About Honz Pharmaceutical Co.Ltd(300086)
Deduction of operating income in 2021
Special verification report
Zhonghuan zhuanzi [2022] No. 1710026 Honz Pharmaceutical Co.Ltd(300086) all shareholders:
We are entrusted to audit the consolidated and company’s balance sheet of Honz Pharmaceutical Co.Ltd(300086) (hereinafter referred to as ” Honz Pharmaceutical Co.Ltd(300086) “) on December 31, 2021, the consolidated and company’s income statement, consolidated and company’s cash flow statement, consolidated and company’s statement of changes in shareholders’ equity and notes to financial statements (hereinafter referred to as “2021 financial statements”), Special verification was conducted on the attached form of deduction of operating income in 3 Ning Xia Yin Xing Energy Co.Ltd(000862) 021 (hereinafter referred to as the “form of deduction of operating income”).
It is the responsibility of Honz Pharmaceutical Co.Ltd(300086) management to prepare and disclose the operating income deduction form and provide true, legal and complete verification evidence in accordance with the regulations of Shenzhen Stock Exchange gem stock listing rules and Shenzhen Stock Exchange GEM listed companies self regulatory guide No. 1 – business handling. 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 Honz Pharmaceutical Co.Ltd(300086) 2021 and the accounting data we checked when auditing the financial statements of Honz Pharmaceutical Co.Ltd(300086) 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 3 Ning Xia Yin Xing Energy Co.Ltd(000862) 021, 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 3 Ning Xia Yin Xing Energy Co.Ltd(000862) 021, and shall not be used for any other purpose.
Zhongshen Zhonghuan Certified Public Accountants (special general partnership) Chinese certified public accountant:
(project partner):
Li Hui, Chinese certified public accountant:
Jiang Wenqing, Wuhan, China, April 6, 2002
