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博瑞医药: 公证天业会计师事务所(特殊普通合伙)关于博瑞生物医药(苏州)股份有限公司向特定对象发行股票的财务报告及审计报告
Zheng Quan Zhi Xing· 2025-08-11 16:17
Core Opinion - The audit report for BrightGene (Suzhou) Co., Ltd. indicates that the financial statements for the year ending December 31, 2024, fairly represent the company's financial position and results of operations in accordance with accounting standards [2][3]. Financial Statements - The audit covered the consolidated and parent company balance sheets, income statements, cash flow statements, and changes in equity for the year 2024 [2]. - The financial statements are prepared based on the going concern assumption, indicating that the company is expected to continue its operations for the foreseeable future [17]. Key Audit Matters - Revenue recognition is identified as a key audit matter due to its significant impact on the consolidated financial statements and the complexity of the conditions for revenue recognition [3][4]. - The company recognizes sales revenue from domestic and export sales upon delivery and receipt of payment, ensuring that economic benefits are likely to flow [3]. - Technical income is recognized upon completion of contractual obligations, with specific criteria for contracts that include refund clauses [3][4]. - The assessment of accounts receivable and the adequacy of the allowance for bad debts are also considered key audit matters due to the significant amounts involved and the complexity of management's judgments [4][5]. Management Responsibilities - Management is responsible for preparing financial statements that fairly present the company's financial position and for maintaining effective internal controls to prevent material misstatements [6]. - The governance layer oversees the financial reporting process, ensuring compliance with relevant accounting standards [6]. Auditor Responsibilities - The auditor's goal is to obtain reasonable assurance that the financial statements are free from material misstatement, whether due to fraud or error [6][7]. - The auditor evaluates the appropriateness of accounting policies and estimates made by management, as well as the overall presentation of the financial statements [7][8]. Company Overview - BrightGene (Suzhou) Co., Ltd. was established on August 20, 2015, and has undergone several changes in its capital structure and ownership since its inception [9][10]. - The company specializes in the research and development of pharmaceutical products, including APIs and intermediates, and has a registered capital of approximately 61,000 USD [9][10].