Joyvio Food Co.Ltd(300268) : special explanation on deduction of operating income in 3 Longzhou Group Co.Ltd(002682) 021

About Joyvio Food Co.Ltd(300268)

Deduction of operating income in 2021

Special description

Special description of index page

Deduction of operating income in 2021 Table 1-1

About Joyvio Food Co.Ltd(300268)

Special statement on deduction of operating income in 2021

Xyzh / 2022bjaa110119 Joyvio Food Co.Ltd(300268) all shareholders:

We have audited the financial statements of Joyvio Food Co.Ltd(300268) (hereinafter referred to as Joyvio Food Co.Ltd(300268) ) in 2021 in accordance with the auditing standards for Chinese certified public accountants, including the consolidated and parent company’s balance sheet as of December 31, 2021, the consolidated and parent company’s income statement, the consolidated and parent company’s cash flow statement, the consolidated and parent company’s statement of changes in shareholders’ equity, and the notes to relevant financial statements, And issued xyzh / 2022bjaa110116 unqualified audit report on April 6, 2022.

In accordance with the relevant provisions of the GEM Listing Rules of Shenzhen Stock Exchange (hereinafter referred to as the Listing Rules), Joyvio Food Co.Ltd(300268) has prepared the attached table of operating income deduction of 3 Longzhou Group Co.Ltd(002682) 021 (hereinafter referred to as the table of operating income deduction).

It is the responsibility of Joyvio Food Co.Ltd(300268) to prepare and disclose the statement of deduction of operating income in accordance with the provisions of the listing rules and ensure its authenticity, accuracy and completeness.

We checked the information contained in the statement of operating income deduction with the accounting data and the relevant contents of the audited financial statements when we audited the financial statements of 3 Longzhou Group Co.Ltd(002682) 021, and found no inconsistency in all major aspects. In order to better understand Joyvio Food Co.Ltd(300268) operating income and its deduction, the statement of deduction of operating income shall be read together with the audited financial statements.

This special instruction is only used by Joyvio Food Co.Ltd(300268) for the purpose of disclosure of the 2021 annual report, and shall not be used for any other purpose without the written consent of our firm. ShineWing Certified Public Accountants (special general partnership) Chinese certified public accountant: Zhang Fugen

(project partner)

Chinese certified public accountant: Sha Xiaotian

Beijing, China April 6, 2002

Joyvio Food Co.Ltd(300268)

Deduction of operating income in 2021

Prepared by: Joyvio Food Co.Ltd(300268)

Prepared on: April 6, 2022

Unit: RMB 10000

Remarks of the current year and the previous year of the project

Operating income 459722452501

Operating income deduction items, including:

Lease income 2 5 other business income other than normal operation

Sales of raw materials 37727390 other business income other than normal operation

Income from sales of dead fish 19982778 other business income other than normal operation

Income from other businesses unrelated to the company’s existing normal business

Income from joint transactions

Subtotal of business income unrelated to main business 592710335

Amount after deduction of operating income 453795442165

Legal representative: Chen Shaopeng person in charge of Accounting: Zhang Dehui person in charge of accounting organization: Xu Mingchao

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