal cost method. If the recoverable amount is higher than the book value of the asset group containing goodwill, goodwill is not impaired.
As of the benchmark date
(December 31, 2021), The cdmo asset portfolio involved in the goodwill impairment test proposed by the company and the cdmo asset group KPMG LLP excluding goodwill The recoverable amount is the book value of the production group of 850 million yuan and the book value of goodwill of 800 million yuan, The book value of the asset group including goodwill is 1.65 billion yuan.
The recoverable amount of the asset group is evaluated by using the fair value less disposal cost method
Shenzhen Hepalink Pharmaceutical Group Co.Ltd(002399) goodwill impairment test report
The amount is 2.029 billion yuan. If the recoverable amount is higher than the book value of the asset group containing goodwill, goodwill is not impaired.
3、 Are there any signs of impairment
Whether the asset group name has impairment trace remarks whether to withdraw impairment remarks impairment basis remarks
as
There is no sign of impairment in the API asset group. No, not applicable
No indication of impairment of cdmo assets not applicable
4、 Allocation of goodwill
Unit: Yuan
Asset group name asset group or asset group asset group or asset group asset group or asset group goodwill allocation method to allocate the original value of goodwill
Determination method of composition of contract book amount of contract
API asset group main
SPL acquired by and its
Composition of subsidiaries. SPL
The main business including net working capital (flow) is raw materials
Movable assets - current liabilities (production and sales of drugs),
The business and related asset groups are unique, except for those that expire within one year and are not acquired
Flow of API asset group
