With regard to the attention letter on Shenzhen Hemei Group Co.Ltd(002356) , the company's Department's attention letter [2022] No. 95 Shenzhen Hemei Group Co.Ltd(002356) board of directors:
On January 29, 2022, your company disclosed the annual performance forecast for 2021, which shows that it is expected to realize an operating income of 311 million yuan to 351 million yuan in 2021. After deducting the business income irrelevant to the main business and the income without commercial substance, the operating income is 301 million yuan to 341 million yuan, and the net profit attributable to the parent company is expected to be 716 million yuan to 915 million yuan, The net profit after deducting non-profit is - 40 million yuan to - 201 million yuan, and the estimated net assets are 526.2797 million yuan to 725.2797 million yuan. Our department is concerned about this. Please explain the following issues:
1. On January 4, 2022, your company disclosed the announcement on the completion of the implementation of the company's reorganization plan, which showed that on December 31, 2021, your company received the civil ruling of Shenzhen intermediate people's court, which ruled to confirm the completion of the implementation of your company's reorganization plan. Please specify the revenue recognition time and amount of bankruptcy reorganization, the accounting process and recognition basis of debt restructuring profit and loss, whether the relevant accounting treatment is in compliance, and the impact on the company's operating revenue, net profit and net assets in 2021.
2. Your company's 2020 annual report was issued with a qualified audit report, including major uncertainties in continuous operation, doubts about the commercial rationality of large advance payment, possible credit risk loss caused by capital occupation solution, integrity of debt registration related to pre reorganization, etc. Please explain the specific measures and latest progress your company has taken to eliminate the matters covered by the qualified opinions in the 2020 audit report, whether there is significant uncertainty about your company's sustainable operation ability, and whether your company has the risk of terminating the listing.
3. Please specify the specific composition and corresponding amount of operating revenue in 2021, revenue recognition policy, whether the total amount method or net amount method is adopted for accounting treatment, whether it is different from companies in the same industry, and whether the corresponding recognition basis is in line with the relevant provisions of the accounting standards for business enterprises, In accordance with the provisions of Article 4.2 "matters related to the deduction of operating income" of the guidelines for the self discipline supervision of listed companies No. 1 - business handling of the exchange, explain whether the relevant operating income of your company should be deducted and its judgment basis one by one.
Please make a written statement on the above issues, submit the relevant explanatory materials to our department for disclosure before February 9, 2022, and send a copy to the dispatched office at the same time. At the same time, remind your company and all directors, supervisors and senior managers to strictly abide by the securities law, the company law and other laws and regulations, as well as the stock listing rules of the exchange, and perform the obligation of information disclosure truthfully, accurately, completely, timely and fairly.
We are writing to inform you that
Shenzhen Stock Exchange listed company management department 1 January 29, 2022
