新锐股份:DrillcoToolsS.A.审计报告
新锐股份资讯
2024-12-26 18:47:27
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公告日期:2024-12-27


Consolidated
FINANCIAL STATEMENTS
Corresponding to the period ending August 31st 2024 and December 31st 2023.
Report of Independent Auditor
To the
Partners and Directors of
Suzhou Shareate Tools Ltd.
Auditor’s Opinion

We have audited the financial statements of Drillco Tool S.A. and its subsidiaries, which comprise the

statements of financial position as of August 31 2024, and December 31 2023, and the related statements of
comprehensive income, changes in equity and cash flows for the eight months ended as of August 31, 2024
and the year ended as of December 31, 2023 and the related notes to the financial statements.

In our opinion, the accompanying financial statements present fairly, in all material respects, the financial

position of Drillco Tools S.A and its subsidiaries as of August 31 2024, and December 31 2023, and the

results of its operations and its cash flows for the eight months ended as of August 31, 2024 and the year

ended as of December 31, 2023, in accordance with the International Financial Reporting Standards.

Basis for the opinion

We conducted our audits in accordance with generally accepted auditing standards in Chile. Our

responsibilities under those standards are further described in the “Auditor’s Responsibilities for the Audit of
the Financial Statements” section of our report. We are independent of Drillco Tools S.A and its subsidiaries,
in accordance with ethical requirements that are relevant to our audits of the financial statements, and we

have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the

audit evidence that we have obtained is sufficient and appropriate to provide a basis for our audit opinion.

Emphasis of Matter: Special purpose of the Consolidated Financial Statements and use
restrictions

This report is issued to all shareholders of Suzhou Shareate Tools Ltd. solely for the purpose of their

proposed share acquisition of Drillco Tools S.A. and should not be……
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