Blue Sail Medical Co.Ltd(002382) audited financial statements for 2021
catalogue
Page audit report 1 - 7 audited financial statements
Consolidated balance sheet 8 - 10 consolidated income statement 11 - 12 consolidated statement of changes in shareholders' equity 13 - 14 consolidated cash flow statement 15 - 16 company balance sheet 17- 18 profit statement of the company 19
Statement of changes in shareholders' equity 20 - 21 cash flow statement 22 - 23 notes to financial statements 24 - 160 supplementary information
1. Detailed statement of non recurring gains and losses 1
2. Return on net assets and earnings per share 2
audit report
Ernst & Young Huaming (2022) Shen Zi No. 61519262j01 Blue Sail Medical Co.Ltd(002382) Blue Sail Medical Co.Ltd(002382) all shareholders:
1、 Audit opinion
We have audited the financial statements of Blue Sail Medical Co.Ltd(002382) , including the consolidated and company's balance sheet as of December 31, 2021, the consolidated and company's income statement, statement of changes in shareholders' equity, cash flow statement and notes to relevant financial statements in 2021.
In our opinion, the attached financial statements of Blue Sail Medical Co.Ltd(002382) are prepared in accordance with the accounting standards for business enterprises in all material aspects, and fairly reflect the consolidated and company's financial position as of December 31, 2021 and the consolidated and company's operating results and cash flow 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 Blue Sail Medical Co.Ltd(002382) , 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.
Audit report (Continued)
Ernst & Young Huaming (2022) Shen Zi No. 61519262j01 Blue Sail Medical Co.Ltd(002382) III. key audit matters
The key audit matters are the most important matters that we consider to audit the current financial statements according to our professional judgment. The response to these matters is based on the overall audit of the financial statements and the formation of audit opinions. We will not express separate opinions on these matters. Our description of how to deal with each of the following matters in the audit is also against this background.
We have fulfilled the responsibilities described in the "responsibilities of certified public accountants for the audit of financial statements" section of this report, including those related to these key audit matters. Accordingly, our audit work includes the implementation of audit procedures designed to deal with the risk of material misstatement of the assessed financial statements. The following audit procedures provide the basis for our overall audit results.
Key audit matters: how to deal with this matter in the audit:
Goodwill impairment arising from the acquisition of CB cardio holdings V limited and CB cardio holdings II Limited
As of December 31, 2021, our audit procedures for the acquisition of CB cardio include but are not limited to:
Holdings V limited and CB cardio holdings II 1) the amount of goodwill formed by the key limited that evaluates and tests the provision for impairment of goodwill is RMB internal control;
591179653804 yuan, and the management shall conduct business evaluation at least every year. 2) evaluate whether the impairment test of the asset group or the reputation of the asset group is conducted by the management, and identify and define whether the recoverable amount of the asset group or the portfolio of asset groups is lower than its accounting standards according to the combination including the apportioned goodwill;
For the part of face value, the corresponding impairment provision shall be recognized. 3) invite Ernst & Young's internal evaluation experts to review whether the management return amount adopts the present value of the estimated future cash flow. The evaluation flow forecast used by the cash layer or its hired appraisers involves significant management judgment, key assumptions and whether the discount rate is reasonable;
Including income growth rate, budget gross profit margin and discount rate.
4) Review the key assumptions used by the management in the goodwill impairment test, such as income growth rate, gross profit margin and discount rate of the key assumptions used in the above goodwill impairment test; Significant management judgments and estimates are involved, so we will 5) regard the actual results of relevant test years and the impairment of goodwill as key audit matters. The management compared the forecast data in the cash flow forecast prepared in the previous year to assess the rationality of the management's forecast for the accounting policy and disclosure of goodwill impairment in the financial statements, and for notes III and 17, and notes V and 18. Ask the management for the reasons for the identified major differences, and consider whether the relevant factors have been considered in the forecast of this year;
6) Assessment of goodwill in notes to financial statements
Disclosure of value test and key assumptions adopted
Adequacy.
Audit report (Continued)
Ernst & Young Huaming (2022) Shen Zi No. 61519262j01 Blue Sail Medical Co.Ltd(002382) III. key audit matters (Continued) related party procurement Blue Sail Medical Co.Ltd(002382) our audit procedures from related party mountain in 2021 include but are not limited to: donglanghui Petrochemical Co., Ltd. and other procurement amount is equal to 1) we understand and test Blue Sail Medical Co.Ltd(002382) shares, amounting to RMB 102797344183, As lanfan Co., Ltd. identifies and discloses the relationship between related parties, the amount of related party procurement transactions of Medical Co., Ltd. is significant, and its internal control of transactions, obtaining the authenticity and accuracy of the amount of related party procurement transactions and the fairness of related party transactions of the board of directors and the shareholders' meeting will have a significant impact on the operating performance, and checking the decision-making authority and impact of related party procurement, Therefore, we regard related party transactions as a key audit procedure to judge the necessity and items of related party procurement. Commercial rationality and whether it has been properly authorized and approved;
The disclosure of related party transactions is shown in note X and 2 to the financial statements. For each related party transaction, check its financial related party relationship and transactions. Vouchers, including but not limited to transaction contracts, bookkeeping vouchers, bank receipts, bank payment documents, invoices, etc., and check whether they are consistent with chronological account records;
3) Implement the related party confirmation procedures, confirm the amount of related party transactions and the balance of related parties by letter, and check whether it is consistent with the chronological account records according to the reply amount;
4) Compare the sales price of related parties with the purchase price of similar products of non related parties or the market price of similar products to judge the fairness of related purchase prices;
5) Assess whether the disclosure of related party procurement in the notes to the financial statements is sufficient.
Audit report (Continued)
Ernst & Young Huaming (2022) Shen Zi No. 61519262j01 Blue Sail Medical Co.Ltd(002382) IV. other information
Blue Sail Medical Co.Ltd(002382) management is responsible for other information. Other information includes the information covered in the annual report, but does not include the financial statements and our audit report.
Our audit opinion on the financial statements does not cover other information, and we will not issue any form of assurance conclusion on other information.
In combination with our audit of the financial statements, our responsibility is to read other information and consider whether other information is materially inconsistent with the financial statements or the information we have learned in the audit process, or there seems to be material misstatement.
Based on the work we have performed, if we determine that there is a material misstatement in other information, we should report that fact. In this regard, we have nothing to report.
5、 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
