600821: special explanation on the reply to the inquiry letter on the information disclosure of Nyocor Co.Ltd(600821) restructuring draft Shanghai Stock Exchange: KPMG Huazhen Certified Public Accountants (special general partnership) (hereinafter referred to as “the exchange” or “we”) accepts the entrustment of Nyocor Co.Ltd(600821) (hereinafter referred to as ” Nyocor Co.Ltd(600821) ” or “the company”), which is Nyocor Co.Ltd(600821) Guokai New Energy Technology Co., Ltd., a subsidiary of, intends to acquire Heze Zhijing new energy Co., Ltd. (hereinafter referred to as the “target company”) ）90% equity matters, audited the consolidated and parent company’s balance sheets of the subject company on December 31, 2009, December 31, 2020 and June 30, 2021, the consolidated and parent company’s income statement, consolidated and parent company’s cash flow statement for 2019, 2020 and the six months ended June 30, 2021 in accordance with the auditing standards for Chinese certified public accountants The consolidated and parent company’s statement of changes in shareholders’ equity and notes to relevant financial statements (hereinafter referred to as the “financial statements of the subject company”), and issued an unqualified audit report (Report No. KPMG huazhenshen Zi No. 2105324) on January 28, 2021; reviewed Nyocor Co.Ltd(600821) in accordance with the review standards of Chinese certified public accountants The pro forma consolidated balance sheet on December 31, 2020 and June 30, 2021, the pro forma consolidated income statement for 2020 and the six months ended June 30, 2021 and the notes to the relevant pro forma consolidated financial statements (hereinafter referred to as the “pro forma consolidated financial statements”), and issued a review report (Report No. KPMG Huazhen zhuanzi No. 2101368) on November 26, 2021
