Item 9.01 Financial Statements and Exhibits.

(a) Financial Statements of Business Acquired

The audited financial statements of Biowin, including the audited consolidated balance sheets of Biowin as of June 30, 2022 and 2021, and the audited consolidated statements of income (loss) and comprehensive income (loss), statements of changes in equity and statements of cash flows of Biowin for each of the two years ended June 30, 2022 and 2021, and the notes related thereto, are filed as Exhibit 99.1 to this Current Report on Form 8-K/A and are incorporated by reference into this Item 9.01(a).

The Report of Independent Registered Public Accounting Firm, issued by Ling Xin CPAs, dated February 27, 2023, relating to the audited consolidated financial statements of Biowin, is filed as Exhibit 99.1 to this Current Report on Form 8-K/A and is incorporated by reference into this Item 9.01(a).

The unaudited consolidated balance sheet of Biowin as of December 31, 2022 and the unaudited consolidated statements of income (loss) and comprehensive income (loss), statements of changes in equity and statements of cash flows of Biowin for the six month periods ended December 31, 2022 and 2021, and the notes related thereto, are filed as Exhibit 99.2 to this Current Report on Form 8-K/A and are incorporated by reference into this Item 9.01(a).

(b) Pro Forma Financial Information

The unaudited pro forma condensed combined financial statements, as adjusted for the Biowin acquisition, which include the unaudited pro forma condensed combined balance sheet as of December 31, 2022, and the unaudited pro forma condensed combined statements of operations for the six month period ended December 31, 2022, and for the year ended June 30, 2022 and the notes related thereto, are filed as Exhibit 99.3 to this Current Report on Form 8-K/A and are incorporated by reference into this Item 9.01(b).





(d) Exhibits:

All exhibits are filed herewith, unless otherwise indicated.





Exhibit
No.       Descriptions
23.1        Consent of Ling Xin CPAs.
99.1        Audited consolidated balance sheets of Biowin as of June 30, 2022 and
          2021, and the audited consolidated statements of income (loss) and
          comprehensive income (loss), statements of changes in equity and
          statements of cash flows of Biowin for each of the two years ended June
          30, 2022 and 2021, and the notes related thereto, and the Report of
          Independent Registered Public Accounting Firm issued by Ling Xin CPAs.
99.2        Unaudited consolidated balance sheet of Biowin as of December 31, 2022
          and the unaudited consolidated statements of income (loss) and
          comprehensive income (loss), statements of changes in equity and
          statements of cash flows of Biowin for the six month periods ended
          December 31, 2022 and 2021, and the notes related thereto.
99.3        Unaudited pro forma condensed combined balance sheet as of December
          31, 2022, and the unaudited pro forma condensed combined statements of
          operations for the six month period ended December 31, 2022, and for the
          year ended June 30, 2022 and the notes related thereto.
104       Cover Page Interactive Date File (embedded within the Inline XBRL
          document).

© Edgar Online, source Glimpses