禾信仪器: 广州禾信仪器股份有限公司2024年度、2025年1-6月备考合并财务报表审阅报告

Core Points - Guangzhou HeXin Instrument Co., Ltd. is preparing pro forma consolidated financial statements for the purpose of a major asset restructuring, which includes the acquisition of 56% equity in Shanghai Liangxi Technology Co., Ltd. for a total transaction price of 383.6 million yuan [4][5][6] - The pro forma financial statements are based on the assumption that the restructuring has been completed as of January 1, 2024, and reflect the new ownership structure [5][7] - The company has a registered capital of 69.997606 million yuan and a total share capital of 70,465,321 shares as of June 30, 2025 [3] Company Overview - Guangzhou HeXin Instrument Co., Ltd. was established in March 2016 and focuses on the research, production, and sales of mass spectrometers, being one of the few domestic companies engaged in independent research and development in this field [3][4] - The company primarily sells analytical instruments and provides related technical services, including environmental monitoring instruments, medical instruments, laboratory analysis instruments, and custom-made instruments [4] Major Asset Restructuring - The company plans to acquire 56% of Shanghai Liangxi Technology Co., Ltd. for a total price of 383.6 million yuan, which includes 246.4 million yuan in equity securities and 137.2 million yuan in cash [5][6] - The valuation of the target company was assessed at 686 million yuan as of June 30, 2025, with the transaction price reflecting this valuation [5][6] Financial Reporting Basis - The pro forma consolidated financial statements are prepared in accordance with the Chinese Accounting Standards and are intended to provide a fair representation of the company's financial position and operating results [2][4] - The financial statements do not include cash flow statements or changes in equity due to their specific preparatory purpose [7] Accounting Policies - The company adopts accounting policies that align with the Chinese Accounting Standards, including provisions for bad debts, depreciation of fixed assets, and revenue recognition [7][8] - The financial statements reflect the company's operational characteristics and are prepared in Renminbi [8]