Jonathan Wu, CICPA, CISA

China Investment Due Diligence & Financial Advisory

See Beyond the Numbers in China

huiwu233@gmail.com

Sectors

Where the numbers are built differently

The diligence framework is the same in every sector. What changes is where the earnings are most sensitive — and therefore where the work has to go first.

Where I work

AI & Robotics

Bundled hardware and software revenue, capitalised development costs, and project-level margin.

Biotech & Medtech

Registration-driven revenue, clinical milestone costs, hospital consignment and long receivable cycles.

Advanced Manufacturing

Gross margin sustainability, capacity and capital commitments, supplier concentration and currency exposure.

Hong Kong & Macau

Holding structures, cross-border service charges, dividend routes and listing structures.

The framework behind each sector page

Each sector page applies the same four areas — revenue, related parties, cost of sales and operating expenses — to the structure of that industry. The series that sets out the method starts here:

Get in touch

If your question is sector-specific, mention the sector and the structure in the first email — it shortens the first conversation considerably.

Email: huiwu233@gmail.com