Special assurance report on annual deposit and use of raised funds
Hxzz [2022] No. 22003330027 Profit Cultural & Creative Group Co.Ltd(300640) all shareholders:
We have reviewed the attached Profit Cultural & Creative Group Co.Ltd(300640) (hereinafter referred to as Profit Cultural & Creative Group Co.Ltd(300640) ) special report on the deposit and use of raised funds in 2021.
1、 Responsibilities of the board of directors
Profit Cultural & Creative Group Co.Ltd(300640) the responsibility of the board of directors of the company is to comply with the regulatory guidelines for listed companies No. 2 - regulatory requirements for the management and use of raised funds of listed companies (revised in 2022) of China Securities Regulatory Commission The "special report on the deposit and use of raised funds in 2021" shall be prepared in accordance with the self regulatory guidelines for listed companies of Shenzhen Stock Exchange No. 2 - standardized operation of GEM listed companies issued by Shenzhen Stock Exchange and relevant format guidelines. This responsibility includes the design, implementation and maintenance of internal control related to the preparation of the special report on the deposit and actual use of raised funds, Ensure that the special report on the deposit and actual use of raised funds is true, accurate and complete, and there are no false records, misleading statements or major omissions.
2、 Responsibilities of Certified Public Accountants
Our responsibility is to express assurance opinions on the special report on the deposit and use of raised funds in 2021 prepared by the board of directors of Profit Cultural & Creative Group Co.Ltd(300640) company based on the implementation of assurance work. We have carried out the assurance business in accordance with the provisions of other assurance business standards for Chinese certified public accountants No. 3101 - assurance business other than audit or review of historical financial information. The standard requires us to plan and implement assurance work to obtain reasonable assurance on whether there is no material misstatement in the special report on the deposit and use of raised funds in 2021 prepared by the board of directors of Profit Cultural & Creative Group Co.Ltd(300640) company.
In the process of assurance, combined with the actual situation of Profit Cultural & Creative Group Co.Ltd(300640) company, we have implemented procedures including understanding, inquiry, inspection, recalculation and other procedures we think necessary. We believe that our assurance work provides a reasonable basis for issuing assurance opinions.
3、 Assurance conclusion
We think, Profit Cultural & Creative Group Co.Ltd(300640) the special report on the deposit and use of raised funds in 2021 prepared by the board of directors of the company complies with the guidelines for the supervision of listed companies No. 2 - regulatory requirements for the management and use of raised funds of listed companies (revised in 2022) issued by the China Securities Regulatory Commission and the regulations issued by Shenzhen Stock Exchange in all major aspects The preparation of self regulatory guidelines for listed companies of Shenzhen Stock Exchange No. 2 - standardized operation of GEM listed companies and relevant format guidelines fairly reflects the deposit and use of raised funds of Profit Cultural & Creative Group Co.Ltd(300640) company in 2021 in all major aspects.
4、 Restrictions on the users and purposes of the report
This assurance report is only used for the disclosure of the 2021 annual report of Profit Cultural & Creative Group Co.Ltd(300640) company and shall not be used for any other purpose. We agree to take this assurance report as a necessary document for the 2021 annual report of Profit Cultural & Creative Group Co.Ltd(300640) company, submit it together with other documents and disclose it to the public.
Attachment: Profit Cultural & Creative Group Co.Ltd(300640) 2021 special report on the deposit and use of raised funds
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
Profit Cultural & Creative Group Co.Ltd(300640)
Special report on the deposit and use of raised funds in 2021
In accordance with the guidelines for the supervision of listed companies No. 2 - regulatory requirements for the management and use of raised funds by listed companies (revised in 2022), the guidelines for the self discipline supervision of listed companies of Shenzhen Stock Exchange No. 2 - standardized operation of GEM listed companies, the Listing Rules of GEM stocks of Shenzhen Stock Exchange and other relevant provisions, Profit Cultural & Creative Group Co.Ltd(300640) (hereinafter referred to as "the company") the Fourth Board of directors made a special report on the deposit and actual use of raised funds in 2021 as follows:
1、 Basic information of raised funds
(I) availability of raised funds
1. Availability of funds raised by the company's initial public offering
According to the reply on the approval of Profit Cultural & Creative Group Co.Ltd(300640) initial public offering (zjxk [2017] No. 375) issued by China Securities Regulatory Commission on March 17, 2017 and with the consent of Shenzhen Stock Exchange, the company publicly issues no more than 20 million ordinary shares (A shares), with an issue price of 9.41 yuan per share. As of April 11, 2017, the capital contribution received from public shareholders was RMB 18820000000. After deducting the issuance fee of RMB 3883000000, the net amount of funds actually raised was RMB 14937000000. The above raised funds have been verified by Fujian Huaxing Certified Public Accountants (special general partnership) and issued the capital verification report (mhxso (2017) YZ No. a-001).
2. Availability of funds raised by the company by issuing shares to specific objects in 2020
On October 15, 2020, China Securities Regulatory Commission issued the approval on the issuance of specific shares to the specific registration object of the company. The company issued 66076254 ordinary shares (A shares) in RMB to 18 specific objects, with a par value of RMB 1.00 per share. The total amount of funds raised was RMB 34227499572. After deducting the expenses related to the issuance (including tax) of RMB 1271715388, the net amount of funds actually raised by the company was RMB 32955784184. The total share capital of the company was changed from 220774000 shares to 286850254 shares. Huaxing Certified Public Accountants (special general partnership) verified the availability of the raised funds and issued the capital verification report (HXYZ [2021] No. 21004310026) on March 16, 2021. All the above raised funds have been deposited in the special account for raised funds. The company and Fujian Dehong Zhihui Information Technology Co., Ltd. (hereinafter referred to as "Dehong Zhihui"), a wholly-owned subsidiary of the company implementing the raised investment project, have signed the tripartite supervision agreement on the special account for raised funds with the sponsor and the deposit bank of the special account for raised funds.
(II) overall use and balance of raised funds
1. As of December 31, 2021, the overall use and balance of funds raised by the company's initial public offering of shares:
Unit: RMB
Project amount
Net proceeds 14937000000
Less: as of December 31, 2021, the expenditure amount of raised investment projects was 15972849630
Including: 14674648700 Yuan directly invested in the raised investment project
Replace the self raised funds invested in advance with the raised funds 1298200930
Plus: as of December 31, 2021, the net amount of interest income deducting handling charges is 118773605
As of December 31, 2021, the investment income of financial products was 964227992
As of December 31, 2021, the balance of the company's fund-raising account was 47151967
2. As of December 31, 2021, the company's overall use and balance of funds raised by issuing shares to specific objects in 2020: unit: RMB
Project amount
Net proceeds 32955784184
Less: as of December 31, 2021, the expenditure amount of raised investment projects is 3204324347
Of which: 3204324347 yuan is directly invested in the project with raised funds
Replace the amount of self raised funds invested in advance with the raised funds for financial products that have not yet expired
Plus: as of December 31, 2021, the net amount of interest income deducting handling charges is 109561198
As of December 31, 2021, the investment income of financial products was 375692342
Less: as of December 31, 2021, the amount of working capital temporarily supplemented by raised funds is 15000000000
As of December 31, 2021, the balance of the company's fund-raising account was 15236713377
(III) use and balance of raised funds in the reporting period 1. Use and balance of funds raised by the company's initial public offering in the reporting period:
Unit: RMB
Project amount
The balance of raised funds at the beginning of the year was 1885524466
Less: expenditure amount of raised investment projects in 2021: 1844765000
Of which: 1844765000 yuan was directly invested in the projects invested with raised funds in 2021
Replace the self raised funds invested in advance with the raised funds
Project amount
Plus: net interest income deducting handling charges in 2021: 3680172
Investment income of financial products in 2021
