About Shenzhen Fluence Technology Plc(300647)
Deduction of operating income in 2021
Special verification report
Zhonghuan zhuanzi (2022) No. 1110024
About Shenzhen Fluence Technology Plc(300647)
Deduction of operating income in 2021
Special verification report
Zhonghuan zhuanzi (2022) No. 1110024 Shenzhen Fluence Technology Plc(300647) all shareholders:
We are entrusted to audit the consolidated balance sheet of Shenzhen Fluence Technology Plc(300647) (hereinafter referred to as ” Shenzhen Fluence Technology Plc(300647) “) on December 31, 2021, the consolidated profit statement, consolidated cash flow statement, consolidated statement of changes in shareholders’ equity and notes to financial statements of the company in 2021 (hereinafter referred to as “financial statements of 2021”), The attached form of deduction of operating income for Shenzhen Fluence Technology Plc(300647) 2021 (hereinafter referred to as the “form of deduction of operating income”) was specially verified.
It is the responsibility of Shenzhen Fluence Technology Plc(300647) management to prepare and disclose the deduction form of operating income and provide true, legal and complete verification evidence in accordance with the provisions of Shenzhen Stock Exchange GEM Listing Rules and Shenzhen Stock Exchange GEM listed companies self regulatory guide No. 1 – business handling (applicable to Shenzhen Stock Exchange GEM listed companies). Our responsibility is to express special verification opinions on the operating income deduction statement on the basis of the implementation of the verification work.
We have carried out the verification in accordance with the relevant provisions of the auditing standards for Chinese certified public accountants. The auditing standards for Chinese certified public accountants require us to abide by the code of professional ethics for Chinese certified public accountants, plan and implement the verification work, so as to obtain reasonable assurance about whether there is no material misstatement in the operating income deduction statement. In the process of verification, we have implemented procedures that we consider necessary, including checking accounting records and recalculating the amount of relevant items. We believe that our verification work provides a reasonable basis for expressing verification opinions.
Based on our verification, we have not found any inconsistency in all material aspects between the attached statement of operating income deduction for Shenzhen Fluence Technology Plc(300647) 2021 and the accounting data we checked when auditing the financial statements of Shenzhen Fluence Technology Plc(300647) 2021 and the relevant contents disclosed in the financial statements of 2021.
In order to better understand the deduction of operating income and the amount of operating income after deduction in Shenzhen Fluence Technology Plc(300647) 2021, the attached statement of operating income deduction should be read together with the audited financial statements.
This verification report is only for the purpose of disclosure in the annual report of Shenzhen Fluence Technology Plc(300647) 2021, and shall not be used for any other purpose.
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(this page is dedicated to the signature and seal of the special verification report on the statement of operating income deduction in Shenzhen Fluence Technology Plc(300647) 2021)
Zhongshen Zhonghuan Certified Public Accountants (special general partnership) Chinese certified public accountant:
Xiao Mingming
Chinese certified public accountant:
Liu Yanlin
Wuhan, China March 18, 2022
