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What kind of financial statements are needed for listing in Australia, and what kind of financial conditions are needed for listing?
Capital requirements for China enterprises to list in Australia

1) The net value of tangible assets (including the funds raised after the initial public listing) reaches130,000 yuan, or

(two) after the initial public listing, the market value of the enterprise has reached at least 65 million yuan, or

3) On the basis of sustained profit, the net profit after tax in the last three years reached 7 million yuan, and the net profit after tax in the last twelve months reached 2.8 million yuan.

You can use the existing domestic financial statements, but you need to be audited by an Australian accounting firm, issue an audit report that meets the requirements of the Australian Stock Exchange, and provide suggestions on finance, taxation and evaluation during the listing process.