2021 annual financial statement report
Huasu Holdings Co.Ltd(000509) the financial statements of 2021, the financial status as of December 31, 2021 and the operating results and cash flow of 2021 audited by Daxin Certified Public Accountants (special general partnership), combined with the specific conditions of the company's actual operation, now report the relevant conditions of the company's financial statements of 2021 to the directors and supervisors as follows: I Audit of the company's financial statements in 2021
The audit opinion of Daxin Certified Public Accountants (special general partnership) is that: Huasu Holdings Co.Ltd(000509) the financial statements are prepared in accordance with the accounting standards for business enterprises in all material aspects, and fairly reflect the financial position of the company as of December 31, 2021 and the operating results and cash flow of the company as of 2021. And issued a standard unqualified audit report in dxsz [2022] No. 14-00002. 2、 Preparation basis, preparation scope and changes of consolidated statements 1. Preparation basis of financial statements
The financial statements of the company are prepared on the basis of going concern, according to the actual transactions and events, and in accordance with the important accounting policies and accounting estimates in the accounting standards for business enterprises - Basic Standards and specific accounting standards issued by the Ministry of Finance (hereinafter collectively referred to as "accounting standards for business enterprises"). 2. Scope of consolidated financial statements
The company includes all subsidiaries in the scope of consolidated financial statements, including enterprises controlled by the company, separable parts of invested units and structured entities. 3. Reasons for changes in the scope of consolidated financial statements (1) new subsidiaries included in the consolidation scope
On September 30, 2021, with the approval of the general meeting of shareholders, the company acquired 51% of the equity of Tianji Zhigu (Hubei) Information Technology Co., Ltd. (hereinafter referred to as Tianji Zhigu) in cash and completed the industrial and commercial change registration procedures. During the reporting period, enterprises not under the same control were included in the scope of merger. (2) Subsidiaries no longer included in the consolidation scope
① In June 2021, the company will liquidate and cancel its 100% equity of Nanchong HuaSu new materials Co., Ltd., and go through the industrial and commercial cancellation procedures on June 3, 2021. It will no longer be included in the scope of consolidation in this reporting period.
② In June 2021, the company will liquidate and cancel 99.11% of the equity of Shanghai HuaSu doors and windows Co., Ltd., and go through the industrial and commercial cancellation procedures on June 22, 2021. It is no longer included in the scope of consolidation in this reporting period. ③ In November 2021, the company will liquidate and cancel 80% of the equity of Chengdu Dahang Zehui Investment Management Co., Ltd., and go through the industrial and commercial cancellation procedures on November 8, 2021. It is no longer included in the scope of consolidation in this reporting period. 3、 Main financial indicators of the company in 2021
Unit: 10000 yuan
Increase and decrease of current period amount and previous period amount of the project
Total operating income 29459.03 5008.44 24450.59
Operating profit 189.11 2919.37 -2730.26
Total profit 234.13 1542.93 -1308.80
Net profit attributable to shareholders of the parent company -564.51 755.99 -1320.50
Basic earnings per share (yuan / share) -0.0053 0.0070
Net cash flow from operating activities -14161.49 -9534.55 -4626.94
Increase and decrease of the project from December 31, 2021 to December 31, 2020
Total assets 57488.84 27248.75 30240.09
Shareholders' equity attributable to the parent company 13815.94 14812.40 -996.46
Share capital 107312.81 107312.81 0.00
During the reporting period, the company realized an operating revenue of 294.5903 million yuan, an increase of 244.5059 million yuan compared with the same period of the previous year, which was mainly due to the increased operating revenue from the company's acquisition of 51% equity of Tianji Zhigu during the reporting period;
The net profit attributable to the shareholders of the parent company in the current period was -5.6451 million yuan, a decrease of 13.2050 million yuan compared with the same period of last year, which was mainly due to the decline in profits of Bowei Yilong and Yinghua hospital affected by the epidemic situation during the reporting period;
The net cash flow from operating activities in the current period was -141.6149 million yuan, a decrease of 46.2694 million yuan compared with the same period of last year, mainly due to the payment of litigation debts and intermediary fees during the reporting period. 4、 Analysis of financial position, operating results and cash flow in 2021 (I) analysis of assets 1. Composition of main assets of the company
Unit: 10000 yuan
Increase and decrease of the project from December 31, 2021 to December 31, 2020
Monetary capital 2889.52 15899.16 -13009.64
Trading financial assets 2110.54 1630.00 480.54
Accounts receivable 6748.64 812.15 5936.49
Prepayment 2455.47 163.36 2292.11
Other receivables 950.66 2256.96 -1306.30
Inventory 20320.34 494.64 19825.70
Other current assets 681.59 21.31 660.28
Total current assets 36156.75 21277.58 14879.17
Investment in other equity instruments 350.35 -350.35
Investment real estate 2093.01 3151.64 -1058.63
Fixed assets 8611.92 1182.72 7429.20
Construction in progress 15.11 15.11
Right to use assets 1322.60 1322.60
Intangible assets 4192.71 4192.71
Goodwill 2401.46
Long term deferred expenses 339.57 391.62 -52.05
Deferred income tax assets 266.14 107.34 158.80
Other non current assets 2089.58 787.50 1302.08
Total non current assets 21332.10 5971.17 15360.93
Total assets 57488.84 27248.75 30240.09
2. Reasons for changes in the composition of the above assets
As of December 31, 2021, the total assets of the company were 574.8884 million yuan, an increase of 302.4099 million yuan compared with the same period, mainly due to the increase in total assets after the company acquired 51% equity of Tianji Zhigu in cash during the reporting period. The specific reasons for the change are as follows:
(1) "Monetary capital" decreased by 130096400 yuan compared with 2020, mainly due to the company's acquisition of assets in cash, payment of litigation debts and intermediary fees in this year;
(2) "Accounts receivable" increased by 59.3649 million yuan compared with that in 2020, mainly due to the increase of Tianji Zhigu's operation and consolidation transfer in during the reporting period;
(3) "Prepayments" increased by 22.9211 million yuan compared with 2020, mainly due to the increase of Tianji Zhigu's operating activities and the consolidation and transfer in during the reporting period;
(4) "Other receivables" decreased by 13.063 million yuan compared with 2020, mainly due to the amount owed by Chengdu wheat field garden Co., Ltd. to the company during the reporting period, which was unable to be repaid due to insufficient funds and voluntarily offset the debt with tree assets;
(5) "Inventory" increased by 198257000 yuan compared with 2020, mainly due to the increase of debt repayment in kind and the combined transfer in of Tianji Zhigu during the reporting period;
(6) "Other current assets" increased by 6602800 yuan compared with 2020.
It is mainly due to the reclassification of input tax to be deducted by Tianji Zhigu during the reporting period
(7) "Investment real estate" decreased by 10.5863 million yuan compared with 2020, mainly due to the transfer of the company's real estate located at No. 80, Kaiyuan lane, Shunqing District, Nanchong City to the subject of "other non current assets" due to relocation and demolition during the reporting period;
(8) "Fixed assets" increased by 74.292 million yuan compared with 2020, mainly due to the merger and increase of Tianji Zhigu during the reporting period;
(9) "Right to use assets" increased by 13.226 million yuan this year, mainly due to the implementation of new leasing standards during the reporting period;
(10) "Intangible assets" increased by 41.9271 million yuan this year, mainly due to the merger and transfer in of Tianji Zhigu during the reporting period;
(11) "Goodwill" increased by RMB 24.0146 million this year, mainly due to the company's acquisition of equity of Tianji Zhigu during the reporting period, that is, the equity acquisition cost is greater than the difference of identifiable net assets enjoyed according to the equity ratio; (12) "Deferred income tax assets" increased by 1.588 million yuan compared with 2020, mainly due to the merger and transfer in of Tianji Zhigu during the reporting period;
(13) "Other non current assets" increased by 13.0208 million yuan compared with 2020, mainly due to the transfer of the real estate at No. 80, Kaiyuan lane, Shunqing District, Nanchong City from the subject of "investment real estate" due to relocation and demolition. (II) analysis of liabilities and shareholders' equity 1. The composition of the company's main liabilities and owners' equity is as follows:
Unit: 10000 yuan
Increase and decrease of the project from December 31, 2021 to December 31, 2020
Short term loan 2505.04
