This report is prepared in accordance with China's asset appraisal standards
Shanghai Hyp-Arch Architectural Design Consultant Co.Ltd(301024) it is proposed to conduct impairment test on the goodwill formed by the equity acquisition of Shanghai qianxu Engineering Project Management Co., Ltd
Recoverable value of relevant asset groups
assets valuation statement
Hu Ke Dong Ping Bao Zi (2022) No. 1019
Shanghai Kedong Assets Appraisal Co., Ltd
April 8, 2022
catalogue
Declare that 1 Summary 3 text 5 I. overview of the client, property right holder and other users of the appraisal report agreed in the asset appraisal entrustment contract 5 II. Evaluation purpose 9 III. appraisal object and scope 9 IV. value type and its definition Benchmark 5 12 VI. evaluation basis 12 VII. Evaluation method 12 VIII. Implementation process and situation of the evaluation procedure 15 IX. appraisal assumptions 21 X. appraisal conclusion 21 Xi. Description of special matters 25 XII. Description of restrictions on the use of the appraisal report 25 XIII. Appraisal report date 28 XIV. Appraisal organization 29 attachments thirty-one
Statement
This statement is an integral part of the assets appraisal report.
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 the asset appraiser shall not be liable.
This asset appraisal report is only for the use of the client, other users of asset appraisal reports agreed in the asset appraisal entrustment contract and users of asset appraisal reports stipulated by laws and administrative regulations; In addition, no other institution or individual can become the user of the asset appraisal report.
The assets appraisal institution and appraisers remind the users of the assets appraisal report that they should 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 should not be considered as a guarantee for the realizable price of the appraisal object.
3、 The asset appraisal institution and appraisers abide by laws, administrative regulations and asset appraisal standards, adhere to the principles of independence, objectivity and impartiality, and bear responsibility 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 property right holder 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、 The assets appraisal institution and appraiser have no existing or expected interest relationship with the appraisal object in the assets appraisal report; There is no existing or expected interest relationship with the relevant parties, and there is no prejudice against the relevant parties. 6、 The asset appraiser has conducted on-site investigation on the appraisal object and the assets involved in the asset appraisal report;
Shanghai Hyp-Arch Architectural Design Consultant Co.Ltd(301024) it is proposed to carry out impairment test on the goodwill formed by the equity acquisition of Shanghai qianxu Engineering Project Management Co., Ltd. the recoverable value of relevant asset groups involved in the asset appraisal report has paid necessary attention to the legal ownership of the appraisal object and its involved assets, The legal ownership information of the appraisal object and the assets involved has been checked, the problems found have been truthfully disclosed, and the client and other relevant parties have been requested to improve the property rights to meet the requirements of issuing the asset appraisal report.
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.
Shanghai Hyp-Arch Architectural Design Consultant Co.Ltd(301024) it is proposed to conduct impairment test on the goodwill formed by the equity acquisition of Shanghai qianxu Engineering Project Management Co., Ltd. the asset evaluation report of recoverable value of relevant asset groups involved Shanghai Hyp-Arch Architectural Design Consultant Co.Ltd(301024) it is proposed to conduct impairment test on the goodwill formed by the equity acquisition of Shanghai qianxu engineering project management Co., Ltd
Recoverable value of relevant asset groups involved in impairment test
assets valuation statement
Hu Ke Dong Ping Bao Zi (2022) No. 1019
Abstract
The following contents are extracted from the main body of the assets appraisal report. For details of the appraisal project
And reasonably understand the appraisal conclusion, you should read the main body of the appraisal report.
1、 The client, the property right holder and other users of the appraisal report agreed in the asset appraisal entrustment contract
The client of this appraisal is Shanghai Hyp-Arch Architectural Design Consultant Co.Ltd(301024) , the property right holder is Shanghai qianxu Engineering Project Management Co., Ltd., and the user of the report is the client and the user of the appraisal report specified by other national laws and regulations.
2、 Evaluation purpose
According to the relevant provisions of the accounting standards for business enterprises, Shanghai Hyp-Arch Architectural Design Consultant Co.Ltd(301024) plans to conduct impairment test on the goodwill formed by the equity acquisition of Shanghai qianxu Engineering Project Management Co., Ltd. therefore, Shanghai Kedong Assets Appraisal Co., Ltd. is entrusted to estimate the recoverable value of the asset group related to goodwill on the appraisal basis date and give professional opinions.
3、 Evaluation object and scope
The appraisal object is the asset group of goodwill after Shanghai Hyp-Arch Architectural Design Consultant Co.Ltd(301024) equity acquisition of Shanghai qianxu Engineering Project Management Co., Ltd. the scope of appraisal is the asset group of goodwill corresponding to the appraisal object, including fixed assets, right of use assets and goodwill. The book value of the asset group is 1106274706 yuan.
Shanghai Hyp-Arch Architectural Design Consultant Co.Ltd(301024) it is proposed to conduct impairment test on the goodwill formed by the equity acquisition of Shanghai qianxu Engineering Project Management Co., Ltd. and the asset evaluation report of recoverable value of relevant asset groups involved
4、 Value type
The value type of this appraisal is recoverable value.
5、 Appraisal base date
The benchmark date for the assets appraisal of the project is December 31, 2021.
6、 Evaluation method
The current appraisal adopts the discounted cash flow method.
7、 Evaluation conclusion
Before the appraisal, the book value of the asset group related to goodwill of Shanghai qianxu Engineering Project Management Co., Ltd. was 1106274706 yuan.
According to the appraisal, taking December 31, 2021 as the appraisal base date, on the premise that the assumptions are tenable, the recoverable value of the asset group related to goodwill of Shanghai qianxu Engineering Project Management Co., Ltd. includes the present value of the future cash flow of the corresponding business and the present value of the right to use assets. The value after adopting the discounted cash flow method is not less than 2430000000 yuan, in words: twenty-four million three hundred thousand yuan only.
The evaluation report is valid for one year, i.e. from December 31, 2021 to December 30, 2022.
8、 Major special events
See "Xi. Description of special matters" in the main body of the appraisal report for details.
In order to correctly use the appraisal conclusion, the users of the appraisal report should fully consider the assumptions, limiting conditions, special matters and their impact on the appraisal conclusion stated in the appraisal report.
The appraisal report is submitted on April 8, 2022.
Shanghai Hyp-Arch Architectural Design Consultant Co.Ltd(301024) it is proposed to conduct impairment test on the goodwill formed by the equity acquisition of Shanghai qianxu Engineering Project Management Co., Ltd. the asset evaluation report of recoverable value of relevant asset groups involved Shanghai Hyp-Arch Architectural Design Consultant Co.Ltd(301024) it is proposed to conduct impairment test on the goodwill formed by the equity acquisition of Shanghai qianxu engineering project management Co., Ltd
Recoverable value of relevant asset groups involved in impairment test
assets valuation statement
Hu Ke Dong Ping Bao Zi (2022) No. 1019
Text
Shanghai Hyp-Arch Architectural Design Consultant Co.Ltd(301024) ：
Shanghai Kedong Assets Appraisal Co., Ltd. has accepted your entrustment to evaluate the recoverable value of the relevant asset groups involved in Shanghai Hyp-Arch Architectural Design Consultant Co.Ltd(301024) proposed impairment test on the goodwill formed by the equity acquisition of Shanghai qianxu Engineering Project Management Co., Ltd. on December 31, 2021 by using the discounted cash flow method and in accordance with the necessary evaluation procedures in accordance with the relevant laws, regulations, asset evaluation standards and asset evaluation principles. The asset appraisal report is as follows: I. overview of the client, property right holder and other users of the appraisal report agreed in the asset appraisal entrustment contract
(I) overview of the client: Shanghai Hyp-Arch Architectural Design Consultant Co.Ltd(301024)
Company name: Shanghai Hyp-Arch Architectural Design Consultant Co.Ltd(301024)
Unified social credit Code: 91310 Genimous Technology Co.Ltd(000676) 2867235
Address: Floor 2, room 270, building 60, No. 3, Minsheng Road, Pudong New Area, Shanghai
Legal representative: Gong Jun
Registered capital: 42.39 million yuan only
Company type: joint stock limited company (listed, natural person investment or holding)
Securities code: Shanghai Hyp-Arch Architectural Design Consultant Co.Ltd(301024)
Shanghai Hyp-Arch Architectural Design Consultant Co.Ltd(301024) it is proposed to conduct impairment test on the goodwill formed by the equity acquisition of Shanghai qianxu Engineering Project Management Co., Ltd. and the asset evaluation report of recoverable value of relevant asset groups involved
Date of establishment: June 24, 2008
Business term: from June 24, 2008 to no fixed term
Business scope: general projects: architectural engineering design, decoration design, environmental landscape design, technical consultation and technical services in the professional field of architecture, interior decoration and interior furnishing design, sales of decorative products, animation design, animation design, graphic design, architectural decoration engineering, technical development and sales of computer software and hardware, enterprise management consultation, Import and export of goods and technologies (except for goods and technologies whose operation is restricted or prohibited by the state). (except for the items that must be approved according to law, the company shall independently carry out business activities according to law with its business license)
(II) property right holder: Shanghai qianxu Engineering Project Management Co., Ltd
1. Registration
Unified social credit Code: 91310230ma1jxkf651
Address: room a1-6000, No. 58 Fumin Branch Road, Hengsha Township, Chongming District, Shanghai (Shanghai Hengtai Economic Development Zone), legal representative: Luo Wenwu
Registered capital: 3 million yuan only
Company type: limited liability company (sole proprietorship of legal person invested or controlled by natural person)
Date of establishment: August 0, 2016
