Landfar(SZ:000504) Zheng Quan Zhi Xing·2025-09-05 16:33Core Viewpoint - Nanhua Biological Medicine Co., Ltd. intends to acquire the equity of Loudi Jinhong New Materials Co., Ltd., and an asset valuation report has been prepared to reflect the market value of the total equity of the target company as of the valuation benchmark date of July 31, 2025 [3][4][19]. Group 1: Valuation Purpose and Scope - The purpose of the valuation is to provide a fair reflection of the market value of the total equity of Loudi Jinhong New Materials Co., Ltd. involved in the acquisition by Nanhua Biological Medicine Co., Ltd. [3][14]. - The valuation scope includes all audited assets and related liabilities of Loudi Jinhong New Materials Co., Ltd. as of the valuation benchmark date [4][15]. Group 2: Financial Overview of the Target Company - The total book assets of Loudi Jinhong New Materials Co., Ltd. amount to 200.45 million yuan, with current assets of 42.58 million yuan and non-current assets of 157.87 million yuan [4][15]. - The total liabilities are 113.56 million yuan, consisting of current liabilities of 40.33 million yuan and non-current liabilities of 73.33 million yuan [4][15]. - The net assets are valued at 86.89 million yuan [4][15]. Group 3: Valuation Results - The valuation report indicates that the assessed value of the total assets is 226.69 million yuan, resulting in an increase of 26.24 million yuan, representing a growth rate of 13.09% [4][19]. - The assessed value of the net assets is 113.13 million yuan, with an increase of 26.24 million yuan, reflecting a growth rate of 30.20% [4][19]. Group 4: Valuation Methodology - The valuation methods employed include the asset-based approach and the market approach, with the asset-based approach yielding the final valuation results [4][19]. - The asset-based approach assesses the value based on the balance sheet of the target company, considering both on-balance and identifiable off-balance sheet assets and liabilities [19][24].