Profit Cultural & Creative Group Co.Ltd(300640) : special description of the company's occupation of non operating funds and other related capital transactions in 2021

About Profit Cultural & Creative Group Co.Ltd(300640) 2021

Special instructions for occupation of non operating funds and other related capital transactions

Huaxing zhuanzi [2022] No. 22003330038 Profit Cultural & Creative Group Co.Ltd(300640) all shareholders:

We have been entrusted to audit the consolidated and parent company's balance sheet of Profit Cultural & Creative Group Co.Ltd(300640) (hereinafter referred to as Profit Cultural & Creative Group Co.Ltd(300640) ) as of December 31, 2021, the consolidated and parent company's income statement, consolidated and parent company's cash flow statement, consolidated and parent company's statement of changes in owner's equity and notes to financial statements in 2021 in accordance with the auditing standards for Chinese certified public accountants, On March 18, 2022, the company issued the standard unqualified audit report (hxsz [2022] No. 22003330018).

According to the requirements of the notice on Several Issues Concerning Regulating the capital exchanges between listed companies and related parties and the external guarantee of listed companies (zjf [2003] No. 56) issued by the China Securities Regulatory Commission and the state owned assets supervision and Administration Commission of the State Council, and the requirements of the notice of the CSRC [2017] No. 16, Profit Cultural & Creative Group Co.Ltd(300640) prepared the summary of non operating capital occupation and other related capital transactions of Profit Cultural & Creative Group Co.Ltd(300640) Creative Group Co., Ltd. in 2021 (hereinafter referred to as the summary) attached to this special instruction. It is the responsibility of Profit Cultural & Creative Group Co.Ltd(300640) to truthfully prepare and disclose the summary and ensure its authenticity, legality and completeness. Our responsibility is to review the above summary and issue special instructions.

We checked the information contained in the summary sheet with the accounting information reviewed by the Institute when auditing the financial report of Profit Cultural & Creative Group Co.Ltd(300640) 2021 and the relevant contents of the audited financial report, and found no inconsistency in all major aspects. In addition to the audit procedures related to related party transactions in the audit of 2021 financial statements for Profit Cultural & Creative Group Co.Ltd(300640) implementation, we have not implemented additional audit procedures for the information contained in the summary. In order to better understand the occupation of non operating funds of Profit Cultural & Creative Group Co.Ltd(300640) and other related parties, the attached summary statement should be read together with the audited financial statements.

This letter shall not be used for any purpose other than reporting to the China Securities Regulatory Commission.

enclosure:

Profit Cultural & Creative Group Co.Ltd(300640) 2021 summary of non operating capital occupation and other related capital transactions

Huaxing certified public accountants China Certified Public Accountant: Liu Yandong

(special general partnership) (project partner)

Chinese certified public accountant: Xian Chuanzhi

Fuzhou, China March 18, 2002

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