With regard to the attention letter on Nanhua Bio-Medicineco.Ltd(000504) , the company's Department's attention letter [2022] No. 109 Nanhua Bio-Medicineco.Ltd(000504) board of directors:
On January 29, 2022, your company disclosed the performance forecast for 2021. It is estimated that the net profit attributable to the shareholders of the listed company (hereinafter referred to as "net profit") in 2021 will be a loss of 13.5 million yuan to 16.5 million yuan, and the net profit after deduction will be a loss of 21.5 million yuan to 24.5 million yuan. Your company achieved an operating income of 103 million yuan in the first three quarters of 2021, and the net assets attributable to the shareholders of the listed company (hereinafter referred to as "net assets") at the end of 2020 was 26.5685 million yuan. Our department is concerned about this. Please verify and explain the following matters:
1. Supplementary disclosure of the forecast range (or exact number) of operating revenue and operating revenue after deduction in 2021, and a description of the recognition of operating revenue and recognition basis in each quarter by business, as well as the specific composition of operating revenue deductions.
2. With reference to the specific deduction items listed in "4.2 matters related to business income deduction" in the "guidelines for self regulation and supervision of listed companies No. 1 - business handling" of the exchange, explain in detail whether your company has completely deducted the business income irrelevant to the main business and the income without commercial substance, and whether it has pre communicated with the annual audit accountant on the deduction of business income.
3. On January 1, 2022, your company disclosed the announcement on obtaining interest exemption and related party transactions. Hunan Caixin Financial Holding Group Co., Ltd., the indirect controlling shareholder of the company, exempted the interest payable by the company from April 1 to December 31, 2021, totaling RMB 9.1978 million. Please explain in detail whether the above loan interest exemption has fulfilled the necessary approval procedures of state-owned assets and superior competent departments, whether the relevant approval procedures have been completed in 2021, whether there are other agreements or transaction arrangements at the same time, and whether the relevant profits and losses can be included in 2021.
4. Itemize the estimated impairment amount and reasons of each asset of your company in 2021, and specify whether the estimated impairment amount of each asset is sufficient in combination with the business development of your company.
5. In combination with the reply to the above questions, explain in detail whether your company's operating income after deduction in 2021 is expected to be less than 100 million yuan, whether the net assets at the end of 2021 are expected to be negative, and whether it is possible to touch the delisting risk warning of stock transactions specified in the stock listing rules (revised in 2022) of the exchange after the disclosure of the 2021 annual report. If yes, please timely and fully disclose the risk tips in accordance with the regulations.
6. Other matters that your company thinks should be explained.
Please make a written statement on the above issues, submit the relevant explanatory materials to our department for disclosure before February 11, 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 II February 6, 2022
