皓元医药: 容诚会计师事务所关于对药源药物化学（上海）有限公司业绩承诺期届满资产减值测试专项审核报告

Core Viewpoint - The report presents the asset impairment test for the performance commitment period of Yaoyuan Pharmaceutical Chemical (Shanghai) Co., Ltd., conducted by Shanghai Haoyuan Pharmaceutical Co., Ltd. and reviewed by RSM China [1][2]. Group 1: Management and Auditor Responsibilities - The management of Haoyuan Pharmaceutical is responsible for preparing the impairment test report in accordance with the relevant regulations and agreements, ensuring its content is true, accurate, and complete [2]. - The auditor's responsibility is to provide an opinion on the impairment test report based on the audit procedures performed, ensuring compliance with professional standards [2]. Group 2: Audit Conclusion - The audit concluded that the impairment test report prepared by the management of Haoyuan Pharmaceutical fairly reflects the conclusions regarding the performance commitment period for the acquisition of Yaoyuan Pharmaceutical Chemical (Shanghai) Co., Ltd. [3]. Group 3: Purpose of the Report - The audit report is intended solely for the disclosure of the asset impairment test related to the performance commitment period and should not be used for any other purpose [3].