奥浦迈: 上海奥浦迈生物科技股份有限公司备考审阅报告及财务报表（2023年度至2024年度）

Core Points - The company, Shanghai Aopumai Biotechnology Co., Ltd., is planning to acquire 100% equity of Pengli Biological Technology (Shanghai) Co., Ltd. through a combination of issuing shares and cash payment, which constitutes a significant asset restructuring [1][2][3] - The total transaction price for the acquisition is approximately RMB 1,450.5 million, with 51.05% paid through share issuance and 48.95% through cash [7] - The financial statements for the years 2023 and 2024 are prepared based on the assumption that the acquisition was completed on January 1, 2023, reflecting the financial position and operating results post-acquisition [3][4][5] Company Overview - Shanghai Aopumai Biotechnology Co., Ltd. was established on November 27, 2013, and is headquartered in Shanghai, with a registered capital of RMB 114.77246 million [1][2] - The company primarily engages in technology services, chemical product sales, and research and development of biochemicals and bio-based materials [1][2] Transaction Details - The acquisition involves multiple investors, totaling 31 parties, and does not constitute a related party transaction [2][3] - Pengli Biological, founded in March 2008, focuses on the research and development of new drugs and biopharmaceutical technologies for various diseases [3][4] Financial Reporting - The financial statements are prepared in accordance with the relevant accounting standards and reflect the company's financial condition and operating results for the specified periods [6][8] - The financial statements include a consolidated balance sheet and income statement, with specific notes detailing significant accounting policies and estimates [6][8]