Audit Report
Yanshan Pharmaceutical Co., Ltd. (hereinafter referred to as "Yanshan Pharmaceutical") financial report includes the consolidated balance sheet and income statement as of December 31, 2025, the consolidated cash flow statement, and the statement of changes in equity for the year 2025.
We believe that the financial statements are in compliance with the relevant regulations governing enterprises and reflect the operational status of Yanshan Pharmaceutical as of December 31, 2025.
Audit Opinions
We conducted the audit in accordance with the standards set by the Chinese Institute of Certified Public Accountants. The audit report's "Audit Responsibilities" section further clarifies our responsibilities in this audit.
Key Audit Matters
Key audit matters are those we identified based on professional judgment, considering the significance of these matters in the financial statements. These matters may include:
- Understanding and evaluating the management of revenue recognition.
- Assessing the appropriateness of accounting estimates related to revenue recognition.
- Reviewing the adequacy of disclosures related to revenue recognition.
Financial Statements
| Item | 2025 Year-End | 2024 Year-End |
|---|---|---|
| Total Assets | 647,462.63 | 576,849.60 |
| Total Liabilities | 647,462.63 | 576,849.60 |
| Total Equity | 0 | 0 |
| Item | 2025 Year | 2024 Year |
|---|---|---|
| Total Revenue | 2,124,678.50 | 2,000,000.00 |
| Total Profit | 21,246.78 | 20,000.00 |